fiscalité
New Walloon Region decree: unregistered donations control period brought to 5 years
Par FMG_admin
Unregistered donations of movable properties are reintegrated into the estate of the deceased if the succession occurs within 5 years after the donation, instead of 3 years. Succession rights will thus be applied.
The period has been extended with 2 years. The purpose is to encourage the registration of donations of movable properties at a rate of 3,3 % in direct line (spouse and legal companion included), or 5,5% otherwise.