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18 June 2018 / article

Gift with reservation of usufruct without Flemish inheritance tax ?

A gift with reservation of usufruct before a Dutch notary without settlement of Flemish gift tax triggers the liability of Flemish inheritance tax upon demise of the donor, according to a highly contested standpoint of the Flemish tax authorities. In a judgement of 12 June the Council of State annulled the standpoint. Adjusted legislation can be expected.



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