Dépôts tardifs des déclarations de succession en Région flamande : amendes alourdies
Auteur | Florence Cappuyns |
Depuis le 1er janvier 2015, le Code flamand de la Fiscalité (ci-après « CFF ») reprend le Code flamand de droits d’enregistrement et de droits de succession. Ce nouveau code est entré en vigueur à cette date (article 325 du décret), suite à un décret flamand du 17 décembre 2014 (Décr. Fl. du 17 décembre 2014, Doc. parl., Parl. Flam., sess. 2014-2015, n° 114), mais ce décret n’est pas encore publié ce 26 janvier.
En vertu du CFF, un bureau unique, le Vlaamse Belastingsdienst sera chargé d’assurer le service des droits d’enregistrement et des droits de succession flamands régionalisés. Toutes les déclarations de succession devront y être déposées.
Les termes « impôt d’enregistrement » (en néerlandais, « registratiebelasting ») couvriront à l’avenir les droits de donation, le droit sur la constitution d’une hypothèque, mais également les droits de vente et de partage (article 2 du décret).
Le délai pour déposer la déclaration de succession reste de 4 mois. La possibilité de prolonger ce délai subsiste, mais avec une majoration d’impôt. Cela signifie qu’une majoration sera due dès le délai légal dépassé d’un jour.
Avant l’adoption de ce nouveau code, le dépôt tardif en Flandre était sanctionné par une amende d’un montant de 25 € par mois de retard et par héritier/légataire universel qui n’aurait pas déposé la déclaration. La sanction a été sensiblement alourdie. En effet, en Flandres, l’amende se comptera dorénavant en pourcentage et pourra s’élever jusqu’à 20% des droits dus (article 307 du décret).
Une fois la déclaration de succession...
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