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Boedelbelasting Korting

Boedelbelasting Korting

Luttig Badenhorst Fourie (LBF) Attorneys

Boedelbelasting Korting

In terme van artikel 4A van die Boedelbelasting Wet 45 van 1955 is die eerste R3 500 000 van jou belasbare boedel (bates min laste min artikel 4 van die Boedelbelasting Wet-kortings) vrygestel van boedelbelasting.

Vanaf 2010 word bepaal dat sou die volle korting van R3 500 000 nie in die eerssterwende se boedel aangewend of afgetrek word nie (of slegs gedeeltelik aangewend of afgetrek word), dit (of die ongebruikte gedeelte) “oorrol” na die langslewende se boedel. In die langslewende se boedel sal die eerste R7 000 000 van die belasbare boedel (bates min laste min artikel 4 van die Boedelbelasting Wet-kortings), en nie slegs R3 500 000 nie, vrygestel wees van boedelbelasting.

Boedelbelasting is betaalbaar teen 20% op boedels met ‘n belasbare waarde kleiner as R30 000 000 en teen 25% op boedels met ‘n belasbare waarde groter as R30 000 000.

Hierdie artikel is ‘n algemene inligtingstuk en moet nie gebruik word of op staatgemaak word as regs- of ander professionele advies nie. Geen aanspreeklikheid kan aanvaar word vir enige foute of weglatings of vir enige verlies of skade voortspruitend uit vertroue geplaas op inligting hierin vervat nie. Behoudens foute en weglatings (BFW).

Boedelbelasting Korting

Luttig Badenhorst Fourie (LBF) Attorneys

Luttig Badenhorst Fourie (LBF) Attorneys in Bredasdorp is a law firm that strives to provide legal advice and services of the highest order. The firm of lawyers and legal professional staff is fronted by partners-in-law, Marguerite Badenhorst (BCom, LLB, MBA, Certified Estate Practice Diploma, Tax P...

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