{"id":52470,"date":"2024-10-25T14:14:58","date_gmt":"2024-10-25T12:14:58","guid":{"rendered":"https:\/\/pareto.be\/?p=52470"},"modified":"2025-02-20T14:29:30","modified_gmt":"2025-02-20T13:29:30","slug":"bruxelles-vs-belgique-ventes-succession","status":"publish","type":"post","link":"https:\/\/pareto.be\/fr\/bruxelles-vs-belgique-ventes-succession\/","title":{"rendered":"Droits de vente, de donation et de succession \u2013 Quand la Belgique avance, Bruxelles pi\u00e9tine"},"content":{"rendered":"<h2 class=\"medium-title\"><strong>Acquisition immobili\u00e8re<\/strong><\/h2>\n<p>Jusqu\u2019\u00e0 pr\u00e9sent, en R\u00e9gions wallonne et bruxelloise, toute acquisition immobili\u00e8re ne pouvait se faire que moyennant le paiement de droits d\u2019enregistrement de l\u2019ordre de 12,5 % du prix de vente.<\/p>\n<p>Si rien ne change \u00e0 Bruxelles, la Wallonie pr\u00e9voit de baisser ce taux \u00e0 3 % pour l\u2019acquisition d\u2019une habitation dite \u00ab\u00a0propre et unique\u00a0\u00bb d\u00e8s 2025.<\/p>\n<p>C\u00f4t\u00e9 flamand, l\u00e0 o\u00f9 ces droits \u00e9taient d\u00e9j\u00e0 baiss\u00e9s \u00e0 3 %, il est maintenant question de les baisser jusqu\u2019\u00e0 2 %, ce d\u00e8s janvier 2025 et \u00e9galement pour l\u2019acquisition d\u2019une habitation propre et unique.<\/p>\n<p>Reste que la R\u00e9gion de Bruxelles-Capitale octroie un abattement, une premi\u00e8re tranche sur laquelle aucuns droits d\u2019enregistrement ne sont dus. Depuis 2023, celui-ci s\u2019\u00e9l\u00e8ve \u00e0 200.000 \u20ac, pour l\u2019acquisition d\u2019une habitation propre et unique dont le prix ne d\u00e9passe pas les 600.000 \u20ac.<\/p>\n<h2 class=\"medium-title\"><strong>Droits d\u2019enregistrement sur les donations immobili\u00e8res et droits de succession<\/strong><\/h2>\n<p>La Wallonie creuse l\u2019\u00e9cart, en pr\u00e9voyant \u00e9galement une r\u00e9duction de moiti\u00e9 pour l\u2019ensemble des taux de droits d\u2019enregistrement applicables en cas de donation immobili\u00e8re. Et cela, tant pour les taux applicables en ligne directe et entre conjoints que ceux applicables entre toutes autres personnes. De m\u00eame, les droits de succession seront r\u00e9duits de moiti\u00e9, \u00e9galement pour chaque cat\u00e9gorie d\u2019h\u00e9ritiers. Ces modifications ne sont toutefois pr\u00e9vues qu\u2019\u00e0 partir de janvier 2028.<\/p>\n<p>En R\u00e9gion bruxelloise, aucun changement ne se profile ni en mati\u00e8re de donations immobili\u00e8res, ni en mati\u00e8re de succession, mais rappelons que la capitale a r\u00e9cemment suivi l\u2019exemple de la R\u00e9gion flamande dans ces domaines, du moins en partie. En effet, depuis 2024 en R\u00e9gion de Bruxelles-Capitale, un cohabitant de fait est assimil\u00e9 \u00e0 un \u00e9poux (partenaire) par rapport au donateur\/d\u00e9funt, tant pour le calcul des droits de donation que des droits de succession, d\u00e8s lors qu\u2019il a cohabit\u00e9 au moins un an avec ce dernier. D\u2019autres avantages de cet ordre ont \u00e9galement \u00e9t\u00e9 impl\u00e9ment\u00e9s \u00e0 Bruxelles pour les cohabitants de faits, ce qui n\u2019est toujours pas le cas en Wallonie.<\/p>\n<p>Notons que la Flandre r\u00e9unit \u00e0 elle seule tous ces avantages, qu\u2019elle a d\u2019ailleurs inspir\u00e9s aux autres R\u00e9gions, chacune puisant ce qui lui convient dans les id\u00e9es flamandes.<\/p>\n<h2 class=\"medium-title\"><strong>Bruxelles <\/strong><\/h2>\n<p>Pour l\u2019instant donc, aucun mouvement du c\u00f4t\u00e9 de Bruxelles. La raison principale reste qu\u2019il n\u2019existe aujourd\u2019hui toujours pas d\u2019accord de gouvernement pour la R\u00e9gion.<\/p>\n<p>Cependant, il serait surprenant que la R\u00e9gion de Bruxelles-Capitale fasse \u00e9galement un pas vers la diminution de la pression fiscale sur les ventes et donations immobili\u00e8res, ou sur les successions. Le probl\u00e8me de fond est tout bonnement budg\u00e9taire car le futur gouvernement bruxellois aura d\u00e9j\u00e0 maille \u00e0 partir avec le maintien de l\u2019\u00e9quilibre recettes-d\u00e9penses.<\/p>\n<p><strong>Charles GERARD <\/strong>&#8211; Juriste fiscaliste chez PARETO S.A.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Acquisition immobili\u00e8re Jusqu\u2019\u00e0 pr\u00e9sent, en R\u00e9gions wallonne et bruxelloise, toute acquisition immobili\u00e8re ne pouvait se faire que moyennant le paiement de droits d\u2019enregistrement de l\u2019ordre de 12,5 % du prix de vente. Si rien ne change \u00e0 Bruxelles, la Wallonie pr\u00e9voit de baisser ce taux \u00e0 3 % pour l\u2019acquisition d\u2019une habitation dite \u00ab\u00a0propre et [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":52471,"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-52470","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"acf":{"alternate_title":"Droits de vente, de donation et de succession - Quand la Belgique avance, Bruxelles pi\u00e9tine","introduction":"<p>Impossible de passer \u00e0 c\u00f4t\u00e9 des nouvelles mesures fiscales port\u00e9es r\u00e9cemment par la R\u00e9gion wallonne et la R\u00e9gion flamande.<\/p>\n<p>Rappelons en effet que la Wallonie compte diminuer non seulement les droits d\u2019enregistrement dus sur l\u2019acquisition d\u2019une premi\u00e8re habitation, mais \u00e9galement les droits sur les donations immobili\u00e8res et l\u2019ensemble des droits de succession.<\/p>\n<p>Si jusqu\u2019ici la Wallonie ne faisait pas figure d\u2019exemple en mati\u00e8re de fiscalit\u00e9 patrimoniale. Elle risque \u00e0 l\u2019avenir de devenir un incontournable. \u00c0 titre de comparaison, attardons-nous du c\u00f4t\u00e9 de Bruxelles pour comprendre les diff\u00e9rences qui existent.<\/p>\n"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxe sur la vente et droits de succession : Bruxelles vs Belgique<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez dans cet article comment Bruxelles reste \u00e0 la tra\u00eene des r\u00e9formes fiscales en Wallonie et en Flandre\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pareto.be\/fr\/bruxelles-vs-belgique-ventes-succession\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe sur la vente et droits de succession : 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