nlfren
PRINT
SITEMAP | DISCLAIMER
About Us   Practice Areas   Lawyers   Co-ordinates   News   Jobs   General conditions  
Inheritance tax exemption for the family home in Brussels
 
On 10 January 2014, the Parliament of the Brussels Capital Region adopted legislation to grant an exemption to the surviving spouse or partner for the family home. 

Flanders introduced a similar exemption in 2007; in the Brussels Capital Region, the exemption will apply when one of the spouses or partners dies after 1 January 2014.

The exemption actually extends to other people living together ; the act uses the term 'cohabitant' who are registered at the same address in the population register. However, parents and children, nieces and nephews and uncles and aunts living together are excluded.

The exemption only applies to the home that was the couple's main residence in the last five year before death.  Nevertheless, the exemption is maintained in case of separation of a married or registered couple, or in case of force majeure, e.g. when the couple is obliged to move their principal residence into a nursing home. In a case of force majeure, the exemption must be claimed in the inheritance tax return and must be evidenced.

Source : Ordinance of 10 January 2014



20-11-17 Conforme factuur is geen voorwaarde voor BTW-aftrek
De fiscus vond ooit dat fouten op de factuur een voldoende reden zijn om de BTW-aftrek te verwerpen.....read more
 
18-11-17 Lager KMO-tarief, maar niet noodzakelijk voor huidige KMO’s
De regering is het eens geworden over alle details van de hervorming van de vennootschapsbelasting....read more
 
17-11-17 Privégebruik van computer of smartphone wordt minder zwaar belast
De fiscus houdt rekening met de realiteit dat elektronica de laatste jaren heel wat goedkoper geworden is. ....read more
 
03-11-17 Ook managementvennootschap mag winst maken
De fiscus staat vaak wantrouwig tegenover de oprichting van een managementvennootschap. In een recent geval dacht de fiscus daar alle reden toe te hebben.....read more
 
website by webalive