{"id":212,"date":"2015-03-02T15:28:03","date_gmt":"2015-03-02T15:28:03","guid":{"rendered":"https:\/\/www.hesseling-accountancy.nl\/?page_id=212"},"modified":"2015-03-20T10:53:43","modified_gmt":"2015-03-20T10:53:43","slug":"nieuws","status":"publish","type":"page","link":"https:\/\/www.hesseling-accountancy.nl\/nieuws\/","title":{"rendered":"Nieuws"},"content":{"rendered":"<div style=\"font-size: 12pt; font-family: 'Times New Roman', serif; margin: 0cm 0cm 0pt;\"><span style=\"font-size: 10pt; font-family: Calibri, sans-serif; color: #1f497d;\"><div><h3 class='im_title'><span class='im_date'>16-01-2025<\/span><br\/>Kwijtschelding schuld ex-partner is belaste schenking<\/h3><p class='im_article'><a href=''><p style='width:600px; height:200px;overflow:hidden; display:block; position:relative;'><img style='width:100% !important; max-width:100% !important; position:absolute; top:0; bottom:0; margin:auto;' src='https:\/\/cdn.informanagement.com\/imglib\/96832d56-78e6-4472-8a4f-c85d5c5df4f8.jpg?width=800' alt=''\/><\/p><\/a><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\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<\/p><p class='im_source'>Bron: Rechtbank Zeeland-West-Brabant | ECLI:NL:RBZWB:2024:8411 | 08-12-2024<\/p><p><a class='im_link' href=\"javascript:history.go(-1)\">Terug<\/a><\/p><\/div><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":{"footnotes":""},"class_list":["post-212","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nieuws - Hesseling Accountancy &amp; Advisering<\/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:\/\/www.hesseling-accountancy.nl\/nieuws\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nieuws - Hesseling Accountancy &amp; 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