Editorial - Droits de succession : le nouvel enjeu?
Auteur | Thierry Afschrift |
Au cours des dernières décennies, s’est marquée une tendance à la réduction, voire parfois à la suppression, des droits de succession dans plusieurs pays, en même temps que les impôts annuels sur la fortune étaient en général démantelés, sauf en France et en Espagne.
Ce mouvement ne s’est pas manifesté en Belgique, en tout cas au niveau des taux, puisque ceux-ci sont demeurés à des taux extrêmement élevés (jusqu’à 27 ou 30 % selon les régions en ligne directe, jusqu’à 70 ou 80 % pour des personnes non apparentées). Cet impôt sur la fortune a au contraire en fait augmenté, puisque les tranches du barème n’ont jamais été indexées depuis ... 1936 !
Aujourd’hui, certains signes font penser à un risque d’un nouvel accroissement de ces droits. L’on prête au Président français récemment élu l’intention de coupler la suppression de l’impôt de solidarité sur la fortune (sauf pour l’immobilier) à un accroissement des droits de succession, déjà extrêmement élevés en France, qui pourraient atteindre 75 % même entre personnes proches.
Même en Flandre, certains partis réfléchissent à un étrange « tax shift » pour réduire l’impôt sur le travail en compensant cette réduction par un accroissement des droits de succession.
La proposition est heureusement difficile à...
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