VLAAMSE BELASTINGDIENST. Bericht in verband met de automatische indexering inzake erfbelasting Aanslagjaar 2023, de 23 janvier 2023
Artikel M.
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De coëfficiënt, vermeld in artikel 2.7.3.4.2, zesde lid, van de Vlaamse Codex Fiscaliteit van 13 december 2013, bedraagt voor het aanslagjaar 2023 1,2261, zijnde het resultaat van de deling van het gemiddelde van de maandelijkse indexcijfers van het jaar 2022 (123,03 - basis 2013) door het gemiddelde van de indexcijfers van het jaar 2014 (100,34 - basis 2013).
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Het forfaitair bedrag voor de schulden van de erflater die op de dag van het overlijden bestaan, vermeld in artikel 2.7.3.4.2, eerste lid, van de Vlaamse Codex Fiscaliteit van 13 december 2013, bedraagt voor het aanslagjaar 2023 1839,15 euro (zijnde het resultaat van de vermenigvuldiging van 1500 met de coëfficiënt bedoeld in punt A. supra).
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Het forfaitair bedrag voor de schulden van de gemeenschap als de erflater gehuwd was onder een stelsel van gemeenschap, zoals bepaald in artikel 2.7.3.4.2, tweede lid, van de Vlaamse Codex Fiscaliteit van 13 december 2013...
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