16 MEI 2002. - Ordonnantie betreffende het tarief, de vrijstellingen en de verminderingen van successierechten die van toepassing zijn op de wettelijk samenwonenden (1)
De Brusselse Hoofdstedelijke Raad heeft aangenomen en Wij, Regering, bekrachtigen hetgeen volgt :
Artikel 1. Deze ordonnantie regelt een aangelegenheid bedoeld in artikel 39 van de Grondwet.
Art. 2. In boek I van het Wetboek der successierechten wordt een hoofdstuk VIIbis ingevoegd met als titel « Tarief, vrijstellingen en verminderingen van het successierecht van toepassing op wettelijk samenwonenden », dat de volgende artikelen omvat :
« Artikel 60ter . In de zin van dit hoofdstuk wordt verstaan onder « wettelijk samenwonenden » de koppels met of zonder kinderen die een verklaring van wettelijke samenwoning hebben afgelegd overeenkomstig de artikelen 1475 en 1476 van het Burgelijk Wetboek.
Artikel 60quater . Voor de toepassing van de hoofdstukken VI en VII, worden de wettelijk samenwonenden gelijkgesteld met de echtgenoten.
Voor de toepassing van artikel 50, leze men evenwel « de wettelijk samenwonenden een verklaring van beëindiging van wettelijke samenwoning hebben afgelegd overeenkomstig artikel 1476, § 2 van het Burgelijk Wetboek of, tenzij in geval van overmacht, geen gemeenschappelijke verblijfplaats meer hebben » in plaats van « de echtgenoten uit de echt of van tafel en bed gescheiden zijn ».
Art. 3. Deze ordonnantie treedt in werking op 1 januari 2003.
Kondigen deze ordonnantie af, bevelen dat ze in het Belgisch Staatsblad zal worden bekendgemaakt.
Brussel, 16 mei 2002.
De Minister-Voorzitter van de Brusselse Hoofdstedelijke Regering, belast met Plaatselijke Besturen, Ruimtelijke Ordening, Monumenten en Landschappen, Stadsvernieuwing...
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