Les droits de superficie et emphythéose: des avantages fiscaux considérables
Auteur | Muriel Igalson |
Fonction | Licenciée de l'Université Libre de Bruxelles |
La constitution d'un droit réel de superficie ou d'emphytéose peut s'avérer fiscalement avantageuse dans bien des cas.
Ainsi, une personne physique qui possède un terrain et désire y ériger un bâtiment pourrait conclure un contrat de superficie avec sa société. Le droit de superficie concédé porte justement sur le droit pour le superficiaire (en l'espèce la société) d'ériger des bâtiments sur le terrain d'autrui. A terme, à condition que des précautions soient prises dans la rédaction des actes, le bâtiments pourrait revenir sans indemnité, ni impôt, à la personne physique. La société aura par contre, pu amortir le bien et déduire les frais relatifs à cet immeuble de telle sorte que même si le bien produisait des revenus, ceux-ci seraient pendant le durée du contrat en grande partie non taxables.
De même, cette même personne physique pourrait conclure avec sa société un contrat d'emphytéose portant sur la jouissance du terrain bâti.
L'avantage que présente ces droits réels, c'est que le Code des droits d'enregistrement les assimile aux baux et que par conséquent leur constitution n'entraîne la perception que d'un droit de 0,2 % ( par rapport au droit de 12,5 %...
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