Exam (elaborations)
Tentamen juli 2015
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Antwoorden Minor Financiële Planning Tentamen vermogensoverheveling juli 2015
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Tentamen VOH juli 20151) D
Woning: €500.000*50%= €250.000
Bankrekening:€30.000*50%= € 15.000 +
Totaal: €265.000
Hier komt de schenking van haar moeder bij: €265.000 + €50.000= €315.000
2) B Nederland mag sowieso heffen op basis van fictie en Engeland mag ook heffen
omdat hij daar woont.
3) C
Moeder minimaal 25%: €300.000*25%= €75.000
Nog over voor de overige 5 erfgenamen: €225.000/5= €45.000
Aangezien 1 broer overleden is krijgen zijn kinderen (Suus en Cas) €45.000/2= €22.500 per
persoon.
4) D
5) D
Woning: €300.000*50%= €150.000
Effecten: €60.000*50%= €30.000 +
Totaal privévermogen Ingrid: €180.000
Privévermogen Henk: €180.000+€50.000= €230.000
6) A en B zijn allebei goed. B is het beste.
7) C
Jasper (kleinkind): (€30.000 -/- €20.047)*18%= €1.791
Thea (zus): (€30.000 -/- €2.111)*30%= €8.366
Jan en Piet (kind): (€60.000 -/- €20.047)*10%= €3.995
8) C
9) B
10) C
Casus 1 Robert en Roos
Vraag 1 (20 punten) Bepaal de samenstelling en hoogte van de nalatenschap naar aanleiding
van het overlijden van Robert. Ga daarbij uit van de waarderingsregels van de Successiewet.
Motiveer je antwoord met eventuele berekeningen.
Ze zijn getrouwd op huwelijkse voorwaarden met koude uitsluiting.
Vermogen Robert:
Huis: €700.000
Hypotheek: €250.000 -/-
Aandelen: €125.000
2e pand: €200.000
Hypotheek: €50.000 -/-
Spaarrekening: €75.000
Totaal: €800.000
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