{"id":6832,"date":"2025-11-28T08:00:49","date_gmt":"2025-11-28T07:00:49","guid":{"rendered":"https:\/\/www.wellfin.be\/?p=6832"},"modified":"2025-12-04T09:19:55","modified_gmt":"2025-12-04T08:19:55","slug":"droit-de-partage-en-wallonie","status":"publish","type":"post","link":"https:\/\/www.wellfin.be\/fr\/droit-de-partage-en-wallonie\/","title":{"rendered":"Droit de partage en Wallonie : le taux pourrait passer de 1% \u00e0 3%"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6832\" class=\"elementor elementor-6832\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f3f398c e-flex e-con-boxed e-con e-parent\" data-id=\"f3f398c\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-adcdfbe elementor-widget elementor-widget-text-editor\" data-id=\"adcdfbe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le gouvernement wallon envisage de relever le taux du droit de partage de 1\u202f% \u00e0 3\u202f%, une mesure qui pourrait affecter les propri\u00e9taires indivisaires. Cette r\u00e9forme vise \u00e0 rapprocher le co\u00fbt fiscal de la sortie d\u2019indivision de celui des droits d\u2019enregistrement classiques. Pour les particuliers, h\u00e9ritiers ou d\u00e9tenteurs d\u2019un bien avec une soci\u00e9t\u00e9, le changement aura des cons\u00e9quences concr\u00e8tes sur le co\u00fbt de certaines transactions immobili\u00e8res.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1c1f75d e-flex e-con-boxed e-con e-parent\" data-id=\"1c1f75d\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a125380 elementor-widget elementor-widget-spacer\" data-id=\"a125380\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7567e6d elementor-widget elementor-widget-heading\" data-id=\"7567e6d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu\u2019est-ce que le droit de partage\u202f?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6beb6b9 e-flex e-con-boxed e-con e-parent\" data-id=\"6beb6b9\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-78f3c73 elementor-widget elementor-widget-spacer\" data-id=\"78f3c73\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9855d7 elementor-widget elementor-widget-text-editor\" data-id=\"c9855d7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le droit de partage est une exception aux droits d\u2019enregistrement classiques. Il s\u2019applique lorsqu\u2019un ou plusieurs indivisaires souhaitent mettre fin \u00e0 une indivision ou racheter la part d\u2019un copropri\u00e9taire. L\u2019objectif est de r\u00e9duire le co\u00fbt fiscal par rapport aux droits d\u2019enregistrement qui peuvent atteindre 12,5\u202f% pour un bien autre que premi\u00e8re habitation en Wallonie.<\/p><p>\u00a0<\/p><p>Il s\u2019applique notamment :<\/p><p>\u00a0<\/p><ul><li>aux partages partiels ou totaux de biens immobiliers ;<\/li><li>aux cessions \u00e0 titre on\u00e9reux entre copropri\u00e9taires de parts indivises ;<\/li><li>\u00e0 la conversion de droits d\u2019usufruit en pleine propri\u00e9t\u00e9 selon les articles 745quater et 745quinquies du Code civil.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4d5d859 e-flex e-con-boxed e-con e-parent\" data-id=\"4d5d859\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb9430c elementor-widget elementor-widget-spacer\" data-id=\"bb9430c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01bed5a elementor-widget elementor-widget-heading\" data-id=\"01bed5a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Diff\u00e9rences r\u00e9gionales et \u00e9volution du taux<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cb2e824 e-con-full e-flex e-con e-child\" data-id=\"cb2e824\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a09627f elementor-widget elementor-widget-spacer\" data-id=\"a09627f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3746de1 e-flex e-con-boxed e-con e-parent\" data-id=\"3746de1\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1224488 elementor-widget elementor-widget-text-editor\" data-id=\"1224488\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Actuellement :<br \/><br \/><\/p><ul><li><strong>Wallonie<\/strong>\u202f: 1\u202f% (projet de r\u00e9forme \u00e0 3\u202f%)<\/li><li><strong>Bruxelles-Capitale<\/strong>\u202f: 1\u202f%<\/li><li><strong>Flandre<\/strong>\u202f: 2,5\u202f%<br \/><br \/><\/li><\/ul><p>Le projet wallon pourrait entrer en vigueur d\u00e8s sa publication au Moniteur belge, bien que la date exacte reste \u00e0 confirmer. Cette hausse permettra d\u2019aligner la fiscalit\u00e9 sur les droits d\u2019enregistrement des acquisitions classiques, tout en maintenant le m\u00e9canisme l\u00e9gal permettant la sortie d\u2019indivision \u00e0 taux r\u00e9duit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-99192b4 e-flex e-con-boxed e-con e-parent\" data-id=\"99192b4\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a810197 elementor-widget elementor-widget-spacer\" data-id=\"a810197\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da87e8 elementor-widget elementor-widget-heading\" data-id=\"2da87e8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Applications selon le type d\u2019indivision<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c6c6ecc e-flex e-con-boxed e-con e-parent\" data-id=\"c6c6ecc\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5defda3 elementor-widget elementor-widget-spacer\" data-id=\"5defda3\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-186a758 elementor-widget elementor-widget-text-editor\" data-id=\"186a758\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Entre particuliers<\/strong><\/p><p>\u00a0<\/p><p>Exemple : deux fr\u00e8res h\u00e9ritent d\u2019une maison familiale (50\/50). L\u2019un souhaite racheter la part de l\u2019autre. Aujourd\u2019hui, il paie 1\u202f% sur la valeur du bien. Apr\u00e8s r\u00e9forme, le taux passerait \u00e0 3\u202f%. Pour un bien de 200\u202f000\u202f\u20ac, le droit de partage passerait donc de 2\u202f000\u202f\u20ac \u00e0 6\u202f000\u202f\u20ac.<br \/><br \/><\/p><p>Autre exemple : un couple ach\u00e8te un bien en indivision et souhaite que l\u2019un rach\u00e8te la part de l\u2019autre. Le droit de partage permet de ne pas repayer les droits d\u2019enregistrement classiques (12,5\u202f%), qui s\u2019\u00e9l\u00e8veraient \u00e0 25\u202f000\u202f\u20ac pour un bien de 200\u202f000\u202f\u20ac.<br \/><br \/><\/p><p><strong>Indivision avec soci\u00e9t\u00e9<br \/><br \/><\/strong><\/p><p>Lorsque le bien est d\u00e9tenu conjointement par un particulier et une soci\u00e9t\u00e9 :<br \/><br \/><\/p><ul><li>Si le particulier rach\u00e8te la part d\u00e9tenue par la soci\u00e9t\u00e9, les droits d\u2019enregistrement classiques s\u2019appliquent.<\/li><li>Si le particulier d\u00e9tient majoritairement le bien et que la soci\u00e9t\u00e9 d\u00e9tient une minorit\u00e9 de parts, le rachat de la part priv\u00e9e par la soci\u00e9t\u00e9 peut \u00eatre soumis au droit de partage.<br \/><br \/><\/li><\/ul><p>Exemple : un bien vaut 500\u202f000\u202f\u20ac, d\u00e9tenu \u00e0 1\u202f% par un particulier et 99\u202f% par une soci\u00e9t\u00e9. Si le particulier rach\u00e8te la part de la soci\u00e9t\u00e9, il paiera 62\u202f500\u202f\u20ac (12,5\u202f%). Si la soci\u00e9t\u00e9 rach\u00e8te la part du particulier, le droit de partage s\u2019applique : 5\u202f000\u202f\u20ac aujourd\u2019hui, ou 15\u202f000\u202f\u20ac apr\u00e8s r\u00e9forme.<br \/><br \/><\/p><p>Cette distinction refl\u00e8te la structure juridique des d\u00e9tenteurs du bien et le type de droit applicable, sans faire r\u00e9f\u00e9rence \u00e0 des strat\u00e9gies fiscales.<br \/><br \/><\/p><p><strong>Indivision successorale<\/strong><\/p><p>\u00a0<\/p><p>Exemple : deux enfants h\u00e9ritent d\u2019un appartement (50\/50). L\u2019un rach\u00e8te la part de l\u2019autre. Le droit de partage s\u2019applique sur la valeur des parts concern\u00e9es.<br \/><br \/><\/p><p>Cas sp\u00e9cifique : un cohabitant l\u00e9gal h\u00e9rite de l\u2019usufruit de l\u2019immeuble de la r\u00e9sidence commune. La conversion en pleine propri\u00e9t\u00e9 est \u00e9galement soumise au droit de partage.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-58c8103 e-flex e-con-boxed e-con e-parent\" data-id=\"58c8103\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c38d8d elementor-widget elementor-widget-spacer\" data-id=\"8c38d8d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e82691e elementor-widget elementor-widget-heading\" data-id=\"e82691e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Base imposable<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a122b38 e-flex e-con-boxed e-con e-parent\" data-id=\"a122b38\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ee944f elementor-widget elementor-widget-spacer\" data-id=\"2ee944f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1543455 elementor-widget elementor-widget-text-editor\" data-id=\"1543455\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le droit de partage se calcule sur :<br \/><br \/><\/p><ul><li>la valeur totale du bien si l\u2019indivision cesse enti\u00e8rement ;<\/li><li>la valeur des quotit\u00e9s c\u00e9d\u00e9es pour un partage partiel.<br \/><br \/><\/li><\/ul><p>La valeur v\u00e9nale constitue toujours la base minimale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-948a98f elementor-widget elementor-widget-spacer\" data-id=\"948a98f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e0545c elementor-widget elementor-widget-heading\" data-id=\"9e0545c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conseils pratiques<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eeb6d61 e-flex e-con-boxed e-con e-parent\" data-id=\"eeb6d61\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0a7ee3 elementor-widget elementor-widget-spacer\" data-id=\"e0a7ee3\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb4becb elementor-widget elementor-widget-text-editor\" data-id=\"cb4becb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pour les indivisaires, il est recommand\u00e9 :<br \/><br \/><\/p>\n<ul>\n<li>d\u2019anticiper la sortie d\u2019indivision avant l\u2019augmentation du taux pour ma\u00eetriser le co\u00fbt fiscal ;<\/li>\n<li>de simuler le rachat des parts pour d\u00e9terminer la valeur applicable et \u00e9viter toute erreur ;<\/li>\n<li>de consulter un notaire ou un conseiller en patrimoine pour s\u00e9curiser l\u2019op\u00e9ration et v\u00e9rifier la l\u00e9gislation applicable.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0ebe29 elementor-widget elementor-widget-spacer\" data-id=\"d0ebe29\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3911c6 elementor-widget elementor-widget-heading\" data-id=\"f3911c6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a5d61ab e-con-full e-flex e-con e-child\" data-id=\"a5d61ab\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a77a3ed elementor-widget elementor-widget-spacer\" data-id=\"a77a3ed\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26a1c49 elementor-widget elementor-widget-text-editor\" data-id=\"26a1c49\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La r\u00e9forme du droit de partage en Wallonie, de 1\u202f% \u00e0 3\u202f%, est une information cl\u00e9 pour les propri\u00e9taires indivisaires, qu\u2019ils soient particuliers, h\u00e9ritiers ou d\u00e9tenteurs d\u2019un bien avec une soci\u00e9t\u00e9. Anticiper les rachats et sorties d\u2019indivision est essentiel pour ma\u00eetriser le co\u00fbt fiscal et s\u00e9curiser le patrimoine.<\/p><p>\u00a0<\/p><p>Pour toute op\u00e9ration d\u2019indivision, il est conseill\u00e9 de s\u2019adresser \u00e0 un professionnel afin de v\u00e9rifier le type de droit applicable et la base imposable, conform\u00e9ment aux r\u00e8gles en vigueur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-869a544 elementor-widget elementor-widget-spacer\" data-id=\"869a544\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9615fda e-flex e-con-boxed e-con e-parent\" data-id=\"9615fda\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0c005cb e-con-full e-flex e-con e-child\" data-id=\"0c005cb\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8a732c3 elementor-widget elementor-widget-spacer\" data-id=\"8a732c3\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c1899b elementor-widget elementor-widget-text-editor\" data-id=\"5c1899b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>D\u00e9couvrez les autres articles sur notre page <a href=\"https:\/\/www.linkedin.com\/company\/wellfin\/\" target=\"_blank\" rel=\"noopener\">Linkedin<\/a> ou sur <a href=\"https:\/\/www.wellfin.be\/fr\/actualites\/\">notre site web<\/a> !\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9ee3da elementor-widget elementor-widget-spacer\" data-id=\"d9ee3da\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>R\u00e9duction des droits d&rsquo;enregistrement pour l&rsquo;acquisition d&rsquo;une habitation principale en R\u00e9gion Wallonne.<\/p>\n","protected":false},"author":1,"featured_media":6837,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[],"class_list":["post-6832","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - 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