Transmission à cause de mort -Quelques solutions liées à un testament
Auteur | Emmanuel De Wilde D’Estmael; Pierre Henfling; François Minon |
Occupation de l'auteur | Avocats |
Pages | 430-435 |
Page 430
A côté de la donation, véhicule principal de droit civil pour optimiser fiscalement une future succession, deux autres mécanismes de droit civil peuvent aboutir à des solutions particulièrement avantageuses sur le plan fiscal : les contrats de mariage que nous avons étudiés ci-avant et les testaments. Ce dernier point sera donc examiné ci-dessous, sans que cet examen puisse être considéré comme exhaustif.
On se rappellera que depuis huit ans, il faut se préoccuper non seulement de la localisation internationale du défunt au moment de son décès, mais aussi de sa localisation sur le territoire belge et ce compte tenu des nouveaux taux de droits de succession en Régions flamande et de Bruxelles-Capitale.
Ainsi, si certaines solutions proposées seront satisfaisantes en Wallonie, elles pourraient être inutiles en Région flamande ou en Région de Bruxelles-Capitale et inversement.
Afin de diminuer, non pas les droits de succession, mais bien les droits de partage (1% sur la valeur totale du bien en cas de sortie d'indivision complète) et les frais de notaire, il peut être conseillé au testateur de déjà déterminer dans son testament les immeubles cédés à l'un ou à l'autre des légataires.
Ainsi, si le testateur a trois enfants (par exemple, l'un est fermier, l'autre vit en ville et le troisième souhaite reprendre l'entreprise familiale) et qu'il possède des terres, des immeubles de rapport et un bâtiment professionnel, il pourrait déjà prévoir un partage de ses biens en fonction des desiderata de chacun. Cela éviterait des indivisions inutiles et une sortie d'indivision coûteuse.
Cependant, en Région flamande, on constatera qu'un frein à certains testaments-partages entre des enfants existe, si l'un reçoit des Page 431 meubles et l'autre des immeubles. En effet, si chaque enfant reçoit des meubles et des immeubles, chacun sera taxé séparément pour les meubles et les immeubles, ce qui diminuera les droits de succession. l'inverse, si l'un reçoit uniquement des meubles et l'autre des immeubles, il n'y aura aucune scission meubles-immeubles et les droits seront plus élevés.
Afin de limiter la progressivité de l'impôt successoral, il peut être intéressant :
-
d'élargir le nombre des légataires (legs aux enfants et aux petits-enfants, legs à plusieurs neveux, legs à un cousin en même temps qu'à son conjoint en y incluant le cas échéant...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Livres et Revues
- 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
Subscribers can access the reported version of this case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the cited cases and legislation of a document.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the documents that have cited the case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Les abonnés peuvent voir les versions révisées de la législation avec des modifications
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see any amendments made to the case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a visualisation of a case and its relationships to other cases. An alternative to lists of cases, the Precedent Map makes it easier to establish which ones may be of most relevance to your research and prioritise further reading. You also get a useful overview of how the case was received.

Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the list of results connected to your document through the topics and citations Vincent found.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.