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                    	Advies toegevoegd op 17 oktober 2022
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   					   					<h3 class="category">SUCCESSIEPLANNING</h3>
   					<h1 class="title">Minder erfbelasting door de verwerping van de nalatenschap gevolgd door een schenking?</h1>
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                        															<div class="articleIntro">Bij nalatenschappen tussen broers en zussen of tussen ‘anderen’ loopt de erfbelasting al snel op tot 55%. Een belastingplichtige overweegt om zo’n erfenis te verwerpen, waardoor ze toekomt aan de ouders, die het tarief in rechte lijn verschuldigd zijn. Nadien schenken de ouders de erfgoederen aan de verwerper, tegen het tarief in rechte lijn. Vlabel meent dat de antimisbruikbepaling toegepast moet worden. Welke betere alternatieven zijn er?</div>
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