Wet tot wijziging van het Wetboek van de inkomstenbelastingen 1992 wat de belastingvrijstelling voor de overdracht van erfpacht betreft, de 22 avril 2019
Artikel 1. Deze wet regelt een aangelegenheid als bedoeld in artikel 74 van de Grondwet.
Art. 2. Artikel 12 van het Wetboek van de inkomstenbelastingen 1992, laatstelijk gewijzigd bij de wet van 8 mei 2014, wordt aangevuld met een paragraaf 4, luidende :
" § 4. In afwijking van artikel 7, § 1, 3°, is de overdracht onder bezwarende titel van een recht van erfpacht of van opstal of van gelijkaardige onroerende rechten op een grond waarop een gebouw is opgericht, op een bebouwd onroerend goed of op een gebouw, vrijgesteld hetzij :
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indien het recht wordt overgedragen ten vroegste vijf jaar na datum van de authentieke akte van vestiging of verkrijging van het recht;
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indien de woning die gedurende een ononderbroken periode van ten minste 12 maanden die de maand van de overdracht voorafgaat, de eigen woning is geweest van de belastingplichtige. Evenwel mag tussen de periode van ten minste 12 maanden en de maand van vervreemding nog een periode van maximaal 6 maanden liggen, gedurende dewelke de woning niet in gebruik mag zijn genomen;
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indien het recht toebehoort :
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aan al dan niet ontvoogde minderjarigen ingeval een gerechtelijke instantie daartoe machtiging heeft gegeven;
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aan personen aan wie een bewindvoerder is toegevoegd overeenkomstig de bepalingen van het vierde deel, boek IV, hoofdstuk X van het Gerechtelijk Wetboek, krachtens een bijzondere machtiging van de vrederechter;
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in geval van onteigeningen of overdrachten in der minne van onroerende goederen ten algemenen nutte, wanneer die overdrachten overeenkomstig artikel 161 van het Wetboek der registratie-, hypotheek- en griffie-rechten...
Pour continuer la lecture
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