{"id":6250,"date":"2018-01-08T14:31:15","date_gmt":"2018-01-08T13:31:15","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=6250"},"modified":"2018-01-08T14:31:15","modified_gmt":"2018-01-08T13:31:15","slug":"region-wallonne-reforme-en-matiere-droits-denregistrement-et-droits-succession","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/region-wallonne-reforme-en-matiere-droits-denregistrement-et-droits-succession\/","title":{"rendered":"R\u00e9gion wallonne : r\u00e9forme en mati\u00e8re de droits d\u2019enregistrement et de droits de succession"},"content":{"rendered":"<p>Le d\u00e9cret wallon portant diverses modifications fiscales entre entr\u00e9 en vigueur, pour la plupart de ses dispositions, au 1<sup>er<\/sup> janvier 2018.<\/p>\n<p>Parmi les modifications instaur\u00e9es, relevons qu\u2019un abattement de 20.000,00 EUR sur la base imposable d\u2019une premi\u00e8re maison d\u2019habitation est consacr\u00e9. L\u2019\u00e9conomie d\u2019imp\u00f4t s\u2019\u00e9l\u00e8ve \u00e0 2.500,00 EUR. Des conditions strictes sont \u00e0 respecter pour b\u00e9n\u00e9ficier de cet abattement\u00a0: introduction d\u2019une demande, conservation de sa r\u00e9sidence principale dans l\u2019immeuble concern\u00e9 (en principe 3 ans),\u2026<\/p>\n<p>Toujours au rayon immobilier, la R\u00e9gion wallonne a d\u00e9cid\u00e9 de supprimer le taux de droits d\u2019enregistrement de 15% qui \u00e9tait auparavant pr\u00e9vu \u00e0 partir de l\u2019acquisition d\u2019un troisi\u00e8me immeuble d\u2019habitation.<\/p>\n<p>Au niveau des donations mobili\u00e8res \u00ab\u00a0\u00e0 d\u2019autres personnes\u00a0\u00bb, c\u2019est-\u00e0-dire \u00e0 quiconque hormis entre \u00e9poux, cohabitants l\u00e9gaux, fr\u00e8res et s\u0153ur, oncles et tantes, neveux ou ni\u00e8ces, le taux de 7,7% applicable est supprim\u00e9. Seuls deux taux sont conserv\u00e9s\u00a0: celui de 3,3% en ligne directe, entre \u00e9poux ou cohabitants l\u00e9gaux et celui de 5,5% pour les autres personnes. Par rapport aux autres r\u00e9gions, les taux pr\u00e9cit\u00e9s sont potentiellement plus avantageux en fonction des circonstances.<\/p>\n<p>Le montant de la taxe radio t\u00e9l\u00e9 redevance est port\u00e9 \u00e0 0. Celle-ci ne sera donc pas pr\u00e9lev\u00e9e \u00e0 partir de 2018.<\/p>\n<p>Enfin, relevons que la R\u00e9gion wallonne introduit un syst\u00e8me d\u2019immunisation totale des droits de succession, au profit du conjoint ou cohabitant l\u00e9gal survivant, relatifs \u00e0 l\u2019immeuble servant de r\u00e9sidence principale au d\u00e9funt.<\/p>\n<p>La r\u00e9gionalisation de certaines comp\u00e9tences fiscales ne manque pas d\u2019engendrer une certaine forme de concurrence fiscale entre celles-ci. Le contribuable aurait tort de ne pas en profiter.<\/p>\n<p>Contactez Lauwers Avocats en droit fiscal pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le d\u00e9cret wallon portant diverses modifications fiscales entre entr\u00e9 en vigueur, pour la plupart de ses dispositions, au 1er janvier 2018. Parmi les modifications instaur\u00e9es,&#8230;<\/p>\n","protected":false},"author":7,"featured_media":6251,"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":[207],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9gion wallonne : r\u00e9forme en mati\u00e8re de droits d\u2019enregistrement et de droits de succession | 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\/region-wallonne-reforme-en-matiere-droits-denregistrement-et-droits-succession\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9gion wallonne : r\u00e9forme en mati\u00e8re de droits d\u2019enregistrement et de droits de succession | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Le d\u00e9cret wallon portant diverses modifications fiscales entre entr\u00e9 en vigueur, pour la plupart de ses dispositions, au 1er janvier 2018. Parmi les modifications instaur\u00e9es,...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/fr\/region-wallonne-reforme-en-matiere-droits-denregistrement-et-droits-succession\/\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-08T13:31:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/close-up-of-home-model-money-and-house-keys-PLYC9CP-e1515418254627.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"768\" \/>\n\t<meta property=\"og:image:height\" content=\"521\" \/>\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\/fr\/region-wallonne-reforme-en-matiere-droits-denregistrement-et-droits-succession\/\",\"url\":\"https:\/\/lauwers-law.be\/fr\/region-wallonne-reforme-en-matiere-droits-denregistrement-et-droits-succession\/\",\"name\":\"R\u00e9gion wallonne : r\u00e9forme en mati\u00e8re de droits d\u2019enregistrement et de droits de succession | Lauwers Law\",\"isPartOf\":{\"@id\":\"https:\/\/lauwers-law.be\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/region-wallonne-reforme-en-matiere-droits-denregistrement-et-droits-succession\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/region-wallonne-reforme-en-matiere-droits-denregistrement-et-droits-succession\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/close-up-of-home-model-money-and-house-keys-PLYC9CP-e1515418254627.jpg\",\"datePublished\":\"2018-01-08T13:31:15+00:00\",\"dateModified\":\"2018-01-08T13:31:15+00:00\",\"author\":{\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a\"},\"breadcrumb\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/region-wallonne-reforme-en-matiere-droits-denregistrement-et-droits-succession\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/lauwers-law.be\/fr\/region-wallonne-reforme-en-matiere-droits-denregistrement-et-droits-succession\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/region-wallonne-reforme-en-matiere-droits-denregistrement-et-droits-succession\/#primaryimage\",\"url\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/close-up-of-home-model-money-and-house-keys-PLYC9CP-e1515418254627.jpg\",\"contentUrl\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/close-up-of-home-model-money-and-house-keys-PLYC9CP-e1515418254627.jpg\",\"width\":768,\"height\":521,\"caption\":\"mortgage, investment, real estate and property concept - 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