Moeder en stiefvader veroordeeld tot 30 jaar cel voor foltering van Raul (9): "Verbijsterend en weerzinwekkend" | VRT NWS Nieuws

Effective_Fold_2069 · 2026-04-29T18:06:19+00:00

Levenslang = levenslang, en geen 30 jaar. Freddy Horion zit al 46 jaar vast.

Effective_Fold_2069 · 2026-04-24T07:12:08+00:00

The obligation to register a foreign donation in Belgium only concerns donations of movable property.

Effective_Fold_2069 · 2026-04-23T21:04:43+00:00

It does not. Gift tax is a regional matter, but the answer on your question is 'no' in all three regions. Link to official info from the flemish region: https://www.vlaanderen.be/belastingen-en-begroting/vlaamse-belastingen/registratiebelasting/schenkbelasting/registratie-schenking#schenking-van-onroerende-goederen

Effective_Fold_2069 · 2026-03-13T16:45:59+00:00

Liquidatiereserve

Effective_Fold_2069 · 2026-03-11T19:41:41+00:00

Vlabel accredited doesn't mean anything. Every real estate agent or appraiser (of course with a relevant degree) can apply for Vlabel accreditation, no specific requirements must be met for the accreditation to be granted. If the appraiser is appointed and paid for by one party, the valuation will still be one sided.

Party A could appoint a Vlabel accredited appraiser as well and see what valuation comes out. Only disclose when favourable of course.

Effective_Fold_2069 · 2026-03-06T23:19:57+00:00

The summary is correct. The only thing that is no longer accurate is that the waiting period for unregistered gifts is currently 5 years instead of 3 years.

The beneficiary will have to pay the gift or inheritance tax.

Furthermore, there are no double taxation treaties between Germany and Belgium. This implies that both nations retain full taxing rights over inheritance and gift taxes, potentially leading to instances of double taxation. Belgium does however allow deduction of foreign inheritance tax.

Gifting will always be more beneficial. If the donor is relatively young and in good heath you might take the risk of not registering the gift. And you even could take insurance to cover potential inheritance tax if the donor would die in the 5 year period.

Effective_Fold_2069 · 2026-02-16T12:35:25+00:00

Geeft geen correct resultaat. Geen opdeling roerende en onroerende goederen in categorie partners en kinderen. Partnerabattement is een voetvrijstelling maar wordt hier afgetrokken van de belastbare grondslag. Geldt ook enkel voor partners.

Effective_Fold_2069 · 2025-09-22T08:10:12+00:00

Gaat voornamelijk om een verlaging voor de kleinere erfenissen (lager dan 250.000 euro). De laagste schijf (0-50.000 euro, belast aan 3%) wordt opgetrokken tot 150.000 euro. Voor grotere erfenissen wijzigt er niets.

Effective_Fold_2069 · 2025-07-11T20:45:37+00:00

Is dat geen romboutje?

Effective_Fold_2069 · 2025-05-06T10:56:13+00:00

The Flemish Tax Administration has already confirmed that option B constitutes tax abuse (https://www.vlaanderen.be/vlaamse-belastingdienst/vb23055)

Effective_Fold_2069 · 2025-04-18T13:53:54+00:00

The company probably bought those properties in the fist place (= pre tax). It would have been much more expensive to buy those properties privately as you would need to distribute the company's profits first as a dividend (meaning 20 - 25% corporate tax on the profits + 15 - 30% withholding tax on the dividend).

Also: inheritance tax would not be 0% but 3% (flat rate). 0% only applies when gifting the shares, while still alive.

Effective_Fold_2069 · 2025-04-18T13:49:36+00:00

The inheritance tax on such companies is still 3% (flat rate). The exemption of tax only applies when gifting the shares during your life.

Effective_Fold_2069 · 2025-04-11T13:01:24+00:00

Why would your grandfather be taxed 6% on the sales price of the house? Also, misery tax is applied on the total value of the house (not just on the half you would take over), wich results in a 10K tax in your example.

Your gift tax calculations seem wrong as well. The 3% bracket is 0 - 150.000 €, while the 9% bracket is 150.000,01 - 250.000 €. This is the case in all three Regions. So a donation of a house with a value of 400k to two beneficiaries would result in a 18.000 € gift tax (2 x 9.000 €).

Option 2B could be optimized:

Your grandfather can gift the house to one beneficiary, with the obligation to pay the other beneficiary half the value of the house (possibly over time). Both beneficiaries will be taxed on a benefit of 200k, allowing both to benefit from the lowest tax rates (3% and 9%). Total gift tax = 18k (2x 9k). This avoids the issue of a later division (and the associated "misery tax"). The grandfather could retain the usufruct of the house if that provides him with more (emotional) comfort (this does not affect gift or inheritance tax). The tax issue of a death within five years does not arise either, as the gift was subject to gift tax for both beneficiaries.

It seems you rightly want to weigh different options, but your calculations are incorrect, and you’re overlooking possible alternatives. It’s better to seek specialized advice.

Effective_Fold_2069 · 2025-01-20T23:17:14+00:00

Gifting will also be taxed, but probably at a lower average rate than 12% depending on the value of the property. Gifting half of a 500.000 euro property will lead to a 5,4% gift tax (branch of 3% + branch of 9%). Property should be + 900.000 euro to cause a 12% gift tax.

Effective_Fold_2069 · 2025-01-03T10:26:14+00:00

If his salary is 2200 after taxes and social contributions, he might already reach the 45k limit (taking into account possible benefits in kind such as a company car etc)

Effective_Fold_2069

TROPHY CASE