Augmentation en Région wallonne des taux des droits de donation de biens meubles, et suppression du taux de 10% pour certaines acquisitions de biens immeubles
Auteur | Severine Segier |
En Région wallonne, le Code des droits d’enregistrement prévoit une réduction des tarifs des droits de donation de biens meubles, qui déroge aux taux souvent prohibitifs prévus par la loi. Pour rappel, le code prévoit en principe, pour les donations de biens, des taux allant de 4 % (pour la première tranche de 25.000 € et en ligne directe ou entre conjoints) à 80 % (pour le taux maximal applicable à partir de 175.000 € entre toutes autres personnes).
Les donations de biens meubles soumises au taux réduit ont été fort nombreuses depuis l’année 2006, année où les taux réduits d’application pour les biens meubles sont entrés en vigueur.
Ces taux étaient fixés à 3 % pour les donations en ligne directe entre époux et entre cohabitants légaux, à 5 % pour les donations entre frères et sœurs et entre oncles ou tantes et neveux ou nièces, et à 7 % pour les donations faites à d’autres personnes.
Un décret du 15 décembre 2011, contenant le budget des recettes de la Région wallonne pour l’année budgétaire 2012, prévoit une augmentation de 10 % du tarif des droits de donation entre vifs de biens meubles.
Dès lors, le taux de 3 % passe à 3,3 % ; le taux de 5...
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