{"id":8247,"date":"2021-10-06T11:46:51","date_gmt":"2021-10-06T09:46:51","guid":{"rendered":"https:\/\/pareto.be\/?post_type=silo&#038;p=8247"},"modified":"2025-08-19T10:34:18","modified_gmt":"2025-08-19T08:34:18","slug":"droits-de-succession-taux-progressif-flandre","status":"publish","type":"silo","link":"https:\/\/pareto.be\/fr\/tout-savoir\/planification-successorale\/les-droits-de-succession\/droits-de-succession-taux-progressif-flandre\/","title":{"rendered":"Les droits de succession: le taux progressif en Flandre"},"content":{"rendered":"<h2 class=\"p1 medium-title\"><b>Quels sont les taux applicables en ligne directe, entre \u00e9poux et entre cohabitants l\u00e9gaux ?<\/b><\/h2>\n<p class=\"p3\">En ligne directe, entre \u00e9poux et entre cohabitants l\u00e9gaux, les taux sont calcul\u00e9s :<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">par h\u00e9ritier\u00a0;<\/li>\n<li class=\"li1\">s\u00e9par\u00e9ment sur la partie meuble et la partie immeuble de la masse successorale.<\/li>\n<\/ul>\n<p class=\"p1\">Les successions en ligne directe, entre \u00e9poux et entre cohabitants l\u00e9gaux sont impos\u00e9es aux taux les plus bas :<\/p>\n<div class=\"overflow-x-auto\">\n<table class=\"t1\" style=\"height: 118px;\" width=\"466\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Tranches en euros<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\"><span class=\"Apple-converted-space\">\u00a0<\/span>Taux en pourcentage<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">de 0,01 \u00e0 50.000 \u20ac inclus<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">3 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">de 50.000,01 \u00e0 250.000 \u20ac inclus<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">9 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">\u00e0 partir de 250.000,01 \u20ac<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">27 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 class=\"p1 medium-title\"><b>Quel sont les taux applicables entre fr\u00e8res et s\u0153urs ?<\/b><\/h2>\n<p class=\"p3\">Des taux diff\u00e9rents s\u2019appliquent,\u00a0selon les r\u00e8gles suivantes :<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">Ils s\u2019appliquent sur les parts nettes que chaque fr\u00e8re ou s\u0153ur obtient (chacun s\u00e9par\u00e9ment) lors de la succession\u00a0;<\/li>\n<li class=\"li1\">Pour ces legs, aucune division n&rsquo;est faite entre la partie mobili\u00e8re et la partie immobili\u00e8re de la succession, contrairement aux legs en ligne direct et entre partenaires.<\/li>\n<\/ul>\n<div class=\"overflow-x-auto\">\n<table class=\"t1\" style=\"height: 118px;\" width=\"445\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Tranches en euros<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Taux en pourcentage<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p4\">de 0,01 \u00e0 35.000 \u20ac inclus<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">25 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p4\">de 35.000,01 \u00e0 75.000 \u20ac inclus<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">30 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p4\">\u00e0 partir de 75.000,01 \u20ac<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">55 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 class=\"p1 medium-title\"><b>Que se passe-t-il si l&rsquo;on veut faire un don \u00e0 d&rsquo;autres personnes que des parents ?<\/b><\/h2>\n<p class=\"p3\">D\u2019autres taux s\u2019appliquent\u00a0:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">sur le total des montants nets que chaque h\u00e9ritier obtient. Chaque h\u00e9ritier paie une partie des droits de succession calcul\u00e9s globalement, proportionnellement \u00e0 l&rsquo;h\u00e9ritage net re\u00e7u.<\/li>\n<\/ul>\n<div class=\"overflow-x-auto\">\n<table class=\"t1\" style=\"height: 120px;\" width=\"432\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Tranches en euros<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Taux en pourcentage<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">de 0,01 \u00e0 35.000 \u20ac inclus<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">25 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">de 35.000,01 \u00e0 75.000 \u20ac<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">45 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">\u00e0 partir de 75.000,01 \u20ac<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">55 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 class=\"p1 medium-title\"><b>Et si vous voulez faire un don \u00e0 une organisation caritative ?<\/b><\/h2>\n<p class=\"p1\">Si vous l\u00e9guez tout ou partie de votre h\u00e9ritage \u00e0 une bonne cause, un taux sp\u00e9cial avantageux s&rsquo;applique aux associations et aux organisations.<\/p>\n<p>Comprendre les r\u00e8gles fiscales autour des successions est essentiel pour prot\u00e9ger au mieux vos proches. Pour plus d\u2019explications, consultez <a href=\"https:\/\/pareto.be\/fr\/tout-savoir\/planification-successorale\/les-droits-de-succession\/\"><strong>notre article d\u00e9di\u00e9.<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quels sont les taux applicables en ligne directe, entre \u00e9poux et entre cohabitants l\u00e9gaux ? En ligne directe, entre \u00e9poux et entre cohabitants l\u00e9gaux, les taux sont calcul\u00e9s : par h\u00e9ritier\u00a0; s\u00e9par\u00e9ment sur la partie meuble et la partie immeuble de la masse successorale. Les successions en ligne directe, entre \u00e9poux et entre cohabitants l\u00e9gaux [&hellip;]<\/p>\n","protected":false},"featured_media":13841,"parent":5092,"menu_order":0,"template":"","class_list":["post-8247","silo","type-silo","status-publish","has-post-thumbnail","hentry"],"acf":{"introduction":"<p class=\"p1\">Les droits de successions sont calcul\u00e9s selon diff\u00e9rents taux, d\u00e9pendant de la relation entre le successeur avec le d\u00e9funt et de l&rsquo;importance de la masse successorale.<\/p>\n<p class=\"p1\">La progressivit\u00e9 des taux est l\u2019augmentation des taux \u00e0 mesure que le montant sur lequel les droits de succession sont calcul\u00e9s augmentent. Par exemple : \u00ab\u00a0Les taux d&rsquo;imposition sont progressifs\u00a0\u00bb. Cela signifie que les taux augmentent \u00e0 mesure que vos revenus\/actifs augmentent.<\/p>\n","silo_children":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Les droits de succession: le taux progressif en Flandre - Pareto<\/title>\n<meta name=\"description\" content=\"En Flandres, les droits de successions sont calcul\u00e9s selon diff\u00e9rents taux. 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