Trust et planification patrimoniale
Auteur | Sylvie Leyder |
Alors que la marge de manœuvre de la planification patrimoniale se réduit davantage chaque jour et que le recours à des structures étrangères s’en voit plus délicat, l’on peut s’interroger sur l’opportunité d’avoir recours aujourd’hui à la constitution d’un trust.
Il faut savoir que bien qu’étant une forme juridique inexistante en droit belge, un trust valablement constitué sous l’empire d’un droit étranger (connaissant l’institution du trust) doit sortir ses effets en droit belge. D’ailleurs, le Code belge de Droit International Privé contient désormais un chapitre consacré aux trusts.
En ce qui concerne le régime de l’impôt sur les revenus, le Service des Décisions Anticipées a eu l’occasion de rendre ces derniers mois des décisions qui confirment l’absence de taxation des distributions effectuées par un trust à ses bénéficiaires, sous certaines modalités qui garantissent le caractère purement discrétionnaire du trust et de ses distributions. Trust means trust, c’est ce que reconnaît le Service des Décisions Anticipées et c’est ce qui explique que les revenus distribués par un trust ne peuvent être appréhendés notamment comme des intérêts d’une créance, du moins dans les discretionary trusts qui revêtent un caractère irrévocable.
Mais c’est surtout du point de vue de l’organisation successorale...
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