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Volledige samenvatting erf- en registratierecht
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Samenvatting erf- en registratierecht a.d.h.v. het boek Praktisch registratie- en erfbelasting, uitgeverij Van In.
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REGISTRATIE- EN SUCCESSIERECHTInhoud
Inleiding........................................................................................................................................................ 5
1. Erfbelasting Vlaams Gewest...................................................................................................................... 6
1. Algemeen.............................................................................................................................................. 6
1.1 De fiscale woonplaats...................................................................................................................... 6
1.2 Successierecht vs. recht van overgang (art. 1.1.0.0.2. VCF).............................................................6
2. Berekening successierechten................................................................................................................ 7
2.1 Toepassingsgebied.......................................................................................................................... 7
2.2 Belastbare basis.............................................................................................................................. 7
2.3 3 categoriëen erfgenamen.............................................................................................................. 7
2.4 Tarieven (algemeen)....................................................................................................................... 8
2.5 Nalatenschap met partner.............................................................................................................. 9
2.6 Waardering van het vruchtgebruik................................................................................................. 9
3. Vrijstellingen en verminderingen.......................................................................................................... 9
3.1 Vrijstellingen langstlevende partner................................................................................................ 9
3.2 Andere vrijstellingen..................................................................................................................... 10
3.3 Verminderingen............................................................................................................................ 10
4. Fictiebepalingen (art. 2.7.1.0.3 t.e.m. 2.7.1.0.10 VCF).........................................................................11
5. Speciale topics berekening erfbelasting.............................................................................................. 17
5.1 Vergoedingsregeling...................................................................................................................... 17
5.2 Progressievoorbehoud.................................................................................................................. 17
5.3 Progressievoorbehoud................................................................................................................. 18
5.4 Duo-legaat : afgeschaft.................................................................................................................. 18
6. De aangifte van de nalatenschap........................................................................................................ 19
6.1 vorm en inhoud............................................................................................................................. 19
6.2 Betaling successierecht................................................................................................................. 20
6.3 Waarborgen VLABEL...................................................................................................................... 20
6.4 Informatieverplichting door derden.............................................................................................. 20
6.5 onderzoeksmogelijkheden administratie......................................................................................21
6.6 Sancties : belastingverhoging........................................................................................................ 21
6.7 Teruggave rechten en verjaring..................................................................................................... 21
1
, REGISTRATIE- EN SUCCESSIERECHT
2. Registratie- en successierechten............................................................................................................. 23
1. Registratierechten............................................................................................................................... 23
1.1 Algemeen...................................................................................................................................... 23
1.2 Registratieplicht............................................................................................................................ 23
1.3 Termijnen (art. 32 en 33 W.Reg.).................................................................................................. 23
1.4 Wie doet de aanbieding ter registratie?........................................................................................ 24
1.5 Bevoegd kantoor rechtszekerheid................................................................................................. 24
1.6 Betaling registratierechten............................................................................................................ 24
1.7 Soorten registratierechten............................................................................................................ 25
1.8 Algemene heffingsregels............................................................................................................... 25
2. Schenkbelasting.................................................................................................................................. 27
2.1 Toepassingsgebied........................................................................................................................ 27
2.2 registratieverplichting................................................................................................................... 28
2.3 Gewestelijke belasting................................................................................................................... 28
2.4 Tarieven........................................................................................................................................ 29
2.5 Verminderingen............................................................................................................................ 30
2.6 Vrijstellingen................................................................................................................................. 31
2.7 Belastbare grondslag..................................................................................................................... 32
2.8 Belastingplichtige.......................................................................................................................... 34
3. Verkooprecht.......................................................................................................................................... 34
1. Algemeen............................................................................................................................................ 34
2. Belastbare grondslag........................................................................................................................... 34
2.1 Overdracht van de volle eigendom................................................................................................ 34
2.2 Vestiging en overdracht vruchtgebruik.......................................................................................... 35
3. Tarief verkooprecht............................................................................................................................. 36
3.1 VErlaagde tarieven........................................................................................................................ 36
3.2 Verminderingen............................................................................................................................ 37
3.3 Vrijstellingen................................................................................................................................. 40
4. Ruil van onroerende goederen............................................................................................................ 41
5. Beding van aanwas.............................................................................................................................. 41
4. Verdeelrecht........................................................................................................................................... 42
1. Toepassingsgebied.............................................................................................................................. 42
2
, REGISTRATIE- EN SUCCESSIERECHT
1.1 Wanneer spreken we van een verdeling?...................................................................................... 42
1.2 Gelijkgestelde verrichting:............................................................................................................. 43
2. Tarief................................................................................................................................................... 43
3. Belastbare grondslag........................................................................................................................... 43
3.1 Algemeen...................................................................................................................................... 44
3.2 Bijzonderheid................................................................................................................................ 44
4. Vrijstellingen....................................................................................................................................... 44
5. Specifieke uitsluiting........................................................................................................................... 44
5. Hypotheekrecht...................................................................................................................................... 45
1. Toepassingsgebied.............................................................................................................................. 45
1.1 Gewestelijke vs. federale bevoegdheid......................................................................................... 45
2. Tarief................................................................................................................................................... 45
3. Belastingsplichtige............................................................................................................................... 47
4. Belastbare grondslag........................................................................................................................... 47
5. Vrijstellingen....................................................................................................................................... 47
6. Verhuur van in België gelegen ORG......................................................................................................... 49
1. Toepassingsgebied.............................................................................................................................. 49
2. Tarief................................................................................................................................................... 49
3. Belastbare grondslag........................................................................................................................... 49
3.1 Algemeen...................................................................................................................................... 49
3.2 Onderverhuur en overdracht huur................................................................................................ 50
3.3 conventionele huurverlenging of verhoging huurprijs...................................................................50
4. Vrijstelling........................................................................................................................................... 50
7. Openbare verkoping lichamelijk roerende goederen..............................................................................51
1. Toepassingsgebied.............................................................................................................................. 51
2. Tarief................................................................................................................................................... 51
3. Belastbare grondslag........................................................................................................................... 51
4. Vrijstellingen....................................................................................................................................... 52
8. Vonnissen en arresten............................................................................................................................ 53
1. Toepassingsgebied.............................................................................................................................. 53
1.1 Algemeen...................................................................................................................................... 53
9. Handelingen van vennootschappen........................................................................................................ 55
3
, REGISTRATIE- EN SUCCESSIERECHT
1. Inbreng in Belgische vennootschappen............................................................................................... 55
1.1 Toepassingsgebied........................................................................................................................ 55
1.2 Tarief............................................................................................................................................. 55
2. Verkrijging van een onroerend goed uit de vennootschap door een vennoot.....................................56
2.1 Toepassingsgebied : „uitbreng“..................................................................................................... 56
2.2 Regel : verkooprecht van toepassing............................................................................................. 56
3. Herstructurering van vennootschappen.............................................................................................. 58
3.1 toepassingsgebied......................................................................................................................... 58
................................................................................................................................................................ 59
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