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Samenvatting Praktisch registratie- en erfbelasting (YB5981)

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Samenvatting van 72 pagina's voor het vak registratie en erfbelasting aan de tmhs

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  • January 15, 2025
  • 72
  • 2023/2024
  • Summary
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REGISTRATIE EN
ERFBELASTING
Contents
1. Inleiding op het registratierecht en de registratiebelasting......................................................................6

Registratiebelasting.................................................................................................................................. 6

Lokalisatiecriteria..................................................................................................................................... 7

Rijksinwoner............................................................................................................................................ 8

2. De registratieformaliteit........................................................................................................................... 8

Formaliteitsbelasting................................................................................................................................ 8

Wie int deze belastingen/rechten?.......................................................................................................... 9

Registratieformaliteit............................................................................................................................... 9

Ondeelbaarheid van de registratieformaliteit........................................................................................ 10

Gevolgen en belang................................................................................................................................ 10

Registratierelaas.................................................................................................................................... 11

3. De registratieplicht................................................................................................................................. 11

Wegens de aard van de akte.................................................................................................................. 11

Omwille van een latere gebeurtenis....................................................................................................... 12

Termijnen voor de aanbieding............................................................................................................... 13

Berekening van de termijnen................................................................................................................. 13

Wie moet dit aanbieden?....................................................................................................................... 13
Intermezzo: casussen in het handboek.............................................................................................. 14

4. Algemene heffingsregels........................................................................................................................ 14

Veinzing – simulatie............................................................................................................................... 14

Prijsbewimpeling.................................................................................................................................... 15

Antimisbruikbepaling............................................................................................................................. 16

Vlaamse regeling (antimisbruikbepaling)........................................................................................... 18

De actuele rechtshandeling.................................................................................................................... 19

De ontbindende voorwaarde................................................................................................................. 19

De opschortende voorwaarde................................................................................................................ 19

, Beding van aanwas – terugvalling.......................................................................................................... 20

Afhankelijke en onafhankelijke rechtshandelingen................................................................................21

Non-bis in idem...................................................................................................................................... 21

Hoofdstuk 5: soorten registratierechten.................................................................................................... 22

Hoofdstuk 6: verkooprecht........................................................................................................................ 22

Overdracht van volle eigendom............................................................................................................. 23

Vestiging en overdracht van het VG....................................................................................................... 24

Overdracht van de blote eigendom........................................................................................................ 25

Overdracht van een handelszaak........................................................................................................... 25

Tarief...................................................................................................................................................... 25

Algemeen tarief.................................................................................................................................. 25

Tarief – verminderingen......................................................................................................................... 26

Casussen.................................................................................................................................................... 27

Meeneembaarheid van het vroegere verkooprecht............................................................................... 29

Vermindering voor aankoop van een goedkope woning........................................................................31

Vrijstellingen (enkel begrip kennen)....................................................................................................... 31

Wijze van heffing.................................................................................................................................... 31

Opfrissing........................................................................................................................................... 32

Hoofdstuk 7: Openbare verkoping van lichamelijke roerende goederen...................................................34

Hoofdstuk 8: Huurcontracten..................................................................................................................... 34

Vrijstellingen.......................................................................................................................................... 35

Hoofdstuk 9: Hypotheekvestiging.............................................................................................................. 35

Belastingplichtige: de hypotheeksteller.................................................................................................. 36

Vrijstelling.............................................................................................................................................. 36

Handlichting........................................................................................................................................... 37

Hoofdstuk 10: Verdeelrecht....................................................................................................................... 37

Basistarief 2,5% VS verlaagd tarief 1%................................................................................................... 37

Verdeelrecht van onroerende goederen................................................................................................ 38

Belastbare grondslag?........................................................................................................................ 38

Casussen.................................................................................................................................................... 38

Verminderingen – vrijstellingen?........................................................................................................... 40

Wijze van heffing.................................................................................................................................... 40

Hoofdstuk 11: Handelingen van burgerlijke en handelsvennootschappen.................................................40

,Hoofdstuk 12: schenkingen........................................................................................................................ 41

Waarom schenken?............................................................................................................................ 41

Wie mag schenken?........................................................................................................................... 42

Wie mag krijgen?................................................................................................................................ 43

Een onroerend goed schenken........................................................................................................... 43

Een woning verkopen aan een kind tegen een lage prijs....................................................................45

Belastbare verrichtingen........................................................................................................................ 45

Wie is belastingplichtig?......................................................................................................................... 45

Belastbare grondslag.............................................................................................................................. 46

Progressievoorbehoud....................................................................................................................... 46

Tarief...................................................................................................................................................... 49

Tarief onroerende schenking Vlaanderen........................................................................................... 50

Tarief roerende schenking Vlaanderen............................................................................................... 50

Tarief – gebouw energetische renovatie............................................................................................ 51

Tarief – gebouw conformiteitsattest in verhuur................................................................................. 51

Tarief – beschermd monument.......................................................................................................... 51

Tarief – verminderingen..................................................................................................................... 51

Tarief – vrijstellingen.......................................................................................................................... 51

Casussen.................................................................................................................................................... 53

Hoofdstuk 13: Vonnissen en arresten........................................................................................................ 55

Veroordelingsrecht................................................................................................................................ 55

Het titelrecht.......................................................................................................................................... 55

Hoofdstuk 14: Teruggaaf en ambtshalve ontheffing..................................................................................56

Mogelijke redenen voor teruggaaf of ontheffing van ambtswege (p. 151 – 161)...................................57

Hoofdstuk 15: procedure, controle en bewijs, sancties en verjaring..........................................................57

Vlaamse registratiebelasting sinds 1/1/2015......................................................................................... 57

Aanslagtermijn................................................................................................................................... 57

Betaling van de registratiebelasting................................................................................................... 57

Bezwaar tegen de gevestigde aanslag en voorziening in rechte.........................................................57

Controle en bewijs................................................................................................................................. 58

Controleschatting............................................................................................................................... 58

Sancties.............................................................................................................................................. 58

Verjaringstermijn............................................................................................................................... 58

, Hoofdstuk 1: Inleiding................................................................................................................................ 59

Situering van het successierecht in de fiscaliteit....................................................................................59

Fiscale woonplaats................................................................................................................................. 59

Successierechten (inwoner) of rechten van overgang (niet-rijksinwoner)..............................................59

Hoofdstuk 2: Berekening van successierechten......................................................................................... 59

Algemeenheden..................................................................................................................................... 59

Belastbare basis..................................................................................................................................... 60

Categorieën van erfgenamen en rechthebbenden.............................................................................60

Indeling in de nalatenschap van een ongehuwde en een gehuwde of wettelijk samenwonende erflater
............................................................................................................................................................... 61

De nalatenschap van een ongehuwde.................................................................................................... 61

Enkele basisbegrippen............................................................................................................................ 61

Orden................................................................................................................................................. 61

Plaatsvervulling.................................................................................................................................. 62

De nalatenschap van een gehuwde of wettelijk samenwonende erflater (p. 194).....................................62

De waardering van vruchtgebruik.......................................................................................................... 63

Speciale gevallen: van successierechten vrijgestelde goederen.............................................................63

Gezinswoning..................................................................................................................................... 63

Vrijstellingen voor bepaalde goederen............................................................................................... 63

Speciale tarieven.................................................................................................................................... 64

Speciale situaties.................................................................................................................................... 64

Casussen.................................................................................................................................................... 64

Hoofdstuk 3: Uitbreiding van de werkingssfeer van het successierecht.....................................................66

Fictiebepalingen..................................................................................................................................... 66

Belastbaar actief en goederen in het buitenland................................................................................ 67

Hoofdstuk 4: De aangifte van nalatenschap............................................................................................... 67

Verplichting tot indiening....................................................................................................................... 67

Wie moet een aangifte van nalatenschap indienen?..........................................................................67

Termijn voor het indienen van een aangifte van nalatenschap..........................................................67

Waar moet de aangifte van nalatenschap worden ingediend?...........................................................68

Sanctie bij het niet of laattijdig indienen van de aangifte !!!..............................................................68

Vorm en inhoud aangifteformulier..................................................................................................... 68

Hoofdstuk 5: Betaling van successierechten.............................................................................................. 68

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