Résiliation anticipée d'un droit de superficie : pas de droit proportionnel d'enregistrement sur la transmission du bâtiment
Auteur | Anne Rayet |
Fonction | Licenciée en droit, avec grande distinction de l'Université Libre de Bruxelles |
L'hypothèse de départ est bien connue : une personne possède un terrain, et constitue sur ce terrain un «droit de superficie» au profit de sa société. Le droit de superficie est «un droit réel qui consiste à avoir des bâtiments, ouvrages ou plantations sur un fonds appartenant à autrui» (article 1er de la loi du 10 janvier 19824 sur le droit de superficie).
La société, superficiaire, fait donc construire un bâtiment sur ledit terrain, dans lequel elle exerce ses activités. La constitution du droit de superficie est soumise au droit proportionnel d'enregistrement de 0,20% sur le montant cumulé des sommes à payer par le superficiaire au tréfoncier pour toute la durée du droit. Cette durée est fixée par le contrat de superficie (et ne peut dépasser 50 ans). Pendant la durée de la superficie, les redevances payées au tréfoncier par la société ne sont pas taxables, pour autant que le contrat contienne une option d'achat au profit du superficiaire et que le montant total des redevances reconstitue la valeur économique de l'immeuble. Tout ce qui dépasserait la reconstitution intégrale du capital investi serait en revanche taxé à titre de revenus mobiliers au taux de 15%.
Quant à la société superficiaire, elle pourra déduire la totalité des intérêts hypothécaires et amortir la valeur du bâtiment construit, sur la durée du droit de superficie (par exemple, 18 ans). Au terme d'une longue controverse avec l'administration fiscale, la jurisprudence des cours et tribunaux semble aujourd'hui bien acquise sur ce point.
A l'expiration du droit de superficie, si le tréfoncier acquiert la propriété des constructions érigées par la société superficiaire, sans indemnité, il existe un risque que l'administration fiscale y voit l'existence d'un « avantage anormal ou bénévole » taxable par conséquent dans le chef de la société.
Cette position a toutefois été combattue avec succès devant le...
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