{"id":1010,"date":"2018-05-07T00:00:00","date_gmt":"2018-05-06T22:00:00","guid":{"rendered":"https:\/\/pareto.be\/droits-de-donation-en-region-flamande-extension-de-la-reserve-de-progressivite-aux-biens-situes-a-l\/"},"modified":"2025-02-20T14:30:30","modified_gmt":"2025-02-20T13:30:30","slug":"droits-de-donation-en-region-flamande-extension-de-la-reserve-de-progressivite-aux-biens-situes-a-l","status":"publish","type":"post","link":"https:\/\/pareto.be\/fr\/droits-de-donation-en-region-flamande-extension-de-la-reserve-de-progressivite-aux-biens-situes-a-l\/","title":{"rendered":"Droits de donation en R\u00e9gion flamande : extension de la r\u00e9serve de progressivit\u00e9 aux biens situ\u00e9s \u00e0 l\u2019\u00e9tranger"},"content":{"rendered":"

Principe\u00a0: l\u2019enregistrement des donations immobili\u00e8res des immeubles sis en Belgique<\/u><\/strong>
\nPour rappel, la donation d\u2019un bien immeuble sis en Belgique est obligatoirement enregistrable. Au contraire, la donation d\u2019un immeuble situ\u00e9 \u00e0 l\u2019\u00e9tranger n\u2019est pas obligatoirement enregistrable en Belgique.<\/p>\n

Donation immobili\u00e8re\u00a0: r\u00e8gle de la progressivit\u00e9 pendant trois ans<\/u><\/strong>
\nEn mati\u00e8re de donations immobili\u00e8res les droits de donation sont progressifs par tranches. Ceci signifie que plus le montant de la donation est important, plus les taux applicables seront \u00e9lev\u00e9s.<\/p>\n

\n\n\n\n\n\n\n\n\n
Droits de donation en R\u00e9gion flamande \u2013 Donations immobili\u00e8res<\/strong><\/td>\n<\/tr>\n
Tranches d\u2019imposition<\/strong><\/td>\nTaux en ligne directe et entre partenaires<\/strong><\/td>\nTaux en dehors de la ligne directe<\/strong><\/td>\n<\/tr>\n
0 \u20ac – 150.000 \u20ac<\/strong><\/td>\n3 %<\/td>\n10%<\/td>\n<\/tr>\n
150.000 \u20ac – 250.000 \u20ac<\/strong><\/td>\n9 %<\/td>\n20%<\/td>\n<\/tr>\n
250.000 \u20ac – 450.000 \u20ac<\/strong><\/td>\n18 %<\/td>\n30%<\/td>\n<\/tr>\n
Au-del\u00e0 de 450.000 \u20ac<\/strong><\/td>\n27 %<\/td>\n40%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Pour \u00e9chapper aux taux progressifs des droits de donation applicables aux donations immobili\u00e8res, il est tentant pour le donateur de r\u00e9duire la valeur de la donation en la \u00ab\u00a0saucissonnant\u00a0\u00bb en plusieurs donations successives (afin d\u2019\u00e9viter les tranches sup\u00e9rieures).<\/p>\n

C\u2019est pourquoi, il existe une r\u00e8gle sp\u00e9cifique de cumul des biens immobiliers. En effet, en mati\u00e8re de donations immobili\u00e8res, il est tenu compte, pour d\u00e9terminer les taux des droits de donation, de la valeur des autres donations soumises \u00e0 enregistrement d\u00e9j\u00e0 intervenues entre les m\u00eames personnes au cours des trois derni\u00e8res ann\u00e9es.<\/strong> D\u00e8s lors, si une donation immobili\u00e8re intervient moins de trois ann\u00e9es apr\u00e8s une premi\u00e8re donation immobili\u00e8re intervenue entre les m\u00eames parties, cette nouvelle donation sera alors impos\u00e9e \u00e0 des taux sup\u00e9rieurs. Il s\u2019agit du m\u00e9canisme dit de la \u00ab\u00a0r\u00e9serve de progressivit\u00e9\u00a0\u00bb.<\/p>\n

Jusqu\u2019\u00e0 pr\u00e9sent, il n\u2019\u00e9tait tenu compte que des donations d\u2019immeubles situ\u00e9s en Belgique pour le calcul de la r\u00e9serve de progressivit\u00e9. Les immeubles situ\u00e9s \u00e0 l\u2019\u00e9tranger \u00e9taient donc exclus. Vous pouviez d\u00e8s lors donner vos immeubles \u00e0 l\u2019\u00e9tranger sans que cela n\u2019ait pour cons\u00e9quence l\u2019augmentation des droits de donation dus en Belgique pour un bien immeuble sis en Belgique.<\/p>\n

Modification du l\u00e9gislateur flamand\u00a0: int\u00e9gration des immeubles sis \u00e0 l\u2019\u00e9tranger dans le calcul de la progressivit\u00e9<\/u><\/strong><\/p>\n

A pr\u00e9sent, le l\u00e9gislateur flamand a indiqu\u00e9 que la donation d\u2019un immeuble situ\u00e9 \u00e0 l\u2019\u00e9tranger r\u00e9alis\u00e9e entre les m\u00eames parties, end\u00e9ans le d\u00e9lai de trois ans<\/u> pr\u00e9c\u00e9dant la r\u00e9alisation d\u2019une nouvelle donation immobili\u00e8re d\u2019un bien immeuble sis en Belgique, doit \u00eatre prise en consid\u00e9ration en vue de calculer la progressivit\u00e9 de l\u2019imp\u00f4t (alors m\u00eame que cette donation d\u2019un immeuble \u00e9tranger n\u2019est pas obligatoirement enregistrable en Belgique).
\nEn conclusion, la donation de vos immeubles \u00e0 l\u2019\u00e9tranger impactera les droits de donation dus en Belgique sur vos donations immobili\u00e8res belges.<\/strong><\/p>\n

En pratique<\/u><\/strong>
\nCe changement l\u00e9gislatif exprime \u00e0 nouveau la n\u00e9cessit\u00e9 de vous y prendre \u00e0 temps pour organiser votre patrimoine. En effet, l\u2019id\u00e9al pour diminuer la progressivit\u00e9 de l\u2019imp\u00f4t en mati\u00e8re de droits de donation est d\u2019espacer, dans la mesure du possible, vos donations immobili\u00e8res belges ou \u00e9trang\u00e8res dans le temps (respect du d\u00e9lai des trois ans).
\nBien entendu, l\u2019organisation des donations immobili\u00e8res que vous r\u00e9aliserez au cours de votre vie doit s\u2019analyser en fonction de votre situation personnelle et de vos desideratas<\/em>.<\/p>\n

Alice Comp\u00e8re – Juriste<\/strong>\u00a0f<\/strong>iscaliste chez Pareto<\/strong><\/div>\n","protected":false},"excerpt":{"rendered":"

Au terme d’un décret du 8 décembre 2017, le législateur flamand a étendu la réserve de progressivité applicable en matière de donations immobilières successives entre les mêmes parties.<\/p>\n","protected":false},"author":2,"featured_media":15362,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1010","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"acf":{"alternate_title":null,"introduction":null,"buttons":null,"image":null,"display_type":null},"yoast_head":"\nDroits de donation en R\u00e9gion flamande : changements l Pareto<\/title>\n<meta name=\"description\" content=\"A pr\u00e9sent, il y a une extension de la r\u00e9serve de progressivit\u00e9 aux biens situ\u00e9s \u00e0 l\u2019\u00e9tranger. 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