{"id":8190,"date":"2015-01-29T15:48:10","date_gmt":"2015-01-29T15:48:10","guid":{"rendered":"https:\/\/wintertaling.nl\/?p=1027"},"modified":"2024-03-10T16:06:41","modified_gmt":"2024-03-10T16:06:41","slug":"schenking-door-een-rechtspersoon-onbelast","status":"publish","type":"post","link":"https:\/\/wintertaling.nl\/en\/schenking-door-een-rechtspersoon-onbelast\/","title":{"rendered":"Donation by a legal entity, (un)taxable?"},"content":{"rendered":"<p>The question of whether a gift by a legal entity is taxable or not will initially be answered affirmatively by many. The 1956 Inheritance Tax Act stipulates that gift tax is levied on the value of everything received by &quot;someone&quot; as a gift. In the opinion of <a href=\"https:\/\/wintertaling.nl\/en\/team\/dennis-evertsz\/\">Dennis Evertsz<\/a> However, the question remains whether &quot;someone&quot; should also be understood as a legal entity. Dennis believes it is arguable that a gift by a legal entity, according to the letter of the law and case law, should not be subject to gift tax.<\/p>\n<p><a href=\"https:\/\/taxlive.nl\/-\/schenking-door-een-rechtspersoon-on-belast-\">Column at Tax Live<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>De vraag of schenking door een rechtspersoon al dan niet belast is zal in eerste instantie door menigeen bevestigend worden beantwoord. \u00a0In de Successiewet 1956 is namelijk opgenomen dat schenkbelasting wordt geheven over de waarde van al hetgeen krachtens schenking wordt verkregen van &#8220;iemand&#8221;. Naar de mening van Dennis Evertsz is het echter de vraag [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[],"class_list":["post-8190","post","type-post","status-publish","format-standard","hentry","category-fiscale-advocatuur"],"_links":{"self":[{"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/posts\/8190","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/comments?post=8190"}],"version-history":[{"count":0,"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/posts\/8190\/revisions"}],"wp:attachment":[{"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/media?parent=8190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/categories?post=8190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wintertaling.nl\/en\/wp-json\/wp\/v2\/tags?post=8190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}