La future fondation patrimoniale luxembourgeoise: un nouvel outil au service du patrimoine privé
Auteur | Nicolas Themelin |
Un projet de loi visant à introduire en droit luxembourgeois la fondation patrimoniale a été déposé le 22 juillet 2013 à la Chambre des députés afin de permettre au Luxembourg d’offrir une réelle alternative aux fondations existant dans d’autres pays, comme la Belgique ou les Pays-Bas.
Ce nouveau véhicule sera destiné à faciliter la planification patrimoniale et successorale. Il s’agit plus particulièrement d’une structure « orpheline », qui n’a ni actionnaires, ni associés, ni membres, et qui dispose de la personnalité juridique.
Selon l’article 1er du projet de loi, toute personne physique ou toute entité patrimoniale agissant dans le cadre de l’administration du patrimoine d’une ou de plusieurs personnes physiques peut affecter des biens à la création d’une fondation patrimoniale.
L’objet social de la fondation est donc d’administrer un patrimoine au bénéfice d’un ou de plusieurs bénéficiaires, à l’exclusion de l’exercice de toute activité commerciale ou industrielle. Pour ce faire, elle peut détenir tout bien meuble ou immeuble, corporel ou incorporel, être souscripteur ou bénéficiaire de contrats d’assurance, être fondateur ou bénéficiaire de fondations patrimoniales privées ou publiques ou de trusts, voire détenir des participations dans une société (en l’absence d’immixtion dans la gestion de la société).
Afin de garantir une certaine confidentialité, la désignation des bénéficiaires de la fondation ne doit pas figurer dans l’acte constitutif de la fondation mais peut être établie dans un document ultérieur.
D’un point de vue fiscal, la fondation est imposable à l’impôt sur le revenu des collectivités. Cependant, les revenus de capitaux mobiliers (notamment les intérêts de créances et les dividendes) ainsi que les plus-values issues de la cession des biens générant ces revenus (notamment les participations) ne constituent...
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