27:["$","main",null,{"className":"art-wrap","children":[["$","a",null,{"href":"/wetgeving/BWBR0002740","className":"art-back","children":["← ","WBR"]}],["$","header",null,{"className":"art-header","children":[["$","div",null,{"className":"art-badges","children":[["$","span",null,{"className":"art-badge art-badge-sub","children":"Overdrachtsbelasting"}],["$","span",null,{"className":"art-badge art-badge-nl","children":"NL"}]]}],["$","h1",null,{"className":"art-heading","children":["Art. ","14"," ","WBR"]}],["$","div",null,{"className":"art-meta","children":[["$","span",null,{"children":["Wet op belastingen van rechtsverkeer"," · "]}],["$","span",null,{"children":["Gewijzigd:"," ","9 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 14

1. De belasting bedraagt 6 percent.

2. In geval van inbreng wordt de belasting verminderd met de kapitaalsbelasting, voor zover deze is verschuldigd over de waarde waarover de belasting wordt berekend.

"}}],["$","div",null,{"className":"art-banner","children":["Geconsolideerde brontekst ter informatie; aan deze weergave kunnen geen rechten worden ontleend."," ",["$","a",null,{"href":"https://wetten.overheid.nl/BWBR0002740","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. ","14","."]}]]}],false,false]}]]}]]}]