Turn, brussels region will extend: This article explores the topic in depth.
In addition,
Turn. Therefore, brussels region will extend:
But it is, in this case, the regime applicable to movable donations (investment portfolio, money, jewelry, work of art, etc.).
Do you inherit or benefit from a donation? Similarly, Here are the good or unpleasant surprises that may be waiting for you …
Recorded donations …. For example, not – Turn, brussels region will extend
Either these movable donations are recorded before a notary, which gives rise to the payment of donation rights and the goods given leave definitively from the inheritance mass. Moreover, Either they are not the subject of an act before a notary. In addition, In this case. if the donor dies during a so -called “suspect” period, this will give rise to rectification and the payment of inheritance tax in the chief of the heirs. Inheritance tax which are. in most cases (clearly) greater than donation rights, turn, brussels region will extend being progressive by edge and increasingly high when the relationship between the heir and the deceased is less important.
From 2026, the extension of the suspicious period will undoubtedly have the effect of generating more recorded donations.
In Brussels. movable donation rights (registered) are as follows: 3 % for direct line donations, between spouses and between legal cohabitants; and 7 % for donations between all other people.
A text already deposited but not voted
The vote that occurred Thursday may encourage donor candidates in Brussels to make their donations (without notarial act) before December 31. 2025, in order to be assured of benefiting from the current 3-year period for the suspicious period.
New for successions in 2025: the renunciation becomes more advantageous in Wallonia. the “suspicious period” is extended to Flanders
But from 2026, the lengthening of the suspicious turn, brussels region will extend period will also undoubtedly generate more registered donations, the risk becoming more and more to be caught up in high inheritance tax. This is in any case what was noted after the extension of the suspicious period in Wallonia and Flanders.
Note that the text providing for the extension of the suspicious period had already been put on the table by the Brussels government at the end of the previous legislature. with openly budgetary objectives – it aimed at 4 to 6 million euros in additional revenue per year. But this text could no longer be subject to the debate. This is the reason why Stijn Bex (Groen). Zakia Khattabi (Ecolo) and Pascal Smet (Vooruit) redepped it in the form of parliamentary proposal, for lack of full -service government.
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