{"id":5822,"date":"2017-12-07T09:39:59","date_gmt":"2017-12-07T08:39:59","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=5822"},"modified":"2017-12-07T17:37:46","modified_gmt":"2017-12-07T16:37:46","slug":"valorisation-lusufruit-dimportants-principes-mis-en-evidence","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/","title":{"rendered":"Valorisation de l’usufruit : d’importants principes mis en \u00e9vidence"},"content":{"rendered":"

La Cour d’appel de Gand a, par un arr\u00eat r\u00e9cent, d\u00e9crit certains principes en mati\u00e8re de valorisation d’usufruit. Nous sommes ravis de vous confirmer que ces principes ont \u00e9t\u00e9 port\u00e9s devant la Cour d’appel par le cabinet LAUWERS & SEUTIN. <\/span><\/span><\/p>\n

La probl\u00e9matique soumise \u00e0 la Cour concerne la question classique de savoir si la soci\u00e9t\u00e9 n’a pas pay\u00e9 l’usufruit trop cher, g\u00e9n\u00e9rant de ce fait un avantage de toute nature dans le chef du dirigeant d’entreprise. <\/span><\/span><\/p>\n

Dans le cas d’un achat scind\u00e9 de la nue-propri\u00e9t\u00e9 et de l’usufruit, il est justifi\u00e9 que le nue-propri\u00e9taire ne prenne en charge que le montant r\u00e9sultant de la diff\u00e9rence entre la valeur en pleine propri\u00e9t\u00e9 diminu\u00e9e de la valeur actualis\u00e9e du rendement net sur la dur\u00e9e pendant laquelle le droit est constitu\u00e9. <\/span><\/span><\/p>\n

En outre, la Cour prononce un nombre important de principes concernant la valorisation de l’usufruit :<\/span><\/span><\/p>\n

– La valorisation d\u00e9pend de circonstances concr\u00e8tes; il se justifie qu’un local professionnel pr\u00e9sente une valeur plus grande qu’un local priv\u00e9. <\/span><\/span><\/p>\n

– La division entre parties priv\u00e9es et professionnelles effectu\u00e9e par le propri\u00e9taire pr\u00e9c\u00e9dent ne lie pas le propri\u00e9taire actuel. <\/span><\/span><\/p>\n

– Les loyers per\u00e7us par la pr\u00e9c\u00e9dent propri\u00e9taire pour la location d’une \u00e9tude notariale, bien que restant un crit\u00e8re pertinent, ne lient pas le nouveau propri\u00e9taire et usufruitier. Et ce, particuli\u00e8rement lorsque le pr\u00e9c\u00e9dent montant de loyers n’\u00e9tait pas index\u00e9 et que d’importants travaux de r\u00e9novations ont \u00e9t\u00e9 entrepris. <\/span><\/span><\/p>\n

– La convention conclue avec le locataire (et non pas l’usufruitier) concernant les couts de maintenance et les couts des grosses r\u00e9parations est un \u00e9l\u00e9ment pertinent en vue d’\u00e9valuer l’usufruit.<\/span><\/span><\/p>\n

– Le fait que le nue-propri\u00e9taire acquiert la pleine propri\u00e9t\u00e9 \u00e0 l’expiration du droit d’usufruit ne constitue pas en lui-m\u00eame un \u00e9l\u00e9ment suffisant pour justifier que l’usufruit a \u00e9t\u00e9 sur\u00e9valu\u00e9 ou que la valeur de la nue-propri\u00e9t\u00e9 a \u00e9t\u00e9 sous-\u00e9valu\u00e9e. \u00a0<\/span><\/span><\/p>\n

Il est clair que ces principes apporte plus de clart\u00e9 concernant la probl\u00e9matique de la valorisation de l’usufruit. Ils offrent \u00e9galement des opportunit\u00e9s d’optimisation fiscale dans cette optique.<\/span><\/span><\/p>\n

Contactez Lauwers Avocats en droit fiscal pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

La Cour d’appel de Gand a, par un arr\u00eat r\u00e9cent, d\u00e9crit certains principes en mati\u00e8re de valorisation d’usufruit. Nous sommes ravis de vous confirmer que…<\/p>\n","protected":false},"author":7,"featured_media":5805,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[147],"tags":[],"yoast_head":"\nValorisation de l'usufruit : d'importants principes mis en \u00e9vidence | 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\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Valorisation de l'usufruit : d'importants principes mis en \u00e9vidence | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"La Cour d’appel de Gand a, par un arr\u00eat r\u00e9cent, d\u00e9crit certains principes en mati\u00e8re de valorisation d’usufruit. Nous sommes ravis de vous confirmer que...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2017-12-07T08:39:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-12-07T16:37:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/modern-white-and-blue-lounge-PVCBB9B-e1513329825461.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"768\" \/>\n\t<meta property=\"og:image:height\" content=\"513\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr\",\"url\":\"https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr\",\"name\":\"Valorisation de l'usufruit : d'importants principes mis en \u00e9vidence | Lauwers Law\",\"isPartOf\":{\"@id\":\"https:\/\/lauwers-law.be\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr#primaryimage\"},\"image\":{\"@id\":\"https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr#primaryimage\"},\"thumbnailUrl\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/modern-white-and-blue-lounge-PVCBB9B-e1513329825461.jpg\",\"datePublished\":\"2017-12-07T08:39:59+00:00\",\"dateModified\":\"2017-12-07T16:37:46+00:00\",\"author\":{\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a\"},\"breadcrumb\":{\"@id\":\"https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr#primaryimage\",\"url\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/modern-white-and-blue-lounge-PVCBB9B-e1513329825461.jpg\",\"contentUrl\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/modern-white-and-blue-lounge-PVCBB9B-e1513329825461.jpg\",\"width\":768,\"height\":513,\"caption\":\"Modern white and blue living room with two chaise lounges - 3d rendering\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/lauwers-law.be\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Valorisation de l’usufruit : d’importants principes mis en \u00e9vidence\"}]},{\"@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\/208f969266e4c224a1f060a7f940953a\",\"name\":\"Thierry Lauwers\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g\",\"caption\":\"Thierry Lauwers\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Valorisation de l'usufruit : d'importants principes mis en \u00e9vidence | 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:\/\/lauwers-law.be\/fr\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr","og_locale":"fr_FR","og_type":"article","og_title":"Valorisation de l'usufruit : d'importants principes mis en \u00e9vidence | Lauwers Law","og_description":"La Cour d’appel de Gand a, par un arr\u00eat r\u00e9cent, d\u00e9crit certains principes en mati\u00e8re de valorisation d’usufruit. Nous sommes ravis de vous confirmer que...","og_url":"https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr","og_site_name":"Lauwers Law","article_published_time":"2017-12-07T08:39:59+00:00","article_modified_time":"2017-12-07T16:37:46+00:00","og_image":[{"width":768,"height":513,"url":"https:\/\/lauwers-law.be\/wp-content\/uploads\/modern-white-and-blue-lounge-PVCBB9B-e1513329825461.jpg","type":"image\/jpeg"}],"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":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr","url":"https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr","name":"Valorisation de l'usufruit : d'importants principes mis en \u00e9vidence | Lauwers Law","isPartOf":{"@id":"https:\/\/lauwers-law.be\/#website"},"primaryImageOfPage":{"@id":"https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr#primaryimage"},"image":{"@id":"https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr#primaryimage"},"thumbnailUrl":"https:\/\/lauwers-law.be\/wp-content\/uploads\/modern-white-and-blue-lounge-PVCBB9B-e1513329825461.jpg","datePublished":"2017-12-07T08:39:59+00:00","dateModified":"2017-12-07T16:37:46+00:00","author":{"@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a"},"breadcrumb":{"@id":"https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr#primaryimage","url":"https:\/\/lauwers-law.be\/wp-content\/uploads\/modern-white-and-blue-lounge-PVCBB9B-e1513329825461.jpg","contentUrl":"https:\/\/lauwers-law.be\/wp-content\/uploads\/modern-white-and-blue-lounge-PVCBB9B-e1513329825461.jpg","width":768,"height":513,"caption":"Modern white and blue living room with two chaise lounges - 3d rendering"},{"@type":"BreadcrumbList","@id":"https:\/\/lauwers-law.be\/valorisation-lusufruit-dimportants-principes-mis-en-evidence\/?lang=fr#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/lauwers-law.be\/fr\/"},{"@type":"ListItem","position":2,"name":"Valorisation de l’usufruit : d’importants principes mis en \u00e9vidence"}]},{"@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\/208f969266e4c224a1f060a7f940953a","name":"Thierry Lauwers","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g","caption":"Thierry Lauwers"}}]}},"_links":{"self":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/5822\/"}],"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\/7\/"}],"replies":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/comments\/?post=5822"}],"version-history":[{"count":0,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/5822\/revisions\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/5805\/"}],"wp:attachment":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/?parent=5822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/categories\/?post=5822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/tags\/?post=5822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}