Droits de donation et de succession: un moyen d'évitement disparaît
| Auteur | Thierry Afschrift |
| Fonction | Licencié en droit, de l'Université Libre de Bruxelles |
Chacun sait que les droits de donation sont passés, pour les actes authentiques dont les donateurs sont des résidents de la région flamande, à un taux fixe de 3 % entre conjoints et en ligne directe et de 7 % dans tous les autres cas. Cette réduction massive du taux d'impôt a entraîné une augmentation de recettes considérable pour la région flamande, et a permis de réaliser des organisations patrimoniales particulièrement intéressantes, même pour des personnes qui viennent à décéder dans les trois ans suivant la donation.
La méthode est à ce point justifiée que la région bruxelloise et wallonne sont sur le point d'imiter la région flamande.
Ceci est une preuve de plus, que loin d'être dommageable, elle est en réalité une concurrence fiscale profitable à tout le monde, et même : si «trop d'impôt tue l'impôt », des réductions d'impôt font souvent augmenter les recettes …
Certains avaient crû toutefois pouvoir aller plus loin encore, en concluant des conventions de donation sous conditions suspensives de prédécès. Dans de tels cas, les biens donnés restaient la propriété du donateur jusqu'à son décès, de sorte qu'il...
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