{"id":1787,"date":"2025-01-16T04:00:00","date_gmt":"2025-01-16T04:00:00","guid":{"rendered":"im-60685"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"kwijtschelding-schuld-ex-partner-is-belaste-schenking","status":"publish","type":"post","link":"https:\/\/fintis.nl\/en\/kwijtschelding-schuld-ex-partner-is-belaste-schenking\/","title":{"rendered":"Kwijtschelding schuld ex-partner is belaste schenking"},"content":{"rendered":"<p>Rechtbank Zeeland-West-Brabant heeft het beroep beoordeeld van een belanghebbende tegen de aan hem&nbsp;opgelegde aanslag schenkbelasting. De kern van het geschil betrof&nbsp;de kwijtschelding van een schuld door de ex-echtgenote van de belanghebbende, die door de inspecteur als een belastbare schenking wordt beschouwd.<\/p>\n<p>De rechtbank oordeelt dat de kwijtschelding inderdaad als een schenking kwalificeert, omdat de ex-echtgenote de schuld uit vrijgevigheid heeft kwijtgescholden. De rechtbank acht aannemelijk dat de ex-echtgenote bewust de belanghebbende wilde bevoordelen en dat deze wil tot bevoordeling aanwezig was. De argumenten van de belanghebbende dat de kwijtschelding voortkwam uit een morele verplichting om de continu&iuml;teit van de onderneming te waarborgen, worden door de rechtbank verworpen. Er is onvoldoende bewijs geleverd dat er sprake was van een natuurlijke verbintenis die de kwijtschelding zou rechtvaardigen.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Rechtbank Zeeland-West-Brabant | ECLI:NL:RBZWB:2024:8411 | 08-12-2024<\/div>","protected":false},"excerpt":{"rendered":"<p>Rechtbank Zeeland-West-Brabant heeft het beroep beoordeeld van een belanghebbende tegen de aan hem opgelegde aanslag schenkbelasting. De kern van het geschil betrof de kwijtschelding van een schuld door de ex-echtgenote van de belanghebbende, die<\/p>","protected":false},"author":1,"featured_media":1789,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[21],"tags":[],"class_list":["post-1787","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-successiewet"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/posts\/1787","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/comments?post=1787"}],"version-history":[{"count":0,"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/posts\/1787\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/media\/1789"}],"wp:attachment":[{"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/media?parent=1787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/categories?post=1787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/tags?post=1787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}