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Het internationaal fiscaal recht staat bekend als een vakgebied dat tot de moeilijkste domeinen van het fiscaal recht behoort. Het kan omschreven worden als het geheel van fiscale regels die de situaties regelen met een grensoverschrijdend element. Zoals iedere staat zijn eigen internationaal privaatrecht heeft, heeft iedere staat zijn eigen fiscaal recht bestaande uit enerzijds regels van het interne recht en anderzijds regels van internationaal recht. Dit boek behandelt eerst de dubbelbelastingverdragen aan de hand van het OESO-Modelverdrag, gekoppeld aan de omzetting in diverse bilaterale dubbelbelastingverdragen en de weergave ervan in de Belgische fiscale wetgeving. In het tweede deel van het boek wordt de grondig hervormde belasting van de niet-inwoners geanalyseerd. (flaptekst)

336.2 --- Fiscaal recht --- internationaal fiscaal recht --- fiscaliteit --- 351.713 --- Tax law --- internationaal recht --- fiscaal recht --- dubbele belasting --- belgisch recht --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- двоструко опорезивање --- double imposition --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- nemzetközi adójog --- starptautisks nodokļu likums --- mezinárodní daňové právo --- droit fiscal international --- diritto fiscale internazionale --- internationell skatterätt --- international tax law --- internationales Steuerrecht --- direito fiscal internacional --- tarptautinė mokesčių teisė --- dritt internazzjonali tat-taxxa --- międzynarodowe prawo podatkowe --- drept fiscal internațional --- међународно пореско право --- e drejta fiskale ndërkombëtare --- mednarodno davčno pravo --- rahvusvaheline maksuõigus --- международно данъчно право --- διεθνές φορολογικό δίκαιο --- Derecho fiscal internacional --- medzinárodné daňové právo --- international skatteret --- kansainvälinen vero-oikeus --- međunarodno porezno pravo --- меѓународно даночно право --- европско даночно право --- меѓународно двојно оданочување --- droit belge --- Internationaal belastingrecht --- 351.713. --- Fiscaal recht. --- fiscaliteit. --- internationaal fiscaal recht. --- Droit belge. --- dlí cánach idirnáisiúnta

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De Belgische fiscaliteit wordt alsmaar ingewikkelder en wijzigt voortdurend. De synthese van wetsartikelen, de analyses van de auteur, de systematische vermelding van administratieve beschouwingen en van toetsingen door de rechtbanken geven een vrij volledig overzicht van de materie.De Basiscursus Vennootschapsbelasting besteedt veel aandacht aan de studie en de bepaling van de belastbare winst. De negen bewerkingen worden uitvoerig toegelicht. Aansluitend wordt overgegaan tot de berekening van de belasting en de verdeling van de winst. Een apart hoofdstuk is gewijd aan de reorganisatie van vennootschappen.

fiscaliteit --- fiscaal recht --- belastingbeleid --- politique fiscale --- politikë fiskale --- fiskális politika --- фискална политика --- politika zdaňovania --- fiskální politika --- fiskālā politika --- skattepolitik --- politica fiscale --- porezna politika --- φορολογική πολιτική --- politika fiskali --- fiscal policy --- veropolitiikka --- fiskalna politika --- política fiscal --- polityka podatkowa --- fiskalinė politika --- beartas fioscach --- politică fiscală --- Steuerpolitik --- fiskaalpoliitika --- nodokļu politika --- maksupoliitika --- експанзивна фискална политика --- reforma zdaňovania --- politica taxelor --- iždo politika --- adópolitika --- политика на владина потрошувачка --- politikë për tatim-taksat --- taxation policy --- tax policy --- политика на оданочување --- politikë tatimore --- mokesčių politika --- fiscaal beleid --- контрактивна фискална политика --- maksustamispoliitika --- daňová politika --- fiškálna politika --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- droit fiscal --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- dlí cánach --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- handleiding --- gwida --- uživatelská příručka --- guía del usuario --- felhasználói kézikönyv --- handbok --- príručka pre používateľov --- priručnik --- Benutzerhandbuch --- guia do utilizador --- водич --- ръководство за потребителя --- treoir d'úsáideoirí --- udhërrëfyes --- käyttöopas --- user guide --- manuale dell'utente --- kasutusjuhend --- naudotojo vadovas --- οδηγός χρήσης --- uporabniški priročnik --- ghid al utilizatorului --- brugervejledning --- guide de l’utilisateur --- lietotāja rokasgrāmata --- poradnik użytkownika --- priročnik --- handboek --- instruktážní příručka --- rokasgrāmata --- прирачник --- упатство за употреба --- håndbog --- poradnik --- užívateľská príručka --- guide d'information --- informationsfolder --- указания за употреба --- εγχειρίδιο --- guia de informação --- vade-mecum --- manual de utilizare --- návod --- lietošanas noteikumi --- käsikirja --- guida di informazione --- průvodce uživatele --- příručka --- manual --- vejledning --- manuel d'information --- příručka uživatele --- brugsanvisning --- kasutamisjuhend --- guía --- průvodce --- käyttäjän käsikirja --- udhëzues për përdoruesin --- käsiraamat --- vodič --- Leitfaden --- manuel --- opas --- gebruiksaanwijzing --- informační příručka --- εγχειρίδιο του χρήστη --- kézikönyv --- guía de información --- ghid --- gwida għall-utent --- manual de instrucciones --- Gebrauchsanweisung --- Manual do utilizador --- gebruikershandleiding --- användarhandbok --- vartotojo žinynas --- manwal --- sprievodca užívateľa --- οδηγός --- user's guide --- handbook --- manual del usuario --- podręcznik --- handleiding voor de gebruiker --- príručka --- käyttäjän opas --- vadovas --- útmutató --- manuale --- instruction manual --- Handbuch --- vademecum --- praktinis vadovas --- atmintinė --- juhend --- udhëzues --- manuál --- vartotojo vadovas --- használati utasítás --- εγχειρίδιο πληροφοριών --- manual de uso --- manuale di informazione --- priročnik za uporabo --- manual de información --- οδηγός πληροφοριών --- guide --- manuale d'uso --- guida --- Vademekum --- наръчник --- Manual de informação --- manuel utilisateur --- manual për përdoruesin --- user manual --- instrukcijų knyga --- vägledning --- metodisks līdzeklis --- Taxes --- Company law. Associations --- Tax law --- vennootschapsbelastingen --- Belgium

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Steeds meer Belgen kopen een buitenlandse vakantiewoning. De klassiekers Frankrijk Nederland, Italie en Spanje zijn nog altijd erg in trek, maar ook in Portugal, Zuid-Afrika, Zweden, Turkije, Ierland, Finland, Kroatie, Griekenland, Luxemburg, het Verenigd Koninkrijk, Zwitserland, Duitsland en Oostenrijk kopen Belgen vaker een vakantiewoning. Sinds kort spreken ook de Verenigde Arabische Emiraten, Dubai in het bijzonder, de Verenigde Staten, Israël, Libanon, Kaapverdië, Canada en Brazilië tot de verbeelding van vele landgenoten. Ten slotte stellen we vast dat Oost-Europese bestemmingen zoals Polen, Bulgarije, Slovakije, Tsjechië en Roemenië al een aantal jaren een sterke opmars kennen bij het Belgische publiek. De aankoop van een onroerend goed is op fiscaal vlak zeer complex en onderhevig aan frequente wijzigingen. Dat is het geval in Belgie, maar nog meer bij een buitenlandse vakantiewoning. Uiteraard zijn daar niet alleen de fiscaalrechtelijke regels van belang. Ook bepalingen van het internationaal privaatrecht, erfrecht, huwelijksvermogensrecht, ruimtelijke ordening, etc. kunnen later voor onverwachte ongemakken zorgen. In dit boek brengen wij wat licht in de fiscale duisternis. in een eerste deel bespreken wij de Belgische fiscaalrechtelijke aspecten die verbonden zijn aan het bezit van een buitenlandse vakantiewoning. We staan ook stil bij de erfrechtelijke aspecten. Na deze Belgische Inleiding overlopen we voor elk van de 29 landen de belangrijkste fiscaalrechtelijke aspecten. Verder lichten we telkens de buitenlandse successie- en schenkingsrechtelijke aspecten van het tweede verblijf toe. Dit boek vormt de eerste belangrijke stap om samen met een gespecialiseerde adviseur uw vakantiewoning te verwerven en daarbij onaangename verrassingen te vermijden.

Land. Real estate --- Law of real property --- Tax law --- fiscaal recht --- belastingbeleid --- onroerend eigendom --- Europa --- dubbele belasting --- 336.2 --- 351.713 --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Belastingsakkoorden. Belastingswezen --- 351.713 Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- droit fiscal --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- двоструко опорезивање --- double imposition --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- Eiropa --- Europe --- Ευρώπη --- Ewropa --- Euroopa --- Eurooppa --- Европа --- Európa --- hEorpa --- Evropa --- țări europene --- Europese landen --- země Evropy --- Euroopa riigid --- evropské státy --- países europeus --- evropské země --- европски земји --- European countries --- europæiske lande --- ευρωπαϊκές χώρες --- país europeo --- Euroopan maat --- paesi europei --- nazioni europee --- európske krajiny --- país de Europa --- európai országok --- Europos šalys --- pays européens --- státy Evropy --- Europese staten --- vende europiane --- europäische Länder --- europeiska länder --- недвижен имот --- fast egendom --- nemovitý majetek --- propiedad inmobiliaria --- ingatlantulajdon --- proprjetà immobbli --- kinnisvara --- непокретна имовина --- недвижимо имущество --- nepremično premoženje --- propriété immobilière --- kiinteä omaisuus --- nehnuteľný majetok --- proprietà immobiliare --- nekretnina --- fast ejendom --- ακίνητη περιουσία --- proprietate imobiliară --- Eigentum an unbeweglichen Sachen --- real property --- pronë e paluajtshme --- nekustamais īpašums --- nekilnojamasis turtas --- propriedade imobiliária --- własność nieruchoma --- kinnisasi --- onroerende zaken --- retsregler om fast ejendom --- diritto immobiliare --- bene immobile --- patrimonio immobiliare --- bem imobiliário --- Liegenschaftsrecht --- kiinteistö --- bien raíz --- bien immeuble --- недвижност --- nekustama lieta --- nepokretna imovina --- droit immobilier --- bien immobilier --- reality --- δικαίωμα επί ακινήτου --- onroerend goed --- имотно право --- kinnisvaraõigus --- Liegenschaft --- real estate --- immovable property --- ligj i pronës së paluajtshme --- земјишна книга --- unbewegliches Vermögen --- bien inmueble --- Grundstück --- právo k nemovitostem --- unbewegliches Gut --- dreptul proprietății imobiliare --- Derecho inmobiliario --- nehnuteľnosť --- onroerende goederen --- bem imóvel --- law of real property --- ακίνητο --- pozemkové vlastnictví --- vlasništvo nad nekretninom --- nekustama manta --- direito imobiliário --- onroerendgoedrecht --- ingatlan tulajdonjoga --- ingatlanon fennálló dologi jog --- urørligt gods --- zákon o nehnuteľnostiach --- kinnisomand --- ακίνητη ιδιοκτησία --- kiinteistöoikeus --- nekilnojamojo turto teisė --- Immobilien --- ingatlan --- inmueble --- Derecho inmobiliario registral --- politique fiscale --- politikë fiskale --- fiskális politika --- фискална политика --- politika zdaňovania --- fiskální politika --- fiskālā politika --- skattepolitik --- politica fiscale --- porezna politika --- φορολογική πολιτική --- politika fiskali --- fiscal policy --- veropolitiikka --- fiskalna politika --- política fiscal --- polityka podatkowa --- fiskalinė politika --- politică fiscală --- Steuerpolitik --- fiskaalpoliitika --- nodokļu politika --- maksupoliitika --- експанзивна фискална политика --- reforma zdaňovania --- politica taxelor --- iždo politika --- adópolitika --- политика на владина потрошувачка --- politikë për tatim-taksat --- taxation policy --- tax policy --- политика на оданочување --- politikë tatimore --- mokesčių politika --- fiscaal beleid --- контрактивна фискална политика --- maksustamispoliitika --- daňová politika --- fiškálna politika --- Double imposition --- BPB1810 --- Résidence secondaire --- Impôt foncier --- Impôt direct --- directe belastingen --- vrije tijd --- erfrecht --- Onroerende goederen --- Successierechten --- Personenbelasting --- belastingrecht --- 336.226.2 --- podatek bezpośredni --- neposredni porez --- tiesioginis mokestis --- direkt skatt --- imposto direto --- välitön vero --- директни даноци --- otsene maks --- priama daň --- directe belasting --- tiešais nodoklis --- direkte Steuer --- tatim i drejtpërdrejtë --- imposta diretta --- άμεσος φόρος --- impuesto directo --- taxxa diretta --- direkte skat --- direct tax --- пряк данък --- impozit direct --- közvetlen adó --- přímá daň --- neposredni davek --- непосредни порез --- непосредни даноци --- imposto directo --- izravni porez --- turto mokestis --- imposta fondiaria --- daň z majetku --- omandimaks --- davek na nepremičnine --- contribución territorial --- данък собственост --- ejendomsskat --- nekustamā īpašuma nodoklis --- podatek od nieruchomości --- property tax --- έγγειος φόρος --- tatim mbi pronën --- Grundsteuer --- порез на имовину --- ingatlanadó --- impozit pe proprietate --- porez na imovinu --- grondbelasting --- данок на имот --- fastighetsskatt --- omaisuusvero --- contribuição predial --- taxxa fuq il-proprjetà --- précompte immobilier --- onroerende voorheffing --- contribución inmobiliaria --- rates --- telekadó --- építményadó --- sadzby --- likmes --- оданочување недвижен имот --- impozit funciar --- imposta sui terreni --- skatt på inkomst av fastighet --- impuesto inmobiliario --- norma --- nuosavybės mokestis --- Steuer auf Einkommen aus Grundbesitz --- impuesto sobre fincas rústicas --- impuesto territorial --- contribución territorial sobre la riqueza urbana --- imposto sobre os rendimentos fundiários --- majetková daň --- daň z nemovitostí --- φόρος εγγείου προσόδου --- contribución territorial sobre la riqueza rústica y pecuaria --- dedução imobiliária --- impôt sur le revenu foncier --- contribución territorial urbana --- maksumäärad --- ritenuta d'acconto immobiliare --- imposta sul reddito fondiario --- φόρος ακινήτου --- impuesto sobre la propiedad territorial --- contribución territorial rústica y pecuaria --- contribución rústica --- komunaliniai mokesčiai --- drugie miejsce zamieszkania --- otrā dzīvesvieta --- вторична резиденция --- secondary residence --- tweede woning --- segunda residência --- rezidență secundară --- zweiter Wohnsitz --- fritidsbolig --- друго пребивалиште --- nepagrindinė gyvenamoji vieta --- vapaa-ajan asunto --- δευτερεύουσα κατοικία --- lisaeluase --- másodlagos lakóhely --- residencia secundaria --- místo přechodného pobytu --- residenza sekondarja --- drugo prebivalište --- второ живеалиште --- miesto prechodného bydliska --- vendbanim i dytë --- residenza secondaria --- drugo prebivališče --- fritidsbostad --- antrinė gyvenamoji vieta --- seconda casa --- casa de campo --- Nebenwohnsitz --- letní byt --- segunda residencia --- letní rezidence --- летна резиденција --- chalupa --- přechodné bydliště --- residência secundária --- втора резиденција --- diritto successorio --- derecho sucesorio --- pärimisõigus --- perintöoikeus --- dedno pravo --- prawo spadkowe --- ligji i trashëgimisë --- paveldėjimo teisė --- наследно право --- öröklési jog --- lagstiftning om arvsrätt --- dlí an chomharbais --- direito sucessório --- arveret --- law of succession --- nasljedno pravo --- dedičské právo --- наследствено право --- mantojuma tiesības --- κληρονομικό δικαίωμα --- droit successoral --- liġi tas-suċċessjoni --- dreptul succesiunilor --- dědické 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