Préface
Auteur | François Culot |
Occupation de l'auteur | Notaire et Vice-Président du Conseil francophone de la Fédération Royale du Notariat belge |
Pages | 9-10 |
Page 9
Les conséquences d'un décès sont souvent douloureuses et multiples. Les démarches, tant auprès des organismes financiers que des diverses administrations, requièrent beaucoup d'énergie et de savoir-faire.
Suite à un décès, les héritiers sont tenus de remplir une déclaration de succession et, le cas échéant, de faire appel à un notaire pour l'ouverture de la succession. Les biens de la personne défunte seront partagés selon sa volonté ou les dispositions légales. Cette opération peut avoir des conséquences fiscales pour l'héritier, qui devra s'acquitter d'un impôt.
Il s'agit du droit de succession ou de mutation.
Ce droit, considéré par certains comme un impôt sur la mort, connaît son origine dans la loi de frimaire (le 12 décembre 1798). Affinés avec le temps, ces principes généraux restent encore d'application aujourd'hui. La loi spéciale du 16 janvier 1989 est venue régionaliser cette matière déjà complexe. Alors que les compétences des Régions restaient limitées, les accords du Lambermont de juin 2001 les ont pourvues davantage de compétences en matière d'impôts régionaux. C'est ainsi que le taux d'imposition, la base d'imposition et les diverses exonérations sont fixés par les Régions. Dès...
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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