{"id":86390,"date":"2026-08-05T10:14:22","date_gmt":"2026-08-05T08:14:22","guid":{"rendered":"https:\/\/pareto.be\/?p=86390"},"modified":"2026-09-02T12:35:11","modified_gmt":"2026-09-02T10:35:11","slug":"quand-lusufruit-prend-de-la-valeur-les-nouvelles-tables-de-conversion","status":"publish","type":"post","link":"https:\/\/pareto.be\/fr\/quand-lusufruit-prend-de-la-valeur-les-nouvelles-tables-de-conversion\/","title":{"rendered":"Quand l\u2019usufruit prend de la valeur : les nouvelles tables de conversion"},"content":{"rendered":"<p><strong><em>\u00c0 quoi servent ces tables\u00a0?<\/em><\/strong><\/p>\n<p>Le d\u00e9membrement de propri\u00e9t\u00e9 s\u00e9pare l\u2019usufruit de la nue-propri\u00e9t\u00e9. Il peut na\u00eetre d\u2019une succession, en vertu de la loi ou d\u2019un testament. Mais il peut aussi \u00eatre organis\u00e9 hors succession, notamment par une donation avec r\u00e9serve d\u2019usufruit, un achat scind\u00e9 ou une autre convention.<\/p>\n<p>En pr\u00e9sence d\u2019enfants et \u00e0 d\u00e9faut d\u2019am\u00e9nagement particulier, le conjoint survivant recueille en principe l\u2019usufruit de la succession, tandis que les enfants re\u00e7oivent la nue-propri\u00e9t\u00e9. Le cohabitant l\u00e9gal survivant dispose de droits plus limit\u00e9s\u00a0: en principe, il ne recueille que l\u2019usufruit du logement principal de la famille et des meubles qui le garnissent. Dans ces situations, le conjoint survivant, le cohabitant l\u00e9gal survivant ou l\u2019un des nus-propri\u00e9taires peut, aux conditions pr\u00e9vues par la loi, demander la conversion de l\u2019usufruit. Plus concr\u00e8tement, cette conversion peut prendre la forme d\u2019une attribution en pleine propri\u00e9t\u00e9 de certains biens, d\u2019un capital ou d\u2019une rente index\u00e9e et garantie. Mais encore faut-il chiffrer ce droit. C\u2019est le r\u00f4le des tables de conversion\u00a0: elles expriment la valeur de l\u2019usufruit en pourcentage de la pleine propri\u00e9t\u00e9, selon l\u2019\u00e2ge et le sexe de l\u2019usufruitier. Elles ne s\u2019imposent toutefois pas \u00e0 tous les d\u00e9membrements.<\/p>\n<p>Mais une protection demeure\u00a0: l\u2019usufruit portant sur le logement principal de la famille au jour de l\u2019ouverture de la succession et sur les meubles qui le garnissent ne peut \u00eatre converti sans l\u2019accord du conjoint survivant. Une protection \u00e9quivalente est pr\u00e9vue pour le cohabitant l\u00e9gal survivant, pour le logement dont il recueille l\u2019usufruit.<\/p>\n<p><strong><em>Pourquoi cette valeur augmente<\/em><\/strong><\/p>\n<p>Deux param\u00e8tres d\u00e9terminent la valeur de conversion\u00a0: les esp\u00e9rances de vie issues des tables de mortalit\u00e9 prospectives et un taux d\u2019int\u00e9r\u00eat fond\u00e9 sur les obligations lin\u00e9aires de l\u2019\u00c9tat belge (OLO). Pour les \u00e2ges jeunes et moyens, ce taux passe de 2,50\u00a0% \u00e0 2,72\u00a0%, mais il reste plus faible aux \u00e2ges avanc\u00e9s. Les esp\u00e9rances de vie ont aussi \u00e9t\u00e9 actualis\u00e9es, avec des \u00e9volutions variables selon l\u2019\u00e2ge et le sexe. En pratique, la hausse de 2026 s\u2019explique surtout par le rel\u00e8vement du taux d\u2019int\u00e9r\u00eat. Plus ce taux est \u00e9lev\u00e9, moins la nue-propri\u00e9t\u00e9 vaut aujourd\u2019hui, car le nu-propri\u00e9taire n\u2019aura la pleine jouissance du bien qu\u2019\u00e0 l\u2019extinction de l\u2019usufruit.<\/p>\n<p><strong><em>Une hausse concentr\u00e9e sur les \u00e2ges moyens<\/em><\/strong><\/p>\n<p>Plus concr\u00e8tement, entre 40 et 60 ans, l\u2019usufruit gagne environ trois points par rapport aux tables pr\u00e9c\u00e9dentes, un peu moins pour les femmes. Autour de 65 \u00e0 70 ans, la hausse est d\u2019environ deux points. \u00c0 partir de 80 ans, l\u2019\u00e9cart reste inf\u00e9rieur \u00e0 un point.<\/p>\n<p><em>Prenons un exemple\u00a0: une veuve de 68 ans recueille l\u2019usufruit d\u2019un appartement de 450.000\u00a0\u20ac. Le rachat de l\u2019usufruit par ses enfants repr\u00e9sente 185.220\u00a0\u20ac selon les nouvelles tables, contre 176.220\u00a0\u20ac selon les pr\u00e9c\u00e9dentes. \u00c0 \u00e2ge et valeur identiques, la diff\u00e9rence atteint donc 9.000\u00a0\u20ac.<\/em><\/p>\n<p><strong><em>Ce que cela change<\/em><\/strong><\/p>\n<ul>\n<li>l\u2019usufruitier qui convertit son usufruit en capital re\u00e7oit davantage. \u00c0 l\u2019inverse, le nu-propri\u00e9taire qui le rach\u00e8te paie plus cher\u00a0;<\/li>\n<li>pour une donation avec r\u00e9serve d\u2019usufruit, un achat scind\u00e9 ou un autre d\u00e9membrement conventionnel, ces tables peuvent servir de point de comparaison. Mais elles ne s\u2019imposent pas et la m\u00e9thode d\u2019\u00e9valuation doit \u00eatre adapt\u00e9e \u00e0 l\u2019op\u00e9ration\u00a0;<\/li>\n<li>de m\u00eame, pour les usufruits constitu\u00e9s depuis le 1<sup>er<\/sup> septembre 2021, la contribution de l\u2019usufruitier aux grosses r\u00e9parations, notamment celles qui touchent \u00e0 la structure du bien, peut augmenter puisqu\u2019elle d\u00e9pend de la valeur de son usufruit.<\/li>\n<\/ul>\n<p><strong><em>Conclusion\u00a0: une valeur qui bouge chaque ann\u00e9e<\/em><\/strong><\/p>\n<p>Par cons\u00e9quent, ces tables constituent, \u00e0 d\u00e9faut d\u2019accord contraire, la r\u00e9f\u00e9rence l\u00e9gale pour la conversion successorale et interviennent dans le calcul de la contribution \u00e0 certaines grosses r\u00e9parations. Mais elles ne sont ni une m\u00e9thode universelle de valorisation ni un bar\u00e8me fiscal\u00a0: les droits de succession et de donation ob\u00e9issent aux r\u00e8gles fiscales propres \u00e0 chaque R\u00e9gion.<\/p>\n<p>Si vous souhaitez calculer ou actualiser la valeur d\u2019un usufruit et en mesurer les cons\u00e9quences sur une succession, une donation ou une op\u00e9ration immobili\u00e8re, n\u2019h\u00e9sitez pas \u00e0 contacter l\u2019un de nos consultants.<\/p>\n<p><strong>Olivier Doms<\/strong>, juriste fiscaliste chez Pareto<\/p>\n<p>Article r\u00e9dig\u00e9 le 3 ao\u00fbt 2026<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 quoi servent ces tables\u00a0? Le d\u00e9membrement de propri\u00e9t\u00e9 s\u00e9pare l\u2019usufruit de la nue-propri\u00e9t\u00e9. Il peut na\u00eetre d\u2019une succession, en vertu de la loi ou d\u2019un testament. Mais il peut aussi \u00eatre organis\u00e9 hors succession, notamment par une donation avec r\u00e9serve d\u2019usufruit, un achat scind\u00e9 ou une autre convention. En pr\u00e9sence d\u2019enfants et \u00e0 d\u00e9faut [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":86391,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-86390","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"acf":{"alternate_title":"Quand l\u2019usufruit prend de la valeur : les nouvelles tables de conversion","introduction":"<p>En Belgique, combien vaut r\u00e9ellement un usufruit\u00a0? De nouvelles tables publi\u00e9es au Moniteur belge le 3 juillet 2026 actualisent la valeur de conversion de l\u2019usufruit. Pour les \u00e2ges moyens, elles revalorisent l\u2019usufruit de pr\u00e8s de trois points de pourcentage. Cette mise \u00e0 jour technique peut se chiffrer en dizaines de milliers d\u2019euros lors d\u2019un partage ou d\u2019une conversion.<\/p>\n"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tables de conversion de l\u2019usufruit 2026 | Pareto<\/title>\n<meta name=\"description\" content=\"Les tables de conversion de l\u2019usufruit \u00e9voluent en 2026. 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