{"id":10502,"date":"2021-06-10T09:16:21","date_gmt":"2021-06-10T07:16:21","guid":{"rendered":"https:\/\/flinn.law\/?p=10502"},"modified":"2021-06-24T10:29:53","modified_gmt":"2021-06-24T08:29:53","slug":"donations-donner-cout-reduit","status":"publish","type":"post","link":"https:\/\/flinn.law\/fr\/donations-donner-cout-reduit\/","title":{"rendered":"Donner \u00e0 co\u00fbt r\u00e9duit\u2026."},"content":{"rendered":"<p>Une donation mobili\u00e8re (le plus souvent, une somme d\u2019argent) peut \u00eatre un moyen de donner un petit coup de pouce financier \u00e0 l\u2019un de ses proches ou tout simplement de lui faire plaisir. Voir \u00ab\u00a0<a href=\"https:\/\/flinn.law\/fr\/estate-planning-et-confinement\/\">Comment faire rimer estate planning et confinement<\/a>\u00ab\u00a0.<\/p>\n<p>Au niveau fiscal, cette donation ne n\u00e9cessite pas d\u2019enregistrement, ni de recourir \u00e0 un notaire. Elle n\u2019est donc pas soumise aux droits de donation et pas aux droits de succession si le donateur ne d\u00e9c\u00e8de pas dans les trois ans suivant la donation.<\/p>\n<p>Dans le cas contraire la valeur des biens donn\u00e9s revient fictivement dans la masse successorale au d\u00e9c\u00e8s du donateur, pour d\u00e9terminer le montant des droits de succession dus par ses h\u00e9ritiers.<\/p>\n<p>Or, en Belgique, les droits de succession sont nettement plus \u00e9lev\u00e9s que les droits de donation et comme les premiers ob\u00e9issent au principe de la progressivit\u00e9, les h\u00e9ritiers se retrouvaient contraints de payer des droits importants pour un bien dont ils ne b\u00e9n\u00e9ficiaient pas (sauf si le donataire \u00e9tait lui-m\u00eame h\u00e9ritier l\u00e9gal de la succession).<\/p>\n<p>Ensuite d\u2019une d\u00e9cision de la Cour Constitutionnelle, les R\u00e9gions wallonne et de Bruxelles-Capitale ont suivi la r\u00e9forme engag\u00e9e avant elle(s) par la R\u00e9gion flamande, et ont adapt\u00e9 leur l\u00e9gislation en mati\u00e8re de succession de sorte \u00e0 supprimer cet effet n\u00e9gatif de solidarit\u00e9 pour les h\u00e9ritiers l\u00e9gaux. Ainsi, les donataires devront eux-m\u00eames s\u2019acquitter des \u00e9ventuels droits de succession sur la valeur du bien qu\u2019ils s\u2019\u00e9taient vu donner par un donateur d\u00e9c\u00e9d\u00e9 apr\u00e8s le 1<sup>er<\/sup> mars 2021.<\/p>\n<p>Si vous souhaitez donner, pensez-y puisqu\u2019en fonction de l\u2019assiette de votre succession, il sera ou non plus b\u00e9n\u00e9fique de payer les droits de donation pour mieux satisfaire l\u2019ampleur de votre geste.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une donation mobili\u00e8re (le plus souvent, une somme d\u2019argent) peut \u00eatre un moyen de donner [&hellip;]<\/p>\n","protected":false},"author":33,"featured_media":10615,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"expertises":[71],"co_authors":[84,86],"class_list":["post-10502","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","expertises-family-law-private-clients","co_authors-laura-ferire","co_authors-laurence-hayaux"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Donner \u00e0 co\u00fbt r\u00e9duit\u2026. &#092;&#092; 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