Henssen | Actueel financieel- en fiscaalnieuws.

A PHP Error was encountered

Severity: 8192

Message: strtolower(): Passing null to parameter #1 ($string) of type string is deprecated

Filename: MX/Loader.php

Line Number: 160

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 160
Function: strtolower

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: strtolower(): Passing null to parameter #1 ($string) of type string is deprecated

Filename: MX/Loader.php

Line Number: 160

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 160
Function: strtolower

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::open($save_path, $name) should either be compatible with SessionHandlerInterface::open(string $path, string $name): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 132

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::close() should either be compatible with SessionHandlerInterface::close(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 290

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::read($session_id) should either be compatible with SessionHandlerInterface::read(string $id): string|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 164

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::write($session_id, $session_data) should either be compatible with SessionHandlerInterface::write(string $id, string $data): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 233

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::destroy($session_id) should either be compatible with SessionHandlerInterface::destroy(string $id): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 313

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::gc($maxlifetime) should either be compatible with SessionHandlerInterface::gc(int $max_lifetime): int|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 354

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 284

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_set_cookie_params(): Session cookie parameters cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 296

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 306

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 316

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 317

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 318

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 319

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 377

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: drivers/Session_files_driver.php

Line Number: 108

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_set_save_handler(): Session save handler cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 110

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_start(): Session cannot be started after headers have already been sent

Filename: Session/Session.php

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Henssen | Actueel financieel- en fiscaalnieuws.

Groenendael 233F IJsselmuiden
tel: 06-28791632
hendrik@henssenadvies.nl
Dagelijks van 08.30 tot 17.00 uur.

Schenkingsvrijstelling eigen woning 2017

Nieuw. Sinds 1 januari 2017 mag door iedereen fiscaal vrij maximaal € 100.000,- worden geschonken ten behoeve van de eigen woning van de begiftigde. Dus niet alleen door ouders aan hun kind, maar ook door grootouders aan hun kleinkind of door oom en tante aan hun neef of nicht. Zelfs door iemand met wie de begiftigde geen familierelatie heeft. Daarbij geldt dat een begiftigde de schenking van meerdere personen mag ontvangen. Een (klein)kind mag dus zowel van de ouders als van de grootouders fiscaal vrij € 100.000,- ontvangen.

Voorwaarden. De fiscaal vrijgestelde schenking is aan strenge voorwaarden gebonden:

De begiftigde (of diens echtgenoot/partner) mag niet jonger zijn dan 18 jaar en niet ouder dan 39 jaar.
De schenkingmoet onherroepelijk zijn.
Het bedrag moet door de schenker worden uitbetaald (geen ‘schenkingop papier’).
Het bedrag moet door de begiftigde worden besteed ten behoeve van de eigen woning.
De begiftigde moet dat met schriftelijke stukken kunnen bewijzen.

Eigen woning

Met een schenking die wordt besteed ‘ten behoeve van de eigen woning’ wordt bedoeld:

de aankoop (of schenking) van een eigen woning;
het bouwen of verbouwen van een eigen woning;
de afkoop van het recht van erfpacht, opstal of beklemming;
het geheel of gedeeltelijk aflossen van een hypothecaire schuld;
de aflossing van een restschuld die is ontstaan bij verkoop van de eigen woning.

Aangifte schenkbelasting. Door de begiftigde moet binnen twee maanden na het einde van het kalenderjaar waarin de schenking is gedaan, een aangifte worden ingediend. Voor een schenkingin 2017 is dat dus voor 1 maart 2018. Bij de aangifte moet er een beroep worden gedaan op de hoge schenkingsvrijstelling voor de eigen woning (art. 33, sub 5, letter c en sub 7 van de Successiewet 1956 ) .

Betaling handig spreiden mag

Hoe werkt dat? De schenking mag door de schenker over drie jaar worden gespreid. Dat is bijvoorbeeld handig als:

de begiftigde voor zijn eigen woning een koop-/aannemingsovereenkomst heeft gesloten die in opeenvolgende termijnen moet worden betaald;
een begiftigde de hypotheekschuld aan de bank in drie opvolgende jaren wil aflossen zodat hij drie keer boetevrij kan aflossen.

Wordt de schenking gespreid betaald, dan moet er in het jaar van de eerste betaling schenkingsaangifte worden gedaan. Daarbij moet er een beroep worden gedaan op de schenkingsvrijstelling met opgave van het bedrag van de eerste betaling. In de twee opvolgende jaren kan het bedrag van de schenking dan tot € 100.000,- worden aangevuld.

Binnen drie jaar. Het bedrag van de schenking moet door de begiftigde worden besteed uiterlijk op de laatste dag van het tweede kalenderjaar volgend op het jaar waarin er een beroep op de schenkingsvrijstelling is gedaan. Een schenking die in 2017 is gedaan, moet uiterlijk op 31 december 2019 aan de eigen woning zijn besteed. Dat geldt ook voor het laatste bedrag als de schenking gespreid is betaald.

De schenking moet binnen drie jaar worden besteed ‘ten behoeve van de eigen woning’. Hieronder valt bijvoorbeeld koop, verbouwing, bouw, afkoop erfpachtrecht, hypotheekschuld en restschuld. Gespreide betaling in drie jaar mag. Dat is handig bij betaling in termijnen aan een aannemer of om boetevrij af te lossen.

Geschreven op: 2017-09-15 10:50:44