{"id":482,"date":"2014-02-14T16:34:27","date_gmt":"2014-02-14T15:34:27","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=482"},"modified":"2017-11-22T21:13:36","modified_gmt":"2017-11-22T20:13:36","slug":"modifications-importantes-suite-a-la-sixieme-reforme-de-letat","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/modifications-importantes-suite-a-la-sixieme-reforme-de-letat\/","title":{"rendered":"Modifications importantes suite \u00e0 la sixi\u00e8me r\u00e9forme de l\u2019Etat"},"content":{"rendered":"

La Loi sp\u00e9ciale du 6 janvier 2014 portant sur la r\u00e9forme du financement des communaut\u00e9s et des r\u00e9gions et l\u2019\u00e9largissement de l\u2019autonomie fiscale des r\u00e9gions et financement des nouvelles comp\u00e9tences (Moniteur Belge 31 janvier 2014) a \u00e9labor\u00e9 la sixi\u00e8me r\u00e9forme de l\u2019Etat.<\/p>\n

La Loi sp\u00e9ciale de financement du 16 janvier 1989 a \u00e9t\u00e9 modifi\u00e9e. Le secr\u00e9taire d\u2019Etat Verherstraeten a annonc\u00e9 r\u00e9cemment qu\u2019il s\u2019agissait de 12 principes de base.<\/p>\n

Il est important de retenir que la fiscalit\u00e9 de votre habitation propre sera r\u00e9gl\u00e9e par les r\u00e9gions, tandis que la fiscalit\u00e9 de votre seconde r\u00e9sidence restera f\u00e9d\u00e9rale. Int\u00e9ressant \u00e0 savoir est que la localisation de l\u2019imp\u00f4t, qui est effectu\u00e9e sur base de la r\u00e9sidence fiscale au premier janvier de l\u2019exercice d\u2019imposition, ne correspond pas totalement \u00e0 la d\u00e9termination de l\u2019habitation propre.\u00a0 Cette derni\u00e8re peut changer de localisation d\u2019une r\u00e9gion \u00e0 l\u2019autre et ceci durant la p\u00e9riode imposable. Dans le cas o\u00f9 un Bruxellois effectue des am\u00e9liorations \u00e0 sa seconde r\u00e9sidence \u00e0 Ostende, ou fait installer un syst\u00e8me d\u2019alarme dans sa maison dans les Ardennes, la r\u00e9gion Bruxelles-Capitale devra octroyer les r\u00e9ductions d\u2019imp\u00f4t, m\u00eame si les investissements ont \u00e9t\u00e9 effectu\u00e9s dans une autre r\u00e9gion.<\/p>\n

La sixi\u00e8me r\u00e9forme de l\u2019Etat est \u00e0 premi\u00e8re vue un syst\u00e8me complexe dans lequel\u00a0:<\/p>\n

    \n
  1. le professionnel a beaucoup de difficult\u00e9s \u00e0 trouver son chemin\u00a0;<\/li>\n
  2. la Cour des Comptes aura beaucoup de travail \u00e0 faire des calculs suppl\u00e9mentaires et beaucoup de discussions seront \u00e0 traiter par la Cour Constitutionnelle;<\/li>\n
  3. le Code des imp\u00f4ts sur les revenus devra \u00eatre modifi\u00e9 avec entre autres un nouveau calcul dans l\u2019imp\u00f4t des non-r\u00e9sidents;<\/li>\n
  4. l\u2019imp\u00f4t des personnes physiques constituera une source de revenus stabiles, aussi bien pour l\u2019Etat f\u00e9d\u00e9ral que pour les communaut\u00e9s et les R\u00e9gions;<\/li>\n
  5. on peut se poser la question de savoir si c\u2019est int\u00e9ressant pour des raisons fiscales de d\u00e9m\u00e9nager d\u2019une r\u00e9gion \u00e0 une autre dans notre propre pays.<\/li>\n<\/ol>\n

    Finalement la question est de savoir si la sixi\u00e8me r\u00e9forme de l\u2019Etat tiendra pendant 13 ann\u00e9es \u2013 p\u00e9riode pendant laquelle la cinqui\u00e8me r\u00e9forme de l\u2019Etat a tenu.<\/p>\n

    Le Cabinet d\u2019avocats Thierry Lauwers est \u00e0 votre disposition pour toutes questions que vous auriez \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"

    La Loi sp\u00e9ciale du 6 janvier 2014 portant sur la r\u00e9forme du financement des communaut\u00e9s et des r\u00e9gions et l\u2019\u00e9largissement de l\u2019autonomie fiscale des r\u00e9gions…<\/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":[151,143],"tags":[],"yoast_head":"\nModifications importantes suite \u00e0 la sixi\u00e8me r\u00e9forme de l\u2019Etat | 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:\/\/lauwers-law.be\/fr\/modifications-importantes-suite-a-la-sixieme-reforme-de-letat\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modifications importantes suite \u00e0 la sixi\u00e8me r\u00e9forme de l\u2019Etat | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"La Loi sp\u00e9ciale du 6 janvier 2014 portant sur la r\u00e9forme du financement des communaut\u00e9s et des r\u00e9gions et l\u2019\u00e9largissement de l\u2019autonomie fiscale des r\u00e9gions...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/fr\/modifications-importantes-suite-a-la-sixieme-reforme-de-letat\/\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2014-02-14T15:34:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-11-22T20:13:36+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 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