- Case involves one of the heirs of the deceased who continued renting out properties after the death
- Heirs did not pay the required BBO tax on rental income
- Heir argues that he should not be solely responsible for the tax as there are multiple heirs
- Court rules that each heir is considered a separate entrepreneur for the rental activities
- Heir is held liable for BBO tax on his share of rental income
- Heir did not pay the required BBO tax and is fined accordingly
- Court finds the fines appropriate and dismisses the appeal
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
