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Het beding van aanwas en terugval is reeds vele jaren een vast ingrediënt van een aantal tools van successieplanning (schenking, aankoop van onroerend goed, planning rond roerend vermogen enz.). Als gevolg van de Erfwetten 2017 en 2018 en het in het kielzog daarvan tot stand gekomen Vlabel-standpunt, gevolgd door een tsunami aan fiscale rulings, staan de beide rechtsfiguren vandaag opnieuw volop in de belangstelling. In dit boek worden beide figuren zowel juridisch als fiscaal tot op het bot ontrafeld, in eerste instantie met de focus op onroerend vermogen en vervolgens op roerend vermogen. Fiscaal wordt de materie voor de drie gewesten besproken.

fiscaliteit --- erfrecht --- roerend eigendom --- onroerend eigendom --- kinnisasi --- onroerende zaken --- retsregler om fast ejendom --- diritto immobiliare --- bene immobile --- patrimonio immobiliare --- bem imobiliário --- Liegenschaftsrecht --- Eigentum an unbeweglichen Sachen --- kiinteistö --- Grundeigentum --- 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 --- недвижен имот --- fast egendom --- nemovitý majetek --- propiedad inmobiliaria --- ingatlantulajdon --- proprjetà immobbli --- kinnisvara --- непокретна имовина --- maoin réadach --- недвижимо имущество --- nepremično premoženje --- propriété immobilière --- kiinteä omaisuus --- nehnuteľný majetok --- proprietà immobiliare --- nekretnina --- fast ejendom --- ακίνητη περιουσία --- proprietate imobiliară --- real property --- pronë e paluajtshme --- nekustamais īpašums --- nekilnojamasis turtas --- propriedade imobiliária --- własność nieruchoma --- Immobilieneigentum --- κινητό --- ingó dolog tulajdonjoga --- movable property --- magántulajdon joga --- osobna imovina --- Mobilien --- ingóság --- roerende goederen --- Derecho mobiliario --- roerende zaak --- irtain omaisuus --- ingó --- pokretna imovina --- bene mobile --- droit mobilier --- kustama lieta --- Mobiliarvermögen --- vallasvaraõigus --- drept mobiliar --- bien mueble --- vallasasi --- roerend goed --- lös egendom --- law of personal property --- kustams īpašums --- direito mobiliário --- hnuteľný majetok --- retsregler om løsøre --- vlasništvo nad pokretninom --- bewegliche Sache --- bien mobilier --- movitosti --- asmeninės nuosavybės teisė --- Eigentum an einer beweglichen Sache --- κυριότητα επί κινητών --- Recht an einer beweglichen Sache --- подвижен имот --- ligj i pronës personale --- bien meuble --- pronë e luajtshme --- personiskais īpašums --- bun mobiliar --- bem móvel --- bewegliches Vermögen --- Fahrnis --- irtaimisto-oikeus --- zákon o hnuteľnom majetku --- δικαίωμα επί κινητού --- bem mobiliário --- κινητό πράγμα --- inboedel --- ingó dolgon fennálló dologi jog --- diritto mobiliare --- roerendgoedrecht --- osobno vlasništvo --- proprietà mobiliare --- maoin phearsanta --- vallasvara --- personisks īpašums --- kilnojamasis turtas --- propriété mobilière --- movitý majetek --- pronë personale --- własność ruchoma --- proprietate mobiliară --- лично имущество --- personal property --- propriedade mobiliária --- osobný hnuteľný majetok --- premično premoženje --- propiedad mobiliaria --- Eigentum an beweglichen Sachen --- irtaimisto --- løsøre --- proprjetà personali --- lösöre --- лична сопственост --- покретна имовина --- személyes vagyontárgy --- κινητή περιουσία --- pravo nasljeđivanja --- Закон за наследување --- тестаментално наследување --- dědění ze zákona --- įpėdinystės teisė --- граѓанско применето право --- законско наследување --- sukcese --- dědění ze závěti --- 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 právo --- Erbrecht --- 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 --- daňový systém --- 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 --- skattesystem --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- davčni sistem --- fiscalidade --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- Estate planning --- Inheritance and transfer tax --- Accretion (Law) --- Planification successorale --- Successions et héritages --- Accroissement (Droit) --- Impôts --- E-books --- Patrimoine --- Successions et héritages --- Accroissement (droit) --- Gestion --- Impôts