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Familale Vermogensplanning Essay

5707 words - 23 pages

Wettelijk erfrecht:
Bloedverwanten van de decuius:

* Bij bloedverwanten sluit de dichtste orde de verdere uit. Binnen elke orde sluit de dichtste graad de verdere uit. Meerdere erfgenamen binnen dezelfde graad erven een gelijk deel. Bloedverwanten erven tot de vierde graad, tenzij bij plaatsvervulling.
* Binnen de tweede orde krijgen de ouders elk een vast ¼ van de nalatenschap.
* Plaatsvervulling gebeurt bij vooroverlijden, gelijktijdig overlijden, verwerping en onwaardigheid. Afstammelingen van decuius, (half)broers/zussen en nonkels/tantes.
* Bij kloving wordt de nalatenschap in twee gelijke delen verdeeld. Vanaf de derde orde ¼ voor elk van de ouderlijke lijnen. ...view middle of the document...

Het wettelijk erfrecht van de langstlevende echtgenoot:

* Men mag niet van tafel en bed gescheiden zijn, tenzij na verzoening.
* Wanneer LLE opkomt met afstammelingen: VG over volledige nalatenschap voor LLE en blote eigendom voor afstammelingen.
* Wanneer LLE opkomt met andere bloedverwanten: VE over deel in gemeenschappelijk vermogen en VG op eigen goederen van eerst gestorvene. Bloedverwanten krijgen blote eigendom over eigen goederen. Dit geldt ook t.a.v. goederen die onderworpen zijn aan wettelijke terugkeer, tenzij anders bepaald in testament.
* Wanneer LLE opkomt zonder bloedverwanten: volle eigendom over volledige erfenis.
* Omzetting van VG van LLE: in volle eigendom (staat VG af in ruil voor BE op andere goederen), in een som geld of in een rente. Dit recht kan zowel op het geheel als een deel van de goederen worden uitgeoefend.

* Initiatiefrecht (art. 747quater)
* LLE komt op samen met afstammelingen: zowel door LLE als afstammelingen. Kan niet gebeuren t.a.v. gezinswoning en huisraad tegen de wil van de LLE.
* LLE komt op met andere personen: LLE binnen 5 jaar na openvallen erfenis, LLE altijd m.b.t. BE van gezinswoning en huisraad (tegen betaling met eigen middelen), LLE na meer dan vijf jaar (met toestemming rechter o.b.v. billijkheid), andere blote eigenaars ten allen tijde (ook o.b.v. billijkheid).
* Uitzonderingen:
* Bij wettelijke terugkeer: niet door de LLE maar enkel door degene die het recht van wettelijke terugkeer bezit.
* LLE kan recht niet ontnomen worden t.a.v. gezinswoning en huisraad, noch t.a.v. de inkoop van de BE.
* Afstammelingen uit vorige relaties kunnen recht om omzetting te vragen niet worden ontnomen.

Wettelijk erfrecht van de wettelijk samenwonende:

* Men heeft wel een erfrecht maar er is geen voorbehouden deel voorzien: men kan dus via testament elk erfrecht ontnemen. Voorwaarden om erfgenaam te zijn:
* Verklaring van wettelijke samenwoning, en samenwoning nog niet beëindigd.
* Samenwonende mag geen afstammeling zijn.
* Niet bij feitelijke scheiding
* Men erft het recht van VG op woning (voornaamste verblijfplaats) en huisraad en op de huur ervan.
* Men moet bijdragen in de schulden en lasten van de nalatenschap.

De reserve (voorbehouden erfdeel):

Begrip en kenmerken:

* Het deel van nalatenschap waarover de decuius niet ten kosteloze titel mag beschikken.
* Kenmerken:
* Geen vordering in geld, wel een zakelijke vordering tot inkorting in natura.
* Reservatair moet ab intestato tot nalatenschap komen (o.g.v. erfopvolging).
* Kan enkel worden ingeroepen tegen beschikkingen onder kosteloze titel.
* Reserve is eigen recht van de reservatair. Men kan er afstand van nemen.
* Titularissen van de reserve:
* Afstammelingen: ½ bij 1 kind, ⅓ bij twee kinderen, ¼ bij 3 kinderen,…per kind. Hierbij wordt geen rekening gehouden met verwerping of...

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