Schenk- Erf- En Overdrachtsbelasting (JUR3SCHERFOV1)
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Onderwerpen scherf
1. Belastbaar feit art. 1 Sw
2. Voltooide vermogensverschuiving
3. Fiscaal partner art. 1a Sw
4. Overdrachtsbelasting
a. Economisch eigendom vs. juridisch eigendom, art. 2 WBR.
5. Fictief vruchtgebruik
6. Wijzigen van de rente (HR 2 jan 1903 -> het doet valt bij overlijden)
7. Art. 9 Sw -> bovenmatige rente.
8. Wederkerig verplicht verrekenbeding etc.
9. Schenking onder ontbindende en opschortende voorwaarde.
10. Direct opeisbare leningen (art. 15 Sw)
11. Art. 10 Sw
a. Metterwoonclausule
b. Papieren schenking art. 7:177 BW -> ook wel schenking ter zake des doods.
c. Gesplitste koop
d. Inhaalbetalingen rente art. 10 Sw -> genotsvoorkomend.
12. Art. 13 Sw uitkering van levensverzekering
a.
13. Art. 14 lid 2 WBR -> 2% ipv 8% belasting
14. Koop met uitgestelde levering, art. 11 lid 2 slotzin Sw
15. Verdeling
a. Ongelijke verdeling -> is een schenking, maar neit belast voor erfrecht (HR
1903).
b. Opvolgende verdeling / sluimerende nalatenschap
16. Art. 7 jo. 12 WBR
17. Vrijstelling art. 15 lid 1 sub g WBR
18. Wat is een woning?
19. Art. 13 WBR -> verkrijging binnen 6 maanden nadat een ander het heeft verkregen,
vermindering heffingsgrondslag.
20. Art. 15 lid 1 sub p WBR -> startersvrijstelling aankoop woning.
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