Successie en vermogensplanning
Contents
1 Samenlevingsvormen (HB pg 38-54) ........................................................................................... 5
1.1 Feitelijk samenwonen .......................................................................................................... 5
1.2 Wettelijk samenwonen ........................................................................................................ 6
1.3 Huwen ................................................................................................................................ 8
1.4 Huwelijksvermogensstelsels.............................................................................................. 10
1.4.1 Wettelijk stelsel .......................................................................................................... 10
1.4.2 Scheiding van goederen .............................................................................................. 12
1.4.3 Algehele gemeenschap ............................................................................................... 12
2 Onroerend goed en registratie (HB pg 190-197).......................................................................... 13
2.1 Zakelijke rechten ............................................................................................................... 13
2.1.1 Volle eigendom ........................................................................................................... 13
2.1.2 Mede-eigendom.......................................................................................................... 14
2.1.3 Erfdienstbaarheden .................................................................................................... 14
2.1.4 Recht van vruchtgebruik .............................................................................................. 15
2.1.5 Recht van bewoning .................................................................................................... 15
2.1.6 Erfpacht ..................................................................................................................... 16
2.1.7 Opstalrecht ................................................................................................................ 17
2.2 Registratierechten ............................................................................................................. 20
2.2.1 Verkooprecht .............................................................................................................. 20
2.2.2 Verdeelrecht ............................................................................................................... 26
2.2.3 Recht op hypotheekvestiging ....................................................................................... 28
2.3 Beding van aanwas ............................................................................................................ 28
3 Erfrecht ................................................................................................................................... 31
3.1 Wettelijk erfrecht: orde, graad plaatsvervulling (HB pg 23-38) .............................................. 31
3.1.1 Orde ........................................................................................................................... 31
3.1.2 Graad ......................................................................................................................... 34
3.1.3 Plaatsvervulling........................................................................................................... 35
3.1.4 Kloving........................................................................................................................ 36
1
, 3.2 Wettelijk erfrecht: LLE, LLWSP, LLFSP (HB pg 54-64) ........................................................... 39
3.2.1 Wettelijk erfrecht langstlevende FS partner .................................................................. 39
3.2.2 Wettelijk erfrecht langstlevende WS partner ................................................................. 39
3.2.3 Wettelijk erfrecht langstlevende echtgenoot ................................................................ 40
4 Erven ................................................................................................................................... 45
4.1 Erfbelasting (HB pg 74-105) ................................................................................................ 45
4.1.1 Erfbelasting erfgenamen in lijn + echtgenoten + partners .............................................. 45
4.1.2 Erfbelasting (half) broers en zussen ............................................................................. 47
4.1.3 Erfbelasting anderen ................................................................................................... 48
4.2 Omzetting vruchtgebruik (HB pg 65-70) .............................................................................. 52
4.2.1 Berekening erfbelasting ............................................................................................... 52
4.2.2 Verdeling nalatenschap ............................................................................................... 53
5 Schenking (HB pg 153-190)....................................................................................................... 55
5.1 Handgift ............................................................................................................................ 56
5.2 Onrechtstreekse schenking (bankgift) ................................................................................ 57
5.3 Successieverzekeringen .................................................................................................... 58
5.4 Modaliteiten van schenking ............................................................................................... 58
5.4.1 Conventioneel beding van terugkeer ............................................................................ 58
5.4.2 Voorbehoud van VG .................................................................................................... 60
5.4.3 Schenking onder last van (lijf)rente .............................................................................. 62
5.4.4 Beperking beschikkingsrecht ...................................................................................... 63
5.4.5 Restschenking ............................................................................................................ 63
6 Schenkbelasting (HB pg 159-175, 190-193) ............................................................................... 67
6.1 Familiale onderneming/ vennootschap ........................................................................... 70
6.2 Doorgeefschenking ........................................................................................................... 71
6.2.1 Tussentijds schenken .................................................................................................. 72
6.2.2 Gesplitste aankoop voorafgegaan door schenking ........................................................ 72
6.2.3 Schenking na inbreng in huwelijksgemeenschap .......................................................... 73
6.2.4 Schenking via dubbele akte ......................................................................................... 73
7 Wettelijk erfrecht: inbreng reserve (HB pg 70-73) ....................................................................... 75
7.1 Rekenboedel ..................................................................................................................... 75
7.2 Reserve voor afstammelingen ............................................................................................ 76
2
, 7.3 Reserve voor LLE ............................................................................................................... 77
7.4 Inkorting............................................................................................................................ 78
7.5 Erfrechtelijke massa .......................................................................................................... 79
7.5.1 Inbreng (in erfrechtelijke massa) .................................................................................. 80
7.5.2 Schenking binnen of buiten erfdeel .............................................................................. 83
8 Huwelijkscontract en samenlevingscontract (HB pg 110-130) .................................................... 85
8.1 Wettelijk stelsel ................................................................................................................. 85
8.1.1 Inbreng in GV .............................................................................................................. 85
8.1.2 Keuzebeding ............................................................................................................... 86
8.1.3 Erfrechtelijke uitsluiting (valkeniersclausule) ............................................................... 87
8.2 Scheiding van goederen ..................................................................................................... 88
8.2.1 Interne verrekening van aanwinsten ............................................................................. 88
8.2.2 Toevoeging intern gemeenschappelijk vermogen .......................................................... 89
8.2.3 Keuzebeding ............................................................................................................... 89
8.2.4 Valkeniersclausule ...................................................................................................... 90
8.2.5 Rechterlijke billijkheidscorrectie .................................................................................. 90
8.3 Algehele gemeenschap ..................................................................................................... 90
8.3.1 Keuzebeding ............................................................................................................... 90
8.3.2 Valkeniersclausule ...................................................................................................... 91
8.4 Samenlevingscontract ....................................................................................................... 91
9 Testament (HB pg 17, 130-153, 225-229) ................................................................................... 93
9.1 Eigenhandig testament ...................................................................................................... 93
9.2 Notarieel testament .......................................................................................................... 94
9.3 Internationaal testament ................................................................................................... 94
9.4 Legaat ............................................................................................................................... 95
9.4.1 Algemeen legaat ......................................................................................................... 95
9.4.2 Legaat onder algemene titel ........................................................................................ 96
9.4.3 Bijzonder legaat .......................................................................................................... 96
9.4.4 Uitvoerder uiterste wilsbeschikking ............................................................................. 97
9.5 Erfovereenkomst ............................................................................................................... 98
10 Levensverzekering – zorgvolmacht .......................................................................................... 99
10.1 Levensverzekering (HB pg 214-225) .................................................................................. 99
3
, 10.2 Maatschap (HB pg 198-210) ........................................................................................... 100
10.3 Private stichting (HB pg 210-214) .................................................................................... 101
10.4 Bewind/ zorgvolmacht (HB pg 229-232) .......................................................................... 102
10.4.1 Bewind ................................................................................................................... 102
10.4.2 Zorgvolmacht .......................................................................................................... 103
4
Contents
1 Samenlevingsvormen (HB pg 38-54) ........................................................................................... 5
1.1 Feitelijk samenwonen .......................................................................................................... 5
1.2 Wettelijk samenwonen ........................................................................................................ 6
1.3 Huwen ................................................................................................................................ 8
1.4 Huwelijksvermogensstelsels.............................................................................................. 10
1.4.1 Wettelijk stelsel .......................................................................................................... 10
1.4.2 Scheiding van goederen .............................................................................................. 12
1.4.3 Algehele gemeenschap ............................................................................................... 12
2 Onroerend goed en registratie (HB pg 190-197).......................................................................... 13
2.1 Zakelijke rechten ............................................................................................................... 13
2.1.1 Volle eigendom ........................................................................................................... 13
2.1.2 Mede-eigendom.......................................................................................................... 14
2.1.3 Erfdienstbaarheden .................................................................................................... 14
2.1.4 Recht van vruchtgebruik .............................................................................................. 15
2.1.5 Recht van bewoning .................................................................................................... 15
2.1.6 Erfpacht ..................................................................................................................... 16
2.1.7 Opstalrecht ................................................................................................................ 17
2.2 Registratierechten ............................................................................................................. 20
2.2.1 Verkooprecht .............................................................................................................. 20
2.2.2 Verdeelrecht ............................................................................................................... 26
2.2.3 Recht op hypotheekvestiging ....................................................................................... 28
2.3 Beding van aanwas ............................................................................................................ 28
3 Erfrecht ................................................................................................................................... 31
3.1 Wettelijk erfrecht: orde, graad plaatsvervulling (HB pg 23-38) .............................................. 31
3.1.1 Orde ........................................................................................................................... 31
3.1.2 Graad ......................................................................................................................... 34
3.1.3 Plaatsvervulling........................................................................................................... 35
3.1.4 Kloving........................................................................................................................ 36
1
, 3.2 Wettelijk erfrecht: LLE, LLWSP, LLFSP (HB pg 54-64) ........................................................... 39
3.2.1 Wettelijk erfrecht langstlevende FS partner .................................................................. 39
3.2.2 Wettelijk erfrecht langstlevende WS partner ................................................................. 39
3.2.3 Wettelijk erfrecht langstlevende echtgenoot ................................................................ 40
4 Erven ................................................................................................................................... 45
4.1 Erfbelasting (HB pg 74-105) ................................................................................................ 45
4.1.1 Erfbelasting erfgenamen in lijn + echtgenoten + partners .............................................. 45
4.1.2 Erfbelasting (half) broers en zussen ............................................................................. 47
4.1.3 Erfbelasting anderen ................................................................................................... 48
4.2 Omzetting vruchtgebruik (HB pg 65-70) .............................................................................. 52
4.2.1 Berekening erfbelasting ............................................................................................... 52
4.2.2 Verdeling nalatenschap ............................................................................................... 53
5 Schenking (HB pg 153-190)....................................................................................................... 55
5.1 Handgift ............................................................................................................................ 56
5.2 Onrechtstreekse schenking (bankgift) ................................................................................ 57
5.3 Successieverzekeringen .................................................................................................... 58
5.4 Modaliteiten van schenking ............................................................................................... 58
5.4.1 Conventioneel beding van terugkeer ............................................................................ 58
5.4.2 Voorbehoud van VG .................................................................................................... 60
5.4.3 Schenking onder last van (lijf)rente .............................................................................. 62
5.4.4 Beperking beschikkingsrecht ...................................................................................... 63
5.4.5 Restschenking ............................................................................................................ 63
6 Schenkbelasting (HB pg 159-175, 190-193) ............................................................................... 67
6.1 Familiale onderneming/ vennootschap ........................................................................... 70
6.2 Doorgeefschenking ........................................................................................................... 71
6.2.1 Tussentijds schenken .................................................................................................. 72
6.2.2 Gesplitste aankoop voorafgegaan door schenking ........................................................ 72
6.2.3 Schenking na inbreng in huwelijksgemeenschap .......................................................... 73
6.2.4 Schenking via dubbele akte ......................................................................................... 73
7 Wettelijk erfrecht: inbreng reserve (HB pg 70-73) ....................................................................... 75
7.1 Rekenboedel ..................................................................................................................... 75
7.2 Reserve voor afstammelingen ............................................................................................ 76
2
, 7.3 Reserve voor LLE ............................................................................................................... 77
7.4 Inkorting............................................................................................................................ 78
7.5 Erfrechtelijke massa .......................................................................................................... 79
7.5.1 Inbreng (in erfrechtelijke massa) .................................................................................. 80
7.5.2 Schenking binnen of buiten erfdeel .............................................................................. 83
8 Huwelijkscontract en samenlevingscontract (HB pg 110-130) .................................................... 85
8.1 Wettelijk stelsel ................................................................................................................. 85
8.1.1 Inbreng in GV .............................................................................................................. 85
8.1.2 Keuzebeding ............................................................................................................... 86
8.1.3 Erfrechtelijke uitsluiting (valkeniersclausule) ............................................................... 87
8.2 Scheiding van goederen ..................................................................................................... 88
8.2.1 Interne verrekening van aanwinsten ............................................................................. 88
8.2.2 Toevoeging intern gemeenschappelijk vermogen .......................................................... 89
8.2.3 Keuzebeding ............................................................................................................... 89
8.2.4 Valkeniersclausule ...................................................................................................... 90
8.2.5 Rechterlijke billijkheidscorrectie .................................................................................. 90
8.3 Algehele gemeenschap ..................................................................................................... 90
8.3.1 Keuzebeding ............................................................................................................... 90
8.3.2 Valkeniersclausule ...................................................................................................... 91
8.4 Samenlevingscontract ....................................................................................................... 91
9 Testament (HB pg 17, 130-153, 225-229) ................................................................................... 93
9.1 Eigenhandig testament ...................................................................................................... 93
9.2 Notarieel testament .......................................................................................................... 94
9.3 Internationaal testament ................................................................................................... 94
9.4 Legaat ............................................................................................................................... 95
9.4.1 Algemeen legaat ......................................................................................................... 95
9.4.2 Legaat onder algemene titel ........................................................................................ 96
9.4.3 Bijzonder legaat .......................................................................................................... 96
9.4.4 Uitvoerder uiterste wilsbeschikking ............................................................................. 97
9.5 Erfovereenkomst ............................................................................................................... 98
10 Levensverzekering – zorgvolmacht .......................................................................................... 99
10.1 Levensverzekering (HB pg 214-225) .................................................................................. 99
3
, 10.2 Maatschap (HB pg 198-210) ........................................................................................... 100
10.3 Private stichting (HB pg 210-214) .................................................................................... 101
10.4 Bewind/ zorgvolmacht (HB pg 229-232) .......................................................................... 102
10.4.1 Bewind ................................................................................................................... 102
10.4.2 Zorgvolmacht .......................................................................................................... 103
4
