La Belgique doit revoir son système d’évaluation des revenus immobiliers étrangers
| Auteur | Lida Achtari |
Le 22 mars dernier, la Commission européenne a demandé, par avis motivé, à la Belgique de revoir sa manière d’imposer les revenus immobiliers étrangers.
La Commission relève que l’évaluation des revenus de biens immobiliers de source étrangère est différente de celle des revenus immobiliers de source belge. En effet, les revenus de biens immobiliers de source étrangère sont évalués à environ 50% de leur valeur de marché tandis que ceux de source belge ne sont évalués qu’à environ 20 à 25 % de leur valeur de marché (en fait, pour les biens donnés en location à des fins d’habitation, le revenu cadastral dévalorisé).
Il s’agit là d’une pratique discriminatoire selon la Commission qui relève par ailleurs que cette pratique est également contraire à l’article 63 du Traité sur...
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