{"id":4627,"date":"2024-01-10T17:37:31","date_gmt":"2024-01-10T16:37:31","guid":{"rendered":"https:\/\/pkfbofidi.com\/hervorming-patrimoniumtaks\/"},"modified":"2025-01-31T14:23:10","modified_gmt":"2025-01-31T13:23:10","slug":"reforme-de-la-taxe-sur-le-patrimoine","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/reforme-de-la-taxe-sur-le-patrimoine\/","title":{"rendered":"R\u00e9forme de la taxe sur le patrimoine"},"content":{"rendered":"<p>L&rsquo;administration fiscale belge a pris une mesure qui pourrait avoir un impact sur ton organisation. Voici un bref aper\u00e7u de cette r\u00e9forme imminente.<\/p>\n<p>Les ASBL, les AISBL et les fondations priv\u00e9es sont soumises \u00e0 une taxe annuelle de 0,17 % sur la valeur de leurs biens (taxe dite de r\u00e9paration des droits de succession ou taxe sur le patrimoine). En r\u00e9sum\u00e9, cette taxe vise \u00e0 \u00e9viter l\u2019accumulation de patrimoine au sein de ces entit\u00e9s. Apr\u00e8s \u00eatre rest\u00e9e inchang\u00e9e pendant de nombreuses ann\u00e9es, cette taxe fait d\u00e9sormais l\u2019objet d\u2019une r\u00e9forme en profondeur \u00e0 travers un projet de loi r\u00e9cemment d\u00e9pos\u00e9. En voici les principaux points :<\/p>\n<h3>1. Nouveaux taux progressifs et exon\u00e9ration plus \u00e9lev\u00e9e<\/h3>\n<ul>\n<li>Premi\u00e8re tranche jusqu\u2019\u00e0 50.000 EUR : exon\u00e9r\u00e9e ;<\/li>\n<li>Tranche de 50.000 EUR \u00e0 250.000 EUR : 0,15 % ;<\/li>\n<li>Tranche de 250.000 EUR \u00e0 500.000 EUR : 0,30 % ;<\/li>\n<li>Au-del\u00e0 de 500.000 EUR : 0,45 %.<\/li>\n<\/ul>\n<p>Le taux fixe de 0,17 % dispara\u00eet, et l&rsquo;exon\u00e9ration actuelle applicable aux entit\u00e9s dont le patrimoine taxable ne d\u00e9passe pas 25.000 EUR est remplac\u00e9e par une exon\u00e9ration sur la premi\u00e8re tranche de 50.000 EUR. De plus, les fondations priv\u00e9es ne pourront plus opter pour le paiement anticip\u00e9 de la taxe pour une p\u00e9riode de trois ans.<\/p>\n<h3>2. Tous les biens vis\u00e9s, quelle que soit leur localisation<\/h3>\n<p>La taxe s&rsquo;appliquera d\u00e9sormais \u00e0 l&rsquo;ensemble des biens de l&rsquo;ASBL ou de la fondation priv\u00e9e, \u00ab\u00a0o\u00f9 qu&rsquo;ils se trouvent\u00a0\u00bb. Conform\u00e9ment \u00e0 la jurisprudence de la Cour constitutionnelle, les biens immobiliers situ\u00e9s \u00e0 l&rsquo;\u00e9tranger ne seront donc plus exclus de la base imposable. Pour \u00e9viter une double imposition, le projet de loi pr\u00e9voit toutefois un m\u00e9canisme de compensation pour les biens immobiliers soumis \u00e0 une taxe \u00e9quivalente \u00e0 l&rsquo;\u00e9tranger.<\/p>\n<h3>3. R\u00e9duction d&rsquo;imp\u00f4t pour certains secteurs<\/h3>\n<p>Afin d&rsquo;att\u00e9nuer l&rsquo;impact des nouveaux taux progressifs sur certains secteurs, le l\u00e9gislateur pr\u00e9voit une r\u00e9duction d&rsquo;imp\u00f4t pour certaines entit\u00e9s. Sont particuli\u00e8rement concern\u00e9es les organisations actives dans le secteur des soins de sant\u00e9, les entreprises de travail adapt\u00e9 agr\u00e9\u00e9es, les maisons m\u00e9dicales et les institutions patrimoniales dont au moins 75 % des biens sont utilis\u00e9s par l&rsquo;une des trois cat\u00e9gories pr\u00e9cit\u00e9es. Pour ces secteurs, la valeur des biens sera r\u00e9duite de 62,3 %, de sorte que seulement 37,7 % de leur valeur sera effectivement tax\u00e9e. Ainsi, ces entit\u00e9s ne paieront jamais plus que le taux fixe actuel de 0,17 %.<\/p>\n<h3>4. Clause anti-abus<\/h3>\n<p>Afin de dissiper toute ambigu\u00eft\u00e9 quant \u00e0 la port\u00e9e de la clause g\u00e9n\u00e9rale anti-abus, le l\u00e9gislateur pr\u00e9cise qu&rsquo;elle s\u2019applique int\u00e9gralement \u00e0 la taxe sur le patrimoine. L&rsquo;administration fiscale pourra donc l\u2019invoquer en l&rsquo;absence d&rsquo;un motif \u00e9conomique substantiel autre que fiscal.<\/p>\n<h3>5. Entr\u00e9e en vigueur<\/h3>\n<p>La r\u00e9forme de la taxe sur le patrimoine entrera en vigueur le 1er janvier 2024. La nouvelle r\u00e9glementation s\u2019appliquera donc aux d\u00e9clarations qui devront \u00eatre introduites au plus tard le 31 mars 2024.<\/p>\n<h2>Nos experts PKF BOFIDI sont \u00e0 ta disposition<\/h2>\n<p>L&rsquo;impact des modifications propos\u00e9es \u2013 en particulier l\u2019augmentation significative du taux \u2013 ne doit pas \u00eatre sous-estim\u00e9. Cette br\u00e8ve explication ne couvrira probablement pas toutes tes questions. Nous te conseillons donc d\u2019en discuter plus en d\u00e9tail avec ton conseiller PKF BOFIDI. Si n\u00e9cessaire, nous pouvons d\u2019ores et d\u00e9j\u00e0 r\u00e9aliser une simulation pour \u00e9valuer l\u2019impact financier potentiel sur ton organisation.<\/p>\n<p>Cet article a \u00e9t\u00e9 r\u00e9dig\u00e9 par Joachim Pauwels et Claudia Cuyvers.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9forme de l&rsquo;imp\u00f4t sur les successions modifie le mode d&rsquo;imposition de certains actifs. Cet article pr\u00e9sente les principaux changements apport\u00e9s \u00e0 la l\u00e9gislation, les personnes concern\u00e9es et ce que cela signifie pour votre patrimoine et votre planification fiscale. <\/p>\n","protected":false},"author":1,"featured_media":1136,"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":[230,176,229],"class_list":["post-4627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-impots","tag-pkf-bofidi-tax-fr","tag-tax-fr-2"],"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>R\u00e9forme de la taxe sur le patrimoine | 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\/reforme-de-la-taxe-sur-le-patrimoine\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9forme de la taxe sur le patrimoine\" \/>\n<meta property=\"og:description\" content=\"La r\u00e9forme de l&#039;imp\u00f4t sur les successions modifie le mode d&#039;imposition de certains actifs. 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