Bientôt la fin des droits de succession sur le logement familial à Bruxelles
Auteur | Tristan Krstic |
Dans l’état actuel des choses, le décès d’un conjoint ou d’un cohabitant légal entraîne l’obligation de payer des droits de successions sur l’ensemble du patrimoine hérité. A Bruxelles, s’il existe bien un taux préférentiel pour le logement familial commun, les droits de succession peuvent être malgré tout élevés et, dans certains cas, contraindre même le conjoint ou le cohabitant survivant à la vente du logement familial afin de pouvoir payer les droits de successions.
En Région flamande, depuis 2007 déjà, aucun droit n’est dû dans un tel cas pour ce qui concerne le logement familial.
Des propositions d’ordonnance avaient été déposées devant le Parlement bruxellois dès 2007, ainsi qu’en juin 2013 afin de supprimer les droits de succession portant sur le logement familial.
Fin septembre dernier, un projet d’ordonnance a été approuvé par le Gouvernement de la Région de Bruxelles-capitale. Le projet a été transmis au Conseil d’état pour avis et il devra ensuite encore être approuvé par le Parlement bruxellois. Sauf rebondissement, les conjoints et cohabitants ne devront plus payer de droit de succession portant sur l’immeuble dans lequel ils avaient fixé leur logement familial.
Le gain pourra s’avérer important pour le conjoint survivant et l’objectif du gouvernement bruxellois est notamment d’éviter l’exode de personnes âgées, notamment vers la Région Flamande.
Prenons à titre d’exemple un couple de pensionnés, sans enfants, domicilié à...
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