dit is een volledige samenvatting van het deelvak registratierechten van fiscaliteit en vermogensplanning. Dit is gebaseerd op de lessen van mevrouw Dhont, de cursus en de PowerPoint.
, Deel 1 Registratie...................................................................................................................................3
Registratie akte + termijn + bevoegd kantoor....................................................................................3
Berekening uiterste datum.............................................................................................................3
Doel van registratie............................................................................................................................3
Deel 2 registratiebelasting/registratierechten: algemeenheden............................................................4
Wisselwerking btw (21%)...................................................................................................................4
Wanneer is de aankoop onderworpen aan btw.............................................................................4
Btw-tarief........................................................................................................................................5
Waarom verkopen/kopen met btw................................................................................................5
Formaliteiten..................................................................................................................................5
Deel 3 Vlaams verkooprecht...................................................................................................................5
Belastbare grondslag..........................................................................................................................5
Principe: prijs + lasten.....................................................................................................................5
Minstens de verkoopwaarde..........................................................................................................6
Overdracht vruchtgebruik..............................................................................................................6
Vervreemding van een levenslang vruchtgebruik.......................................................................6
Tijdelijk vruchtgebruik................................................................................................................6
Tarieven Vlaams verkooprecht...........................................................................................................7
Rechtenvermindering.................................................................................................................7
Verlaagd tarief van 3% voor de enige woning................................................................................7
Voorwaarden..............................................................................................................................7
Verlaagd tarief van 1% bij ingrijpende energetische renovatiewerken..........................................8
Bijkomende rechtenvermindering van de rechten voor ‘bescheiden woning’...............................8
Voorwaarden..............................................................................................................................8
Meeneembaarheid.........................................................................................................................8
Hoe werkt meeneembaarheid....................................................................................................8
Voorwaarden..............................................................................................................................9
Combinatie met andere gunstmaatregelen................................................................................9
Tarieven en berekening: teruggave................................................................................................9
Voorwaarden..............................................................................................................................9
Berekening van teruggave..............................................................................................................9
Deel 4 Brussels en Waals verkooprecht................................................................................................10
Tarieven Brussels gewest..................................................................................................................10
Abattement voor een woning.......................................................................................................10
Voorwaarden............................................................................................................................10
Abattement voor een bouwgrond................................................................................................10
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