Arrêté ministériel établissant les modèles de formulaire visé à l'article 8, § 1er, de l'arrêté du Gouvernement de la Région de Bruxelles-Capitale du 19 janvier 2017 établissant les modalités du régime préférentiel applicable aux droits de succession en cas de transmission des entreprises familiales et des sociétés familiales, de 8 janvier 2020
Article 1er. Le formulaire destiné à vérifier si les conditions pour le maintien du statut fiscal avantageux, obtenu dans le cadre de la transmission d'une entreprise familiale, ont été respectées jusqu'à l'expiration d'un délai de trois ans à compter de la date de décès du défunt, tel que visé à l'article 60bis/2, § 1er, du Code des droits de succession, est repris en annexe 1 du présent arrêté.
Art. 2. Le formulaire destiné à vérifier si les conditions pour le maintien du statut fiscal avantageux, obtenu dans le cadre de la transmission d'une société familiale, ont été respectées jusqu'à l'expiration d'un délai de trois ans à compter de la date de décès du défunt, tel que visé à l'article 60bis/2, § 1er, du Code des droits de succession, est repris en annexe 2 du présent arrêté.
Art. 3. Le présent arrêté produit ses effets le 1er janvier 2020.
ANNEXES.
( Image non reprise pour des raisons techniques, voir M.B. du 14-01-2020, p. 998 )
Signatures
Bruxelles, le 8 janvier 2020.
Le Ministre du Gouvernement de la Région de Bruxelles-Capitale, chargé des Finances, du Budget, de la Fonction publique et de la Promotion du multilinguisme,
S. GATZ
Préambule
Le Ministre du Gouvernement de la Région de Bruxelles-Capitale, chargé des Finances et du Budget,
Vu le Code des droits de succession, l'article 60bis/2, § 1er, inséré par l'ordonnance du 12 décembre 2016 portant la deuxième partie de la réforme fiscale;
Vu l'arrêté du Gouvernement de la Région de Bruxelles Capitale du 19 janvier 2017 établissant les modalités du régime préférentiel applicable aux droits de...
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