SlideShare una empresa de Scribd logo

Erven en schenken Notaris De Kroon Zwolle

•Descargar como PPT, PDF•
•
J
jelgerdekroon

Lezing over Erven en Schenken en besparing van belasting bij overlijden door Notaris De Kroon te Zwolle

Economía y finanzasViajesEmpresariales
1 de 15
Erven en schenken in 2010 Mr. Jelger de Kroon Duret De Kroon Notarissen
Erven en schenken 2010 ,[object Object],[object Object],[object Object],[object Object]
Wie erft op grond van de wet? ,[object Object],[object Object],[object Object],[object Object],[object Object]
Wettelijke verdeling ,[object Object],[object Object],[object Object],[object Object]
Testament (afwijken van wettelijk erfrecht) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Wijzigingen successierecht 2010 ,[object Object],[object Object]
Nieuwe tarieven en vrijstellingen Tariefgroep 1: echtgenoot, partners en kinderen Tariefgroep 1a: kleinkinderen Tariefgroep 2: alle andere verkrijgers 40% 36% 20% € 118.000 – hoger 30% 18% 10% € 0 – € 118.000 Tariefgroep 2 Tariefgroep 1a Tariefgroep 1 Deel van de belaste verkrijging
Nieuwe vrijstellingen erfbelasting ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Schenken ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Vrijstellingen 2010 gebruiken ,[object Object],[object Object],[object Object],[object Object],[object Object]
Schenken met voorwaarden ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Schenken met dichte portemonnee ,[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]
Conclusie: Bespaar successierecht door tijdens leven te schenken ! ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Vragen? U kunt altijd contact met ons opnemen Duret De Kroon Notarissen Eekwal 14-16, Zwolle 038-4215876 [email_address] www.duretdekroon.nl

Recomendados

Virtual Attendee Guide Wide
Virtual Attendee Guide WideVirtual Attendee Guide Wide
Virtual Attendee Guide Widemrittmayer
 
Wm Platform Requirements Template Concept V1
Wm Platform Requirements Template Concept V1Wm Platform Requirements Template Concept V1
Wm Platform Requirements Template Concept V1mrittmayer
 
Caro console 2014_report_25814
Caro console 2014_report_25814Caro console 2014_report_25814
Caro console 2014_report_25814Mridul Hakeem
 
New Accounting Standards Mcr Cpa 2009
New Accounting Standards Mcr Cpa 2009New Accounting Standards Mcr Cpa 2009
New Accounting Standards Mcr Cpa 2009mrittmayer
 
Investment Analysis 101 July 2011
Investment Analysis 101 July 2011Investment Analysis 101 July 2011
Investment Analysis 101 July 2011mrittmayer
 
Transformation 2010 Barriers
Transformation 2010 BarriersTransformation 2010 Barriers
Transformation 2010 Barriersmrittmayer
 
Clusters 101 - the road ahead
Clusters 101 - the road aheadClusters 101 - the road ahead
Clusters 101 - the road aheadHaasis
 
Seeds of Africa Knowledge Center Mutare Zimbabwe
Seeds of Africa Knowledge Center Mutare ZimbabweSeeds of Africa Knowledge Center Mutare Zimbabwe
Seeds of Africa Knowledge Center Mutare Zimbabweseedsofafrica
 

Recomendados

Virtual Attendee Guide Wide
Virtual Attendee Guide WideVirtual Attendee Guide Wide
Virtual Attendee Guide Widemrittmayer
 
Wm Platform Requirements Template Concept V1
Wm Platform Requirements Template Concept V1Wm Platform Requirements Template Concept V1
Wm Platform Requirements Template Concept V1mrittmayer
 
Caro console 2014_report_25814
Caro console 2014_report_25814Caro console 2014_report_25814
Caro console 2014_report_25814Mridul Hakeem
 
New Accounting Standards Mcr Cpa 2009
New Accounting Standards Mcr Cpa 2009New Accounting Standards Mcr Cpa 2009
New Accounting Standards Mcr Cpa 2009mrittmayer
 
Investment Analysis 101 July 2011
Investment Analysis 101 July 2011Investment Analysis 101 July 2011
Investment Analysis 101 July 2011mrittmayer
 
Transformation 2010 Barriers
Transformation 2010 BarriersTransformation 2010 Barriers
Transformation 2010 Barriersmrittmayer
 
Clusters 101 - the road ahead
Clusters 101 - the road aheadClusters 101 - the road ahead
Clusters 101 - the road aheadHaasis
 
Seeds of Africa Knowledge Center Mutare Zimbabwe
Seeds of Africa Knowledge Center Mutare ZimbabweSeeds of Africa Knowledge Center Mutare Zimbabwe
Seeds of Africa Knowledge Center Mutare Zimbabweseedsofafrica
 
Learning Clusters in Challenging Environments
Learning Clusters in Challenging EnvironmentsLearning Clusters in Challenging Environments
Learning Clusters in Challenging EnvironmentsHaasis
 
Flex Bv
Flex BvFlex Bv
Flex Bvjelgerdekroon
 
Investment Analysis 107 August 2011
Investment Analysis 107 August 2011Investment Analysis 107 August 2011
Investment Analysis 107 August 2011mrittmayer
 
Green erath global wrming
Green erath global wrmingGreen erath global wrming
Green erath global wrmingIqbal Zafar
 
Cluster Diversity
Cluster DiversityCluster Diversity
Cluster DiversityHaasis
 
Asset Manager 101 Aug 2011
Asset Manager 101 Aug 2011Asset Manager 101 Aug 2011
Asset Manager 101 Aug 2011mrittmayer
 
MCR X Force 2011 Trend And Risk Report
MCR X Force 2011 Trend And Risk ReportMCR X Force 2011 Trend And Risk Report
MCR X Force 2011 Trend And Risk Reportmrittmayer
 
Cluster Management in the Cloud
Cluster Management in the CloudCluster Management in the Cloud
Cluster Management in the CloudHaasis
 
Solvency And Asset Recommendations 2011
Solvency And Asset Recommendations 2011Solvency And Asset Recommendations 2011
Solvency And Asset Recommendations 2011mrittmayer
 

Más contenido relacionado

Destacado

Learning Clusters in Challenging Environments
Learning Clusters in Challenging EnvironmentsLearning Clusters in Challenging Environments
Learning Clusters in Challenging EnvironmentsHaasis
 
Investment Analysis 107 August 2011
Investment Analysis 107 August 2011Investment Analysis 107 August 2011
Investment Analysis 107 August 2011mrittmayer
 
Green erath global wrming
Green erath global wrmingGreen erath global wrming
Green erath global wrmingIqbal Zafar
 
Cluster Diversity
Cluster DiversityCluster Diversity
Cluster DiversityHaasis
 
Asset Manager 101 Aug 2011
Asset Manager 101 Aug 2011Asset Manager 101 Aug 2011
Asset Manager 101 Aug 2011mrittmayer
 
MCR X Force 2011 Trend And Risk Report
MCR X Force 2011 Trend And Risk ReportMCR X Force 2011 Trend And Risk Report
MCR X Force 2011 Trend And Risk Reportmrittmayer
 
Cluster Management in the Cloud
Cluster Management in the CloudCluster Management in the Cloud
Cluster Management in the CloudHaasis
 
Solvency And Asset Recommendations 2011
Solvency And Asset Recommendations 2011Solvency And Asset Recommendations 2011
Solvency And Asset Recommendations 2011mrittmayer
 

Destacado (9)

Learning Clusters in Challenging Environments
Learning Clusters in Challenging EnvironmentsLearning Clusters in Challenging Environments
Learning Clusters in Challenging Environments
 
Flex Bv
Flex BvFlex Bv
Flex Bv
 
Investment Analysis 107 August 2011
Investment Analysis 107 August 2011Investment Analysis 107 August 2011
Investment Analysis 107 August 2011
 
Green erath global wrming
Green erath global wrmingGreen erath global wrming
Green erath global wrming
 
Cluster Diversity
Cluster DiversityCluster Diversity
Cluster Diversity
 
Asset Manager 101 Aug 2011
Asset Manager 101 Aug 2011Asset Manager 101 Aug 2011
Asset Manager 101 Aug 2011
 
MCR X Force 2011 Trend And Risk Report
MCR X Force 2011 Trend And Risk ReportMCR X Force 2011 Trend And Risk Report
MCR X Force 2011 Trend And Risk Report
 
Cluster Management in the Cloud
Cluster Management in the CloudCluster Management in the Cloud
Cluster Management in the Cloud
 
Solvency And Asset Recommendations 2011
Solvency And Asset Recommendations 2011Solvency And Asset Recommendations 2011
Solvency And Asset Recommendations 2011
 

Erven en schenken Notaris De Kroon Zwolle

  • 1. Erven en schenken in 2010 Mr. Jelger de Kroon Duret De Kroon Notarissen
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7. Nieuwe tarieven en vrijstellingen Tariefgroep 1: echtgenoot, partners en kinderen Tariefgroep 1a: kleinkinderen Tariefgroep 2: alle andere verkrijgers 40% 36% 20% € 118.000 – hoger 30% 18% 10% € 0 – € 118.000 Tariefgroep 2 Tariefgroep 1a Tariefgroep 1 Deel van de belaste verkrijging
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15. Vragen? U kunt altijd contact met ons opnemen Duret De Kroon Notarissen Eekwal 14-16, Zwolle 038-4215876 [email_address] www.duretdekroon.nl