Premievrijstelling lijfrentepolis at incapacity for work
In lijfrentepolis the possibility is frequently
incorporated at incapacity for work the premium to let put by the
insurer. In the premium is present life interest premiums thus a
rise for this risk generally deductible will be as a result of which
charge the eventual benefits income form. How this goes however
if incapacity for work enters effectively, and the premium is
continued by the verzekeraar?Gedacht could that the taxpayer no more
premium pays, these therefore also no longer can deduct and that with
that also does not charge the benefits could. This our Supreme
Court goes however too far. Even if the premiums have not been
deducted by the taxpayer, the benefits will in due time nevertheless
be charged. The taxpayer is, by the exemption, no more premium
chargeable to the insurer. This means according to the Supreme
Court that the lijfrente-uitkeringen are integratedly charged an
earlier pronouncement of the court the taxpayer in the right had still
put. This was however everywhere considered as a remarkable
pronouncement, which according to the expectations none would persist
in cassation. This has been meanwhile confirmed with the
judgment of the Supreme Court.
Source "Premievrijstelling lijfrentepolis at incapacity for
work": General
Head index page of "Premievrijstelling lijfrentepolis at
incapacity for work"
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