{"id":351,"date":"2013-02-11T15:51:06","date_gmt":"2013-02-11T14:51:06","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=351"},"modified":"2017-11-22T21:13:38","modified_gmt":"2017-11-22T20:13:38","slug":"decision-anticipee-concernant-les-motifs-non-fiscaux-pour-la-diviser-usufruit-nue-propriete","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/decision-anticipee-concernant-les-motifs-non-fiscaux-pour-la-diviser-usufruit-nue-propriete\/","title":{"rendered":"D\u00e9cision anticip\u00e9e concernant les motifs non fiscaux pour la diviser usufruit – nue propri\u00e9t\u00e9"},"content":{"rendered":"

Le transfert d’une entreprise individuelle \u00e0 une soci\u00e9t\u00e9 avec l\u2019\u00e9tablissement d\u2019un usufruit sur \u200b\u200bl\u2019immeuble d’exploitation\u00a0 peut avoir des motifs non fiscaux.\u00a0 La mesure g\u00e9n\u00e9rale anti-abus ne trouve pas d\u2019application.<\/p>\n

Prenons un exemple concret. Un couple, dont les partenaires exercent une profession param\u00e9dicale, contracte un emprunt\u00a0pour financer un b\u00e2timent. Le rez-de-chauss\u00e9e est utilis\u00e9 \u00e0 des fins professionnelles. Le premier \u00e9tage est lou\u00e9 et le deuxi\u00e8me \u00e9tage est occup\u00e9 par le couple. Apr\u00e8s quelques ann\u00e9es, l\u2019entreprise a tellement grandi qu\u2019elle a besoin de deux \u00e9tages pour l’entreprise. Le couple ach\u00e8te une deuxi\u00e8me r\u00e9sidence \u00e0 des fins priv\u00e9es. Il faut donc rembourser deux pr\u00eats.<\/p>\n

Le couple constitue une SPRL \u00a0dans laquelle ils exerceront leur activit\u00e9 pendant la dur\u00e9e r\u00e9siduelle de leur vie professionnelle, estim\u00e9e \u00e0 25 ans.\u00a0 Ils sont nomm\u00e9s g\u00e9rant de cette SPRL. La SPRL ach\u00e8te l’usufruit temporaire.<\/p>\n

Le service des d\u00e9cisions anticip\u00e9es a d\u00e9cid\u00e9 qu\u2019en l’esp\u00e8ce il n\u2019y pas d\u2019abus dans la sens du nouvel article 344 \u00a7 1 du CIR 92.<\/p>\n

Les motifs non-fiscaux suivants sont accept\u00e9s:<\/p>\n

– L’am\u00e9lioration du profil de risque des individus (optimisation du financement, divergence des pr\u00eats);<\/p>\n

– La banque exige un pr\u00eat hypoth\u00e9caire;<\/p>\n

– Flux financiers connus dans le futur (couverture de la soci\u00e9t\u00e9 contre indice de volatilit\u00e9);<\/p>\n

– Une p\u00e9riode garantie: 25 ans selon la dur\u00e9e de vie probable de l’entreprise (carri\u00e8re professionnelle du g\u00e9rant).<\/p>\n","protected":false},"excerpt":{"rendered":"

Le transfert d’une entreprise individuelle \u00e0 une soci\u00e9t\u00e9 avec l\u2019\u00e9tablissement d\u2019un usufruit sur \u200b\u200bl\u2019immeuble d’exploitation\u00a0 peut avoir des motifs non fiscaux.\u00a0 La mesure g\u00e9n\u00e9rale anti-abus…<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[147],"tags":[],"yoast_head":"\nD\u00e9cision anticip\u00e9e concernant les motifs non fiscaux pour la diviser usufruit - nue propri\u00e9t\u00e9 | Lauwers Law<\/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:\/\/www.lauwers-law.be:80\/fr\/decision-anticipee-concernant-les-motifs-non-fiscaux-pour-la-diviser-usufruit-nue-propriete\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9cision anticip\u00e9e concernant les motifs non fiscaux pour la diviser usufruit - nue propri\u00e9t\u00e9 | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Le transfert d’une entreprise individuelle \u00e0 une soci\u00e9t\u00e9 avec l\u2019\u00e9tablissement d\u2019un usufruit sur \u200b\u200bl\u2019immeuble d’exploitation\u00a0 peut avoir des motifs non fiscaux.\u00a0 La mesure g\u00e9n\u00e9rale anti-abus...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.lauwers-law.be:80\/fr\/decision-anticipee-concernant-les-motifs-non-fiscaux-pour-la-diviser-usufruit-nue-propriete\/\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2013-02-11T14:51:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-11-22T20:13:38+00:00\" \/>\n<meta name=\"author\" content=\"Thierry Lauwers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:site\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Thierry Lauwers\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.lauwers-law.be:80\/fr\/decision-anticipee-concernant-les-motifs-non-fiscaux-pour-la-diviser-usufruit-nue-propriete\/\",\"url\":\"https:\/\/www.lauwers-law.be:80\/fr\/decision-anticipee-concernant-les-motifs-non-fiscaux-pour-la-diviser-usufruit-nue-propriete\/\",\"name\":\"D\u00e9cision anticip\u00e9e concernant les motifs non fiscaux pour la diviser usufruit - nue propri\u00e9t\u00e9 | Lauwers Law\",\"isPartOf\":{\"@id\":\"https:\/\/lauwers-law.be\/#website\"},\"datePublished\":\"2013-02-11T14:51:06+00:00\",\"dateModified\":\"2017-11-22T20:13:38+00:00\",\"author\":{\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/5ccfde4f6cf859f3c73167c31327e5f3\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.lauwers-law.be:80\/fr\/decision-anticipee-concernant-les-motifs-non-fiscaux-pour-la-diviser-usufruit-nue-propriete\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.lauwers-law.be:80\/fr\/decision-anticipee-concernant-les-motifs-non-fiscaux-pour-la-diviser-usufruit-nue-propriete\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.lauwers-law.be:80\/fr\/decision-anticipee-concernant-les-motifs-non-fiscaux-pour-la-diviser-usufruit-nue-propriete\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/lauwers-law.be\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"D\u00e9cision anticip\u00e9e concernant les motifs non fiscaux pour la diviser usufruit – nue propri\u00e9t\u00e9\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/lauwers-law.be\/#website\",\"url\":\"https:\/\/lauwers-law.be\/\",\"name\":\"Lauwers Law\",\"description\":\"Avocats en Droit Fiscal\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/lauwers-law.be\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/5ccfde4f6cf859f3c73167c31327e5f3\",\"name\":\"Thierry Lauwers\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ad03e3c1a35f686f49036f94c0700e41?s=96&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ad03e3c1a35f686f49036f94c0700e41?s=96&r=g\",\"caption\":\"Thierry Lauwers\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"D\u00e9cision anticip\u00e9e concernant les motifs non fiscaux pour la diviser usufruit - nue propri\u00e9t\u00e9 | Lauwers Law","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.lauwers-law.be:80\/fr\/decision-anticipee-concernant-les-motifs-non-fiscaux-pour-la-diviser-usufruit-nue-propriete\/","og_locale":"fr_FR","og_type":"article","og_title":"D\u00e9cision anticip\u00e9e concernant les motifs non fiscaux pour la diviser usufruit - nue propri\u00e9t\u00e9 | Lauwers Law","og_description":"Le transfert d’une entreprise individuelle \u00e0 une soci\u00e9t\u00e9 avec l\u2019\u00e9tablissement d\u2019un usufruit sur \u200b\u200bl\u2019immeuble d’exploitation\u00a0 peut avoir des motifs non fiscaux.\u00a0 La mesure g\u00e9n\u00e9rale anti-abus...","og_url":"https:\/\/www.lauwers-law.be:80\/fr\/decision-anticipee-concernant-les-motifs-non-fiscaux-pour-la-diviser-usufruit-nue-propriete\/","og_site_name":"Lauwers Law","article_published_time":"2013-02-11T14:51:06+00:00","article_modified_time":"2017-11-22T20:13:38+00:00","author":"Thierry Lauwers","twitter_card":"summary_large_image","twitter_creator":"@lauwersthierry","twitter_site":"@lauwersthierry","twitter_misc":{"\u00c9crit par":"Thierry Lauwers","Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.lauwers-law.be:80\/fr\/decision-anticipee-concernant-les-motifs-non-fiscaux-pour-la-diviser-usufruit-nue-propriete\/","url":"https:\/\/www.lauwers-law.be:80\/fr\/decision-anticipee-concernant-les-motifs-non-fiscaux-pour-la-diviser-usufruit-nue-propriete\/","name":"D\u00e9cision anticip\u00e9e concernant les motifs non fiscaux pour la diviser usufruit - nue propri\u00e9t\u00e9 | Lauwers Law","isPartOf":{"@id":"https:\/\/lauwers-law.be\/#website"},"datePublished":"2013-02-11T14:51:06+00:00","dateModified":"2017-11-22T20:13:38+00:00","author":{"@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/5ccfde4f6cf859f3c73167c31327e5f3"},"breadcrumb":{"@id":"https:\/\/www.lauwers-law.be:80\/fr\/decision-anticipee-concernant-les-motifs-non-fiscaux-pour-la-diviser-usufruit-nue-propriete\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.lauwers-law.be:80\/fr\/decision-anticipee-concernant-les-motifs-non-fiscaux-pour-la-diviser-usufruit-nue-propriete\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.lauwers-law.be:80\/fr\/decision-anticipee-concernant-les-motifs-non-fiscaux-pour-la-diviser-usufruit-nue-propriete\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/lauwers-law.be\/fr\/"},{"@type":"ListItem","position":2,"name":"D\u00e9cision anticip\u00e9e concernant les motifs non fiscaux pour la diviser usufruit – nue propri\u00e9t\u00e9"}]},{"@type":"WebSite","@id":"https:\/\/lauwers-law.be\/#website","url":"https:\/\/lauwers-law.be\/","name":"Lauwers Law","description":"Avocats en Droit Fiscal","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lauwers-law.be\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/5ccfde4f6cf859f3c73167c31327e5f3","name":"Thierry Lauwers","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ad03e3c1a35f686f49036f94c0700e41?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ad03e3c1a35f686f49036f94c0700e41?s=96&r=g","caption":"Thierry Lauwers"}}]}},"_links":{"self":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/351\/"}],"collection":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/comments\/?post=351"}],"version-history":[{"count":0,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/351\/revisions\/"}],"wp:attachment":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/?parent=351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/categories\/?post=351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/tags\/?post=351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}