Droits de succession: Nouvelles règles d’évaluation des titres cotés en région flamande et wallonne
Auteur | Sylvie Leyder |
La rédaction d’une déclaration de succession est souvent l’occasion de s’interroger sur l’épineuse question de l’évaluation des biens du défunt et, particulièrement, celle des titres délaissés.
Le Code des droits de succession prévoit, comme règle générale, que les biens repris à l’actif d’une succession doivent être évalués, pour le calcul des droits de succession, à leur « valeur vénale » à estimer par les déclarants, c’est-à-dire leur valeur marchande, dans des conditions normales de marché.
Pour les actions non cotées, la valeur vénale de celles-ci sera déterminée d’après leur valeur comptable corrigée en fonction des éléments propres à l’activité de la société.
En matière de titres cotés, la question peut se révéler plus sensible, compte-tenu de la fluctuation des cours au jour le jour, avec la conséquence extrême que les héritiers pourraient se voir pénaliser en cas de chute de cours postérieure au décès et antérieure au dépôt de la déclaration de succession.
Les Codes régionaux des droits de succession prévoient des règles dérogatoires à la règle générale afin de parer à cette difficulté.
Rappelons à ce propos que le critère déterminant pour savoir de quel Code relève la succession est, en règle, celui du domicile du défunt au jour du décès.
Alors que la règle particulière mise en place dans les trois régions consistait principalement en une référence au prix courant, c’est-à-dire une référence au cours mensuel moyen publié au Moniteur belge le 20 de chaque mois, la région flamande et la région wallonne ont récemment instauré de nouveaux systèmes d’évaluation entrés respectivement en vigueur le 1er août 2013 pour la région flamande et le 1er novembre 2013 pour la région wallonne. Ces règles reposent sur un système similaire.
Les Codes flamand et wallon prévoient dorénavant que les instruments financiers admis à la négociation sur les marchés belges...
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