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VERKOOP : In mijn verkoopovereenkomst staat dat er (geen) verhaalbelastingen verschuldigd zijn. Wat betekent dit ?
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De term "verhaalbelastingen" wordt gebruikt om een belasting aan te duiden die geheven wordt n.a.v. openbare werken die in de gemeente plaatsvinden. De openbare werken in kwestie zijn het aanleggen van straten, voetpaden, rioleringen, enz. De kosten die deze werken meebrengen, worden "verhaald" op de "aangelanden", dit zijn de eigenaars van percelen gelegen aan de weg waaraan de werken worden verricht. Het gaat hier om een echte belasting, die door de rechtskracht van het gemeentereglement opgelegd wordt aan alle burgers die in het reglement als belastingplichtigen zijn aangeduid.

De juridische grondslag van de verhaalbelasting is in elk geval niet de meerwaarde die de aangelande eigendommen verkrijgen, maar wel de plicht van de gemeente te waken over de politie en de veiligheid van de wegen.

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VERKOOP : Wat betekent “wonen in eigen streek” ?
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In het kader van het grond- en pandendecreet, van toepassing sinds 01/09/2009, werd het concept “wonen in eigen streek” ingevoerd. Dit concept houdt in dat de verkoop van bepaalde gronden en de daarop opgerichte constructies slechts mogelijk zal zijn aan personen die over een voldoende band met de desbetreffende gemeente beschikken.

De Vlaamse Regering stelt driejaarlijks een lijst vast van de betrokken gemeenten. Deze lijst bevat volgende 69 gemeenten voor de periode van 22 september 2009 tot en met 21 september 2012 (in alfabetische volgorde):

Aartselaar, Affligem, Antwerpen, Arendonk, Asse, Baarle-Hertog, Beersel, Bertem, Bierbeek, Blankenberge, Boechout, Boom, Boortmeerbeek, Borsbeek, Brasschaat, Bredene, De Haan, De Panne, Destelbergen, Dilbeek, Drogenbos, Duffel, Edegem, Essen, Gent, Grimbergen, Hemiksem, Herent, Hoeilaart, Hoogstraten, Hove, Kalmthout, Kapellen, Koksijde, Kortenberg, Kraainem, Leuven, Liedekerke, Linkebeek, Lovendegem, Machelen, Meise, Melle, Merchtem, Merelbeke, Middelkerke, Mortsel, Niel, Nieuwpoort, Oudenburg, Ravels, Rumst, Schelle, Sint-Genesius-Rode, Sint-Martens-Latem, Sint-Pieters-Leeuw, Stabroek, Steenokkerzeel, Tervuren, Vilvoorde, Waasmunster, Wachtebeke, Wemmel, Wezembeek-Oppem, Wijnegem, Wommelgem, Zaventem, Zingem, Zuienkerke.

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SYNDICUS : Mag een mede-eigenaar optreden als syndicus ?
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Ja, dat mag. Zolang hij of zij werd aangesteld door de Algemene Vergadering mag een mede-eigenaar de taak van syndicus op zich nemen. In de praktijk wordt hier echter zelden voor gekozen omdat de taak heel wat werk en juridische verantwoordelijkheid met zich meebrengt. De tijdrovende coördinatie van de uitvoering wordt daarom vaak uit handen gegeven aan een professioneel syndicus. Een professioneel syndicus is ook neutraal. Hij heeft, in tegenstelling tot een mede-eigenaar, geen persoonlijk belang bij de genomen beslissingen.

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De registratierechten worden berekend op de overeengekomen prijs, verhoogd met de bedongen lasten, en bedragen normaal 10%.
Deze 10% kan worden verminderd tot 5% indien men een “bescheiden woning” koopt. In dit geval moet men aan volgende voorwaarden voldoen:
* geen andere woning (1) in België in volle of in blote eigendom bezitten;
* het kadastraal inkomen (niet-geïndexeerd) van alle onroerende goederen (2) die u en uw partner in gemeenschap bezitten, mag niet meer bedragen dan :
- € 745 als u niet meer dan 2 kinderen ten laste heeft;
- € 845 als u 3 of 4 kinderen ten laste heeft;
- € 945 als u 5 of 6 kinderen ten laste heeft;
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* binnen de 3 jaar de woning bewonen (uw domicilie op het adres van de aangekochte woning vestigen).
Nota: bij aankoop van een bouwgrond is geen rechtstreekse vermindering van registratierechten mogelijk. Bij de aankoop ervan betaal je dus steeds 10%.
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Dit wil zeggen dat de eerste € 15.000 van de heffingsgrondslag vrijgesteld is van registratierechten.
Deze vrijstelling is zowel van toepassing bij aankopen aan 10 % als bij aankopen aan 5% registratierechten. De belangrijkste voorwaarden zijn :
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Indien de koper die van het gewone abattement kan genieten eveneens een financiering aangaat met hypothecaire inschrijving op het betreffende goed, wordt bijkomend een abattement toegekend van € 10.000 (indien de aankoop onderworpen is aan het gewone tarief van 10%) of van € 20.000 (indien de aankoop onderworpen is aan het verlaagd tarief van 5%). Dit betekent kortom een bijkomende vermindering van de registratierechten met € 1.000. Dit bijkomend abattement wordt toegekend bovenop het gewone abattement van € 15.000 zodat het verhoogde abattement ofwel € 25.000 bedraagt ofwel € 35.000. De voorwaarden van het gewone abattement (zie hierboven), blijven gelden maar er moet ook een hypotheek worden gevestigd op het aangekochte goed. De hypothecaire inschrijving moet gebeuren binnen 2 jaar na de datum van registratie van de aankoop of binnen 5 jaar indien de aankoop een bouwgrond betreft of een gebouw dat op het ogenblik van aankoop nog niet als woning aangewend kan worden. Het is wel niet vereist dat alle kopers een hypothecaire inschrijving nemen op het goed.

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MEENEEMBAARHEID
De op een wederverkochte woning-hoofdverblijfplaats betaalde registratierechten kunnen in mindering worden gebracht van de registratierechten verschuldigd op een nieuw aangekochte woning. Er bestaan twee vormen van meeneembaarheid:
1. Meeneembaarheid door verrekening :
Indien de oude woning-hoofdverblijfplaats eerst wordt verkocht en dan een nieuwe woning-hoofdverblijfplaats wordt gekocht, kunnen de vroeger betaalde rechten (naar aanleiding van de aankoop van de oude woning) worden verrekend bij de registratie van de aankoop van de
nieuwe woning-hoofdverblijfplaats. Dit noemt men de meeneembaarheid door verrekening.
2. Meeneembaarheid door teruggave :
Indien een nieuwe woning-hoofdverblijfplaats wordt gekocht vooraleer de oude woning-hoofdverblijfplaats wordt verkocht, kunnen de vroeger betaalde registratierechten (naar aanleiding van de aankoop van de oude woning) na de verkoop van de oude woning-hoofdverblijfplaats worden verrekend. Dit noemt men de meeneembaarheid door teruggave. Het mee te nemen bedrag aan betaalde registratierechten is in beide gevallen steeds beperkt tot een maximum van € 12.500. Tussen verkoop van de oude woning en aankoop van de nieuwe woning, in welke volgorde ook, mag niet meer dan 2 jaar verlopen (5 jaar indien de nieuwe aankoop een bouwgrond is).

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Wanneer men een gekochte eigendom binnen de 2 jaar terug verkoopt, krijgt men 3/5 van de registratierechten terug, op voorwaarde dat men destijds bij de aankoop 10% registratierechten betaalde. Dit gebeurt niet automatisch, maar moet worden aangevraagd. Voor de berekening van deze termijn, telt telkens de datum van het verlijden van de authentieke akte.

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De algemene vergadering beslist:

1.  Bij meerderheid van drie vierden van de stemmen:

a) over iedere wijziging van de statuten voor zover zij slechts het genot, het gebruik of het beheer van de gemeenschappelijke gedeelten betreft;

b) over alle werken betreffende de gemeenschappelijke gedeelten, met uitzondering van die waarover de syndicus kan beslissen;

c) in elke mede-eigendom omvattende minder dan twintig kavels, met uitzondering van kelders, garages en parkeerplaatsen, over de oprichting en de samenstelling van een raad van mede-eigendom, die enkel kan bestaan uit mede- eigenaars, en die tot taak heeft erop toe te zien dat de syndicus zijn taken naar behoren uitvoert, onverminderd artikel 577-8/2.

Daartoe kan de raad van mede-eigendom, nadat hij de syndicus op de hoogte heeft gebracht, kennis nemen en een kopie maken van alle stukken of documenten die verband houden met het beheer door deze laatste of betrekking hebben op de mede-eigendom.

Behoudens de bij wet aan de syndicus en de algemene vergadering toegekende bevoegdheden kan de raad van mede-eigendom ongeacht welke andere opdracht of delegatie krijgen, zo de algemene vergadering daar met een meerderheid van drie vierde van de stemmen toe beslist.

Een door de algemene vergadering verleende opdracht of delegatie mag slechts betrekking hebben op uitdrukkelijk vermelde handelingen en geldt slechts voor één jaar.

De raad van mede-eigendom bezorgt de mede-eigenaars een omstandig halfjaarlijks verslag over de uitoefening van zijn taak.

d) over het bedrag van de opdrachten en contracten vanaf hetwelk mededinging verplicht is, behalve voor de in artikel 577-8, § 4, 40, bedoelde daden;

e) mits bijzondere motivering, over de werken aan bepaalde privatieve delen, die, om economische of technische redenen, zullen worden uitgevoerd door de vereniging van mede-eigenaars.

Deze beslissing wijzigt geenszins de verdeling van de kosten voor deze werken over de mede-eigenaars.

2.  Bij meerderheid van vier vijfden van de stemmen:

a) over iedere andere wijziging van de statuten, daarin begrepen de wijziging van de verdeling van de lasten van de mede-eigendom;

b) over de wijziging van de bestemming van het onroerend goed of van een deel daarvan;

c) over de heropbouw van het onroerend goed of de herstelling van het beschadigd gedeelte in geval van gedeeltelijke vernietiging;

d) over iedere verkrijging van nieuwe onroerende goederen bestemd om gemeenschappelijk te worden;

e) over alle daden van beschikking van gemeenschappelijke onroerende goederen.

f) over de wijziging van de statuten in functie van artikel 577-3, vierde lid;

g) onverminderd artikel 577-3, vierde lid, over de oprichting van deelverenigingen zonder rechtspersoonlijkheid waarbij deze deelverenigingen enkel beslissingen kunnen voorbereiden met betrekking tot de in de beslissing aangeduide particuliere gemene delen. Deze voorstellen van beslissing dienen te worden bekrachtigd op de eerstvolgende algemene vergadering.

3. Er wordt met eenparigheid van stemmen van alle mede-eigenaars beslist over elke verdeling van de aandelen van de mede-eigendom, alsmede over elke beslissing van de algemene vergadering betreffende de volledige heropbouw van het onroerend goed.

Wanneer echter werken of daden van verwerving of beschikking door de algemene vergadering beslist worden bij de door de wet vereiste meerderheid, kan de wijziging van de verdeling van de aandelen van de mede-eigendom, ingeval deze wijziging noodzakelijk is, door de algemene vergadering bij dezelfde meerderheid worden beslist.

Wanneer tot oprichting van deelverenigingen beslist wordt bij de door de wet vereiste meerderheid, kan de wijziging van de aandelen van de mede-eigendom die ingevolge deze wijziging noodzakelijk is, door de algemene vergadering bij dezelfde meerderheid worden beslist.

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Niemand mag meer dan drie volmachten aanvaarden. Een lasthebber mag evenwel meer dan drie volmachten krijgen als het totaal van de stemmen waarover hij zelf beschikt en die van zijn volmachtgevers niet meer dan 10 % bedraagt van het totaal aantal stemmen dat toekomt aan alle kavels van de mede-eigendom.

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