This construction is therefore disappearing. “The system had grown into a technique of tax planning”, says Minister Diependaele. “The donation to charity often only served to limit the inheritance tax for the distant family or a good friend as much as possible. That goes against the spirit of the system.”
In addition, the government is also working on the so-called ‘legacy of friends’. “We make it possible to leave part of your inheritance to a ‘best friend’ at the rate of the first degree, namely 3 pc, instead of 25 pc. This rate reduction comes for the first tranche of 15,000 euros. The maximum net benefit is 3,300 euros, “explains Minister Diependaele.
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