{"id":2561,"date":"2019-07-23T10:56:04","date_gmt":"2019-07-23T10:56:04","guid":{"rendered":"https:\/\/spartax-nieuws.be\/?p=2561"},"modified":"2019-07-23T10:56:04","modified_gmt":"2019-07-23T10:56:04","slug":"splitsing-vastgoedvennootschap-met-disproportionele-verdeling-van-aandelen-als-familiale-regeling","status":"publish","type":"post","link":"https:\/\/spartax-nieuws.be\/?p=2561","title":{"rendered":"Splitsing vastgoedvennootschap met disproportionele verdeling van aandelen als familiale regeling"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Klassiek verhaal van familiale vastgoedvennootschap in handen van twee zussen die de vennootschap wensen te splitsen om elk hun eigen weg te gaan (<a href=\"https:\/\/gcloudbelgium.sharepoint.com\/sites\/minfin-fisconet_public\/fiscal-discipline\/registration-taxes-mortgage-dues-and-court-fees\/rulings\/91b11e54-e0a2-47e9-8776-c617b71274bb\">Voorafgaande beslissing nr. 2019.0057 d.d. 26.02.2019<\/a>). Markante punten zijn de volgende:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>disproportionele of asymmetrische verdeling van aandelen;<\/li><li>het is geen beletsel dat \u00e9\u00e9n van beide zussen \u00e9\u00e9n van de onroerende goederen van de vennootschap reeds betrekt;<\/li><li>schulden volgen de onroerende goederen waarop ze betrekking hebben;<\/li><li>geen overdracht van aandelen muv familiale planning<\/li><li>vast recht registratierechten door overdracht algemeenheid<\/li><li>geen uitspraak over Vlaamse verkooprechten<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Klassiek verhaal van familiale vastgoedvennootschap in handen van twee zussen die de vennootschap wensen te splitsen om elk hun eigen weg te gaan (Voorafgaande beslissing nr. 2019.0057 d.d. 26.02.2019). Markante punten zijn de volgende: disproportionele of asymmetrische verdeling van aandelen; het is geen beletsel dat \u00e9\u00e9n van beide zussen \u00e9\u00e9n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55,57,24,81],"tags":[120,125,143,208,365,366,377,395,408,417,456,468,479,482],"class_list":["post-2561","post","type-post","status-publish","format-standard","hentry","category-afsplitsing-onroerend-goed","category-algemeen","category-overdracht-algemeenheid","category-vrijstelling-registratierechten","tag-afsplitsing-onroerend-goed","tag-algemeenheid","tag-asymmetrische-verdeling","tag-disproportionele-verdeling","tag-overdracht","tag-overdracht-aandelen","tag-privaat-gebruik","tag-registratierechten","tag-schuld","tag-splitsing","tag-vcf","tag-verdeling","tag-verkoop-aandelen","tag-verkooprechten"],"_links":{"self":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/2561","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2561"}],"version-history":[{"count":0,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/2561\/revisions"}],"wp:attachment":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}