Wet van 2 oktober 2019 tot wijziging van de Wet tot wijziging van de Wet op het kindgebonden budget in verband met het verhogen van de inkomensgrens van het kindgebonden budget voor paren
Wet van 2 oktober 2019 tot wijziging van de Wet tot wijziging van de Wet op het kindgebonden budget in verband met het verhogen van de inkomensgrens van het kindgebonden budget voor paren
Wij Willem-Alexander, bij de gratie Gods, Koning der Nederlanden, Prins van Oranje-Nassau, enz. enz. enz. Allen die deze zullen zien of horen lezen, saluut! doen te weten:Alzo Wij in overweging genomen hebben, dat het wenselijk is om het kindgebonden budget op 1 januari 2020 te indexeren; Zo is het dat Wij, de Afdeling advisering van de Raad van State gehoord, en met gemeen overleg der Staten-Generaal, hebben goedgevonden en verstaan, gelijk Wij goedvinden en verstaan bij deze:
Indien het bij koninklijke boodschap van 5 september 2018 ingediende voorstel van wet tot wijziging van de Wet op het kindgebonden budget in verband met het verhogen van de inkomensgrens van het kindgebonden budget voor paren (Kamerstukken 35 010) tot wet wordt verheven, wordt die wet als volgt gewijzigd: 1. Artikel I, onderdeel B, onder 2, vervalt. 2. Na artikel I wordt een artikel ingevoegd, luidende:
A.
Van de erfbelasting, bedoeld in de Successiewet 1956, is vrijgesteld hetgeen wordt verkregen aan aanspraken op een kindgebonden budget als bedoeld in artikel 1, eerste lid, van de Wet op het kindgebonden budget over de berekeningsjaren 2013 tot en met 2017. 3. Artikel II wordt als volgt gewijzigd: a. Voor de tekst wordt de aanduiding «1.» geplaatst. b. Er wordt een lid toegevoegd, luidende: 2. Artikel IA werkt terug tot en met 1 januari 2013 en geldt uitsluitend voor erfgenamen die vóór 1 september 2019 op grond van de Successiewet 1956 aangifte hebben gedaan.
Indien het bij koninklijke boodschap van 5 september 2018 ingediende voorstel van wet tot wijziging van de Wet op het kindgebonden budget in verband met het verhogen van de inkomensgrens van...
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