ARTICLE · 05 MAY 2022

Le Décret Wallon Portant Diverses Dispositions Pour Un Impôt Plus Juste

Philippe & Partners

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Le 1er janvier 2022 est entré en vigueur le décret wallon portant diverses dispositions pour un impôt plus juste et ce, malgré quelques tensions politiques.

LuxembourgTax

Juliette Soetaert

Jean-François Libert

Le 1er janvier 2022 est entré en vigueur le décret wallon portant diverses dispositions pour un impôt plus juste et ce, malgré quelques tensions politiques. Ce dernier a pour objectif de diminuer les pratiques réalisées dans le but de contourner certains impôts. Pour ce faire, le décret a modifié diverses législations déjà applicables. Cette fiche a pour but de détailler certaines modifications, jugées principales.

1. Donations non enregistrées

La modification qui a fait couler énormément d'encre est celle concernant les donations mobilières non enregistrées.

Les donations mobilières peuvent être enregistrées mais elles peuvent également ne pas l'être. Lorsque tel est le cas et que la donation mobilière est une donation manuelle non enregistrée, une mesure anti-abus est d'application.

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