{"id":9463,"date":"2025-11-04T10:33:32","date_gmt":"2025-11-04T09:33:32","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=9463"},"modified":"2025-11-04T12:15:07","modified_gmt":"2025-11-04T11:15:07","slug":"modification-du-regime-preferentiel-pour-les-societes-familiales-y-a-t-il-encore-de-lespoir-pour-limmobilier-prive","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/modification-du-regime-preferentiel-pour-les-societes-familiales-y-a-t-il-encore-de-lespoir-pour-limmobilier-prive\/","title":{"rendered":"Modification du r\u00e9gime pr\u00e9f\u00e9rentiel pour les soci\u00e9t\u00e9s familiales : y a-t-il encore de l\u2019espoir pour l\u2019immobilier priv\u00e9 ?"},"content":{"rendered":"<p>\ud83d\udc49\u00a0<strong>Qu\u2019a-t-on d\u00e9cid\u00e9 ?<\/strong><\/p>\n<ul>\n<li>Dans le projet de d\u00e9cret initial, l\u2019immobilier priv\u00e9 (maisons, appartements, terrains \u00e0 b\u00e2tir) serait totalement exclu du r\u00e9gime pr\u00e9f\u00e9rentiel, tant pour l\u2019immobilier d\u00e9tenu directement par la soci\u00e9t\u00e9 familiale que pour l\u2019immobilier dans les filiales dans lesquelles la soci\u00e9t\u00e9 familiale d\u00e9tient au moins 10 % des actions.<\/li>\n<li>Dans le nouveau projet de d\u00e9cret, une exception est d\u00e9sormais pr\u00e9vue. L\u2019immobilier priv\u00e9 reste dans le r\u00e9gime pr\u00e9f\u00e9rentiel si :\n<ul>\n<li>la soci\u00e9t\u00e9 exerce une v\u00e9ritable activit\u00e9 \u00e9conomique avec l\u2019immobilier (comme la location et la vente de logements ou le d\u00e9veloppement de projets ; la simple gestion reste exclue) ;<\/li>\n<li>la soci\u00e9t\u00e9 r\u00e9alise au moins 75 % de son chiffre d\u2019affaires gr\u00e2ce \u00e0 une activit\u00e9 li\u00e9e \u00e0 ce type d\u2019immobilier ;<\/li>\n<li>la soci\u00e9t\u00e9 a employ\u00e9 au moins un salari\u00e9 durant les trois ann\u00e9es pr\u00e9c\u00e9dant le d\u00e9c\u00e8s ou la donation, et maintient cet emploi pendant les trois ann\u00e9es suivantes.<\/li>\n<\/ul>\n<\/li>\n<li>Cette exception est une bonne nouvelle pour les soci\u00e9t\u00e9s immobili\u00e8res actives, mais soul\u00e8ve aussi de nouvelles questions :\n<ul>\n<li>Quelles activit\u00e9s immobili\u00e8res sont consid\u00e9r\u00e9es comme une v\u00e9ritable activit\u00e9 \u00e9conomique, et \u00e0 partir de quand va-t-on au-del\u00e0 de la simple gestion ?<\/li>\n<li>Qu\u2019en est-il des soci\u00e9t\u00e9s qui combinent plusieurs activit\u00e9s, dont l\u2019immobilier priv\u00e9 ? Ces soci\u00e9t\u00e9s risquent de passer sous le seuil de 75 % et de perdre ainsi le r\u00e9gime pr\u00e9f\u00e9rentiel, ce qui peut les d\u00e9savantager par rapport aux soci\u00e9t\u00e9s immobili\u00e8res actives pures.<\/li>\n<li>Comment g\u00e9rer les soci\u00e9t\u00e9s qui exploitent \u00e0 la fois de l\u2019immobilier priv\u00e9 et professionnel ? L\u2019exception dispara\u00eet-elle d\u00e8s que le chiffre d\u2019affaires provenant de l\u2019immobilier priv\u00e9 tombe sous les 75 % ? Comment le l\u00e9gislateur justifie-t-il la diff\u00e9rence entre 75 % et, par exemple, 74 % ?<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u2696\ufe0f\u00a0<strong>Entr\u00e9e en vigueur<\/strong><\/p>\n<p>Les nouvelles r\u00e8gles s\u2019appliquent \u00e0 partir du 1er janvier 2026.<\/p>\n<p>\ud83d\udd0d\u00a0<strong>Que devez-vous faire ?<\/strong><\/p>\n<p>\u00c0 partir de cette date, la donation d\u2019actions d\u2019une soci\u00e9t\u00e9 d\u00e9tenant de l\u2019immobilier priv\u00e9 deviendra plus co\u00fbteuse, plus complexe et plus lourde administrativement. Les soci\u00e9t\u00e9s familiales avec de l\u2019immobilier priv\u00e9 peuvent donc envisager de proc\u00e9der \u00e0 une donation avant le 1er janvier 2026, sous les r\u00e8gles actuelles.<\/p>\n<p>\ud83d\udc49\u00a0<strong>Des questions sur l\u2019impact de ces changements sur votre situation ?<\/strong><\/p>\n<p><a href=\"https:\/\/pkfbofidi.com\/fr\/contact\/\">Contactez<\/a> nos experts<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 partir du 1er janvier 2026, beaucoup de choses vont changer pour les soci\u00e9t\u00e9s familiales qui poss\u00e8dent de l\u2019immobilier priv\u00e9. Ces modifications peuvent avoir un impact sur votre planification fiscale lors de donations ou de successions. Bonne nouvelle : apr\u00e8s l\u2019avis du Conseil d\u2019\u00c9tat et du SERV, le projet de d\u00e9cret a \u00e9t\u00e9 adapt\u00e9, avec un assouplissement notable par rapport \u00e0 la proposition initiale.<\/p>\n","protected":false},"author":2,"featured_media":7392,"comment_status":"closed","ping_status":"closed","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":[142,159,189],"class_list":["post-9463","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-fiscaliteit-fr","tag-pkf-bofidi-fr","tag-vermogensplanning-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>Modification du r\u00e9gime pr\u00e9f\u00e9rentiel pour les soci\u00e9t\u00e9s familiales : y a-t-il encore de l\u2019espoir pour l\u2019immobilier priv\u00e9 ? | 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-preferentiel-pour-les-societes-familiales-y-a-t-il-encore-de-lespoir-pour-limmobilier-prive\/\" \/>\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 pr\u00e9f\u00e9rentiel pour les soci\u00e9t\u00e9s familiales : y a-t-il encore de l\u2019espoir pour l\u2019immobilier priv\u00e9 ?\" \/>\n<meta property=\"og:description\" content=\"\u00c0 partir du 1er janvier 2026, beaucoup de choses vont changer pour les soci\u00e9t\u00e9s familiales qui poss\u00e8dent de l\u2019immobilier priv\u00e9. Ces modifications peuvent avoir un impact sur votre planification fiscale lors de donations ou de successions. Bonne nouvelle : apr\u00e8s l\u2019avis du Conseil d\u2019\u00c9tat et du SERV, le projet de d\u00e9cret a \u00e9t\u00e9 adapt\u00e9, avec un assouplissement notable par rapport \u00e0 la proposition initiale.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pkfbofidi.com\/fr\/modification-du-regime-preferentiel-pour-les-societes-familiales-y-a-t-il-encore-de-lespoir-pour-limmobilier-prive\/\" \/>\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=\"2025-11-04T09:33:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-04T11:15:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2025\/02\/Photo-by-STYN.be-132-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1706\" \/>\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-preferentiel-pour-les-societes-familiales-y-a-t-il-encore-de-lespoir-pour-limmobilier-prive\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/modification-du-regime-preferentiel-pour-les-societes-familiales-y-a-t-il-encore-de-lespoir-pour-limmobilier-prive\\\/\"},\"author\":{\"name\":\"Eva Pataer\",\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/#\\\/schema\\\/person\\\/abcfe4d24b16ab947b8245cd22174ed1\"},\"headline\":\"Modification du r\u00e9gime pr\u00e9f\u00e9rentiel pour les soci\u00e9t\u00e9s familiales : y a-t-il encore de l\u2019espoir pour l\u2019immobilier priv\u00e9 ?\",\"datePublished\":\"2025-11-04T09:33:32+00:00\",\"dateModified\":\"2025-11-04T11:15:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/modification-du-regime-preferentiel-pour-les-societes-familiales-y-a-t-il-encore-de-lespoir-pour-limmobilier-prive\\\/\"},\"wordCount\":428,\"publisher\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/modification-du-regime-preferentiel-pour-les-societes-familiales-y-a-t-il-encore-de-lespoir-pour-limmobilier-prive\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/pkfbofidi.com\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/Photo-by-STYN.be-132-scaled.jpg\",\"keywords\":[\"Fiscaliteit\",\"PKF BOFIDI\",\"Vermogensplanning\"],\"articleSection\":[\"Blog\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/modification-du-regime-preferentiel-pour-les-societes-familiales-y-a-t-il-encore-de-lespoir-pour-limmobilier-prive\\\/\",\"url\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/modification-du-regime-preferentiel-pour-les-societes-familiales-y-a-t-il-encore-de-lespoir-pour-limmobilier-prive\\\/\",\"name\":\"Modification du r\u00e9gime pr\u00e9f\u00e9rentiel pour les soci\u00e9t\u00e9s familiales : y a-t-il encore de l\u2019espoir pour l\u2019immobilier priv\u00e9 ? 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