27:["$","main",null,{"className":"art-wrap","children":[["$","a",null,{"href":"/wetgeving/BWBR0002226","className":"art-back","children":["← ","SW 1956"]}],["$","header",null,{"className":"art-header","children":[["$","div",null,{"className":"art-badges","children":[["$","span",null,{"className":"art-badge art-badge-sub","children":"Schenk- en erfbelasting"}],["$","span",null,{"className":"art-badge art-badge-nl","children":"NL"}]]}],["$","h1",null,{"className":"art-heading","children":["Art. ","40"," ","SW 1956"]}],["$","div",null,{"className":"art-meta","children":[["$","span",null,{"children":["Successiewet 1956"," · "]}],["$","span",null,{"children":["Gewijzigd:"," ","6 januari 2026"]}]]}]]}],["$","div",null,{"className":"art-body","children":[["$","div",null,{"className":"art-text-col","children":[["$","h2",null,{"children":"Wettekst"}],["$","div",null,{"className":"law-body","dangerouslySetInnerHTML":{"__html":"

Artikel 40

1. De inspecteur kan de schenker die naar zijn mening vermoedelijk een belastbare schenking heeft gedaan, uitnodigen tot het doen van aangifte.

2. De schenker en de begiftigde - dan wel de gezamenlijke schenkers of begiftigden - kunnen gezamenlijk aangifte doen.

"}}],["$","div",null,{"className":"art-banner","children":["Geconsolideerde brontekst ter informatie; aan deze weergave kunnen geen rechten worden ontleend."," ",["$","a",null,{"href":"https://wetten.overheid.nl/BWBR0002226","target":"_blank","rel":"noopener noreferrer","children":"Raadpleeg de officiële versie"}]," ","op ","wetten.overheid.nl","."]}],false]}],["$","div",null,{"className":"art-cases-col","children":[["$","section",null,{"className":"art-section","children":[["$","h2",null,{"children":"Jurisprudentie"}],["$","p",null,{"className":"art-empty","children":["Nog geen gepubliceerde uitspraken over art. ","40","."]}]]}],false,false]}]]}]]}]