Le régime attractif des fondations privées
Auteur | Pascale Hautfenne |
Dans le précédent numéro, nous commentions une décision du SDA (Service des décisions anticipées) rendue en matière de fondation privée et nous y soulignions une possible analogie avec un véhicule tel qu’un trust discrétionnaire.
La récente actualité liée à la demande d’acquisition de la nationalité belge par un riche français met également sous les feux de la rampe le véhicule que constitue la fondation privée de droit belge.
Une fondation privée peut en effet être utilisée dans une optique de préservation d’un patrimoine familial, en évitant les droits de succession.
La fondation, constituée par une ou plusieurs personnes physiques ou morales, consiste « à affecter un patrimoine à la réalisation d’un but désintéressé déterminé » (article 27 de la loi du 2 mai 2002).
La fondation ne peut procurer aucun gain matériel, ni au fondateur ni aux administrateurs, ni à toute autre personne sauf, en ce dernier cas, s’il s’agit de la réalisation du but désintéressé.
L’une des caractéristiques fondamentales de la fondation est l’existence d’un patrimoine d’affectation, qui sera utilisé pour atteindre le but désintéressé.
La fondation privée permet à son fondateur d’affecter un patrimoine à une fin désintéressée, telle que « la sauvegarde d’une collection d’œuvres d’art, le soutien au développement d’une région, la création d’un prix ou d’une œuvre, le...
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