Sterven zonder regeling van uw nalatenschap zorgt slechts zelden voor een vlekkeloze afhandeling. Doorgaans zorgt de fiscus voor een eerste domper, waarna de vereffening en verdeling van de nalatenschap al even vaak een tweede bron van ergernis vormt. Nochtans kan u met een weinig moeite op beide problemen anticiperen.
Een vermogensplanning op maat kan inderdaad niet alleen vermijden dat uw erfgenamen hoge successierechten moeten betalen, maar kan tevens heel wat potentiële discussies tussen uw erfgenamen in de kiem smoren.
Op 25/04/2013 geeft Mr. Steven Seyns u een praktijkgericht overzicht van de diverse mogelijkheden anno 2013. Bijzondere aandacht gaat daarbij uit naar de antimisbruikbepaling die sinds 01/06/2012 van kracht is en naar de schenking van het familiebedrijf met vrijstelling van schenkingsrechten.
VRP Werelddag van de Stedenbouw | Xavier Buijs | 'Ambitieus besturen in moeil...Els Brouwers
Xavier Buijs van de Vereniging van Vlaamse steden en gemeenten (VVSG) licht de uitdagingen toe waarmee het gemeentelijk beleid de komende decennia geconfronteerd gaat worden. Hij pleit voor een intergemeentelijke samenwerking op initiatief van gemeentebesturen (en niet opgelegd door de Vlaamse overheid).
Este documento describe las herramientas digitales y sus efectos en los centros escolares. Explica que las herramientas digitales son programas que se usan en computadoras y dispositivos para realizar actividades. Entre sus usos están la comunicación, el apoyo educativo y la diversión. Se clasifican según su función como redes sociales, edición multimedia, acortadores de URL y streaming. Su función principal es facilitar actividades y proveer información de calidad.
თანამედროვე ენერგო ეფექტური საცხოვრებელი კომპლექსი კომპანია ,,Well House“-გან.
საცხოვრებელი კომპლექსი მდებარეობს ქ. თბილისი, უნივერსიტეტის ქ. N3-ში. (ქავთარაძეზე, შსს მომსახურეობის სააგენტოს მიმდებარედ)
ამჟამად მიმდენარეობს მე-12ე სართულის მშენებლობა
მშენებლობის დასრულების თარიღი : 2016 წლის დეკემბერი
იხ. პრეზენტაცია
El documento resume la historia del desarrollo de las armas a través de los tiempos, desde las primeras armas de piedra en la prehistoria hasta las armas modernas y futuras. Describe las diferentes armas utilizadas por civilizaciones antiguas como los sumerios, egipcios, griegos y romanos, incluyendo espadas, lanzas, pilums y gladius. También menciona el uso de armas en la Edad Media y la actualidad, concluyendo con predicciones sobre armas futuras como balas inteligentes y nanoarmas.
These are the slides to the following TEDx talk: https://www.youtube.com/watch?v=jXCZ9MFBBp4
Did you remember to turn off the lights before leaving home? Did you cut your shower short this morning? While these issues are important in decreasing your carbon footprint, Diana Ivanova argues that how you spend money is significantly more impactful.
Sterven zonder regeling van uw nalatenschap zorgt slechts zelden voor een vlekkeloze afhandeling. Doorgaans zorgt de fiscus voor een eerste domper, waarna de vereffening en verdeling van de nalatenschap al even vaak een tweede bron van ergernis vormt. Nochtans kan u met een weinig moeite op beide problemen anticiperen.
Een vermogensplanning op maat kan inderdaad niet alleen vermijden dat uw erfgenamen hoge successierechten moeten betalen, maar kan tevens heel wat potentiële discussies tussen uw erfgenamen in de kiem smoren.
Op 25/04/2013 geeft Mr. Steven Seyns u een praktijkgericht overzicht van de diverse mogelijkheden anno 2013. Bijzondere aandacht gaat daarbij uit naar de antimisbruikbepaling die sinds 01/06/2012 van kracht is en naar de schenking van het familiebedrijf met vrijstelling van schenkingsrechten.
VRP Werelddag van de Stedenbouw | Xavier Buijs | 'Ambitieus besturen in moeil...Els Brouwers
Xavier Buijs van de Vereniging van Vlaamse steden en gemeenten (VVSG) licht de uitdagingen toe waarmee het gemeentelijk beleid de komende decennia geconfronteerd gaat worden. Hij pleit voor een intergemeentelijke samenwerking op initiatief van gemeentebesturen (en niet opgelegd door de Vlaamse overheid).
Este documento describe las herramientas digitales y sus efectos en los centros escolares. Explica que las herramientas digitales son programas que se usan en computadoras y dispositivos para realizar actividades. Entre sus usos están la comunicación, el apoyo educativo y la diversión. Se clasifican según su función como redes sociales, edición multimedia, acortadores de URL y streaming. Su función principal es facilitar actividades y proveer información de calidad.
თანამედროვე ენერგო ეფექტური საცხოვრებელი კომპლექსი კომპანია ,,Well House“-გან.
საცხოვრებელი კომპლექსი მდებარეობს ქ. თბილისი, უნივერსიტეტის ქ. N3-ში. (ქავთარაძეზე, შსს მომსახურეობის სააგენტოს მიმდებარედ)
ამჟამად მიმდენარეობს მე-12ე სართულის მშენებლობა
მშენებლობის დასრულების თარიღი : 2016 წლის დეკემბერი
იხ. პრეზენტაცია
El documento resume la historia del desarrollo de las armas a través de los tiempos, desde las primeras armas de piedra en la prehistoria hasta las armas modernas y futuras. Describe las diferentes armas utilizadas por civilizaciones antiguas como los sumerios, egipcios, griegos y romanos, incluyendo espadas, lanzas, pilums y gladius. También menciona el uso de armas en la Edad Media y la actualidad, concluyendo con predicciones sobre armas futuras como balas inteligentes y nanoarmas.
These are the slides to the following TEDx talk: https://www.youtube.com/watch?v=jXCZ9MFBBp4
Did you remember to turn off the lights before leaving home? Did you cut your shower short this morning? While these issues are important in decreasing your carbon footprint, Diana Ivanova argues that how you spend money is significantly more impactful.
Contratos de interinidad - Discriminación - Falta de razón objetiva - Derecho a indemnización por finalización de contrato igual que un trabajador fijo si realiza tareas similares
The @one Alliance met all targets for AMP5 between 2010-2015, delivering over 850 projects on time and within budget while achieving efficiency savings. Key accomplishments included meeting carbon reduction targets, adopting new construction methods, and developing innovative planning and safety processes. The article highlights comments from various Alliance members praising the successful collaboration across organizations and noting it has positioned them well to exceed expectations for AMP6.
Sam Higgs has over 25 years of finance experience, currently serving as Head of Finance for Friday Media Group. He has a proven track record of streamlining processes to reduce costs, implementing new systems like an ERP, and improving reporting accuracy. His skills include financial management, reporting, budgeting, and people management.
This CV is for Mahmoud Ali Taher, an Egyptian national with a B.S.C in Chemistry and Applied Chemistry from Helwan University. He has over 10 years of experience in water treatment, working as a process engineer, sales and service engineer, and lab chemist. His most recent roles were as a senior plant sales engineer for NESCO ES and MIDWATER. He is skilled in Windows, MS Office, and has received training in areas like professional selling skills, marketing, consumer behavior, and sales management. His objective is to join a multinational firm utilizing his technical experience and skills as a professional sales engineer.
¿Por qué las personas tenemos los ojos de diferentes colores?ESO1
El documento explica por qué las personas tienen diferentes colores de ojos. El color de ojos depende de la cantidad de melanina en el iris, siendo más oscuro con más melanina y más claro con menos. Los colores de ojos son hereditarios y dependen de los colores de los padres. El color más común es el castaño. Las personas con ojos más claros suelen ser más sensibles a la luz.
This document outlines a marketing plan for a small marketing firm. It begins with a situational analysis that identifies strengths like experience, quick turnaround, and integrated services, as well as weaknesses like small size and lack of sales department. Opportunities include established clients and competitive prices, while threats include other larger firms and freelancers. The plan targets established local businesses and startups. Marketing goals are to increase sales, raise brand awareness, and grow monthly clients by 50%. Strategies include boosting employee motivation, lead generation through email, video, blogs and social media, and outreach through branded merchandise, volunteer events, career fairs, and surveys.
This document outlines a marketing plan for the School of Communication and Creative Arts (SCCA) at Liberty University. It analyzes SCCA's current social media presence and consumer base. The key consumers identified are current students, incoming freshmen, and alumni. It evaluates SCCA's social media strategy and brand persona, concluding that it primarily meets information needs but has opportunities to better meet needs for engagement, community, and inspiration. It proposes focusing Instagram marketing efforts on showcasing SCCA's community and purpose through engaging visual content to increase followers and post interactions.
Este documento describe las herramientas digitales y sus efectos en los centros escolares. Explica que las herramientas digitales son programas que se usan en computadoras y dispositivos para realizar actividades. Entre sus usos están la comunicación, el apoyo educativo y la diversión. Se clasifican según su función como redes sociales, edición multimedia, acortadores de URL y streaming. Su función principal es facilitar actividades y proveer información de calidad.
This document provides information on Kester, a leading supplier of electronic assembly materials. It summarizes their product offerings, which include solder pastes, fluxes, solder wires and preforms. Kester aims to provide innovative, reliable solutions and good customer service to industries like automotive, semiconductor and electronics. Their materials are designed to drive innovation and support long-term customer relationships.
The document discusses a study examining persistence factors of students in an online 2+2 university center teacher education program. The study uses qualitative methods to explore student perceptions of their experiences, with a focus on advising, instruction, and support structures. Key findings indicate that advisor support, convenience of the online format, instructor support, cohort support, and financial aid were most influential in students' persistence in the program. The goal of the research is to understand these persistence factors to help develop retention strategies for the 2+2 online teacher education model.
This document provides a summary of Le Minh Nhat's work experience and qualifications. It includes details about his 8 years of experience as a .NET software engineer in Vietnam. His most recent role was as a senior .NET engineer at a software company, where he worked on projects involving medical imaging applications and common controls. He is seeking a senior position involving ERP systems where he can continue enhancing his skills and knowledge.
Sundus Halabi, a 27-year-old Palestinian woman from Beit Rima, enrolled in a training course at her local community center despite facing opposition from her brother. She has since gained independence and respect, and now works at a shoe shop started by the center. The Beit Rima Women and Youth Center and five other centers funded by the EU and local partners have provided training to empower over 6,000 women and young people in rural West Bank villages through courses, small businesses and gyms. The programs have helped women gain skills, salaries and new roles in their communities.
Contratos de interinidad - Discriminación - Falta de razón objetiva - Derecho a indemnización por finalización de contrato igual que un trabajador fijo si realiza tareas similares
The @one Alliance met all targets for AMP5 between 2010-2015, delivering over 850 projects on time and within budget while achieving efficiency savings. Key accomplishments included meeting carbon reduction targets, adopting new construction methods, and developing innovative planning and safety processes. The article highlights comments from various Alliance members praising the successful collaboration across organizations and noting it has positioned them well to exceed expectations for AMP6.
Sam Higgs has over 25 years of finance experience, currently serving as Head of Finance for Friday Media Group. He has a proven track record of streamlining processes to reduce costs, implementing new systems like an ERP, and improving reporting accuracy. His skills include financial management, reporting, budgeting, and people management.
This CV is for Mahmoud Ali Taher, an Egyptian national with a B.S.C in Chemistry and Applied Chemistry from Helwan University. He has over 10 years of experience in water treatment, working as a process engineer, sales and service engineer, and lab chemist. His most recent roles were as a senior plant sales engineer for NESCO ES and MIDWATER. He is skilled in Windows, MS Office, and has received training in areas like professional selling skills, marketing, consumer behavior, and sales management. His objective is to join a multinational firm utilizing his technical experience and skills as a professional sales engineer.
¿Por qué las personas tenemos los ojos de diferentes colores?ESO1
El documento explica por qué las personas tienen diferentes colores de ojos. El color de ojos depende de la cantidad de melanina en el iris, siendo más oscuro con más melanina y más claro con menos. Los colores de ojos son hereditarios y dependen de los colores de los padres. El color más común es el castaño. Las personas con ojos más claros suelen ser más sensibles a la luz.
This document outlines a marketing plan for a small marketing firm. It begins with a situational analysis that identifies strengths like experience, quick turnaround, and integrated services, as well as weaknesses like small size and lack of sales department. Opportunities include established clients and competitive prices, while threats include other larger firms and freelancers. The plan targets established local businesses and startups. Marketing goals are to increase sales, raise brand awareness, and grow monthly clients by 50%. Strategies include boosting employee motivation, lead generation through email, video, blogs and social media, and outreach through branded merchandise, volunteer events, career fairs, and surveys.
This document outlines a marketing plan for the School of Communication and Creative Arts (SCCA) at Liberty University. It analyzes SCCA's current social media presence and consumer base. The key consumers identified are current students, incoming freshmen, and alumni. It evaluates SCCA's social media strategy and brand persona, concluding that it primarily meets information needs but has opportunities to better meet needs for engagement, community, and inspiration. It proposes focusing Instagram marketing efforts on showcasing SCCA's community and purpose through engaging visual content to increase followers and post interactions.
Este documento describe las herramientas digitales y sus efectos en los centros escolares. Explica que las herramientas digitales son programas que se usan en computadoras y dispositivos para realizar actividades. Entre sus usos están la comunicación, el apoyo educativo y la diversión. Se clasifican según su función como redes sociales, edición multimedia, acortadores de URL y streaming. Su función principal es facilitar actividades y proveer información de calidad.
This document provides information on Kester, a leading supplier of electronic assembly materials. It summarizes their product offerings, which include solder pastes, fluxes, solder wires and preforms. Kester aims to provide innovative, reliable solutions and good customer service to industries like automotive, semiconductor and electronics. Their materials are designed to drive innovation and support long-term customer relationships.
The document discusses a study examining persistence factors of students in an online 2+2 university center teacher education program. The study uses qualitative methods to explore student perceptions of their experiences, with a focus on advising, instruction, and support structures. Key findings indicate that advisor support, convenience of the online format, instructor support, cohort support, and financial aid were most influential in students' persistence in the program. The goal of the research is to understand these persistence factors to help develop retention strategies for the 2+2 online teacher education model.
This document provides a summary of Le Minh Nhat's work experience and qualifications. It includes details about his 8 years of experience as a .NET software engineer in Vietnam. His most recent role was as a senior .NET engineer at a software company, where he worked on projects involving medical imaging applications and common controls. He is seeking a senior position involving ERP systems where he can continue enhancing his skills and knowledge.
Sundus Halabi, a 27-year-old Palestinian woman from Beit Rima, enrolled in a training course at her local community center despite facing opposition from her brother. She has since gained independence and respect, and now works at a shoe shop started by the center. The Beit Rima Women and Youth Center and five other centers funded by the EU and local partners have provided training to empower over 6,000 women and young people in rural West Bank villages through courses, small businesses and gyms. The programs have helped women gain skills, salaries and new roles in their communities.
4. 1. Erfrecht, wie erft?
Erfgenamen voor gelijke delen:
1.Echtgeno(o)t(e) en kinderen;
2.Ouders (1/4), broers en zussen;
Half broers en zusters (1/2 deel)
3.Grootouders;
4.Overgrootouders.
Plaatsvervulling tot de 6e
graad
dinsdag 23 februari 2016 Page 4
5. 2. Erfrecht, wie erft niet?
Ongehuwd en niet geregistreerde partners?
dinsdag 23 februari 2016 Page 5
6. 3. Erfrecht
Heerlijk geurende rookworst bij Bakker & Neve Notarissen
pic.twitter.com/xeUZ4qVELz
dinsdag 23 februari 2016 Page 6
7. 4. Erfrecht, wie erft wat?
Wettelijke verdeling
Erfgenamen voor gelijke delen.
Langstlevende krijgt alle bezittingen en schulden?
Overbedelingsschuld aan de kinderen voor hun erfdeel!
-Opeisbaar bij overlijden en
-Faillissement / WSNP langstlevende
“renteloze schuld”
dinsdag 23 februari 2016 Page 7
8. dinsdag 23 februari 2016 Page 8
Moeder Vader
= niet opeisbare vordering op moeder
= vermogen nalatenschap naar langstlevende
5. Wettelijke verdeling
9. 6. Erfrecht, wie erft wat?
Invloed huwelijks voorwaarden
Algehele gemeenschap van goederen 50 % / 50 %
Beperkte gemeenschap
Koude uitsluiting Alles of niets
Periodieke en finale verrekenbedingen
dinsdag 23 februari 2016 Page 9
10. 7. Erfrecht, wie erft wat?
Algehele gemeenschap van goederen
Erfdeel Aandeelhuwelijks gemeenschap
Agvg
Zoon
Dochter
Vrouw
dinsdag 23 februari 2016 Page 10
11. dinsdag 23 februari 2016 Page 11
Tarieven erfbelasting 2014
Tariefgroep 1: echtgenoot, partners en kinderen
Tariefgroep 1a: kleinkinderen
Tariefgroep 2: alle andere verkrijgers
Deel van de
belaste
verkrijging
Tariefgroep 1 Tariefgroep 1a Tariefgroep 2
€ 0 – € 117.214 10% 18% 30%
€ 117.214 – hoger 20% 36% 40%
12. dinsdag 23 februari 2016 Page 12
Vrijstellingen erfbelasting
Partners € 627.367
Kinderen en kleinkinderen € 19.868
Zieke of gehandicapte kinderen € 59.601
Ouders € 47.053
Overige verkrijgers € 2.092
Vrijstellingen schenkbelasting
Kinderen € 5.229
Kinderen 18 – 40 jaar (eenmalig) € 27.187
Kinderen 18 en 35 jaar (eenmalig)
woning en studiefonds
€ 52.281
(€ 100.000)
Overige verkrijgers € 2.092
Vrijstellingen erf- schenkbelasting 2014
13. 1. Voorbeeld wettelijke verdeling
€ 600.000
Erfdeel Aandeelhuwelijks gemeenschap
Agvg
Zoon
Dochter
Vrouw
dinsdag 23 februari 2016 Page 13
19. dinsdag 23 februari 2016 Page 19
3. Voorbeeld “Tros Radar” testament
Wel of niet renteloos
20. dinsdag 23 februari 2016 Page 20
1. 100% vrijgesteld
ingeval van vererving en schenking indien de waarde
van de onderneming ≤ € 1.000.000
2. 83 % vrijgesteld
van het meerdere > €1.000.000
3. 10 jaar rentedragend uitstel van betaling te krijgen
voor de belasting over het niet- vrijgestelde deel
Beleggingen tot 5% van het ondernemingsvermogen
Bedrijfsopvolgingsregeling (BOF) in de Successiewet
22. dinsdag 23 februari 2016 Page 22
Senior overlijdt, junior erfgenaam van aandelen met waarde van € 2 mln
Aandelenoverdracht bij leven
• Nalatenschap (vordering van € 2 mln -/- AB heffing van € 500.000) = € 1,5 mln
• Verschuldigde erfbelasting: € 284.000
Aandelenoverdracht door overlijden
• BV zet 5 jaar voort; junior houdt aandelen 5 jaar
• Geen AB-heffing
• BOF-vrijstelling: 100% van € 1 mln + 83% van 1 mln = 1,83 mln
• Verschuldigde erfbelasting: € 18.000
BOF in de praktijk
23. dinsdag 23 februari 2016 Page 23
Waarom een testament opstellen/wijzigen
1. Flexibiliteit
2. Legaten
ondernemingsvermogen
klein kinderen!
3. Uitsluitingsclausule
4. Executeur
5. Voogdij
6. Bewind
7. Tweetrapsmaking
24. dinsdag 23 februari 2016 Page 24
Willem Hartman
willem.hartman@bdo.nl
0591 664 664
06 137 32 32 6
Einde
Vragen?