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Etude d'une possible réforme de la taxation immobilière en Belgique à la lumière des exemples français et néerlandais. Analyse pratique dans les villes de Liège, Maastricht et Lille
| Content Provider | Semantic Scholar |
|---|---|
| Author | Bertrand, Thomas |
| Copyright Year | 2017 |
| Abstract | The purchase of a real property is generally the most important expense in the life of an individual or a family. Acquiring one's own housing is s strongly widespread practice in Western Europe and Belgium is no exception with a proportion of owners widely exceeding the European average. Owning one's own particular property is appealing mainly due to economic and cultural reasons. The Belgian citizen is by nature aware of the economic importance and the complexity of a real estate purchase. Indeed, this particular property will be the place where he will often spend the majority of his life and it will also be a financial investment. The state also knows the importance of this act in its citizens' life and the necessity of supervising this deed. Beyond the complexity of the purchase, the acquisition also involves several costs. Besides, the price of the particular property, the majority of these costs results from the high acquisition taxation existing in Belgium. After a brief general overview of the current real estate market in Belgium, in France and in the Netherlands, this work will be divided into three distinct parts. First, a summary of the real estate tax legislations in the three respective countries and cities will be carried out. Then, a practical application of this legislation will be accomplished on four examples of potential purchasers. The different buyers will have different profiles and will look for a main residence and a rental investment. Finally, a record of the effective taxation on the different practical cases of our analysis will be drafted. In this part of the work, we will try to highlight the differences between the chosen cities and eventually suggest some recommendations to the Walloon Region in order to opt for a fairer and more effective real estate taxation. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://matheo.uliege.be/bitstream/2268.2/2691/3/M%C3%A9moire-Thomas%20Bertrand-20111311.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
