{"id":9612,"date":"2025-12-12T12:59:16","date_gmt":"2025-12-12T11:59:16","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=9612"},"modified":"2025-12-12T12:59:17","modified_gmt":"2025-12-12T11:59:17","slug":"la-cour-constitutionnelle-annule-la-base-imposable-reduite-pour-la-taxe-patrimoniale","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/la-cour-constitutionnelle-annule-la-base-imposable-reduite-pour-la-taxe-patrimoniale\/","title":{"rendered":"La Cour constitutionnelle annule la base imposable r\u00e9duite pour la taxe patrimoniale"},"content":{"rendered":"<h2>Qu\u2019est-ce qui a chang\u00e9 avec la loi du 28 d\u00e9cembre 2023 ?<\/h2>\n<p>La modification principale de cette loi \u00e9tait l\u2019introduction, \u00e0 partir du 1er janvier 2024, d\u2019un tarif progressif sur la valeur des avoirs, en remplacement de l\u2019ancien taux de 0,17 % :<\/p>\n<ul>\n<li>0 \u20ac \u2013 50.000 \u20ac \u2192 <strong>0%<\/strong><\/li>\n<li>50.000 \u20ac \u2013 250.000 \u20ac \u2192 <strong>0,15%<\/strong><\/li>\n<li>250.000 \u20ac \u2013 500.000 \u20ac \u2192 <strong>0,30%<\/strong><\/li>\n<li>500.000 \u20ac \u2192 <strong>0,45%<\/strong><\/li>\n<\/ul>\n<p>Pour les associations et fondations actives notamment dans les secteurs des soins, de l\u2019enseignement, de la culture, du sport, des maisons m\u00e9dicales, des associations de sant\u00e9 et des centres de sant\u00e9 de quartier, des entreprises de travail adapt\u00e9, des refuges pour animaux et des archives priv\u00e9es, le l\u00e9gislateur souhaitait neutraliser l\u2019impact de ces tarifs progressifs.<\/p>\n<p>Ainsi, <strong>62,3 % de leurs actifs \u00e9taient exon\u00e9r\u00e9s,<\/strong> de sorte que leur taux effectif restait \u00e0 <strong>0,17 %<\/strong> (taux maximal de 0,45 % x 37,7 % = 0,169 %).<\/p>\n<h2>Arr\u00eat de la Cour constitutionnelle<\/h2>\n<p>Un certain nombre d\u2019associations et d\u2019organisations caritatives qui ne pouvaient pas b\u00e9n\u00e9ficier de cette mesure favorable ont saisi la Cour constitutionnelle.<\/p>\n<p>La Cour a jug\u00e9 qu\u2019il n\u2019\u00e9tait pas raisonnablement justifi\u00e9 que seules certaines cat\u00e9gories puissent b\u00e9n\u00e9ficier de cette base imposable r\u00e9duite.<\/p>\n<p><strong>Cons\u00e9quence : la mesure favorable est annul\u00e9e<\/strong><\/p>\n<h2>P\u00e9riode transitoire<\/h2>\n<p>Afin d\u2019\u00e9viter des augmentations r\u00e9troactives d\u2019imp\u00f4ts, la disposition annul\u00e9e reste valable <strong>jusqu\u2019au 31 d\u00e9cembre 2026.<\/strong><br \/>\nLes associations et fondations concern\u00e9es peuvent donc encore b\u00e9n\u00e9ficier de la base imposable r\u00e9duite :<\/p>\n<ul>\n<li>pour la d\u00e9claration 2025 (d\u00e9pos\u00e9e cette ann\u00e9e)<\/li>\n<li>et pour la d\u00e9claration 2026 (calcul\u00e9e sur la base des avoirs au 1er janvier 2026)<\/li>\n<\/ul>\n<p>\u00c0 partir de 2027, ce r\u00e9gime favorable dispara\u00eetra, sauf si le l\u00e9gislateur \u00e9labore une nouvelle r\u00e9glementation avant le 31\/12\/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 pour votre situation ?<br \/>\nN\u2019h\u00e9sitez pas \u00e0 nous <a href=\"https:\/\/pkfbofidi.com\/fr\/contact\/\">contacter<\/a>, nous vous aiderons volontiers avec des conseils clairs et professionnels.<\/p>\n<p>Cet article a \u00e9t\u00e9 r\u00e9dig\u00e9 par Fr\u00e9deric Stynen.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Cour constitutionnelle a, le 4 d\u00e9cembre 2025 (Arr\u00eat n\u00b0 159\/2025), annul\u00e9 la disposition introduite par la loi du 28 d\u00e9cembre 2023, qui permettait \u00e0 certaines associations et fondations priv\u00e9es de b\u00e9n\u00e9ficier d\u2019une base imposable r\u00e9duite pour la taxe patrimoniale annuelle.<\/p>\n","protected":false},"author":2,"featured_media":9609,"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 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