Coverart for item
The Resource Genotsrechten

Genotsrechten

Label
Genotsrechten
Title
Genotsrechten
Creator
Subject
Summary
Rights to use. Comprehensive overview on the fiscal aspects of the establishment, transfer and cessation of various rights of use relating to the property of individuals for income tax, succession duty and net wealth tax purposes. The author especially explains the valuation of the rights, the forfeitary income regulations concerning bare ownership, the receiver of the income, deduction possibilities and anti-abuse provisions. An extensive part of the book concerns the fiscal consequences of the distinction between a temporary and lasting usufruct. The author especially focuses on rights of use with respect to shares and real estate. The book also contains a clear overview of the distinction between rental income and replacement income, in relation to usufruct of real estate. Finally, the book covers important case law on the subject
http://library.link/vocab/creatorName
Ven, K.M.L.L. van de
Language note
Dutch
Series statement
Fed fiscale brochures
http://library.link/vocab/subjectName
usufruct
Label
Genotsrechten
Instantiates
Publication
Extent
208 p.
Isbn
9789060027110
Label
Genotsrechten
Publication
Extent
208 p.
Isbn
9789060027110

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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