Liquidation des droits
Auteur | Paul Vandenabeele |
Occupation de l'auteur | Chroniqueur juridique , La Dernière Heure |
Pages | 197-201 |
Page 197
Le tarif applicable est celui en vigueur au jour du décès (article 61).
Le montant des droits liquidés est, le cas échéant, arrondi au cent supérieur (article 62).
L'article 63 a été supprimé.
Pour la liquidation du droit de succession, est considérée comme legs l'obligation imposée à titre gratuit par le défunt, dans un testament ou autre disposition à cause de mort, à son héritier, légataire ou donataire de donner à un tiers nommément désigné un capital ou une rente n'existant pas en nature dans l'hérédité et payable en argent ou en choses fongibles. Page 198
Ne peut être considérée comme legs l'obligation de faire imposée à un héritier, légataire ou donataire au profit d'autrui, et notamment la charge imposée à des héritiers, légataires ou donataires de supporter les droits et frais afférents à un legs fait à une autre personne (article 64).
En cas de legs de somme ou de legs d'une rente ou pension périodique, le montant de la somme léguée ou le capital sur lequel doit être perçu le droit de succession à raison de ladite rente ou pension est déduit, pour la liquidation des droits, du montant net de ce qui est recueilli par l'héritier, légataire ou donataire qui doit acquitter le legs de somme ou la rente (article 65).
Lorsqu'un héritier, légataire ou donataire recueille l'usufruit ou la nue-propriété d'un bien dont la pleine propriété dépend de l'hérédité, ou lorsqu'il reçoit une rente ou pension périodique créée par le défunt, la base imposable est déterminée conformément aux règles tracées par les articles 21, 22 et 23.
Attention, en Région flamande, cette dernière disposition n'est pas applicable aux donations en ligne directe et entre époux, de parcelles de terrain destinées, selon les prescriptions d'urbanisme, à la construction d'habitations et sur lesquelles le droit proportionnel visé à l'article 140 nonies du Code des droits d'enregistrement.
Lorsque la rente ou prestation constituée par le défunt est créée sur la tête d'une personne morale pour un temps indéterminé, la base imposable est de vingt fois le montant annuel.
Si cette rente ou prestation est constituée pour un temps limité, la base imposable est la somme représentant la capitalisation à la date du décès au taux de 4 % de la rente ou Page 199 prestation annuelle, sans que cette somme puisse excéder vingt fois la rente ou prestation.
Les mêmes règles sont applicables...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Succession, comment la calculer?
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- Établissement des droits
- Remerciements
- Préface
- Actif imposable
- Préambule
- Évaluation de l' actif imposable
- Passif admissible
- Introduction
- Déclaration de succession
- Tarif des droits
- Exemptions
- Réductions
- Liquidation des droits
- Paiement des droits et amendes
- Garanties de l'Etat
- Obligations imposées à des tiers en vue d' assurer la juste perception des droits de succession dus par suite du décès d' habitants du royaume
- Moyens de preuve
- Pénalités
- Restitution des droits
- Prescription
- Poursuites et instances
- Renseignements à fournir par les receveurs
- Annexes
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