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De erfenis komt dan ‘te laat’ zoals men in de volksmond zegt.",{"type":51,"children":63},[64],{"type":54,"text":65},"Met deze nieuwe techniek is het de bedoeling dat de kleinkinderen rechtstreeks van hun grootouders erven.",{"type":51,"children":67},[68],{"type":54,"text":69},"Er was reeds de mogelijkheid dat u als ouder uw erfdeel verwerpt. Dit betekent dat u binnen de vier maanden na het overlijden een verklaring aflegt waarbij u de erfenis weigert van uw ouder zodat uw kinderen in uw plaats komen en rechtstreeks erven van hun grootouder. Op die manier wordt de erfbelasting overgeslagen, maar dit betekent dan dat u afziet van uw ganse erfenis en vaak is zoiets emotioneel niet zo evident.",{"type":51,"children":71},[72],{"type":54,"text":73},"De andere mogelijkheid is dat u de erfenis aanvaardt en de successierechten betaalt.",{"type":51,"children":75},[76],{"type":54,"text":77},"In een volgende fase (met een maximumtermijn van 1 jaar na het overlijden) kan u een erfenissprong maken door middel van de doorgeefschenking. Diegene die komt te erven, kan een deel van de erfenis aan zijn kinderen overmaken zonder daarvoor een belasting te moeten betalen. 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