{"id":4524,"date":"2024-10-15T13:33:06","date_gmt":"2024-10-15T12:33:06","guid":{"rendered":"https:\/\/pkfbofidi.com\/de-verdachte-periode-wordt-verlengd-van-3-naar-5-jaar-na-schenking\/"},"modified":"2025-01-30T12:21:10","modified_gmt":"2025-01-30T11:21:10","slug":"la-periode-suspecte-apres-une-donation-passe-de-3-a-5-ans","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/la-periode-suspecte-apres-une-donation-passe-de-3-a-5-ans\/","title":{"rendered":"La p\u00e9riode \u2018suspecte\u2019 apr\u00e8s une donation passe de 3 \u00e0 5 ans"},"content":{"rendered":"<h2>De quoi s\u2019agit-il exactement?<\/h2>\n<p>Si vous souhaitez donner une somme d\u2019argent \u00e0 votre partenaire, \u00e0 vos enfants ou \u00e0 une autre personne proche, vous n\u2019\u00eates pas n\u00e9cessairement oblig\u00e9 de passer par un notaire. Un tel don peut \u00e9galement \u00eatre fait \u00e0 titre priv\u00e9, par le biais d\u2019un \u2019don bancaire\u2019. La donation s\u2019effectue par virement bancaire et des documents sont \u00e9chang\u00e9s entre le donateur et le donataire, \u00e9tablissant les conditions de la donation et le donataire d\u00e9clarant accepter la donation. <\/p>\n<p>Il n\u2019est pas obligatoire d\u2019enregistrer cette donation, ce qui signifie qu\u2019aucun droit de donation (3 % en ligne directe et entre partenaires) n\u2019est d\u00fb. Toutefois, si le donateur d\u00e9c\u00e8de dans les trois ans suivant la donation, le donataire reste redevable des droits de succession (jusqu\u2019\u00e0 27 % en ligne directe et entre partenaires).  C\u2019est la p\u00e9riode dite suspecte. Elle a \u00e9t\u00e9 introduite dans la loi pour emp\u00eacher les gens de donner toute leur fortune juste avant leur mort sans que le fisc n\u2019en per\u00e7oive une partie.<\/p>\n<p>Cette p\u00e9riode suspecte sera d\u00e9sormais port\u00e9e \u00e0 5 ans, ce qui a pour cons\u00e9quence qu\u2019il faudra plus de temps pour qu\u2019une donation non enregistr\u00e9e soit d\u00e9finitivement libre de toute taxation.  Ce d\u00e9lai est d\u00e9j\u00e0 appliqu\u00e9 en R\u00e9gion wallonne.<\/p>\n<p>La date d\u2019entr\u00e9e en vigueur de cette mesure n\u2019est pas encore claire, mais il semblerait que seuls les \u2019nouvelles\u2019 donations y seraient soumises \u00e0 partir du 1er janvier 2025. Pour les \u2019anciennes\u2019 donations, le d\u00e9lai de trois ans reste d\u2019application.<\/p>\n<p>Vous envisagez de faire prochainement un don bancaire,  mais vous ne souhaitez pas l\u2019enregistrer ? Si c\u2019est le cas, mieux vaut acc\u00e9l\u00e9rer les choses, afin d\u2019anticiper la prolongation de la p\u00e9riode d\u2019attente.<\/p>\n<h2>Nos experts de PKF BOFIDI sont \u00e0 votre service<\/h2>\n<p>Si vous avez d\u2019autres questions \u00e0 ce sujet et\/ou si vous souhaitez de l\u2019aide pour les documents \u00e0 \u00e9tablir, n\u2019h\u00e9sitez pas \u00e0 nous <a href=\"https:\/\/pkfbofidi.com\/fr\/contact\/\">contacter<\/a>. Nous serons heureux de vous aider.<\/p>\n<p>Cet article a \u00e9t\u00e9 \u00e9crit par Kristof Van Hecke.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le nouveau gouvernement flamand a annonc\u00e9 un certain nombre de modifications fiscales. L&rsquo;une d&rsquo;entre elles, importante pour la pratique, est l&rsquo;augmentation de la p\u00e9riode dite suspecte de 3 \u00e0 5 ans. <\/p>\n","protected":false},"author":1,"featured_media":1184,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[94],"tags":[134,142,228,170,182],"class_list":["post-4524","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-erfrecht-fr","tag-fiscaliteit-fr","tag-legal-fr-2","tag-pkf-bofidi-legal-fr","tag-schenking-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>La p\u00e9riode \u2018suspecte\u2019 apr\u00e8s une donation passe de 3 \u00e0 5 ans | PKF BOFIDI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pkfbofidi.com\/fr\/la-periode-suspecte-apres-une-donation-passe-de-3-a-5-ans\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La p\u00e9riode \u2018suspecte\u2019 apr\u00e8s une donation passe de 3 \u00e0 5 ans\" \/>\n<meta property=\"og:description\" content=\"Le nouveau gouvernement flamand a annonc\u00e9 un certain nombre de modifications fiscales. 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