{"id":7112,"date":"2026-04-27T09:09:22","date_gmt":"2026-04-27T07:09:22","guid":{"rendered":"https:\/\/www.wellfin.be\/?p=7112"},"modified":"2026-04-27T09:09:23","modified_gmt":"2026-04-27T07:09:23","slug":"taxation-plus-values-qui-paie-demembrement-actif-financier","status":"publish","type":"post","link":"https:\/\/www.wellfin.be\/fr\/taxation-plus-values-qui-paie-demembrement-actif-financier\/","title":{"rendered":"Taxation des plus-values : qui paie en cas de d\u00e9membrement d\u2019un actif financier ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7112\" class=\"elementor elementor-7112\" 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-cc18a90 e-flex e-con-boxed e-con e-parent\" data-id=\"cc18a90\" 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-8e091e9 elementor-widget elementor-widget-text-editor\" data-id=\"8e091e9\" 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<div class=\"page__header__content col-12 col-md-6 col-lg-5 offset-lg-1\"><div class=\"editor lazyScroll lazyScrollView\"><p>La saga sur les plus-values a pris fin ce 3 avril 2026 avec l\u2019adoption de la taxe sur les plus-values mobili\u00e8res r\u00e9alis\u00e9es par les personnes physiques, applicable r\u00e9troactivement au 1<sup>er<\/sup>\u00a0janvier 2026. \u00a0\u00c0 cette occasion, un point important a \u00e9t\u00e9 clarifi\u00e9.<\/p><\/div><\/div><div class=\"page__header__image image-header\"><div class=\"col-12 col-md-6 offset-md-6 image-header__inner\"><div class=\"image-header__inner__inner image-object-fit__container\">\u00a0<\/div><\/div><\/div>\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-1835f45 e-flex e-con-boxed e-con e-parent\" data-id=\"1835f45\" 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-5e36d51 elementor-widget elementor-widget-text-editor\" data-id=\"5e36d51\" 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<div class=\"page__header__content col-12 col-md-6 col-lg-5 offset-lg-1\"><div class=\"editor lazyScroll lazyScrollView\"><p>En cas de cession \u00e0 titre on\u00e9reux d\u2019un actif financier d\u00e9membr\u00e9, il incombera au nu-propri\u00e9taire de payer la taxe sur les plus-values. En ce qui concerne les actifs vis\u00e9s et les exon\u00e9rations, nous vous renvoyons vers l\u2019article\u00a0<em>\u00ab\u00a0Votre patrimoine est-il vis\u00e9 par la nouvelle taxe sur les plus-values ?\u00a0\u00bb<\/em>, publi\u00e9 sur notre site internet.<\/p><p>\u00a0<\/p><p>Toutefois, le nouveau droit des biens permet sous certaines conditions d\u2019attribuer les \u00e9ventuelles plus-values \u00e0 l\u2019usufruitier. Il en r\u00e9sulte que m\u00eame si le nu-propri\u00e9taire ne per\u00e7oit pas la plus-value, il sera n\u00e9anmoins redevable de l\u2019imp\u00f4t.<\/p><\/div><\/div><div class=\"page__header__image image-header\"><div class=\"col-12 col-md-6 offset-md-6 image-header__inner\"><div class=\"image-header__inner__inner image-object-fit__container\">\u00a0<\/div><\/div><\/div>\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-51464b4 e-flex e-con-boxed e-con e-parent\" data-id=\"51464b4\" 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-d46b703 elementor-widget elementor-widget-text-editor\" data-id=\"d46b703\" 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<div class=\"page__header__content col-12 col-md-6 col-lg-5 offset-lg-1\"><div class=\"editor lazyScroll lazyScrollView\"><h2 class=\"medium-title\">Quelles cons\u00e9quences\u00a0:<\/h2><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-03d0c46 e-con-full e-flex e-con e-child\" data-id=\"03d0c46\" 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-6576be0 elementor-widget elementor-widget-text-editor\" data-id=\"6576be0\" 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<div class=\"page__header__content col-12 col-md-6 col-lg-5 offset-lg-1\"><div class=\"editor lazyScroll lazyScrollView\"><p>Cela signifie \u00e9galement que ce sont les nus-propri\u00e9taires qui devront opter soit pour la retenue par la banque, soit pour l\u2019\u201copt-out\u201d, consistant \u00e0 d\u00e9clarer eux-m\u00eames la plus-value dans leur d\u00e9claration d\u2019imp\u00f4t.<\/p><p>\u00a0<\/p><p>Avant l\u2019adoption de la loi, les banques n\u2019\u00e9taient pas l\u00e9galement autoris\u00e9es \u00e0 op\u00e9rer une retenue \u00e0 la source. Une p\u00e9riode transitoire avait d\u00e8s lors \u00e9t\u00e9 pr\u00e9vue, durant laquelle le contribuable devait n\u00e9cessairement d\u00e9clarer lui-m\u00eame la plus-value dans ses revenus.<\/p><p>\u00a0<\/p><p>Il appartient d\u00e9sormais \u00e0 chacun de se renseigner aupr\u00e8s de sa banque quant aux modalit\u00e9s concr\u00e8tes d\u2019application.<\/p><p>\u00a0<\/p><\/div><\/div>\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d8a8994 e-flex e-con-boxed e-con e-parent\" data-id=\"d8a8994\" 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-34512ee elementor-widget elementor-widget-text-editor\" data-id=\"34512ee\" 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<div class=\"page__header__content col-12 col-md-6 col-lg-5 offset-lg-1\"><div class=\"editor lazyScroll lazyScrollView\"><h2 class=\"medium-title\">Une\u00a0<em>solution pourrait-elle \u00eatre\u00a0envisag\u00e9e ?<\/em><\/h2><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ff97aa e-con-full e-flex e-con e-child\" data-id=\"6ff97aa\" 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-c0d048f elementor-widget elementor-widget-text-editor\" data-id=\"c0d048f\" 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<div class=\"page__header__content col-12 col-md-6 col-lg-5 offset-lg-1\"><div class=\"editor lazyScroll lazyScrollView\"><p>Il est possible de pr\u00e9voir, au sein d\u2019une convention attribuant les plus-values \u00e0 l\u2019usufruitier, que le nu-propri\u00e9taire et l\u2019usufruitier conviennent d\u2019une contribution \u00e0 la dette fiscale. Ainsi, si une plus-value se r\u00e9alise lors de la vente, le produit de celle-ci peut \u00eatre utilis\u00e9 pour le paiement de la taxe.<\/p><p>\u00a0<\/p><p>Enfin, pr\u00e9cisons qu\u2019aucune taxe ne serait due lorsque seul le droit d\u2019usufruit serait c\u00e9d\u00e9.<\/p><p>\u00a0<\/p><\/div><\/div>\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eb02cc3 e-flex e-con-boxed e-con e-parent\" data-id=\"eb02cc3\" 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-a1e98a2 elementor-widget elementor-widget-text-editor\" data-id=\"a1e98a2\" 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<div class=\"page__header__content col-12 col-md-6 col-lg-5 offset-lg-1\"><div class=\"editor lazyScroll lazyScrollView\"><h2 class=\"medium-title\">Calcul de la plus-value\u00a0:<\/h2><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-602d9d5 e-con-full e-flex e-con e-child\" data-id=\"602d9d5\" 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-da5e414 elementor-widget elementor-widget-text-editor\" data-id=\"da5e414\" 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<div class=\"page__header__content col-12 col-md-6 col-lg-5 offset-lg-1\"><div class=\"editor lazyScroll lazyScrollView\"><p>Pour rappel, la plus-value est calcul\u00e9e en prenant la diff\u00e9rence positive entre le prix ou la valeur re\u00e7u et la valeur d\u2019acquisition. Toutefois, des exceptions \u00e0 ce principe sont pr\u00e9vues, certaines sont abord\u00e9es dans notre article intitul\u00e9 \u00ab\u00a0<em>Taxe sur les plus-values : est-elle due en cas de donation ou de d\u00e9c\u00e8s ?\u00a0\u00bb.<\/em><\/p><p>\u00a0<\/p><p>D\u00e9couvrez les autres articles sur notre page\u00a0<a href=\"https:\/\/www.linkedin.com\/company\/wellfin\/\" target=\"_blank\" rel=\"noopener\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.linkedin.com\/company\/wellfin\/&amp;source=gmail&amp;ust=1770797522250000&amp;usg=AOvVaw0sZi3u8GBWeDN2Q00MaS-a\">Linkedin<\/a>\u00a0ou sur\u00a0<a href=\"https:\/\/www.wellfin.be\/fr\/actualites\/\" target=\"_blank\" rel=\"noopener\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.wellfin.be\/fr\/actualites\/&amp;source=gmail&amp;ust=1770797522250000&amp;usg=AOvVaw2cJpOw_a2wZJ4SFQSSZxMe\">notre site web<\/a>\u00a0!\u00a0<\/p><\/div><\/div>\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La saga sur les plus-values a pris fin ce 3 avril 2026 avec l\u2019adoption de la taxe sur les plus-values mobili\u00e8res r\u00e9alis\u00e9es par les personnes physiques, applicable r\u00e9troactivement au 1er\u00a0janvier 2026. \u00a0\u00c0 cette occasion, un point important a \u00e9t\u00e9 clarifi\u00e9. \u00a0 En cas de cession \u00e0 titre on\u00e9reux d\u2019un actif financier d\u00e9membr\u00e9, il incombera au [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":7118,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[],"class_list":["post-7112","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxation des plus-values : qui paie si d\u00e9membrement actif financier<\/title>\n<meta name=\"description\" content=\"Adoption de la taxe sur les plus-values mobili\u00e8res r\u00e9alis\u00e9es par les personnes physiques, applicable r\u00e9troactivement au 1er janvier 2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pareto.be\/fr\/taxation-des-plus-values-qui-paie-en-cas-de-demembrement-dun-actif-financier\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation des plus-values : qui paie si d\u00e9membrement actif financier\" \/>\n<meta property=\"og:description\" content=\"Adoption de la taxe sur les plus-values mobili\u00e8res r\u00e9alis\u00e9es 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