{"id":4330,"date":"2025-01-09T04:00:00","date_gmt":"2025-01-09T04:00:00","guid":{"rendered":"im-60544"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"te-late-aangifte-erfbelasting-leidt-tot-belastingrente","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2025\/01\/09\/te-late-aangifte-erfbelasting-leidt-tot-belastingrente\/","title":{"rendered":"Te late aangifte erfbelasting leidt tot belastingrente"},"content":{"rendered":"<p>De rechtbank Zeeland-West-Brabant is van oordeel dat&nbsp;de inspecteur terecht belastingrente in rekening heeft gebracht bij een aanslag erfbelasting. Door meerdere sterfgevallen in de familie en een vergissing van de notaris is de aangifte erfbelasting enkele dagen te laat ingediend.&nbsp;De rechtbank oordeelt&nbsp;dat de wet geen ruimte biedt voor verschoonbaarheid van&nbsp;termijnoverschrijding bij het indienen van een aangifte erfbelasting. De wetgever heeft duidelijk bepaald dat de aangifte binnen acht maanden na het overlijden moet zijn ontvangen door de Belastingdienst om berekening van belastingrente te voorkomen.<\/p>\n<p>De belanghebbende voerde nog aan dat de periode, waarover&nbsp;belastingrente is berekend, onredelijk lang was. De rechtbank wees dit argument af. De wetgever heeft expliciet bepaald dat de renteperiode aansluit bij de termijn van het invorderbaar worden van de aanslag.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Rechtbank Zeeland-West-Brabant | ECLI:NL:RBZWB:2024:8401 | 08-12-2024<\/div>\n","protected":false},"excerpt":{"rendered":"<p>De rechtbank Zeeland-West-Brabant is van oordeel dat de inspecteur terecht belastingrente in rekening heeft gebracht bij een aanslag erfbelasting. Door meerdere sterfgevallen in de familie en een vergissing van de notaris is de aangifte erfbelasting<\/p>\n","protected":false},"author":1,"featured_media":4331,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[68],"tags":[],"class_list":["post-4330","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>Te late aangifte erfbelasting leidt tot belastingrente - 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\/2025\/01\/09\/te-late-aangifte-erfbelasting-leidt-tot-belastingrente\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Te late aangifte erfbelasting leidt tot belastingrente - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"De rechtbank Zeeland-West-Brabant is van oordeel dat de inspecteur terecht belastingrente in rekening heeft gebracht bij een aanslag erfbelasting. 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