{"id":8407,"date":"2021-02-24T18:27:00","date_gmt":"2021-02-24T18:27:00","guid":{"rendered":"https:\/\/tcaa.taxconsult.be\/?p=8407"},"modified":"2023-06-15T14:02:54","modified_gmt":"2023-06-15T14:02:54","slug":"__trashed-10","status":"publish","type":"post","link":"https:\/\/www.taxconsult.be\/fr\/__trashed-10\/","title":{"rendered":"Nouvelle obligation de d\u00e9claration des immeubles situ\u00e9s \u00e0 l\u2019\u00e9tranger pour les r\u00e9sidents belges"},"content":{"rendered":"<p>La Chambre a r\u00e9cemment approuv\u00e9 la loi (<em>Doc.parl<\/em>., Chambre, 2020-2021, n\u00b055-1762\/003) visant \u00e0 faire respecter la jurisprudence de la Cour de justice de l\u2019Union europ\u00e9enne en mati\u00e8re de taxation des revenus immobiliers \u00e9trangers.<\/p>\n<p>En effet les contribuables \u00e9taient trait\u00e9s diff\u00e9remment selon que leur bien immeuble \u00e9tait situ\u00e9 en Belgique ou \u00e0 l\u2019\u00e9tranger. Cette diff\u00e9rence de taxation s\u2019explique de la mani\u00e8re suivante :<\/p>\n<ul>\n<li>En ce qui concerne les immeubles situ\u00e9s \u00e0 l\u2019\u00e9tranger donn\u00e9s en location \u00e0 des particuliers qui ne l\u2019affectent pas en tout ou partie \u00e0 leur activit\u00e9 professionnelle, la base taxable se rapporte aux loyers r\u00e9ellement per\u00e7us par le contribuable belge, diminu\u00e9 de 40%. Si le bien n\u2019est pas donn\u00e9 en location, c\u2019est la \u00ab valeur locative \u00bb qui \u00e9tait retenue ;<\/li>\n<li>Pour ce qui est des immeubles belges non donn\u00e9s en location ou donn\u00e9s en location \u00e0 des particuliers qui ne l\u2019affectent pas en tout ou partie \u00e0 leur activit\u00e9 professionnelle, la base imposable est le revenu cadastral index\u00e9, augment\u00e9 de 40%. Ce revenu cadastral index\u00e9, m\u00eame major\u00e9, repr\u00e9sente tr\u00e8s souvent une taxation plus avantageuse que les loyers r\u00e9ellement per\u00e7us ou la valeur locative.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong>Dans l\u2019optique de mettre fin \u00e0 cette in\u00e9galit\u00e9 de traitement, le gouvernement belge a d\u00e9cid\u00e9 d\u2019attribuer un revenu cadastral aux immeubles situ\u00e9s \u00e0 l\u2019\u00e9tranger, \u00e0 la condition que ces derniers appartiennent \u00e0 un habitant du Royaume.<\/p>\n<p><strong>\u00a0<\/strong><strong>Calcul du RC <\/strong><\/p>\n<p>Les r\u00e8gles visant \u00e0 d\u00e9terminer le revenu cadastral pour les biens immobiliers situ\u00e9s \u00e0 l\u2019\u00e9tranger seront \u00e9quivalentes \u00e0 celles utilis\u00e9es aux fins de d\u00e9terminer le revenu cadastral des immeubles situ\u00e9s en Belgique\u00a0:<\/p>\n<ul>\n<li>Pour les immeubles b\u00e2tis, on aura \u00e9gard aux \u00ab valeurs locatives nettes normales \u00bb au 1<sup>er<\/sup> janvier 1975 (soit la \u00ab\u00a0date de r\u00e9f\u00e9rence\u00a0\u00bb) du b\u00e2timent ou d\u2019une \u00ab\u00a0parcelle de r\u00e9f\u00e9rence ad\u00e9quate\u00a0\u00bb\u00a0;<\/li>\n<li>A d\u00e9faut de cette \u00ab\u00a0parcelle de r\u00e9f\u00e9rence ad\u00e9quate\u00a0\u00bb, le revenu cadastral sera d\u00e9termin\u00e9 en appliquant le taux de 5,3% sur la valeur v\u00e9nale normale de la parcelle au 1<sup>er<\/sup> janvier 1975\u00a0;<\/li>\n<li>A d\u00e9faut de r\u00e9f\u00e9rence pour d\u00e9terminer la valeur v\u00e9nale normale du bien au 1<sup>er<\/sup> janvier 1975, il faudra se r\u00e9f\u00e9rer \u00e0 la valeur v\u00e9nale normale <u>actuelle<\/u> sur laquelle on appliquera un facteur de correction qui sera d\u00e9termin\u00e9 chaque ann\u00e9e. Pour l\u2019ann\u00e9e de revenus 2020, il s\u2019\u00e9l\u00e8vera \u00e0 15,036%.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><strong>Obligation de d\u00e9claration des immeubles \u00e0 l\u2019\u00e9tranger<\/strong><\/p>\n<p>Afin de pouvoir appliquer un revenu cadastral, les contribuables concern\u00e9s sont invit\u00e9s \u00e0 d\u00e9clarer <u>toute acquisition ou ali\u00e9nation<\/u> d\u2019un bien immobilier situ\u00e9 \u00e0 l\u2019\u00e9tranger \u00e0 l\u2019administration g\u00e9n\u00e9rale de la documentation patrimoniale dans les quatre mois qui suivent l\u2019acquisition ou l\u2019ali\u00e9nation.<\/p>\n<p>Les contribuables qui, au 31 d\u00e9cembre 2020, poss\u00e9daient d\u00e9j\u00e0 un bien immobilier \u00e0 l\u2019\u00e9tranger ont jusqu\u2019au 31 d\u00e9cembre 2021 pour le d\u00e9clarer.<\/p>\n<p>Enfin il convient de signaler que les contribuables qui ont d\u00e9clar\u00e9s des revenus immobiliers \u00e9trangers durant les exercices d\u2019imposition 2020 et\/ou 2021 seront contact\u00e9s par l\u2019administration g\u00e9n\u00e9rale de la documentation patrimoniale afin qu\u2019ils communiquent les informations n\u00e9cessaires \u00e0 l\u2019\u00e9tablissement de ce revenu cadastral. Les contribuables auront jusqu\u2019au 31 d\u00e9cembre 2021 pour r\u00e9pondre \u00e0 cette demande des autorit\u00e9s fiscales.<\/p>\n<p><strong>Sanction en cas de non-respect de l\u2019obligation de d\u00e9claration<\/strong><\/p>\n<p>Les contribuables qui ne respecteraient pas cette nouvelle obligation de d\u00e9claration s\u2019exposent \u00e0 une amende administrative pouvant s\u2019\u00e9lever de 250 \u00e0 3.000,00 EUR.<\/p>\n<p><strong>Les cons\u00e9quences fiscales dans le chef des contribuables belges<\/strong><\/p>\n<p>Les revenus immobiliers \u00e9trangers du contribuable belge ne feront cependant pas l\u2019objet d\u2019une double imposition, sous r\u00e9serve d\u2019une convention pr\u00e9ventive de la double imposition conclue entre la Belgique et l\u2019Etat au sein duquel se situe l\u2019immeuble.<\/p>\n<p>Toutefois ces revenus immobiliers seront pris en compte dans la r\u00e9serve de progressivit\u00e9. Ce qui signifie qu\u2019ils seront pris en compte pour d\u00e9terminer le bar\u00e8me d\u2019imposition applicable \u00e0 l\u2019ensemble des revenus du contribuable.<\/p>\n<p><strong>\u00a0<\/strong>Toute l\u2019\u00e9quipe de Tax Consult se tient \u00e0 votre disposition si vous souhaitez obtenir notre assistance quant \u00e0 la d\u00e9claration de vos biens immeubles situ\u00e9s \u00e0 l\u2019\u00e9tranger.<\/p>\n<p>Si vous avez d\u2019autres questions, nous vous invitons \u00e0 nous contacter \u00e0 l\u2019adresse mail suivante\u00a0: <a href=\"mailto:info@taxconsult.be\">info@taxconsult.be<\/a> ou \u00e0 vous adresser directement \u00e0 l\u2019un de nos managers qui vous fournira un conseil personnalis\u00e9 \u00e0 votre situation.<\/p>\n<p>Tax Consult A&amp;A<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Chambre a r\u00e9cemment approuv\u00e9 la loi (Doc.parl., Chambre, 2020-2021, n\u00b055-1762\/003) visant \u00e0 faire respecter la jurisprudence de la Cour de justice de l\u2019Union europ\u00e9enne en mati\u00e8re de taxation des&#8230;<\/p>\n","protected":false},"author":1,"featured_media":12671,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-8407","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nouvelle obligation de d\u00e9claration des immeubles situ\u00e9s \u00e0 l\u2019\u00e9tranger pour les r\u00e9sidents belges - Accountancy &amp; 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