Assurer le risque de droits de succession après donation
Auteur | Chloé Binnemans |
En matière de donations mobilières, le don manuel d’un bien meuble ou d’une somme d’argent ainsi que la donation par virement bancaire ne sont pas obligatoirement enregistrables. Il est donc parfaitement légal de faire une donation en s’abstenant de la présenter à l’enregistrement et en s’abstenant, par conséquent, de payer le droit de donation.
Pour prévenir cette perte de matière imposable, le législateur a édicté une règle particulière, inscrite à l’article 7 du Code des droits de succession, selon laquelle les biens dont « le défunt a disposé à titre gratuit dans les trois ans précédant son décès, sont considérés comme faisant partie de sa succession si la libéralité n’a pas été assujettie au droit d’enregistrement établi pour les donations ».
Par conséquent, en cas de décès du donateur dans les trois ans de la donation mobilière non enregistrée, les biens donnés seront réintégrés dans la masse successorale et soumis aux droits de succession.
Il existe donc un risque fiscal non négligeable lié au décès du donateur. Ce risque peut néanmoins être neutralisé de deux manières :
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