{"id":9337,"date":"2025-10-10T09:59:09","date_gmt":"2025-10-10T08:59:09","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=9337"},"modified":"2025-10-10T09:59:10","modified_gmt":"2025-10-10T08:59:10","slug":"modification-du-regime-favorable-pour-les-societes-familiales-que-signifie-cela-pour-votre-immobilier","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/modification-du-regime-favorable-pour-les-societes-familiales-que-signifie-cela-pour-votre-immobilier\/","title":{"rendered":"Modification du r\u00e9gime favorable pour les soci\u00e9t\u00e9s familiales : que signifie cela pour votre immobilier ?"},"content":{"rendered":"<h2>Qu\u2019est-ce qui change exactement ?<\/h2>\n<ul>\n<li><strong>Plus de tarif r\u00e9duit pour l\u2019immobilier<\/strong> destin\u00e9 \u00e0 l\u2019habitation ou aux terrains \u00e0 b\u00e2tir, tant au sein de la soci\u00e9t\u00e9 familiale elle-m\u00eame que dans les filiales dans lesquelles la soci\u00e9t\u00e9 familiale d\u00e9tient au moins 10 % des actions.<\/li>\n<li><strong>\u00c9valuation de l\u2019immobilier :<\/strong> une \u00e9valuation devra \u00eatre r\u00e9alis\u00e9e pour l\u2019immobilier non professionnel.<\/li>\n<li><strong>D\u00e9termination de l\u2019exon\u00e9ration :<\/strong> un rapport d\u2019un r\u00e9viseur d\u2019entreprises ou d\u2019un comptable sera obligatoire pour d\u00e9terminer la valeur des actions et la mesure dans laquelle la valeur de l\u2019immobilier non professionnel se refl\u00e8te dans la valeur de ces actions.<\/li>\n<li><strong>Attestation pour l\u2019\u00e9valuation et l\u2019exon\u00e9ration :<\/strong> dans un d\u00e9lai maximum de 30 jours apr\u00e8s le rapport du r\u00e9viseur ou du comptable, une attestation pourra \u00eatre demand\u00e9e aupr\u00e8s de VLABEL. Cette attestation confirme la valeur de vente des actions et la partie qui rel\u00e8ve du r\u00e9gime favorable, offrant ainsi une s\u00e9curit\u00e9 juridique suppl\u00e9mentaire.<\/li>\n<li><strong>Suppression de la \u00ab r\u00e9elle activit\u00e9 \u00e9conomique \u00bb : l<\/strong>a condition d\u2019une \u00ab r\u00e9elle activit\u00e9 \u00e9conomique \u00bb, qui \u00e9tait contr\u00f4l\u00e9e sur base de param\u00e8tres comptables, sera supprim\u00e9e. Bien entendu, la soci\u00e9t\u00e9 devra toujours exercer une activit\u00e9 commerciale pour pouvoir b\u00e9n\u00e9ficier du r\u00e9gime favorable.<\/li>\n<\/ul>\n<h2>Quand les nouvelles r\u00e8gles entreront-elles en vigueur ?<\/h2>\n<p>Le nouveau r\u00e9gime s\u2019applique \u00e0 partir du 1er janvier 2026, avec une p\u00e9riode transitoire jusqu\u2019au 31 mars 2026. Pendant cette p\u00e9riode, vous b\u00e9n\u00e9ficiez de 60 jours suppl\u00e9mentaires pour soumettre le rapport du r\u00e9viseur d\u2019entreprises ou du comptable.<\/p>\n<h2>Qu\u2019est-ce que cela signifie concr\u00e8tement pour vous ?<\/h2>\n<p>\u00c0 partir du 1er janvier 2026, la donation d\u2019actions d\u2019une soci\u00e9t\u00e9 d\u00e9tenant de l\u2019immobilier non professionnel deviendra plus co\u00fbteuse, plus complexe et assez lourde sur le plan administratif.<br \/>\nLes soci\u00e9t\u00e9s familiales qui poss\u00e8dent de l\u2019immobilier non professionnel peuvent donc choisir de faire une donation sous les r\u00e8gles actuelles avant le 1er janvier 2026.<\/p>\n<h2>Nos experts PKF BOFIDI sont \u00e0 votre disposition<\/h2>\n<p>Vous avez des questions sur l\u2019impact de ces changements dans votre situation ? <a href=\"https:\/\/pkfbofidi.com\/fr\/contact\/\">Contactez<\/a> nos experts. Nous sommes heureux de vous aider.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 partir du 1er janvier 2026, les r\u00e8gles pour les soci\u00e9t\u00e9s familiales qui poss\u00e8dent de l\u2019immobilier changeront fondamentalement. En ex\u00e9cution de l\u2019accord de coalition flamand, un avant-projet de d\u00e9cret est d\u00e9sormais pr\u00eat, pr\u00e9cisant comment la Flandre souhaite exclure l\u2019immobilier non professionnel du r\u00e9gime favorable actuel.<\/p>\n","protected":false},"author":2,"featured_media":9333,"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":[176,229],"class_list":["post-9337","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","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>Modification du r\u00e9gime favorable pour les soci\u00e9t\u00e9s familiales : que signifie cela pour votre immobilier ? | 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\/modification-du-regime-favorable-pour-les-societes-familiales-que-signifie-cela-pour-votre-immobilier\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modification du r\u00e9gime favorable pour les soci\u00e9t\u00e9s familiales : que signifie cela pour votre immobilier ?\" \/>\n<meta property=\"og:description\" content=\"\u00c0 partir du 1er janvier 2026, les r\u00e8gles pour les soci\u00e9t\u00e9s familiales qui poss\u00e8dent de l\u2019immobilier changeront fondamentalement. En ex\u00e9cution de l\u2019accord de coalition flamand, un avant-projet de d\u00e9cret est d\u00e9sormais pr\u00eat, pr\u00e9cisant comment la Flandre souhaite exclure l\u2019immobilier non professionnel du r\u00e9gime favorable actuel.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pkfbofidi.com\/fr\/modification-du-regime-favorable-pour-les-societes-familiales-que-signifie-cela-pour-votre-immobilier\/\" \/>\n<meta property=\"og:site_name\" content=\"PKF BOFIDI\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/pkfBofidi\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-10T08:59:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-10T08:59:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2025\/10\/Photo-by-STYN.be-94.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1067\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Eva Pataer\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Eva Pataer\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/modification-du-regime-favorable-pour-les-societes-familiales-que-signifie-cela-pour-votre-immobilier\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/modification-du-regime-favorable-pour-les-societes-familiales-que-signifie-cela-pour-votre-immobilier\\\/\"},\"author\":{\"name\":\"Eva Pataer\",\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/#\\\/schema\\\/person\\\/abcfe4d24b16ab947b8245cd22174ed1\"},\"headline\":\"Modification du r\u00e9gime favorable pour les soci\u00e9t\u00e9s familiales : que signifie cela pour votre immobilier ?\",\"datePublished\":\"2025-10-10T08:59:09+00:00\",\"dateModified\":\"2025-10-10T08:59:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/modification-du-regime-favorable-pour-les-societes-familiales-que-signifie-cela-pour-votre-immobilier\\\/\"},\"wordCount\":388,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/modification-du-regime-favorable-pour-les-societes-familiales-que-signifie-cela-pour-votre-immobilier\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/pkfbofidi.com\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/Photo-by-STYN.be-94.jpg\",\"keywords\":[\"PKF BOFIDI Tax\",\"Tax\"],\"articleSection\":[\"Blog\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/modification-du-regime-favorable-pour-les-societes-familiales-que-signifie-cela-pour-votre-immobilier\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/modification-du-regime-favorable-pour-les-societes-familiales-que-signifie-cela-pour-votre-immobilier\\\/\",\"url\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/modification-du-regime-favorable-pour-les-societes-familiales-que-signifie-cela-pour-votre-immobilier\\\/\",\"name\":\"Modification du r\u00e9gime favorable pour les soci\u00e9t\u00e9s familiales : que signifie cela pour votre immobilier ? 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