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- Je Transmets Mon Entreprise
- Transférer Son Entreprise Dans la Cadre D'une Planification Successorale
Avertissement
Auteur | Emmanuel De Wilde D’Estmael; Pierre Henfling; François Minon |
Occupation de l'auteur | Avocats |
Pages | 233-233 |
Page 233
Il importe de préciser qu'une réforme des droits de succession et des droits de donation en Wallonie sera probablement mise en place en 2006.
Au moment où nous écrivons ces lignes, le texte n'a pas encore été voté. Nous ne pouvons donc pas encore faire un commentaire sur les nouvelles dispositions. Mais pour que le lecteur puisse être totalement informé, nous mettons en annexe le projet de décret tel qu'il a été présenté au Parlement wallon ce mois de décembre.
Le lecteur se réfèrera donc à ce texte, tout en vérifiant bien que des modifications n'auront pas été apportées lors du vote du texte.
Il apparaît que les grandes lignes de cette réforme seront :
- une modification dans les institutions publiques pouvant bénéficier du taux réduit en droits de succession ou en droits de donation ;
- une simplification des conditions pour obtenir le taux réduit ou le taux de 0 % en droits de succession et en droits de donation dans le cadre des transmissions d'entreprises familiales ;
- une réduction des taux, lorsque les bénéficiaires appartiennent au Tableau I, pour la résidence principale du défunt, à l'instar...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Je transmets mon entreprise
- Transférer son entreprise dans la cadre d'une planification successorale
- Avertissement
- Préambule
- Généralités sur la transmission à titre gratuit d'un patrimoine - Questions préalables à se poser avant de réaliser une programmation successorale
- Quelques notions sur le droit des successions (civil)
- Présence d'un conjoint - Les régimes matrimoniaux
- Les droits successoraux du conjoint survivant
- Les droits de succession (fiscal)
- Les droits de donation
- Transmission à cause de mort -Quelques solutions liées à un testament
- Transmission entre vifs à titre gratuit de biens meubles - Formes des donations non notariées
- Transmission entre vifs à titre gratuit d’une entreprise individuelle
- Comment transmettre son entreprise (ou une partie déterminée de son patrimoine) à un seul de ses héritiers sans léser les autres ?
- Comment céder son entreprise en conservant la gestion et/ou les revenus ?
- La holding en tant qu'instrument de gestion et de transmission patrimoniale
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