{"id":3578,"date":"2024-01-11T04:00:00","date_gmt":"2024-01-11T04:00:00","guid":{"rendered":"im-56283"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"legaat-is-geen-schenking","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/01\/11\/legaat-is-geen-schenking\/","title":{"rendered":"Legaat is geen schenking"},"content":{"rendered":"<p>Een legaat in een testament is geen schenking, maar een verkrijging krachtens erfrecht. Dat is de uitkomst van een procedure voor de Hoge Raad. Het legaat had betrekking op een bedrag van &euro; 50.000, dat door de erflater is toegekend aan iemand die jarenlang onbezoldigd huishoudelijk werk voor hem heeft verricht. Eerder in de procedure stelde het hof vast dat het vorderingsrecht is ontstaan met het overlijden van de erflater. De belanghebbende kon tijdens het leven van de erflater geen aanspraak maken op het legaat. De door de belanghebbende geclaimde vrijstelling van schenkbelasting voor een schenking ter voldoening aan een natuurlijke verbintenis is daarop niet van toepassing. Het legaat is een verkrijging krachtens erfrecht, die als zodanig dient te worden belast met erfbelasting.<\/p>\n<p>De Hoge Raad merkt op dat een verkrijging krachtens erfrecht, die berust op de voldoening aan een natuurlijke verbintenis, geen schenking is. Het is de uitdrukkelijke bedoeling van de wetgever geweest om de vrijstelling van schenkbelasting voor verkrijgingen ter voldoening aan een natuurlijke verbintenis niet te laten gelden voor de erfbelasting.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Hoge Raad | jurisprudentie | ECLINLHR20231789, 22\/04790 | 21-12-2023<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Een legaat in een testament is geen schenking, maar een verkrijging krachtens erfrecht. Dat is de uitkomst van een procedure voor de Hoge Raad. Het legaat had betrekking op een bedrag van &euro; 50.000, dat door de erflater is toegekend aan iemand<\/p>\n","protected":false},"author":1,"featured_media":3579,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[68],"tags":[],"class_list":["post-3578","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-successiewet"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Legaat is geen schenking - Fortius Accountants<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fortiusaccountants.nl\/index.php\/2024\/01\/11\/legaat-is-geen-schenking\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Legaat is geen schenking - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Een legaat in een testament is geen schenking, maar een verkrijging krachtens erfrecht. 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