Le droit sur les emphytéoses et superficies passe de 0,20 à 2,00 %
Auteur | Nicolas Themelin |
Parmi les nombreuses dispositions de la loi-programme du 28 juin 2013, publiée au Moniteur belge le 1er juillet 2013, deux modifications substantielles ont été apportées à la matière des droits d’enregistrement. Celles-ci concernent le montant du droit fixe général et celui du droit applicable aux contrats constitutifs de droits d’emphytéose ou de superficie et leurs cessions.
L’article 11 du Code des droits d’enregistrement, d’hypothèque et de greffe prévoyait que les droits proportionnels ou fixes spécifiques étaient perçus suivant le tarif établi par le Code mais que pour tous les actes et écrits non prévus dans ce tarif, le droit fixe général, d’un montant de 25,00 EUR, était...
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