Editorial - Supprimer les droits de succession?
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, de l'Université Libre de Bruxelles |
Beaucoup de résidents belges qui possèdent des avoirs à l'étranger se demandent si le moment n'est pas venu de les rapatrier.
Dans la plupart des cas, grâce à une disposition du commentaire administratif, cela se révèle parfaitement possible et peu coûteux, du moins si le compte n'a recueilli au cours des 5 dernières années que des revenus mobiliers.
L'accord européen sur l'épargne amène certains à la conclusion que la taxation des revenus sera dorénavant identique en Belgique et dans les autres pays de l'Union européenne, et que dans ces conditions un rapatriement des fonds est souhaitable.
Ils risquent vraisemblablement d'être déçus. En acceptant que le précompte mobilier sur les intérêts perçus par des étrangers passe de 15 à 20 % en 2007 puis à 35% à 2010, la Belgique semble bien s'être engagée sur la voie d'une taxation très lourde des revenus mobiliers, dont on imagine difficilement qu'ils puissent être soumis à deux taux différents, l'un pour les résidents belges, et l'autre pour les étrangers qui invoqueraient évidemment le...
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