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Samenvatting indirecte belasting: registratierecht en erfbelasting
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Indirecte belastingen: registratierechten erfbelasting
Inhoudsopgave
Inleiding.......................................................................................................................... 5
Fiscaliteit en de grondwet.................................................................................................................... 8
Belastingontwijking vs belastingontduiking..........................................................................................8
Deel 1: Registratierecht en registratiebelasting.................................................................9
1 Inleiding op het registratierecht en registratiebelasting..................................................9
1.1 Zakelijke en indirecte belasting p.23..............................................................................................9
1.2 Federale en gewestelijke belasting................................................................................................. 9
1.2.1 Federale bevoegdheid.............................................................................................................. 9
1.2.2 Gewestelijke bevoegdheid? lokalisatieregels...........................................................................9
1.3 Formaliteitsbelasting (p. 25)......................................................................................................... 10
1.4 Contantbetaling vs. Inkohiering van de belasting (p.25)...............................................................10
1.5 Wettelijke grondslag (p.26).......................................................................................................... 10
1.6 Administratie................................................................................................................................ 11
1.7 Casussen...................................................................................................................................... 11
2 Registratieformaliteit...................................................................................................12
2.1 Algemeen (p.29)........................................................................................................................... 12
2.2 Minuut, brevet, kopie of origineel................................................................................................. 12
2.3 Ondeelbaarheid van de registratieformaliteit (p.30).....................................................................12
2.4 Gevolgen en belang van de registratie (p.31)...............................................................................12
2.5 Registratierelaas (p. 31)............................................................................................................... 13
3 De registratieplicht...................................................................................................... 14
3.1 Aan de registratieformaliteit onderworpen akten en verklaringen (p.33).....................................14
3.1.1 Registratieplicht wegens aard van de akte............................................................................14
3.1.2 Registratieverplichting wegens het voorwerp van de akte.....................................................14
3.1.3 Registratieverplichting omwille van een latere gebeurtenis...................................................14
3.2 Termijnen voor de aanbieding ter registratie (p.35).....................................................................14
3.2.1 Berekening van de termijnen (p. 36)......................................................................................14
3.3 Personen verplicht tot aanbieding ter registratie en betaling van de rechten (p.37)....................15
3.3.1 Aanbieding ter registratie en betaling van de federaal ingevorderde registratiebelasting
(p.37).............................................................................................................................................. 15
3.3.2 Betaling van de Vlaamse registratiebelasting (p.38)..............................................................15
3.4 Plaats van de registratie (p.40).................................................................................................... 15
3.5 Casussen...................................................................................................................................... 15
4 Algemene heffingsregels..............................................................................................16
4.1 Bestaan van een akte die titel verschaft aan een rechtshandeling...............................................16
4.1.1 Vereiste van een akte............................................................................................................ 16
, 4.1.2 /.............................................................................................................................................. 16
4.1.3 Nietige akten (p. 44).............................................................................................................. 16
4.1.4 Wettelijke overdrachten (p.44)...............................................................................................17
4.2 De werkelijke overeenkomst......................................................................................................... 17
4.2.1 Verkeerd gekwalificeerde overeenkomst zonder opzet..........................................................17
4.2.2 Bewust verkeerd gekwalificeerde overeenkomst...................................................................17
4.2.3 De prijsbewimpeling............................................................................................................... 17
4.2.4 De antimisbruikbepaling........................................................................................................ 18
5 Soorten registratierechten...........................................................................................18
5.1 Indeling......................................................................................................................................... 18
6 Verkooprecht (p.61) (Vlaanderen)................................................................................19
6.1 Algemeen – verkooprecht............................................................................................................. 19
6.2 Belastbare verrichtingen.............................................................................................................. 19
6.3 Belastingplichtige (p.63)............................................................................................................... 20
6.4 Belastbare grondslag.................................................................................................................... 20
6.4.1 Overdracht in volle eigendom................................................................................................20
6.4.2 Vestiging en overdracht van het vruchtgebruik.....................................................................22
6.4.3 Overdracht handelszaak........................................................................................................ 22
6.4.4 Openbare verkoop van onroerende goederen in verschillende loten.....................................22
6.5 Tarief (p.71).................................................................................................................................. 22
6.5.1 Algemeen tarief...................................................................................................................... 22
6.5.2 Verlaagde tarieven................................................................................................................. 22
6.6 Verminderingen – meeneembaarheid (p.83)................................................................................24
6.6.1 /.............................................................................................................................................. 24
6.6.2 /.............................................................................................................................................. 24
6.6.3 Wat zijn de voorwaarden?...................................................................................................... 24
6.6.4 Welke opties is het beste bij een nieuwe gezinswoning?.......................................................25
6.7 Vrijstellingen (p.92)...................................................................................................................... 25
6.7.1 Aanwijziging van lastgever of commandsverklaring art. 2.9.6.0.1 eerste lid VCF (p. 493).....25
6.7.2 De toewijzingen naar aanleiding van rouwkoop of van hoger bod.........................................25
6.8 Casussen p. 98 e.v........................................................................................................................ 26
7 Erfrecht....................................................................................................................... 26
7.1 Inleiding........................................................................................................................................ 26
7.1.1 Samenlevingsvorm erflater bepalend.....................................................................................26
7.1.2 Huwelijksvermogensstelsel.................................................................................................... 26
7.2 Wie erft de nalatenschap?............................................................................................................ 27
7.2.1 Wettelijk erfrecht langstlevende partner................................................................................27
7.3 Erfbekwaamheid........................................................................................................................... 31
7.4 Overgang nalatenschap................................................................................................................ 31
7.4.1 Onverdeeldheid...................................................................................................................... 32
7.5 Verdeling en inbreng.................................................................................................................... 32
7.6 Samengevat................................................................................................................................. 32
,8 Huurrechten p.103....................................................................................................... 32
8.1 Belastbare verrichting.................................................................................................................. 32
8.1.1 Onderverhuur......................................................................................................................... 32
8.1.2 Overdracht van huur.............................................................................................................. 32
8.1.3 Recht van erfpacht................................................................................................................. 33
8.1.4 Opstalrecht............................................................................................................................ 33
8.2 Tarief............................................................................................................................................ 34
8.3 Belastbare grondslag.................................................................................................................... 35
8.3.1 Algemeen............................................................................................................................... 35
8.3.2 Huurcontracten voor bepaalde duur......................................................................................35
8.3.3 Huurcontracten voor onbepaalde duur of levenslange duur...................................................35
8.3.4 Onderverhuur en overdracht van huur p. 105........................................................................35
8.3.5 Conventionele huurverlening of verhoging van de huurprijs..................................................35
8.4 Vrijstelling..................................................................................................................................... 36
8.5 Casussen p. 107........................................................................................................................... 36
9 Hypotheekvestiging p. 109........................................................................................... 36
9.1 Vrijstelling..................................................................................................................................... 36
9.2 Handlichting................................................................................................................................. 37
10 Verdeling en afstand p. 115........................................................................................37
10.1 Belastbare verrichtingen............................................................................................................ 37
10.1.1 Belastbare verrichtingen...................................................................................................... 37
10.1.2 Voorwaarden........................................................................................................................ 37
10.1.3 Bijzonderheden.................................................................................................................... 38
10.2 Belastingplichtige (p. 118).......................................................................................................... 39
10.3 Tarieven..................................................................................................................................... 39
10.3.1 Algemeen............................................................................................................................. 39
10.3.2 Verlaagd tarief..................................................................................................................... 39
10.4 Belastbare grondslag (p. 119).................................................................................................... 40
10.5 Casussen p. 122......................................................................................................................... 40
11 Handelingen van burgerlijke en handelvennootschappen: geen leerstof.......................41
12 Schenkingen p 139..................................................................................................... 41
12.1 Belastbare verrichtingen............................................................................................................ 41
12.2 Belastingplichtige....................................................................................................................... 41
12.3 Belastbare grondslag.................................................................................................................. 41
12.4 Tarief.......................................................................................................................................... 41
12.4.1 Schenking onroerende goederen......................................................................................... 42
12.4.2 /............................................................................................................................................ 42
12.4.3 /............................................................................................................................................ 42
12.4.4 /............................................................................................................................................ 42
12.4.5 /............................................................................................................................................ 42
12.4.6 Schenking van roerende goederen.......................................................................................42
12.5 Vermindering.............................................................................................................................. 43
, 12.5.1 Vermindering....................................................................................................................... 43
12.5.2 Verminderd tarief voor schenkingen aan bepaalde rechtspersonen.....................................43
12.6 Vrijstellingen (geen leerstof, met uitzondering van 6.5).............................................................43
12.6.1 /............................................................................................................................................ 43
12.6.2 /............................................................................................................................................ 43
12.6.3 /............................................................................................................................................ 43
12.6.4 /............................................................................................................................................ 43
12.6.5 Doorgeefschenkingen in rechte lijn en tussen partners (art. 2.8.6.0.9 VCF).........................43
12.7 Wijze van heffing........................................................................................................................ 43
12.8 Casussen p. 143......................................................................................................................... 43
Deel 2 Erfbelasting (successierecht)................................................................................44
1 Inleiding op het successierecht p. 189..........................................................................44
1.1 Situering van het successierecht in de fiscaliteit..........................................................................44
1.2 De fiscale woonplaats................................................................................................................... 44
2 Berekening van erfbelasting (p.195).............................................................................44
2.1 Algemeenheden........................................................................................................................... 44
2.1.1 Inleiding................................................................................................................................. 44
2.1.2 Belastbare basis..................................................................................................................... 44
2.1.3 Verschillende categorieen van erfgenamen en rechthebbenden...........................................45
2.1.4 /.............................................................................................................................................. 45
2.1.5 /.............................................................................................................................................. 45
2.2 /.................................................................................................................................................... 45
2.2.1 Tarieven (art. 2.7.4.1.1 e.v. VCF)........................................................................................... 45
2.2.2 Berekeningswijze................................................................................................................... 45
2.3 De NAL van een gehuwde of wettelijk samenwonende partner....................................................48
2.3.1 Inleiding................................................................................................................................. 48
2.3.2 Waardering van vruchtgebruik (art. 2.7.3.3.2. VCF):..............................................................48
2.4 Speciale gevallen: vrijgestelde goederen.....................................................................................48
2.4.1 De gezinswoning en aanhorigheden:.....................................................................................48
2.5 Vrijstelling voor bepaalde goederen p.213...................................................................................48
2.6 Speciale tarieven.......................................................................................................................... 48
2.7 Speciale situaties.......................................................................................................................... 48
2.8 Casussen...................................................................................................................................... 48
3 /.................................................................................................................................. 49
4 De aangifte van nalatenschap – vlaanderen...................................................................49
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