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Deze uitgave is de opvolger van Handboek successierechten. In dit handboek vindt de lezer een bondig maar volledig overzicht van de erfbelasting in Vlaanderen. De auteur verwijst naar de toepasselijke wettelijke bepalingen, de belangrijkste rechtsleer, rechtspraak en de fiscale praktijk van de Vlaamse belastingdienst.- De overzichtelijke structuur helpt problemen te situeren en aanknopingspunten te vinden voor het oplossen ervan.- Volledig geactualiseerd tot en met augustus 2020 en voorzien van praktijkvoorbeelden en oefeningen.- Voor studenten en beroepsmensen actief in het notariaat, de advocatuur, het bedrijfsleven en de juridische adviesverlening.Bron: www.intersentia.be

Family law. Inheritance law --- Tax law --- erfrecht --- fiscaal recht --- Belgium --- Successions et héritages --- Impôts --- belastbaar voorwerp --- belastbare grondslag --- tarieven --- vrijstellingen --- inning --- invordering --- objet imposable --- base d'imposition --- tarifs --- exonérations --- perception --- recouvrement --- E-books --- 439 Fiscaal recht --- Erfrecht --- België --- Nalatenschappen --- Recht --- Successierechten --- Belastingen --- Fiscaliteit --- Nalatenschap --- Successierecht --- Belasting (fiscaal) --- erfenisrecht --- erfbelasting --- Vlaams Gewest --- overdrachtsbelasting --- φόρος μεταβίβασης --- varallisuuden siirtovero --- Erbschaftssteuer --- arvs- och gåvoskatt --- impuesto sobre transmisiones patrimoniales --- порез на пренос капитала --- cáin aistrithe caipitil --- tatim mbi transferimin e kapitalit --- impôt sur la transmission --- kapitaliülekande maks --- porez na prijenos kapitala --- daň z prevodu kapitálu --- podatek od spadków i darowizn --- davek na prenos kapitala --- impozit pe transfer patrimonial --- kapitalo pervedimo mokestis --- daň z převodu vlastnictví --- skat på formueoverførsel --- kapitāla pārveduma nodoklis --- данък върху прехвърляне на капитали --- данок на пренос на капитал --- capital transfer tax --- vagyonszerzési illeték --- imposto sucessório --- taxxa fuq it-trasferiment ta’ kapital --- imposta sui trasferimenti --- pärandimaks --- successierechten --- pozůstalostní daň --- dedičská daň --- impostos sobre heranças --- dědická daň --- death duty --- φόρος κληρονομίας --- ajándékozási illeték --- taksë trashëgimie --- palikimo mokestis --- imposta di successione --- impuesto sobre herencias --- tatim mbi pronën e trashëguar --- paveldėjimo mokestis --- perintövero --- impuesto sobre sucesiones hereditarias --- daň z dedičstva --- данок на наследство и подарок --- inheritance tax --- vagyonátruházási illeték --- impuesto sobre herencias, legados y donaciones --- arveafgifter --- diritti di successione --- mantojuma nodoklis --- impôt sur l'héritage --- porez na nekretnine --- successiebelasting --- Schenkungssteuer --- estate duty --- arvsskatt --- taxă moștenire --- imposta sulle trasmissioni --- paveldėjimo mirties atveju mokestis --- kvarlåtenskapsskatt --- daň z pozostalosti --- impuesto sobre sucesiones --- päranditombumaks --- данок на промет на недвижности --- tatim i trashëgimisë --- imposta sull'asse ereditario --- impuesto de sucesiones y donaciones --- porez na nasljedstvo --- kiinteistövero --- örökösödési illeték --- skat på arv --- direitos de transmissão --- droits de succession --- tassa di successione --- regionen Flandern --- região flamenga --- Flaami piirkond --- región Flamenca --- Flandria --- Flandern --- Flandra (Belgjikë) --- Flámsko --- flamand régió --- Région flamande --- Fjandri (Belgju) --- Flandry --- Регион Фландрија --- Flanderin alue --- Фландрия --- Flóndras (An Bheilg) --- flämische Region --- Фландрија --- Flandra --- Flandrija --- regione fiamminga --- Flanders (Belgium) --- περιφέρεια Φλάνδρας --- Vlaanderen --- den flamske region --- Φλάνδρα --- Flandres --- Vlámsko --- Flandes (Bélgica) --- Фландриски Регион

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schenkingsrechten --- bedrijfsvoorheffing --- vlaamse fiscaliteit --- Droit d'enregistrement --- Impôt sur la transmission --- Droits de succession --- droits de donation --- precompte professionnel --- fiscalite flamande --- Registratierecht --- Overdrachtsbelasting --- Familierecht. Erfrecht --- droits de succession. --- droits d'enregistrement. --- droits de donation. --- precompte professionnel. --- plus values. --- fiscalite flamande. --- Schenkingsrechten --- Bedrijfsvoorheffing --- Meerwaarden --- Vlaamse fiscaliteit --- successierechten --- registratierechten --- meerwaarden --- Région flamande --- Vlaanderen --- 347.6 --- 351.72 --- droits de succession --- droits d'enregistrement --- plus values --- Successierechten --- Vlaams Gewest --- Fiscaal recht --- Family law. Inheritance law --- Tax law --- Flanders --- Registratierechten --- Impôt --- Successions et héritages --- Droits d'enregistrement --- Droit fiscal --- Droit --- Impôts --- Codification --- Droits de succession. --- Droits d'enregistrement. --- Droits de donation. --- Precompte professionnel. --- Plus values. --- Fiscalite flamande. --- regionen Flandern --- região flamenga --- Flaami piirkond --- región Flamenca --- Flandria --- Flandern --- Flandra (Belgjikë) --- Flámsko --- flamand régió --- Fjandri (Belgju) --- Flandry --- Регион Фландрија --- Flanderin alue --- Фландрия --- flämische Region --- Фландрија --- Flandra --- Flandrija --- regione fiamminga --- Flanders (Belgium) --- περιφέρεια Φλάνδρας --- den flamske region --- Φλάνδρα --- Flandres --- Vlámsko --- Flandes (Bélgica) --- Фландриски Регион --- φόρος μεταβίβασης --- varallisuuden siirtovero --- Erbschaftssteuer --- arvs- och gåvoskatt --- impuesto sobre transmisiones patrimoniales --- порез на пренос капитала --- tatim mbi transferimin e kapitalit --- kapitaliülekande maks --- porez na prijenos kapitala --- daň z prevodu kapitálu --- podatek od spadków i darowizn --- davek na prenos kapitala --- impozit pe transfer patrimonial --- kapitalo pervedimo mokestis --- daň z převodu vlastnictví --- overdrachtsbelasting --- skat på formueoverførsel --- kapitāla pārveduma nodoklis --- данък върху прехвърляне на капитали --- данок на пренос на капитал --- capital transfer tax --- vagyonszerzési illeték --- imposto sucessório --- taxxa fuq it-trasferiment ta’ kapital --- imposta sui trasferimenti --- pärandimaks --- pozůstalostní daň --- dedičská daň --- impostos sobre heranças --- dědická daň --- death duty --- φόρος κληρονομίας --- ajándékozási illeték --- taksë trashëgimie --- palikimo mokestis --- imposta di successione --- impuesto sobre herencias --- tatim mbi pronën e trashëguar --- paveldėjimo mokestis --- perintövero --- impuesto sobre sucesiones hereditarias --- daň z dedičstva --- данок на наследство и подарок --- inheritance tax --- vagyonátruházási illeték --- impuesto sobre herencias, legados y donaciones --- arveafgifter --- diritti di successione --- mantojuma nodoklis --- impôt sur l'héritage --- porez na nekretnine --- successiebelasting --- Schenkungssteuer --- estate duty --- arvsskatt --- taxă moștenire --- imposta sulle trasmissioni --- paveldėjimo mirties atveju mokestis --- kvarlåtenskapsskatt --- daň z pozostalosti --- impuesto sobre sucesiones --- päranditombumaks --- данок на промет на недвижности --- tatim i trashëgimisë --- imposta sull'asse ereditario --- impuesto de sucesiones y donaciones --- porez na nasljedstvo --- kiinteistövero --- örökösödési illeték --- skat på arv --- direitos de transmissão --- tassa di successione --- taksa za vpis v register --- reģistrācijas nodoklis --- taxă de înregistrare --- такса за регистрацију --- registracijos mokestis --- rekisteröintimaksu --- registration tax --- такса за регистрација --- regisztrációs adó --- registreerimismaks --- daň z registrácie --- opłata rejestracyjna --- Grunderwerbssteuer --- данък върху придобиване на имот --- taxxa tar-reġistrazzjoni --- taxas de registo --- imposta di registro --- porez na registraciju --- taksë regjistrimi --- derechos de registro --- registreringsavgift --- daň z převodu nemovitosti --- registreringsafgift --- registratierecht --- τέλος πρωτοκόλλου --- административна такса за регистрација --- registration duty --- registreerimistasu --- registravimo mokestis --- давачка за регистрација --- registracijos rinkliava --- такса за регистрација на фирма --- taksa na upis u registar --- impuesto sobre actos jurídicos documentados --- tatim regjistrimi --- registračná povinnosť --- 439 Fiscaal recht --- Registration tax --- Taxation --- Law and legislation --- Indirect taxation --- Impôt indirect --- Flóndras (An Bheilg) --- cáin aistrithe caipitil --- cáin chlárúcháin --- Impôts --- Impôt --- Successions et héritages --- Région flamande --- Impôt sur la transmission

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Dit boek biedt aan iedereen die in aanraking komt met vermogens- en successieplanning een leidraad bij de toepassing en de werking van de algemene antimisbruikbepaling die sinds juni 2012 het Vlaamse fiscale landschap grondig heeft hertekend. Zeker in het kader van de successierechten/erfbelasting wordt immers iedere belastingplichtige en diens adviseur meer en meer geconfronteerd met termen zoals “fiscaal misbruik”, hetgeen de auteur ertoe heeft aangezet de vorige editie grondig te herzien. Dit alles gebeurt aan de hand van een uitgebreide theoretische omkadering, om vervolgens op een praktijkgerichte wijze een reeks courante planningstechnieken uitvoerig aan de algemene antimisbruikbepaling te toetsen. Uiteraard wordt bij deze analyse ook aandacht besteed aan de werking van elke techniek, zodat op burgerrechtelijk én fiscaal vlak nuttige inzichten worden geboden voor zowel de successieplanning in het algemeen, als voor een eventuele toepassing van de (verschillende) antimisbruikbepaling(en). Het werk heeft als belangrijke troef dat de vele relevante commentaren van de administratie, alsook de van belang zijnde wetswijzigingen én eventuele rechtspraak omtrent de besproken technieken, op een overzichtelijke manier worden gebundeld en mee worden becommentarieerd. Zeker wat de vele (uiteenlopende) standpunten en voorafgaande beslissingen van de Vlaamse Belastingdienst betreft (al dan niet omtrent de algemene antimisbruikbepaling), wordt middels een chronologisch overzicht een handig overzicht geboden, wat als leidraad kan dienen om door de bomen het bos nog te zien. Door de vele verwijzingen die daarbij bovendien zijn opgenomen, vormt dit boek dan ook een handig naslagwerk voor iedereen die er (nu nog) van ver of (reeds) van dicht bij is betrokken

Family law. Inheritance law --- Tax law --- Belgium --- Vlaams Gewest --- fiscaliteit --- overdrachtsbelasting --- registratierecht --- BPB2006 --- 351.713 --- 347.6 --- STRADALEX --- taksa za vpis v register --- reģistrācijas nodoklis --- taxă de înregistrare --- такса за регистрацију --- registracijos mokestis --- rekisteröintimaksu --- registration tax --- такса за регистрација --- regisztrációs adó --- registreerimismaks --- daň z registrácie --- opłata rejestracyjna --- Grunderwerbssteuer --- droit d'enregistrement --- данък върху придобиване на имот --- taxxa tar-reġistrazzjoni --- taxas de registo --- imposta di registro --- porez na registraciju --- taksë regjistrimi --- derechos de registro --- registreringsavgift --- daň z převodu nemovitosti --- registreringsafgift --- τέλος πρωτοκόλλου --- административна такса за регистрација --- registration duty --- registreerimistasu --- registravimo mokestis --- давачка за регистрација --- registracijos rinkliava --- такса за регистрација на фирма --- taksa na upis u registar --- impuesto sobre actos jurídicos documentados --- tatim regjistrimi --- registračná povinnosť --- φόρος μεταβίβασης --- varallisuuden siirtovero --- Erbschaftssteuer --- arvs- och gåvoskatt --- impuesto sobre transmisiones patrimoniales --- порез на пренос капитала --- tatim mbi transferimin e kapitalit --- impôt sur la transmission --- kapitaliülekande maks --- porez na prijenos kapitala --- daň z prevodu kapitálu --- podatek od spadków i darowizn --- davek na prenos kapitala --- impozit pe transfer patrimonial --- kapitalo pervedimo mokestis --- daň z převodu vlastnictví --- skat på formueoverførsel --- kapitāla pārveduma nodoklis --- данък върху прехвърляне на капитали --- данок на пренос на капитал --- capital transfer tax --- vagyonszerzési illeték --- imposto sucessório --- taxxa fuq it-trasferiment ta’ kapital --- imposta sui trasferimenti --- pärandimaks --- successierechten --- pozůstalostní daň --- dedičská daň --- impostos sobre heranças --- dědická daň --- death duty --- φόρος κληρονομίας --- ajándékozási illeték --- taksë trashëgimie --- palikimo mokestis --- imposta di successione --- impuesto sobre herencias --- tatim mbi pronën e trashëguar --- paveldėjimo mokestis --- perintövero --- impuesto sobre sucesiones hereditarias --- daň z dedičstva --- данок на наследство и подарок --- inheritance tax --- vagyonátruházási illeték --- impuesto sobre herencias, legados y donaciones --- arveafgifter --- diritti di successione --- mantojuma nodoklis --- impôt sur l'héritage --- porez na nekretnine --- successiebelasting --- Schenkungssteuer --- estate duty --- arvsskatt --- taxă moștenire --- imposta sulle trasmissioni --- paveldėjimo mirties atveju mokestis --- kvarlåtenskapsskatt --- daň z pozostalosti --- impuesto sobre sucesiones --- päranditombumaks --- данок на промет на недвижности --- tatim i trashëgimisë --- imposta sull'asse ereditario --- impuesto de sucesiones y donaciones --- porez na nasljedstvo --- kiinteistövero --- örökösödési illeték --- skat på arv --- direitos de transmissão --- droits de succession --- tassa di successione --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- regionen Flandern --- região flamenga --- Flaami piirkond --- región Flamenca --- Flandria --- Flandern --- Flandra (Belgjikë) --- Flámsko --- flamand régió --- Région flamande --- Fjandri (Belgju) --- Flandry --- Регион Фландрија --- Flanderin alue --- Фландрия --- flämische Region --- Фландрија --- Flandra --- Flandrija --- regione fiamminga --- Flanders (Belgium) --- περιφέρεια Φλάνδρας --- Vlaanderen --- den flamske region --- Φλάνδρα --- Flandres --- Vlámsko --- Flandes (Bélgica) --- Фландриски Регион --- 347.6 Familierecht. Gezinsrecht. Huwelijksgoederenrecht --- Familierecht. Gezinsrecht. Huwelijksgoederenrecht --- 351.713 Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- E-books --- Estate planning --- Inheritance and transfer tax --- Tax evasion --- Planification successorale --- Successions et héritages --- Fraude fiscale --- Law and legislation --- Prevention --- Impôts --- Droit --- Prévention --- Prevention. --- Patrimoine --- Successions et héritages --- Infractions économiques et financières --- Gestion --- Impôts --- Lutte contre --- cáin aistrithe caipitil --- Flóndras (An Bheilg) --- cáin chlárúcháin --- Belgique

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In dit boek wordt de erfbelasting in kaart gebracht. Daarbij wordt vertrokken vanuit de regelgeving zoals deze bestaat in het Vlaamse Gewest. Telkenmale wordt wel de vergelijking gemaakt met de regelgeving zoals deze van toepassing is in het Waalse en in het Brusselse Hoofdstedelijke Gewest. De (vaak complexe) regelgeving wordt stelselmatig geïllustreerd aan de hand van enkele praktische voorbeelden. Ook de talrijke standpunten van de Vlaamse Belastingdienst (die niet altijd stroken met diegene van de federale overheid) komen aan bod.In het handboek wordt ruim aandacht besteed aan alle relevante aspecten die met de erfbelasting verband houden. Zo wordt onder meer uitvoerig ingegaan op het belastbaar voorwerp. De talrijke fictiebepalingen die in de regelgeving zijn opgenomen, worden daarbij onder de loep genomen. Voorts wordt ook stilgestaan bij de belastingplicht zelf, de bepaling van de belastbare grondslag, de tarieven, de verminderingen en vrijstellingen ...

Family law. Inheritance law --- Tax law --- Belgium --- Successions et héritages --- Impôts --- impôt sur la transmission --- Région flamande --- droit fiscal --- Région de Bruxelles-Capitale --- Région wallonne --- 347.65 --- Brüsszel Fővárosi Régió --- Brysselin pääkaupunkiseutu --- región hlavného mesta Bruselu --- region hlavního města Bruselu --- Brussels-capital region --- Brukseli - rajoni i kryeqytetit --- Brussel --- Бриселски Регион --- regionen Bruxelles-Capitale --- Brusel --- Regiunea Bruxelles-capitală --- Briuselis – sostinės regionas --- Bruselas --- reġjun ta’ Brussell --- Briselska regija --- región de Bruselas-Capital --- област Брисела --- περιφέρεια Βρυξελλών --- Briseles apgabals --- Briuselio regionas --- rajoni i Brukselit --- Brüsseli piirkond --- Regiunea Bruxelles --- regionen Bruxelles-Hovedstadsområdet --- Bruselský región --- регион Брюксел --- Regione di Bruxelles capitale --- Регион Брисел --- Region Brukseli --- regija glavnega mesta Bruselj --- réigiún na Bruiséile --- bruselský region --- região de Bruxelas-Capital --- brüsszeli régió --- Brussels region --- Region Brüssel-Hauptstadt --- Brysselin alue --- Hoofdstedelijk Gewest Brussels --- Bryssel --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- fiscaal recht --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- dlí cánach --- skatteret --- пореско право --- Valonija --- Valonsko --- Valonia --- Βαλλωνία --- Valoni --- Валонски Регион --- Valloonia --- Wallonië --- Wallonia --- Vallonia --- den wallonske region --- Валонија --- Valónsky región --- Wallonien --- Wallonie --- Vallonien --- Waals Gewest --- Valónsko --- περιφέρεια Βαλλωνίας --- Valonų regionas --- регион Валония --- wallonische Region --- región Valona --- Регион Валонија --- Regiunea Valonă --- Valonska regija --- Walloon region (Belgium) --- Réigiún na Vallúine --- vallon régió --- reġjun ta’ Walloon (Belgju) --- Валонска област --- regione vallona --- Vallonian alue --- Valoņu apgabals --- valonský region --- regionen Vallonien --- região da Valónia --- Vallooni piirkond --- Region Waloński --- rajoni i Valonit (Belgjikë) --- Vlaanderen --- Фландрија --- Flandern --- den flamske region --- Φλάνδρα --- Flandres --- Flandria --- Vlámsko --- Flandes (Bélgica) --- Фландриски Регион --- regionen Flandern --- região flamenga --- Flaami piirkond --- región Flamenca --- Vlaams Gewest --- Flandra (Belgjikë) --- Flámsko --- flamand régió --- Fjandri (Belgju) --- Flandry --- Регион Фландрија --- Flanderin alue --- Фландрия --- Flóndras (An Bheilg) --- flämische Region --- Flandra --- Flandrija --- regione fiamminga --- Flanders (Belgium) --- περιφέρεια Φλάνδρας --- pärandimaks --- successierechten --- pozůstalostní daň --- dedičská daň --- impostos sobre heranças --- dědická daň --- death duty --- φόρος κληρονομίας --- ajándékozási illeték --- taksë trashëgimie --- palikimo mokestis --- imposta di successione --- impuesto sobre herencias --- tatim mbi pronën e trashëguar --- paveldėjimo mokestis --- perintövero --- impuesto sobre sucesiones hereditarias --- daň z dedičstva --- данок на наследство и подарок --- inheritance tax --- vagyonátruházási illeték --- impuesto sobre herencias, legados y donaciones --- arveafgifter --- diritti di successione --- mantojuma nodoklis --- impôt sur l'héritage --- porez na nekretnine --- successiebelasting --- Schenkungssteuer --- estate duty --- arvsskatt --- taxă moștenire --- imposta sulle trasmissioni --- paveldėjimo mirties atveju mokestis --- kvarlåtenskapsskatt --- daň z pozostalosti --- impuesto sobre sucesiones --- päranditombumaks --- данок на промет на недвижности --- tatim i trashëgimisë --- imposta sull'asse ereditario --- impuesto de sucesiones y donaciones --- porez na nasljedstvo --- kiinteistövero --- örökösödési illeték --- skat på arv --- direitos de transmissão --- droits de succession --- tassa di successione --- φόρος μεταβίβασης --- varallisuuden siirtovero --- Erbschaftssteuer --- arvs- och gåvoskatt --- impuesto sobre transmisiones patrimoniales --- порез на пренос капитала --- cáin aistrithe caipitil --- tatim mbi transferimin e kapitalit --- kapitaliülekande maks --- porez na prijenos kapitala --- daň z prevodu kapitálu --- podatek od spadków i darowizn --- davek na prenos kapitala --- impozit pe transfer patrimonial --- kapitalo pervedimo mokestis --- daň z převodu vlastnictví --- overdrachtsbelasting --- skat på formueoverførsel --- kapitāla pārveduma nodoklis --- данък върху прехвърляне на капитали --- данок на пренос на капитал --- capital transfer tax --- vagyonszerzési illeték --- imposto sucessório --- taxxa fuq it-trasferiment ta’ kapital --- imposta sui trasferimenti --- 347.65 Erfrecht. Erfopvolging. Nalatenschap --- Erfrecht. Erfopvolging. Nalatenschap --- Région wallonne --- impôt sur la transmission --- Région flamande --- Région de Bruxelles-Capitale --- Belgique

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Met het Notarieel Zakboekje heeft u alle essentiële administratieve en cijfermatige informatie gebundeld bij de hand. U vindt er: de adressen van notariële diensten en de adressen van alle notarissen, alfabetisch en per gemeente; een lijst van gerechtsdeurwaarders, de gerechtelijke en administratieve indeling en allerlei nuttige adressen zoals bv. kantoren rechtszekerheid, rechtscolleges, ambassades, consulaten en andere openbare instellingen; heel wat cijfergegevens zoals de tabellen van omzetting van eventueel vruchtgebruik (J.L. Ledoux), de tabellen van de proportionele lonen, provisies, successierechten en erfbelasting, schenkingsrechten en schenkbelasting, indexcijfers, enz.; enkele reglementen, bv. het reglement kwaliteitscontrole, het reglement betreffende de organisatie van de boekhouding van de notarissen en het minimum genormaliseerd rekeningstelsel voor notarissen, het reglement inzake het witwassen van geld en de financiering van terrorisme.

schenkingsrechten --- schenkbelasting --- erfbelasting --- landmeter --- 347.961 <493> --- #BA01943 --- #TS:KOMA --- #ECO:04.05:sectoren diverse --- Current periodicals --- Droit notarial --- #ECO:05.01:landen België --- 140 Burgerlijk recht --- Notariaat --- BE / Belgium - België - Belgique --- 347.96 --- 347.90 --- België --- vruchtgebruik --- overdrachtsbelasting --- ambassade --- vennootschap --- niet in loondienst verkregen inkomen --- gerechtsdeurwaarder --- hypotheek --- garantie --- kadaster --- Annuaire --- Notaire --- notaris --- nutar --- notary --- notar --- бележник --- notaras --- notariusz --- notario --- nótaire --- notár --- notário --- нотар --- javni bilježnik --- közjegyző --- noter --- notář --- notaire --- notārs --- notaari --- notaio --- Notar --- notarie --- συμβολαιογράφος --- нотариус --- нотарска комора --- tabelião --- notariāts --- zvērināts notārs --- нотарска заверка --- Notariāta likums --- Jahrbuch --- metknygė --- bliainiris --- annuario --- årbog --- vjetar --- rocznik --- évkönyv --- επετηρίδα --- yearbook --- gadagrāmata --- letopis --- årsbok --- godišnjak --- годишњак --- anuario --- annwarju --- годишник --- anuar --- ročenka --- vuosikirja --- jaarboek --- aastaraamat --- anuário --- almanacco --- annuaire officiel --- oficialioji metknygė --- úradná ročenka --- officiell årsbok --- Almanach --- almanak --- official yearbook --- almanahh --- алманах --- ametlik aastaraamat --- almanac --- oficiālā gadagrāmata --- oficiální ročenka --- kalendář --- vejviser --- annuario ufficiale --- anuário oficial --- анали --- επίσημη επετηρίδα --- anuario oficial --- almanachas --- хроника --- úřední ročenka --- virallinen vuosikirja --- almanaque --- almanach --- telefonbog --- αλμανάκ --- летопис --- anuar oficial --- statskalender --- almanah --- vjetar zyrtar --- amtliches Jahrbuch --- aikakausjulkaisu --- τηλεφωνικός κατάλογος --- katastar --- Kataster --- ingatlan-nyilvántartás --- matrikel --- катастар --- catasto --- zemljiški kataster --- δημόσιο κτηματολόγιο --- zemes reģistrs --- cadastro --- register pôdy --- kataster --- reġistru tal-artijiet --- cadastru --- žemės kadastras --- fastighetsregister --- clár talún --- kinnistusraamat --- cadastre --- registro de la propiedad --- kiinteistörekisteri --- katastr nemovitostí --- регистър на земята --- regjistri i tokave --- land register --- kataszter --- Katasterbuch --- maakirjarekisteri --- fortegnelse over fast ejendom --- matrice cadastrale --- ingatlan-nyilvántartásba vétel --- катастар на недвижности --- jordebok --- matrikelliste --- register pozemkov --- μητρώο κτηματολογίου --- maakirjavero --- κτηματολόγιο --- zemljišni posjed --- telekkönyvezés --- maaregister --- grondregister --- registro fiscal --- katastr --- регистрација на имот --- катастарски план --- catasto edilizio --- Zemesgrāmatu nodaļa --- kinnistusregister --- cadastral survey of tax --- ruolo catastale --- Grundsteuerrolle --- žemės registras --- të dhënat e kadastrës për qëllime tatimore --- apmokestinamos žemės kadastras --- administration av fastighetsregister --- registo fundiário --- register of land --- telekkönyvi nyilvántartás --- lagfartsregister --- maakataster --- cadastro fiscal --- pozemkové právo --- evidence nemovitostí --- rejstřík nemovitostí --- земјиштен регистар --- registre foncier --- matrikelbog --- zemesgrāmata --- registr nemovitostí --- matriz cadastral --- upisnik nekretnina --- registro fondiario --- katastrální úřad --- cadastral register --- zemljišni katastar --- katastar nekretnina --- mokesčių kadastras --- telekkönyv --- cadastre de l'impôt --- jordregister --- kadasterplan --- katastrálny prehľad daní --- registru cadastral --- Grundbuch --- katasterikirja --- kataster nehnuteľností --- kadastrs --- regjistër kadastre --- upisnik zemljišta --- katastrimõõdistamine --- pozemkové knihy --- катастар на земјиште --- administration cadastrale --- kadastrālais reģistrs --- regjistër i tokave --- ráthaíocht --- garantija --- гаранция --- garanti --- tagatis --- záruka --- garanzia --- biztosíték --- Bürgschaft --- гаранција --- säkerhet --- garantia --- garanzija --- gwarancja --- garanție --- εγγύηση --- takuu --- jamstvo --- garanci --- јемство --- garantía --- poroštvo --- guarantee --- fiducia --- pledge --- zalog --- óvadék --- borgen --- kautionering --- cauzione --- pantti --- Sicherheitsleistung --- fianza --- vinkulácia --- Pfand --- borgtocht --- dorëzani --- avallo --- Sicherheit --- caution --- kaution --- caução --- kaució --- fiança --- pand --- garancia --- saistību nodrošinājums --- caución --- sikkerhedsstillelse --- vakuus --- záruční smlouva --- kaucija --- Garantie --- borgenssumma --- galvojums --- залог --- drošības nauda --- kautionsstillelse --- fideiussione --- retlig sikkerhed --- kezesség --- garantias --- bail --- užstatas --- zálog --- ķīla --- cautionnement --- garantidisposition --- penhor --- aval --- fiduciarisk retshandel --- pant --- garantistillelse --- zástava --- kautsjon --- jistota --- pegno --- ručení --- sikkerhed --- įkeitimas --- kaucia --- rechtszekerheid --- Kaution --- deposito cauzionale --- gage --- gaj --- покритие --- хипотека --- mortgage --- ipoteca --- mutwu ipotekarju --- hipotekë --- kiinnitys --- hipoteka --- υποθήκη --- Hypothek --- ipotecă --- hypotek --- hüpoteek --- ипотека --- panterettighed --- hypothèque --- hipoteca --- jelzálog --- morgáiste --- hypotéka --- hipotēka --- δικαίωμα υποθήκης --- nekilnojamojo turto hipoteka --- Hypothekarrecht --- diritto ipotecario --- заложување недвижен имот --- хипотекарен доверител --- ingatlanjelzálog --- zástavní právo k nemovitosti --- jelzálogjog --- Derecho hipotecario --- yrityskiinnitys --- panträtt i fast egendom --- хипотекарен должник --- yrityskiinnityslaki --- Grundpfandrecht --- panteret --- droit hypothécaire --- hüpoteegiõigus --- интабулациска книга --- hypotheekrecht --- nekustamas lietas ieķīlājums --- Gerichtsvollzieher --- судски извршител --- komornik sądowy --- súdny úradník --- sodni izvršitelj --- судски извршитељ --- δικαστικός επιμελητής --- oficial de diligências --- huissier --- kohtutäitur --- tiesu izpildītājs --- portărel --- ovršitelj --- antstolis --- báille --- përmbarues --- съдебен изпълнител --- agente judicial --- soudní úředník --- foged --- bírósági végrehajtó --- utmätningsman --- haastemies --- bailiff --- ufficiale giudiziario --- tiesu izpildītāju kantoris --- alguacil --- teismo antstolis --- tiesu izpildītāju departaments --- javni ovršitelj --- retsbetjent --- deurwaarder --- seirbheálaí eascaire --- sudski ovršitelj --- végrehajtó --- mittepalgaline sissetulek --- reddito non salariale --- renta no salarial --- income in addition to normal pay --- извънреден доход --- annan inkomst än lön --- venit nesalarial --- nem bér jellegű jövedelem --- introjtu addizzjonali għall-paga normali --- palkkio --- dochód poza pensją --- príjem dodatočný k bežnej mzde --- приход надвор од редовниот --- revenu non salarial --- dodatni zaslužek --- papildomas uždarbis --- anden indtægt end løn --- ienākumi virs parastās samaksas --- prihod izvan plaće --- Nichtlohneinkommen --- доходак уместо редовне плате --- εισόδημα από μη μισθωτές υπηρεσίες --- të ardhura përveç pagesës normale --- rendimento não salarial --- ioncam sa bhreis ar ghnáthphá --- nemzdové příjmy --- honoraires --- хонорар --- ereloon --- honorarios --- Umsatzprovision --- onorario --- percentage of profits --- honorárium --- percento zo zisku --- kasumiprotsent --- honorar --- tantieme --- ποσοστά --- odměna --- procenti no peļņas --- fees --- tantiémy --- honorários --- porcentaje --- tantijemi --- Tantieme --- Gewinnanteil --- arvode --- comision --- tantième --- pelno procentas --- quotas-partes --- έκτακτο επίδομα --- Honorar --- sudjelovanje u dobiti --- percentuale sugli utili --- tarifa --- honoraras --- приход надвор од плата --- përqindje e fitimeve --- honoráře --- tiszteletdíj --- дополнителна заработка --- pridėtinės pajamos prie įprastinio atlygio --- procent din profit --- honorārs --- tantiem --- participación en beneficios --- honoráre --- prosenttiosuus voitosta --- sociedad --- organisatsioon --- társaság --- organizácia --- εταιρεία --- организация --- įmonė --- eagraíocht --- société --- organizații --- selskab --- organizatë --- sammanslutning --- organizācija --- gospodarska družba --- organizzazzjoni --- organizace --- sociedade --- yhtiö --- претпријатие --- organisation --- impresa --- spółka --- Gesellschaft --- привредно друштво --- društvo (trgovačko) --- καταστατικό της εταιρείας --- társaság alapszabálya --- organization --- statuten van de vennootschap --- gazdasági társaság --- personalitatea juridică a societății comerciale --- társasági alapító okirat --- társasági szerződés --- νομικό καθεστώς εταιρείας --- forma jurídica de sociedade --- trgovačko društvo --- társaság alapító okirata --- juridische vorm van de vennootschap --- società --- organizacija --- právní postavení společnosti --- forma jurídica de la sociedad --- bolags juridiska status --- statut juridique de société --- statuto della società --- juridisk selskabsform --- yrityksen oikeudellinen muoto --- juridisch statuut van de vennootschap --- társasági alapszabály --- Rechtsform einer Gesellschaft --- estatuto jurídico de sociedade --- estatuto de la sociedad --- bedrijfsvorm --- association --- organizācijas juridiskais statuss --- įmonių teisinis statusas --- statusi ligjor i një sipërmarrjeje --- právne postavenie podniku --- organizacijų teisinis statusas --- právní statut společnosti --- legal status of an undertaking --- estatuto da sociedade --- Gesellschaftssatzung --- statuto giuridico di società --- forme juridique de société --- företagsform --- правна форма на трговски друштва --- társaság jogi formája --- форма на трговско друштво определена со закон --- νομική μορφή εταιρείας --- forma giuridica di società --- ettevõtte õiguslik seisund --- selskabs status --- estatuto jurídico de la sociedad --- uzņēmuma juridiskais statuss --- selskabs juridiske status --- veľvyslanectvo --- ambasada --- ambaxxata --- embassy --- veleposlaništvo --- ambasadă --- embaixada --- nagykövetség --- Botschaft --- velvyslanectví --- veleposlanstvo --- πρεσβεία --- suurlähetystö --- амбасада --- ambasciata --- saatkond --- vēstniecība --- embajada --- посолство --- ambasáid --- ambassad --- ambasadë --- дипломатско претставништво --- követség --- suursaatkond --- ambasáda --- φόρος μεταβίβασης --- varallisuuden siirtovero --- Erbschaftssteuer --- arvs- och gåvoskatt --- impuesto sobre transmisiones patrimoniales --- порез на пренос капитала --- cáin aistrithe caipitil --- tatim mbi transferimin e kapitalit --- impôt sur la transmission --- kapitaliülekande maks --- porez na prijenos kapitala --- daň z prevodu kapitálu --- podatek od spadków i darowizn --- davek na prenos kapitala --- impozit pe transfer patrimonial --- kapitalo pervedimo mokestis --- daň z převodu vlastnictví --- skat på formueoverførsel --- kapitāla pārveduma nodoklis --- данък върху прехвърляне на капитали --- данок на пренос на капитал --- capital transfer tax --- vagyonszerzési illeték --- imposto sucessório --- taxxa fuq it-trasferiment ta’ kapital --- imposta sui trasferimenti --- pärandimaks --- successierechten --- pozůstalostní daň --- dedičská daň --- impostos sobre heranças --- dědická daň --- death duty --- φόρος κληρονομίας --- ajándékozási illeték --- taksë trashëgimie --- palikimo mokestis --- imposta di successione --- impuesto sobre herencias --- tatim mbi pronën e trashëguar --- paveldėjimo mokestis --- perintövero --- impuesto sobre sucesiones hereditarias --- daň z dedičstva --- данок на наследство и подарок --- inheritance tax --- vagyonátruházási illeték --- impuesto sobre herencias, legados y donaciones --- arveafgifter --- diritti di successione --- mantojuma nodoklis --- impôt sur l'héritage --- porez na nekretnine --- successiebelasting --- Schenkungssteuer --- estate duty --- arvsskatt --- taxă moștenire --- imposta sulle trasmissioni --- paveldėjimo mirties atveju mokestis --- kvarlåtenskapsskatt --- daň z pozostalosti --- impuesto sobre sucesiones --- päranditombumaks --- данок на промет на недвижности --- tatim i trashëgimisë --- imposta sull'asse ereditario --- impuesto de sucesiones y donaciones --- porez na nasljedstvo --- kiinteistövero --- örökösödési illeték --- skat på arv --- direitos de transmissão --- droits de succession --- tassa di successione --- usufrutto --- uzufrukt --- usufruit --- използване на плодове --- επικαρπία --- užitek --- użufrutt --- kasutusvaldus --- nautintaoikeus --- nyttjanderätt --- plodouživanje --- ceart úsáide --- ususfructus --- frugtoppebørselsret --- uzufruct --- użytkowanie --- usufructo --- haszonélvezet --- плодоуживање --- usufruto --- usufruct --- užívacie právo --- Nießbrauch --- lietojums --- uzufruktas --- užívací právo --- požívací právo --- право на плодоуживање --- brugs- og frugtoppebørselsret --- haszonélvezeti jog --- uso --- Nutznießung --- godimento --- право на уживање --- quasi usufrutto --- svetnauda --- Belgium --- Bélgica --- Belgija --- Belgique --- Belgien --- Belgie --- Belgicko --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- 347.961 <493> Notariaat--België --- Notariaat--België --- droits de donation --- impot de donation --- impot de succession --- geometre --- Notarieel recht --- Rechterlijke ambtenaren. Notarissen. Rechters. Parket. Uitvoerders. Advocaten --- Rechtsvordering, rechterlijke organisatie en personeel (algemeenheden) --- Notaries --- Notaires --- Directories. --- Répertoires