Projet de loi modifiant l'article 94 du Code des droits de succession, suite au nouveau critère de localisation du droit de succession établi par la loi spéciale du 13 juillet 2001 portant refinancement des communautés et extension des compétences fiscales des régions.
General information ¶
- Submitted by
- Groen Open Vld Vooruit PS | SP Ecolo MR Verhofstadt Ⅰ
- Submission date
- Dec. 21, 2001
- Official page
- Visit
- Status
- Adopted
- Requirement
- Simple
- Subjects
- civil procedure inheritance indirect tax capital transfer tax
Voting ¶
- Voted to adopt
- Groen Ecolo PS | SP Open Vld MR
- Voted to reject
- CD&V FN VB
- Abstained from voting
- LE
Party dissidents ¶
- Karel Pinxten (Open Vld) voted to reject.
- Richard Fournaux (MR) abstained from voting.
- Tony Van Parys (CD&V) abstained from voting.
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Discussion ¶
Feb. 7, 2002 | Plenary session (Chamber of representatives)
Full source
Rapporteur Yves Leterme ⚙
In essence, I refer to the written report. During the discussion, colleagues Pieters, Borginon and van Weddingen held critical remarks, in particular with regard to the novum "fiscal residence". Both bills were approved with a vote ratio of 9 to 1.
The second bill was adopted unanimously.
Dirk Pieters Vooruit ⚙
Mr. Speaker, I understand that you would rather not let me address you. We all want to move forward with the work as soon as possible, but I think my comments are needed.
From the brief reference to the report, we have been able to conclude that important comments were made during the discussion. We predict that when these designs are approved, in a few years very serious problems will arise. It is good that we pay attention to this now, so that later one cannot say that one did not know. Their
What is it about?
The government wants to exclude the possibility of tax shopping between the provinces in respect of succession rights. The proposal aims to eliminate fiscal competition between the regions. The Wallish Region is afraid of the lower Flemish tariffs. The method used for this is unorthodox. Their
First, the federal jurisdiction is limited by the Special Act of 13 July 2001 to the administrative procedural rules. The change of the localization criterion cannot be regarded as a change of the procedural rules. Second, the answer given to the harsh and justified criticism of colleague van Weddingen, which I regret he does not repeat in the plenary session, is completely insufficient. In all the tax residence of the deceased, heirs must make a declaration at the Office of Succession Rights.
This will, of course, give rise to many and serious disputes. In the event of non-declaration in the tax residence, an administrative sanction is imposed, even if the heirs act in good faith. You can expect great problems in this area too, Mr. Minister. The CD&V will not follow you if you state that the budget impact is null. This may be correct for the federal government. However, we are convinced that this change is indirectly at the disadvantage of the Flemish Region due to the attractiveness of lower rates for persons from other regions. For these reasons, the CD&V will not approve the two designs.