{"id":2998,"date":"2021-03-09T16:57:57","date_gmt":"2021-03-09T15:57:57","guid":{"rendered":"https:\/\/enfantsdumonde.be\/test\/\/\/\/\/\/\/\/\/?page_id=2998"},"modified":"2026-02-15T18:40:19","modified_gmt":"2026-02-15T17:40:19","slug":"legs","status":"publish","type":"page","link":"https:\/\/enfantsdumonde.be\/test\/legs\/","title":{"rendered":"Le legs en duo"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2998\" class=\"elementor elementor-2998\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2a9de93 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a9de93\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-df2f736\" data-id=\"df2f736\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-586a521 elementor-widget elementor-widget-heading\" data-id=\"586a521\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Vous voulez soutenir une bonne cause ? <br>\nAvez-vous d\u00e9j\u00e0 pens\u00e9 au legs en duo ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e0e614d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0e614d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fc7a2f0\" data-id=\"fc7a2f0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eedc29c elementor-widget elementor-widget-image\" data-id=\"eedc29c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" width=\"768\" height=\"576\"  class=\"attachment-medium_large size-medium_large wp-image-6570 lws-optimize-lazyload\" alt=\"\" srcset=\"https:\/\/enfantsdumonde.be\/test\/wp-content\/uploads\/2022\/01\/money-g657534bff_1280_lwsoptimized-768x576.webp 768w, https:\/\/enfantsdumonde.be\/test\/wp-content\/uploads\/2022\/01\/money-g657534bff_1280_lwsoptimized-300x225.webp 300w, https:\/\/enfantsdumonde.be\/test\/wp-content\/uploads\/2022\/01\/money-g657534bff_1280_lwsoptimized-1024x768.webp 1024w, https:\/\/enfantsdumonde.be\/test\/wp-content\/uploads\/2022\/01\/money-g657534bff_1280_lwsoptimized.webp 1280w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/ data-src=\"https:\/\/enfantsdumonde.be\/test\/wp-content\/uploads\/2022\/01\/money-g657534bff_1280_lwsoptimized-768x576.webp\">\t\t\t\t\t\t\t\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-73f5811 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"73f5811\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cd17afe\" data-id=\"cd17afe\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a6761c elementor-widget elementor-widget-heading\" data-id=\"0a6761c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Avertissement<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a74836b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a74836b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ea75ac2\" data-id=\"ea75ac2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de6047f elementor-widget elementor-widget-text-editor\" data-id=\"de6047f\" data-element_type=\"widget\" data-e-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<p><span style=\"color: #ff0000;\">Compte tenu du contexte mondial et de l&rsquo;\u00e9volution politique, Enfants du Monde Belgique acceptera uniquement <strong>les legs destin\u00e9s \u00e0 notre ASBL<\/strong>, sans aucune condition, c-\u00e0-d que notre ASBL recevra le bien h\u00e9rit\u00e9 sans avoir \u00e0 respecter une obligation particuli\u00e8re impos\u00e9e par le testateur.<\/span><\/p>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5b41007 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b41007\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3c8a56c\" data-id=\"3c8a56c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-447f5cd elementor-widget elementor-widget-text-editor\" data-id=\"447f5cd\" data-element_type=\"widget\" data-e-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<p><strong>Qu\u2019est-ce que le legs en duo\u00a0? <\/strong><\/p><p>Le legs en duo est une technique de planification successorale qui permet d\u2019all\u00e9ger la taxation des droits de succession en d\u00e9signant deux b\u00e9n\u00e9ficiaires diff\u00e9rents dans votre testament<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a> :<\/p><ul><li>D\u2019une part, une association ou une fondation, plus faiblement tax\u00e9e en droits de succession. Elle re\u00e7oit une grande partie de la succession (c\u2019est ce qu\u2019on appelle un legs universel), mais a l\u2019obligation de payer la totalit\u00e9 des droits de succession dus.<\/li><li>D\u2019autre part, un membre plus \u00e9loign\u00e9 de la famille (comme un neveu, une ni\u00e8ce) ou un(e) ami(e), qui per\u00e7oit certains biens de la succession, comme une somme d\u2019argent pr\u00e9cise par exemple (c\u2019est ce qu\u2019on appelle un legs particulier). Ce b\u00e9n\u00e9ficiaire ne doit payer aucun droit de succession puisque ceux-ci sont enti\u00e8rement support\u00e9s par l\u2019association<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a>.<\/li><\/ul><p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> Article 64, alin\u00e9a 2 du Code des droits de succession.<br \/><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> Site Degroof Petercam, \u00ab\u00a0<i>Le legs en duo est-il toujours avantageux\u00a0?<\/i>\u00a0\u00bb, disponible sur <a href=\"https:\/\/www.degroofpetercam.com\/fr-be\/blog\/legs-en-duo-avantageux-changements-flandre\">https:\/\/www.degroofpetercam.com\/fr-be\/blog\/legs-en-duo-avantageux-changements-flandre<\/a>.<\/p><div id=\"ConnectiveDocSignExtentionInstalled\" data-extension-version=\"1.0.4\">\u00a0<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-978c4b6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"978c4b6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c5b3c9d\" data-id=\"c5b3c9d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-48e3e77 elementor-widget elementor-widget-text-editor\" data-id=\"48e3e77\" data-element_type=\"widget\" data-e-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<p>On appelle aussi ce legs \u00ab\u00a0<b>legs libre de droits de succession<\/b>\u00a0\u00bb car il se r\u00e9alise au profit des l\u00e9gataires qui sont tax\u00e9s plus lourdement, en mettant les droits \u00e0 charge de ceux tax\u00e9s moins lourdement<a href=\"#_ftn1\" name=\"_ftnref1\">[3]<\/a>. L\u2019avantage de ce type de legs est que le l\u00e9gataire particulier recevra un legs plus important que s\u2019il avait d\u00fb payer lui-m\u00eame les droits de succession.<\/p><p><strong>Prenons un exemple concret\u00a0:<br \/><\/strong>Jean habite en <u>Wallonie<\/u>. Il n\u2019a pas d\u2019enfants mais il dispose d\u2019une somme de 175.000 \u20ac qu\u2019il souhaiterait partager entre son neveu Diego et une association qui lui tient \u00e0 c\u0153ur.<br \/>Jean pourra alors r\u00e9aliser un legs en duo en nommant l\u2019association comme \u00ab\u00a0l\u00e9gataire universelle\u00a0\u00bb qui se chargera ensuite de donner la somme que vous voulez \u00e0 Diego (par exemple, 95.000 \u20ac).<br \/>La technique est int\u00e9ressante sachant qu\u2019un legs classique de 175.000 \u20ac \u00e0 Diego aurait engendr\u00e9 pr\u00e8s de 81.875 \u20ac de droits de succession\u2026<a href=\"#_ftn2\" name=\"_ftnref2\">[4]<\/a>.<\/p><p><a href=\"#_ftnref1\" name=\"_ftn1\">[3]<\/a> A. Culot, \u00ab <i>Troisi\u00e8me partie &#8211; Avant le d\u00e9p\u00f4t de la d\u00e9claration de succession. Que faut-il savoir sur le plan fiscal\u00a0?<\/i> \u00bb in\u00a0<em>Manuel des droits de succession<\/em>, 9<sup>e<\/sup>\u00a0\u00e9dition, Bruxelles, Larcier, 2021, p. 61.<br \/><a href=\"#_ftnref2\" name=\"_ftn2\">[4]<\/a> Disponible sur\u00a0: <a href=\"https:\/\/www.dons-legs.be\/v2\/legs-en-duo\/\">Le Guide des dons legs et donations \u00bb Legs en duo (dons-legs.be)<\/a><\/p><div id=\"ConnectiveDocSignExtentionInstalled\" data-extension-version=\"1.0.4\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e12a8ac elementor-widget elementor-widget-text-editor\" data-id=\"e12a8ac\" data-element_type=\"widget\" data-e-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<p><strong>Quelles sont les personnes int\u00e9ress\u00e9es par le legs en duo\u00a0?<\/strong> Ce type de legs est int\u00e9ressant lorsque\u00a0:<\/p><ul><li>Vous n\u2019avez pas d\u2019h\u00e9ritiers proches, comme des conjoints ou des (petits-) enfants.<\/li><li>Vous souhaitez l\u00e9guer votre patrimoine ou une partie de celui-ci \u00e0 une personne vis-\u00e0-vis de laquelle vous avez un lien de parent\u00e9 \u00e9loign\u00e9 (un neveu, une ni\u00e8ce) ou \u00e0 une personne avec qui vous n\u2019avez pas de lien de parent\u00e9 du tout (un(e) grand(e) ami(e)). Ce sont des personnes qui sont tax\u00e9es aux taux les plus \u00e9lev\u00e9s de droits de successions (ce taux peut atteindre 80%)<a href=\"#_ftn1\" name=\"_ftnref1\">[5]<\/a>.<\/li><li>Vous voulez aider une \u0153uvre caritative dans le m\u00eame temps.<\/li><\/ul><p>Le legs en duo vous donne donc la possibilit\u00e9 de r\u00e9aliser une bonne action, tout en profitant d\u2019un avantage fiscal.<\/p><p><a href=\"#_ftnref1\" name=\"_ftn1\">[5]<\/a> H. Briet, \u00ab\u00a0Billet d&rsquo;humeur. Les effets inattendus d&rsquo;une fiscalit\u00e9 importante\u00a0!\u00a0\u00bb,\u00a0<em>ASBL info<\/em>, 2012\/15, p.1.<\/p><div id=\"ConnectiveDocSignExtentionInstalled\" data-extension-version=\"1.0.4\">\u00a0<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f1a2f2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f1a2f2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-626b22b\" data-id=\"626b22b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-85fe641 elementor-widget elementor-widget-image\" data-id=\"85fe641\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"768\" height=\"512\"  class=\"attachment-medium_large size-medium_large wp-image-6572 lws-optimize-lazyload\" alt=\"\" srcset=\"https:\/\/enfantsdumonde.be\/test\/wp-content\/uploads\/2022\/01\/poverty-gcaa5c012a_1280_lwsoptimized-768x512.webp 768w, https:\/\/enfantsdumonde.be\/test\/wp-content\/uploads\/2022\/01\/poverty-gcaa5c012a_1280_lwsoptimized-300x200.webp 300w, https:\/\/enfantsdumonde.be\/test\/wp-content\/uploads\/2022\/01\/poverty-gcaa5c012a_1280_lwsoptimized-1024x682.webp 1024w, https:\/\/enfantsdumonde.be\/test\/wp-content\/uploads\/2022\/01\/poverty-gcaa5c012a_1280_lwsoptimized.webp 1280w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/ data-src=\"https:\/\/enfantsdumonde.be\/test\/wp-content\/uploads\/2022\/01\/poverty-gcaa5c012a_1280_lwsoptimized-768x512.webp\">\t\t\t\t\t\t\t\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bd8f1c5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd8f1c5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8a6d1eb\" data-id=\"8a6d1eb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-918cb77 elementor-widget elementor-widget-text-editor\" data-id=\"918cb77\" data-element_type=\"widget\" data-e-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<p><strong>Le legs en duo se pr\u00e9sente-t-il de la m\u00eame mani\u00e8re dans toutes les r\u00e9gions du pays ? <br \/>Qu&rsquo;en est-il aujourd&rsquo;hui dans chaque r\u00e9gion ?<br \/><\/strong><br \/>Les taux applicables aux droits de succession sont propres \u00e0 chaque R\u00e9gion. C\u2019est le lieu du dernier domicile fiscal du testateur au moment de son d\u00e9c\u00e8s qui d\u00e9termine le r\u00e9gime de la R\u00e9gion applicable.<\/p><div id=\"ConnectiveDocSignExtentionInstalled\" data-extension-version=\"1.0.4\">\u00a0<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-73d4135 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"73d4135\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-d230033\" data-id=\"d230033\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-725ecb1 elementor-widget elementor-widget-image\" data-id=\"725ecb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"97\" height=\"133\"  class=\"attachment-large size-large wp-image-8471 lws-optimize-lazyload\" alt=\"\" \/ data-src=\"https:\/\/enfantsdumonde.be\/test\/wp-content\/uploads\/2023\/03\/Logo_Wallonie.svg__lwsoptimized.webp\">\t\t\t\t\t\t\t\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-c1d1b1a\" data-id=\"c1d1b1a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c72bfe8 elementor-widget elementor-widget-text-editor\" data-id=\"c72bfe8\" data-element_type=\"widget\" data-e-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<p><strong>En R\u00e9gion wallonne\u00a0:<br \/><\/strong>Le taux des droits de succession est de <strong>7%<\/strong> pour les legs faits aux associations sans but lucratif, aux mutualit\u00e9s ou unions nationales de mutualit\u00e9s, aux unions professionnelles et aux associations internationales sans but lucratif, aux fondations priv\u00e9es et aux fondations d\u2019utilit\u00e9 publique<a href=\"#_ftn1\" name=\"_ftnref1\">[6]<\/a>.<\/p><p><a href=\"#_ftnref1\" name=\"_ftn1\">[6]<\/a> Article 59 du Code des droits de succession.<\/p><div id=\"ConnectiveDocSignExtentionInstalled\" data-extension-version=\"1.0.4\">\u00a0<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b7d9bb2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b7d9bb2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-e01b594\" data-id=\"e01b594\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-627e51a elementor-widget elementor-widget-image\" data-id=\"627e51a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" width=\"162\" height=\"108\"  class=\"attachment-large size-large wp-image-8470 lws-optimize-lazyload\" alt=\"\" \/ data-src=\"https:\/\/enfantsdumonde.be\/test\/wp-content\/uploads\/2023\/03\/Flag_of_the_Brussels-Capital_Region.svg__lwsoptimized.webp\">\t\t\t\t\t\t\t\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-55f3b34\" data-id=\"55f3b34\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2178419 elementor-widget elementor-widget-text-editor\" data-id=\"2178419\" data-element_type=\"widget\" data-e-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<p><strong>En R\u00e9gion de Bruxelles-Capitale\u00a0:<br \/><\/strong>Le taux des droits de succession est de<strong> 7\u00a0%<\/strong>pour les legs faits aux associations sans but lucratif et autres personnes morales sans but lucratif qui ont obtenu l\u2019agr\u00e9ment f\u00e9d\u00e9ral<a href=\"#_ftn2\" name=\"_ftnref2\">[7]<\/a> \u2013 ce qui est le cas d\u2019Enfants du Monde \u2013 Belgique\u00a0!<\/p><p><a href=\"#_ftnref2\" name=\"_ftn2\">[7]<\/a> Article 59 du Code des droits de succession.<\/p><div id=\"ConnectiveDocSignExtentionInstalled\" data-extension-version=\"1.0.4\">\u00a0<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-347762b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"347762b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-6ca27a6\" data-id=\"6ca27a6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-21877b7 elementor-widget elementor-widget-image\" data-id=\"21877b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" width=\"220\" height=\"93\"  class=\"attachment-large size-large wp-image-8472 lws-optimize-lazyload\" alt=\"\" \/ data-src=\"https:\/\/enfantsdumonde.be\/test\/wp-content\/uploads\/2023\/03\/Vlaanderen_verbeelding_werkt_lwsoptimized.webp\">\t\t\t\t\t\t\t\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-db881d7\" data-id=\"db881d7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d9ec0a elementor-widget elementor-widget-text-editor\" data-id=\"3d9ec0a\" data-element_type=\"widget\" data-e-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<p><strong>En R\u00e9gion Flamande\u00a0:<br \/><\/strong>En Flandre, depuis le 1<sup>er<\/sup> juillet 2021, l\u2019avantage fiscal d\u2019une telle op\u00e9ration a \u00e9t\u00e9 supprim\u00e9<a href=\"#_ftn3\" name=\"_ftnref3\">[8]<\/a>. Le legs en duo reste donc possible et l\u00e9gal, mais il n\u2019a fiscalement plus du tout d\u2019int\u00e9r\u00eat pour les h\u00e9ritiers<a href=\"#_ftn4\" name=\"_ftnref4\">[9]<\/a>.<\/p><p><a href=\"#_ftnref3\" name=\"_ftn3\">[8]<\/a> Nouvel article 2.7.3.2.15 du VCF.<br \/><a href=\"#_ftnref4\" name=\"_ftn4\">[9]<\/a> A. Culot et C. Pr\u00fcm, \u00ab\u00a0<em>R\u00e9capitulatif des modifications en droits de succession (ou imp\u00f4t de succession) et en droits d\u2019enregistrement de donation (ou imp\u00f4t de donation) pouvant impacter une planification patrimoniale \u2013 Commentaires succincts<\/em>\u00a0\u00bb, <em>Revue de planification patrimoniale belge et internationale<\/em>, 2021\/2, p. 217.<\/p><div id=\"ConnectiveDocSignExtentionInstalled\" data-extension-version=\"1.0.4\">\u00a0<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d4635e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d4635e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c6888c1\" data-id=\"c6888c1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dcbae41 elementor-widget elementor-widget-text-editor\" data-id=\"dcbae41\" data-element_type=\"widget\" data-e-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<p>Toutefois, il est d\u00e9sormais possible de l\u00e9guer par testament une part de votre h\u00e9ritage \u00e0 un ami jusqu\u2019\u00e0 15.000 \u20ac au taux le plus bas, qui est de <strong>3%<\/strong> (au lieu de 25%). Il \u00e9conomisera ainsi un montant maximum de 3.300 \u20ac<a href=\"#_ftn5\" name=\"_ftnref5\">[10]<\/a>.<\/p><p>De plus, le taux fixe des droits de succession a \u00e9t\u00e9 r\u00e9duit \u00e0 <strong>0%<\/strong> pour les legs r\u00e9alis\u00e9s en faveur des \u0153uvres caritatives<a href=\"#_ftn6\" name=\"_ftnref6\">[11]<\/a>.\u00a0<\/p><p><a href=\"#_ftnref5\" name=\"_ftn5\">[10]<\/a> Disponible sur\u00a0: \u00a0<a href=\"#_ftnref6\" name=\"_ftn6\">Le Guide des dons legs et donations \u00bb Legs en duo (dons-legs.be)<br \/>[11]<\/a> Disponible sur\u00a0: <a href=\"https:\/\/www.dons-legs.be\/v2\/legs-en-duo\/\">Le Guide des dons legs et donations \u00bb Legs en duo (dons-legs.be)<\/a><\/p><div id=\"ConnectiveDocSignExtentionInstalled\" data-extension-version=\"1.0.4\">\u00a0<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-81aa3d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"81aa3d2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e9a964d\" data-id=\"e9a964d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d860dc elementor-widget elementor-widget-text-editor\" data-id=\"2d860dc\" data-element_type=\"widget\" data-e-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<h2 style=\"text-align: center;\"><span style=\"color: #0810d1;\"><strong>Petit conseil<\/strong>\u00a0: pour un legs en duo r\u00e9ussi, il est pr\u00e9f\u00e9rable de se faire <strong>aider par un notaire<\/strong>.<\/span><\/h2><p style=\"text-align: center;\"><a href=\"https:\/\/www.notaire.be\/\" target=\"_blank\" rel=\"noopener\">www.notaire.be<\/a><\/p><div id=\"ConnectiveDocSignExtentionInstalled\" data-extension-version=\"1.0.4\">\u00a0<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Vous voulez soutenir une bonne cause ? Avez-vous d\u00e9j\u00e0 pens\u00e9 au legs en duo ? Avertissement Compte tenu du contexte mondial et de l&rsquo;\u00e9volution politique, Enfants du Monde Belgique acceptera uniquement les legs destin\u00e9s \u00e0 notre ASBL, sans aucune condition, c-\u00e0-d que notre ASBL recevra le bien h\u00e9rit\u00e9 sans avoir \u00e0 respecter une obligation particuli\u00e8re [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","_mc_calendar":[],"footnotes":""},"class_list":["post-2998","page","type-page","status-publish","hentry","entry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/enfantsdumonde.be\/test\/wp-json\/wp\/v2\/pages\/2998","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/enfantsdumonde.be\/test\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/enfantsdumonde.be\/test\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/enfantsdumonde.be\/test\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/enfantsdumonde.be\/test\/wp-json\/wp\/v2\/comments?post=2998"}],"version-history":[{"count":5,"href":"https:\/\/enfantsdumonde.be\/test\/wp-json\/wp\/v2\/pages\/2998\/revisions"}],"predecessor-version":[{"id":12183,"href":"https:\/\/enfantsdumonde.be\/test\/wp-json\/wp\/v2\/pages\/2998\/revisions\/12183"}],"wp:attachment":[{"href":"https:\/\/enfantsdumonde.be\/test\/wp-json\/wp\/v2\/media?parent=2998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}