{"id":7120,"date":"2026-04-29T14:13:33","date_gmt":"2026-04-29T12:13:33","guid":{"rendered":"https:\/\/www.wellfin.be\/?p=7120"},"modified":"2026-04-29T14:13:34","modified_gmt":"2026-04-29T12:13:34","slug":"societes-familiales-flandre-limmobilier-residentiel-exclu-regime-faveur","status":"publish","type":"post","link":"https:\/\/www.wellfin.be\/fr\/societes-familiales-flandre-limmobilier-residentiel-exclu-regime-faveur\/","title":{"rendered":"Soci\u00e9t\u00e9s familiales en Flandre : l\u2019immobilier r\u00e9sidentiel exclu du r\u00e9gime de faveur depuis 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7120\" class=\"elementor elementor-7120\" 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-507998a e-flex e-con-boxed e-con e-parent\" data-id=\"507998a\" 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-13c21fc elementor-widget elementor-widget-text-editor\" data-id=\"13c21fc\" 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>Vous d\u00e9tenez une soci\u00e9t\u00e9 familiale en Flandre dont le patrimoine comprend des biens immobiliers r\u00e9sidentiels\u00a0? Attention\u00a0: depuis le 1<sup>er<\/sup>\u00a0janvier 2026, le d\u00e9cret-programme li\u00e9 au budget 2026 exclut d\u00e9sormais ces biens du r\u00e9gime fiscal pr\u00e9f\u00e9rentiel applicable \u00e0 la transmission des soci\u00e9t\u00e9s familiales. Cette r\u00e9forme impacte directement la planification successorale de nombreuses familles.<\/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-7213671 e-flex e-con-boxed e-con e-parent\" data-id=\"7213671\" 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-f2e7978 elementor-widget elementor-widget-text-editor\" data-id=\"f2e7978\" 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>\n<div>\n<h2><strong>Rappel&nbsp;: le r\u00e9gime de faveur<\/strong><\/h2>\n<p>Le r\u00e9gime flamand permet de transmettre les actions d\u2019une soci\u00e9t\u00e9 familiale \u00e0 0&nbsp;% de droits de donation (au lieu de 3&nbsp;% pour les donations mobili\u00e8res classiques) ou \u00e0 3&nbsp;% de droits de succession en ligne directe (au lieu de taux progressifs pouvant atteindre 27&nbsp;%). Il vise \u00e0 assurer la continuit\u00e9 de la soci\u00e9t\u00e9 apr\u00e8s la transmission. Ce r\u00e9gime subsiste en 2026, mais ses conditions sont d\u00e9sormais renforc\u00e9es.<\/p>\n<h2><strong>Ce qui change&nbsp;: l\u2019exclusion de l\u2019immobilier r\u00e9sidentiel<\/strong><\/h2>\n<p>Le tarif pr\u00e9f\u00e9rentiel ne porte d\u00e9sormais plus que sur la valeur r\u00e9siduelle des actions, hors immobilier r\u00e9sidentiel&nbsp;:<\/p>\n<ul>\n<li>Les biens destin\u00e9s \u00e0 l\u2019habitation et les terrains \u00e0 b\u00e2tir sont exclus. La part correspondante sera tax\u00e9e aux taux ordinaires&nbsp;;<\/li>\n<li>L\u2019exclusion vise aussi l\u2019immobilier d\u00e9tenu indirectement via des filiales (\u2265&nbsp;10&nbsp;% de participation)&nbsp;;<\/li>\n<li>L\u2019ancienne pr\u00e9somption d\u2019inactivit\u00e9 fond\u00e9e sur le \u00ab&nbsp;test \u00e0 double param\u00e8tre&nbsp;\u00bb (frais de personnel &lt; 1,5&nbsp;% de l\u2019actif et terrains\/b\u00e2timents &gt; 50&nbsp;% de l\u2019actif) est supprim\u00e9e&nbsp;;<\/li>\n<li>Un rapport d\u2019\u00e9valuation par un r\u00e9viseur d\u2019entreprises ou expert-comptable certifi\u00e9 est d\u00e9sormais obligatoire, ventilant la valeur entre part r\u00e9sidentielle et part r\u00e9siduelle. Il ne peut dater de plus de 30 jours au moment de la demande d\u2019attestation aupr\u00e8s de Vlabel.<\/li>\n<\/ul>\n<h2><strong>L\u2019exception&nbsp;: les soci\u00e9t\u00e9s immobili\u00e8res actives<\/strong><\/h2>\n<p>Un assouplissement est pr\u00e9vu pour les soci\u00e9t\u00e9s dont l\u2019activit\u00e9 porte sur le d\u00e9veloppement, la location ou la vente de biens immobiliers. Elles conservent le r\u00e9gime de faveur sur l\u2019ensemble de leurs actifs \u00e0 deux conditions cumulatives&nbsp;: au moins 75&nbsp;% du chiffre d\u2019affaires provient d\u2019activit\u00e9s immobili\u00e8res, et au moins un travailleur \u00e0 temps plein est employ\u00e9 durant les 3 ans pr\u00e9c\u00e9dant et suivant la transmission.<\/p>\n<h3><strong>Conditions de maintien et sanctions<\/strong><\/h3>\n<p>Les obligations post-transmission restent globalement inchang\u00e9es (activit\u00e9 ininterrompue, publication d\u2019un bilan, maintien du si\u00e8ge dans l\u2019EEE pendant 3 ans). Clarification qui est bienvenue&nbsp;: en cas de r\u00e9duction de capital durant cette p\u00e9riode, seul le montant nominal de la r\u00e9duction sera impos\u00e9 aux taux ordinaires, mettant fin \u00e0 la m\u00e9thode de calcul contest\u00e9e de Vlabel, invalid\u00e9e par la Cour de cassation.<\/p>\n<h2><strong>Conclusion&nbsp;: adapter sa strat\u00e9gie de transmission<\/strong><\/h2>\n<p>Cette r\u00e9forme impose un r\u00e9examen de la strat\u00e9gie de transmission de toute soci\u00e9t\u00e9 familiale flamande d\u00e9tenant de l\u2019immobilier r\u00e9sidentiel. Selon la proportion de ces biens dans le patrimoine soci\u00e9taire, l\u2019impact fiscal peut \u00eatre significatif. Une planification patrimoniale adapt\u00e9e devient d\u00e8s lors essentielle pour ma\u00eetriser le co\u00fbt de la transmission et s\u00e9curiser la p\u00e9rennit\u00e9 de l\u2019entreprise familiale. Pareto se tient \u00e0 votre disposition pour vous accompagner dans l\u2019analyse de votre situation et la mise en \u0153uvre d\u2019une strat\u00e9gie adapt\u00e9e. N\u2019h\u00e9sitez pas \u00e0 prendre contact avec nous.<\/p>\n<p><br><\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<div>&nbsp;<span style=\"letter-spacing: 0.2px; font-family: Poppins, sans-serif;\">D\u00e9couvrez les autres articles sur notre page&nbsp;<\/span><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\" style=\"letter-spacing: 0.2px; background-color: rgb(255, 255, 255); color: rgb(66, 92, 109); font-family: Poppins, sans-serif;\">Linkedin<\/a><span style=\"letter-spacing: 0.2px; font-family: Poppins, sans-serif;\">&nbsp;ou sur&nbsp;<\/span><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\" style=\"letter-spacing: 0.2px; background-color: rgb(255, 255, 255); color: rgb(66, 92, 109); font-family: Poppins, sans-serif;\">notre site web<\/a><span style=\"letter-spacing: 0.2px; font-family: Poppins, sans-serif;\">&nbsp;!&nbsp;<\/span><\/div>\n<\/div>\n<\/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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Vous d\u00e9tenez une soci\u00e9t\u00e9 familiale en Flandre dont le patrimoine comprend des biens immobiliers r\u00e9sidentiels\u00a0? Attention\u00a0: depuis le 1er\u00a0janvier 2026, le d\u00e9cret-programme li\u00e9 au budget 2026 exclut d\u00e9sormais ces biens du r\u00e9gime fiscal pr\u00e9f\u00e9rentiel applicable \u00e0 la transmission des soci\u00e9t\u00e9s familiales. Cette r\u00e9forme impacte directement la planification successorale de nombreuses familles. \u00a0 Rappel&nbsp;: le r\u00e9gime [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":7125,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[],"class_list":["post-7120","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>Soci\u00e9t\u00e9s familiales en Flandre : r\u00e9forme fiscale 2026 | Welfin<\/title>\n<meta name=\"description\" content=\"R\u00e9forme 2026 en Flandre : l\u2019immobilier r\u00e9sidentiel exclu du r\u00e9gime fiscal des soci\u00e9t\u00e9s familiales. 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