Ministerieel besluit tot vaststelling van de modellen van formulier bedoeld in artikel 8, § 1 van het besluit van de Brusselse Hoofdstedelijke Regering van 19 januari 2017 tot vaststelling van de modaliteiten van het gunstregime toepasselijk op de successierechten bij overdracht van familiale ondernemingen en familiale vennootschappen, de 8 janvier 2020
Artikel 1. Het formulier dat bedoeld is om na te gaan of de voorwaarden voor het behoud van de het fiscale gunstregime, dat werd bekomen in het kader van de overdracht van een familiale onderneming, vervuld zijn gebleven tot het einde van de driejarige periode die aanving bij het overlijden van de decujus, zoals bedoeld in artikel 60bis/2, § 1 van het Wetboek der Successierechten, is hernomen in bijlage 1 van dit besluit.
Art. 2. Het formulier dat bedoeld is om na te gaan of de voorwaarden voor het behoud van het fiscale gunstregime, dat werd bekomen in het kader van het overdracht van een familiale vennootschap, vervuld zijn gebleven tot het einde van de driejarige periode die aanving bij het overlijden van de decujus, zoals bedoeld in artikel 60bis/2, § 1 van het Wetboek der Successierechten, is hernomen in bijlage 2 bij dit besluit.
Art. 3. Dit besluit heeft uitwerking met ingang van 1 januari 2020.
BIJLAGEN.
( Beeld niet opgenomen om technische redenen, zie B.St. van 14-01-2020, p. 998 )
Handtekening
Brussel, 8 januari 2020.
De Minister van de Brusselse Hoofdstedelijke Regering, belast met Financiën, Begroting, Openbaar ambt en de Promotie van Meertaligheid,
S. GATZ
Aanhef
De Minister van de Brusselse Hoofdstedelijke Regering, belast met Financiën en Begroting,
Gelet op het Wetboek der Successierechten, artikel 60bis/2, § 1, ingevoegd door de ordonnantie van 12 december 2016 houdende het tweede deel van de fiscale hervorming;
Gelet op het besluit van de Brusselse Hoofdstedelijke Regering van 19 januari 2017 tot vaststelling van de modaliteiten van het gunstregime...
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