{"id":14625,"date":"2025-01-16T04:00:00","date_gmt":"2025-01-16T04:00:00","guid":{"rendered":"https:\/\/practical.nl\/kwijtschelding-schuld-ex-partner-is-belaste-schenking\/"},"modified":"2025-01-16T04:00:00","modified_gmt":"2025-01-16T04:00:00","slug":"kwijtschelding-schuld-ex-partner-is-belaste-schenking","status":"publish","type":"post","link":"https:\/\/practical.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\u00efteit 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>\n","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>\n","protected":false},"author":1,"featured_media":14620,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[54],"tags":[],"class_list":["post-14625","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-successiewet"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kwijtschelding schuld ex-partner is belaste schenking - Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/practical.nl\/en\/kwijtschelding-schuld-ex-partner-is-belaste-schenking\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kwijtschelding schuld ex-partner is belaste schenking - Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies\" \/>\n<meta property=\"og:description\" content=\"Rechtbank Zeeland-West-Brabant heeft het beroep beoordeeld van een belanghebbende tegen de aan hem opgelegde aanslag schenkbelasting. 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