Colleges Fiscale Aspecten Klasien
Hiemstra
Inhoudsopgave
Inhoudsopgave..................................................................................................................................1
Hoor-/werkcollege 1..........................................................................................................................3
1.1 – Successiewet 1956.....................................................................................................................3
1.2 – Waarom deze belastingen?.......................................................................................................3
1.3 – Feiten.........................................................................................................................................3
1.4 – In welk geval moet mogelijk schenkbelasting betaald worden?................................................4
1.5 – Wie moet er mogelijk erfbelasting betalen bij een overlijden?.................................................4
1.6 – Grondslag erfbelasting – artikel 1 lid 1 ten 1 e SW......................................................................4
1.7 – Grondslag schenkbelasting – artikel 1 lid 1 ten 2 e SW................................................................4
1.8 – Artikel 3 lid 1 SW :......................................................................................................................4
1.9 – Artikel 3 lid 2 SW :......................................................................................................................4
1.9 – Woonplaatsfictie – artikel 3 lid 1 SW.........................................................................................5
1.10 – Woonplaatsfictie – artikel 3 lid 2 SW.......................................................................................5
1.11 – Tarief – artikel 24 SW...............................................................................................................5
1.12 – Partnerbegrip...........................................................................................................................5
1.13 – Vrijstellingen algemeen...........................................................................................................6
Werkcollege 2....................................................................................................................................7
2.1 – Artikel 5 SW – Heffingsgrondslag...............................................................................................7
2.2 – Stappenplan erfbelasting...........................................................................................................7
2.3 – Stappenplan schenkbelasting....................................................................................................7
2.4 – Artikel 25/26/27/28 SW Anti misbruik bepalingen Anti misbruik bepalingen ...................................................................8
2.5 – Artikel 12 SW.............................................................................................................................8
2.6 – Artikel 15 SW.............................................................................................................................8
Werkcollege 3....................................................................................................................................9
3.1 – Artikel 13 SW.............................................................................................................................9
3.2 – Artikel 11 SW.............................................................................................................................9
3.2.1 – Lid 3 & 4 – huwelijkse voorwaarden + verrekenbeding......................................................9
3.2.2 – Lid 1 & 2 – Vennootschapscontract en andere contracten m.b.t. zaak.............................10
3.3 – Artikel 10 SW...........................................................................................................................10
1
, Werkcollege 4..................................................................................................................................12
4.1 – Korte terugblik op week 3:.......................................................................................................12
4.2 – Toepassing artikel 10 SW.........................................................................................................12
4.3 – Waardering – artikel 21 SW.....................................................................................................12
4.4 – Waardering – artikel 21 lid 14 SW............................................................................................13
4.5 – Pensioenimputatie – artikel 32 lid 2 SW..................................................................................13
4.6 – Bedrijfsopvolgingsregeling.......................................................................................................13
Werkcollege 5..................................................................................................................................15
5.1 – Artikel 9 SW.............................................................................................................................15
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Hiemstra
Inhoudsopgave
Inhoudsopgave..................................................................................................................................1
Hoor-/werkcollege 1..........................................................................................................................3
1.1 – Successiewet 1956.....................................................................................................................3
1.2 – Waarom deze belastingen?.......................................................................................................3
1.3 – Feiten.........................................................................................................................................3
1.4 – In welk geval moet mogelijk schenkbelasting betaald worden?................................................4
1.5 – Wie moet er mogelijk erfbelasting betalen bij een overlijden?.................................................4
1.6 – Grondslag erfbelasting – artikel 1 lid 1 ten 1 e SW......................................................................4
1.7 – Grondslag schenkbelasting – artikel 1 lid 1 ten 2 e SW................................................................4
1.8 – Artikel 3 lid 1 SW :......................................................................................................................4
1.9 – Artikel 3 lid 2 SW :......................................................................................................................4
1.9 – Woonplaatsfictie – artikel 3 lid 1 SW.........................................................................................5
1.10 – Woonplaatsfictie – artikel 3 lid 2 SW.......................................................................................5
1.11 – Tarief – artikel 24 SW...............................................................................................................5
1.12 – Partnerbegrip...........................................................................................................................5
1.13 – Vrijstellingen algemeen...........................................................................................................6
Werkcollege 2....................................................................................................................................7
2.1 – Artikel 5 SW – Heffingsgrondslag...............................................................................................7
2.2 – Stappenplan erfbelasting...........................................................................................................7
2.3 – Stappenplan schenkbelasting....................................................................................................7
2.4 – Artikel 25/26/27/28 SW Anti misbruik bepalingen Anti misbruik bepalingen ...................................................................8
2.5 – Artikel 12 SW.............................................................................................................................8
2.6 – Artikel 15 SW.............................................................................................................................8
Werkcollege 3....................................................................................................................................9
3.1 – Artikel 13 SW.............................................................................................................................9
3.2 – Artikel 11 SW.............................................................................................................................9
3.2.1 – Lid 3 & 4 – huwelijkse voorwaarden + verrekenbeding......................................................9
3.2.2 – Lid 1 & 2 – Vennootschapscontract en andere contracten m.b.t. zaak.............................10
3.3 – Artikel 10 SW...........................................................................................................................10
1
, Werkcollege 4..................................................................................................................................12
4.1 – Korte terugblik op week 3:.......................................................................................................12
4.2 – Toepassing artikel 10 SW.........................................................................................................12
4.3 – Waardering – artikel 21 SW.....................................................................................................12
4.4 – Waardering – artikel 21 lid 14 SW............................................................................................13
4.5 – Pensioenimputatie – artikel 32 lid 2 SW..................................................................................13
4.6 – Bedrijfsopvolgingsregeling.......................................................................................................13
Werkcollege 5..................................................................................................................................15
5.1 – Artikel 9 SW.............................................................................................................................15
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