{"id":3747,"date":"2024-04-11T04:00:00","date_gmt":"2024-04-11T04:00:00","guid":{"rendered":"im-57330"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"internetconsultatie-aanpassing-kavelruilvrijstelling-overdrachtsbelasting","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/04\/11\/internetconsultatie-aanpassing-kavelruilvrijstelling-overdrachtsbelasting\/","title":{"rendered":"Internetconsultatie aanpassing kavelruilvrijstelling overdrachtsbelasting"},"content":{"rendered":"<p>Er geldt een vrijstelling van overdrachtsbelasting voor de verkrijging van grond in het kader van een kavelruil. De kavelruilvrijstelling is bedoeld om het landelijk gebied beter in te richten. De vrijstelling kan benut worden om de bedrijfsomstandigheden van agrarische ondernemers te verbeteren. Overheden gebruiken de vrijstelling om beleidsdoelen voor natuur, landschap, waterbeheer en recreatie te realiseren. De vrijstelling geldt ook voor gebouwen, die zich op de overgedragen percelen bevinden. Door de ruime bewoordingen van de vrijstelling kunnen ook woningen, bedrijfsgebouwen en andere niet-agrarische gebouwen vrij van overdrachtsbelasting worden verkregen via een kavelruil.<\/p>\n<p>Het kabinet vindt dit onwenselijk en heeft daarom een concept van een wetswijziging ter consultatie gepubliceerd. De wijziging houdt in, dat voor toepassing van de vrijstelling in het kader van een kavelruil verkregen gebouwen gedurende tien jaar bedrijfsmatig ten behoeve van de landbouw moeten worden gebruikt. Als niet aan deze voorwaarde wordt voldaan, vervalt de vrijstelling en is alsnog overdrachtsbelasting verschuldigd. Wanneer gebouwen door overheidsbeleid aan de landbouw worden onttrokken blijft de vrijstelling in stand.<\/p>\n<p>Belangstellenden kunnen tot 30 april reageren op dit voorstel.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Ministerie van Financi\u00ebn | wetswijziging | 08-04-2024<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Er geldt een vrijstelling van overdrachtsbelasting voor de verkrijging van grond in het kader van een kavelruil. De kavelruilvrijstelling is bedoeld om het landelijk gebied beter in te richten. De vrijstelling kan benut worden om de<\/p>\n","protected":false},"author":1,"featured_media":3748,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[],"class_list":["post-3747","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-overdrachtsbelasting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Internetconsultatie aanpassing kavelruilvrijstelling overdrachtsbelasting - 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\/04\/11\/internetconsultatie-aanpassing-kavelruilvrijstelling-overdrachtsbelasting\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Internetconsultatie aanpassing kavelruilvrijstelling overdrachtsbelasting - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Er geldt een vrijstelling van overdrachtsbelasting voor de verkrijging van grond in het kader van een kavelruil. 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