{"id":4567,"date":"2025-02-02T14:47:58","date_gmt":"2025-02-02T13:47:58","guid":{"rendered":"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=4567"},"modified":"2025-02-02T16:28:23","modified_gmt":"2025-02-02T15:28:23","slug":"erfenisregen-nu-tegen-hogere-erfbelasting-willekeur","status":"publish","type":"post","link":"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=4567","title":{"rendered":"Erfenisregen nu tegen hogere erfbelasting? Willekeur!"},"content":{"rendered":"
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Inheritance rain now against higher inheritance tax? Randomness!<\/p>\n\n\n\n

Nu we aan de vooravond van een erfenisregen staan, trekt de samenleving aan de bel om de erfbelasting te verhogen (NRC 1\/2\/25 Waarom de erfbelasting omhoog moet). Waarom? Omdat kennelijk de dreigende toename van de vermogensongelijkheid hierdoor wordt tegengegaan. Hoewel dit niet door alle schriftgeleerden wordt ondersteund, kan ik mij voorstellen dat vanwege een hoog kinnesinne gehalte een deel van Nederland hier achter zou kunnen staan. Maar elke wet kent een grondslag en die ligt voor de erfbelasting niet in het bestrijden van vermogensongelijkheid, als ik de brief van de minister van rechtsbescherming uit 2022 goed begrijp. Https:\/\/zoek.officielebekendmakingen.nl\/kst-33836-76.html<\/p>\n\n\n\n

Https:\/\/zoek.officielebekendmakingen.nl\/kst-33836-76.html<\/a><\/p>\n\n\n\n

Het is namelijk de draagkracht gedachte die een rechtvaardiging vormt voor de erfbelasting, de sterkste schouders dragen de zwaarste lasten. Maar nog meer het buitenkansbeginsel ofwel het beginsel van de bevoorrechte verkrijging. Het verkrijgen van een erfenis of schenking kan namelijk worden beschouwd als een buitenkans, waarvoor geen inspanningen zijn verricht. Het bestrijden van vermogensongelijkheid valt daar niet onder. Wil je de erfenisregen zwaarder belasten, dan zal je de heffing die juist gaat over vermogen, de aan zware kritiek onderhevige vermogensrendementsheffing Box 3, daarin mee moeten nemen. De erfbelasting gebruiken voor een ander doel dan waarvoor deze is bestemd schuurt tegen d\u00e9tournement de pouvoir, willekeur. Daar moeten we in dit tijdsgewricht ver van blijven.<\/p>\n\n\n\n

Now that we are on the eve of an inheritance rain, society is sounding the alarm to increase inheritance tax (NRC 1\/2\/25 Why inheritance tax must increase). Why? Because this apparently counteracts the threatened increase in wealth inequality. Although this is not supported by all scribes, I can imagine that due to a high level of kinnesinne, part of the Netherlands could support this. But every law has a basis and for inheritance tax this does not lie in combating wealth inequality, if I correctly understand the letter from the Minister of Legal Protection from 2022. Https:\/\/zoek.officielekennismakingen.nl\/kst-33836-76.html<\/p>\n\n\n\n

It is the concept of capacity to pay that justifies inheritance tax, the strongest shoulders bear the heaviest burdens. But even more so the deadweight principle or the principle of privileged acquisition. Obtaining an inheritance or donation can be regarded as a golden opportunity for which no effort has been made. This does not include combating wealth inequality. If you want to tax the inheritance tax more heavily, you will have to include the tax that specifically concerns capital, the capital gains tax Box 3, which is subject to heavy criticism. Using the inheritance tax for a purpose other than that for which it is intended is against detournement de pouvoir, arbitrariness. We must stay far away from that at this time.<\/p>\n\n\n\n

Ricky Turpijn<\/p>\n","protected":false},"excerpt":{"rendered":"

Inheritance rain now against higher inheritance tax? Randomness! Nu we aan de vooravond van een erfenisregen staan, trekt de samenleving … <\/p>\n","protected":false},"author":1,"featured_media":2434,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[16],"tags":[1067,1903,1904],"class_list":["post-4567","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-belasting","tag-erfbelasting","tag-erfenisregen","tag-willekeur"],"yoast_head":"\nErfenisregen nu tegen hogere erfbelasting? 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