{"id":9627,"date":"2026-01-06T16:01:07","date_gmt":"2026-01-06T15:01:07","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=9627"},"modified":"2026-01-06T16:01:09","modified_gmt":"2026-01-06T15:01:09","slug":"reforme-fiscale-votee-en-flandre","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/reforme-fiscale-votee-en-flandre\/","title":{"rendered":"R\u00e9forme fiscale vot\u00e9e en Flandre !"},"content":{"rendered":"<h2>Droits de succession entre partenaires<\/h2>\n<p>L\u2019exon\u00e9ration des droits de succession sur les biens mobiliers passe de <strong>50.000 \u20ac \u00e0 75.000 \u20ac.<\/strong><\/p>\n<h2>Nouveau r\u00e9gime pour les c\u00e9libataires sans enfants<\/h2>\n<p>Les c\u00e9libataires sans enfants pourront d\u00e9sormais l\u00e9guer jusqu\u2019\u00e0 <strong>100.000 \u20ac<\/strong> \u00e0 une ou plusieurs personnes <strong>aux tarifs en ligne directe<\/strong> (3% jusqu\u2019\u00e0 50.000 \u20ac et 9% jusqu\u2019\u00e0 100.000 \u20ac), au lieu des taux \u00e9lev\u00e9s pour fr\u00e8res\/s\u0153urs ou autres (25% \u00e0 55%).<\/p>\n<p>Un testament est toutefois requis.<\/p>\n<h2>Fin de l\u2019h\u00e9ritage d\u2019ami<\/h2>\n<p>L\u2019h\u00e9ritage d\u2019ami existant (jusqu\u2019\u00e0 15.000 \u20ac \u00e0 3%) dispara\u00eet, sauf pour les testaments \u00e9tablis<strong> avant le 1er janvier 2026<\/strong> et \u00e0 condition de ne pas utiliser le nouveau r\u00e9gime pour c\u00e9libataires sans enfants.<\/p>\n<p>Les deux r\u00e9gimes avantageux <strong>ne sont pas cumulables.<\/strong><\/p>\n<p>Si vous avez des descendants ou un partenaire, vous ne pouvez pas b\u00e9n\u00e9ficier du nouveau r\u00e9gime, mais il peut rester int\u00e9ressant de conserver l\u2019h\u00e9ritage d\u2019ami pour avantager, par exemple, vos fr\u00e8res\/s\u0153urs, cousins\/cousines ou amis.<\/p>\n<h2>Droits d\u2019enregistrement sur la r\u00e9sidence familiale (2%) plus stricts<\/h2>\n<ul>\n<li>Non applicable <strong>en cas d\u2019achat scind\u00e9<\/strong><\/li>\n<li>Non applicable <strong>en cas d\u2019achat avec une soci\u00e9t\u00e9<\/strong><\/li>\n<li>Uniquement si vous restez<strong> inscrit au moins<\/strong> un an \u00e0 l\u2019adresse de la r\u00e9sidence familiale. Sinon, le taux de 12% s\u2019applique \u00e0 nouveau.<\/li>\n<\/ul>\n<h2>Entreprises familiales<\/h2>\n<p>Les biens immobiliers priv\u00e9s ne seront plus couverts par le r\u00e9gime avantageux. Des pr\u00e9cisions suppl\u00e9mentaires sont attendues via une nouvelle circulaire du Service des imp\u00f4ts flamand. Pour une discussion plus approfondie, vous pouvez consulter <a href=\"https:\/\/pkfbofidi.com\/fr\/modification-du-regime-preferentiel-pour-les-societes-familiales-y-a-t-il-encore-de-lespoir-pour-limmobilier-prive\/\">ici<\/a>.<\/p>\n<h2>Entr\u00e9e en vigueur<\/h2>\n<p>Ces modifications s\u2019appliquent \u00e0 :<\/p>\n<ul>\n<li>Actes de donation pass\u00e9s \u00e0 partir du 1er janvier 2026<\/li>\n<li>D\u00e9c\u00e8s \u00e0 partir du 1er janvier 2026<\/li>\n<li>Contrats de vente \u00e0 partir du 1er janvier 2026<\/li>\n<\/ul>\n<h2>Nos experts PKF BOFIDI sont \u00e0 votre disposition<\/h2>\n<p>Vous avez des questions sur l\u2019impact de ces changements sur votre situation ? N\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>Le 18 d\u00e9cembre 2025, le Gouvernement flamand a approuv\u00e9 la loi-programme concr\u00e9tisant la r\u00e9forme fiscale annonc\u00e9e. Voici les principaux changements :<\/p>\n","protected":false},"author":2,"featured_media":9624,"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":[136,176,229],"class_list":["post-9627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-estate-planning-fr","tag-pkf-bofidi-tax-fr","tag-tax-fr-2"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.4 (Yoast SEO v24.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9forme fiscale vot\u00e9e en Flandre ! | 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-fiscale-votee-en-flandre\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9forme fiscale vot\u00e9e en Flandre !\" \/>\n<meta property=\"og:description\" content=\"Le 18 d\u00e9cembre 2025, le Gouvernement flamand a approuv\u00e9 la loi-programme concr\u00e9tisant la r\u00e9forme fiscale annonc\u00e9e. 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