De case van Hans en Nancy geeft weer hoe de familie eruit ziet en wat hun vermogens zijn. Het is dan aan jou om te bepalen wie wat erft en aan welke tarieven wanneer Hans sterft, en nadien wanneer Nancy sterft. Er hoeft rekening gehouden te worden met verschillende vrijstellingen zoals kinderen ond...
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Situatieschets......................................................................................................... 3
Familieoverzicht.................................................................................................. 3
Vermogensoverzicht............................................................................................ 3
Visuele voorstelling familie.................................................................................. 3
Case 1: Hans overlijdt als eerste............................................................................ 4
Bepaal wie wat erft.............................................................................................. 4
Bepaal het vruchtgebruik en blote eigendom.....................................................4
Check de vrijstellingen........................................................................................ 4
Berekening successierechten.............................................................................. 4
Onroerende goederen...................................................................................... 4
Roerende goederen.......................................................................................... 5
Totaal................................................................................................................ 5
Case 2: Nancy overlijdt als eerste..........................................................................6
Bepaal wie wat erft.............................................................................................. 6
Bepaal het vruchtgebruik en blote eigendom.....................................................6
Check de vrijstellingen........................................................................................ 6
Berekening successierechten.............................................................................. 6
Onroerende goederen...................................................................................... 6
Roerende goederen.......................................................................................... 7
Totaal................................................................................................................ 8
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