5:["$","article",null,{"className":"py-12 md:py-16","children":[["$","script",null,{"type":"application/ld+json","dangerouslySetInnerHTML":{"__html":"$21"}}],["$","div",null,{"className":"container max-w-4xl","children":[["$","div",null,{"className":"mb-8","children":[null,["$","h1",null,{"className":"text-3xl md:text-4xl lg:text-5xl font-semibold mb-6 text-[#0e1629]","children":"Zijn langdurig samenwonende broer en zus partners voor de erfbelasting? - Verklaring van Erfrecht nodig?"}]]}],["$","div",null,{"className":"mb-6 rounded-2xl overflow-hidden","children":["$","img",null,{"src":"https://ntqohehminbupwjbrrwg.supabase.co/storage/v1/object/public/media/blog/migrated/1773228650704-2c22ef.jpg","alt":"Zijn langdurig samenwonende broer en zus partners voor de erfbelasting? - Verklaring van Erfrecht nodig?","className":"w-full max-h-[400px] object-cover"}]}],["$","div",null,{"className":"flex items-center gap-3 mb-8","children":[["$","img",null,{"src":"/peter400.png","alt":"mr. P. Duijzend, notaris","className":"w-12 h-12 rounded-full object-cover"}],["$","div",null,{"className":"text-sm","children":[["$","p",null,{"className":"text-[#0e1629] font-medium","children":["Door: ","mr. P. Duijzend, notaris"]}],["$","p",null,{"className":"text-[#6a7a94]","children":["Gepubliceerd: ",["$","time",null,{"dateTime":"2022-08-17T08:14:28.000Z","children":"17-08-2022"}]," ","· ",1," min. leestijd"]}],["$","p",null,{"className":"text-xs text-[#6a7a94] mt-0.5","children":["Laatst bijgewerkt: ",["$","time",null,{"dateTime":"2026-03-11T11:42:06.342Z","children":"11-03-2026"}]]}]]}]]}],["$","div",null,{"className":"prose prose-lg max-w-none","dangerouslySetInnerHTML":{"__html":"

Ja, onder voorwaarden zijn langdurig samenwonende broer en zus als partners aan te merken voor de erfbelasting. Zij hebben recht op de partnervrijstelling bij overlijden. Zie deze uitspraak: ECLI:NL:GHARL:2022:5910

"}}],false,["$","div",null,{"className":"mt-12 pt-8 border-t","children":"$L22"}]]}]]}]