{"id":19825,"date":"2026-10-23T09:55:16","date_gmt":"2026-10-23T07:55:16","guid":{"rendered":"https:\/\/www.daldewolf.com\/fonctionnaires-europeens-larret-kolwager-change-la-donne-pour-les-donations\/"},"modified":"2026-10-23T12:21:35","modified_gmt":"2026-10-23T10:21:35","slug":"fonctionnaires-europeens-larret-kolwager-change-la-donne-pour-les-donations","status":"publish","type":"post","link":"https:\/\/www.daldewolf.com\/fr\/fonctionnaires-europeens-larret-kolwager-change-la-donne-pour-les-donations\/","title":{"rendered":"Fonctionnaires europ\u00e9ens : l\u2019arr\u00eat Kolwager change la donne pour les donations"},"content":{"rendered":"

Le 15 octobre 2026, la Cour de justice de l\u2019Union europ\u00e9enne a rendu un arr\u00eat important en mati\u00e8re de planification patrimoniale des fonctionnaires et agents europ\u00e9ens.<\/strong><\/p>\n

par  Lida ACHTARI<\/a>, Counsel<\/pre>\n
\"\"Un domicile fiscal qui peut \u00eatre diff\u00e9rent du lieu de r\u00e9sidence<\/h3>\n
Le Protocole n\u00b0 7 sur les privil\u00e8ges et immunit\u00e9s de l\u2019Union europ\u00e9enne pr\u00e9voit un r\u00e9gime particulier pour les fonctionnaires et agents qui s\u2019installent dans un autre \u00c9tat membre en raison de leurs fonctions.<\/p>\n
Sous certaines conditions, ils conservent leur domicile fiscal dans l\u2019\u00c9tat membre dans lequel ils \u00e9taient domicili\u00e9s lors de leur entr\u00e9e au service de l\u2019Union pour l\u2019application des imp\u00f4ts sur les revenus et sur la fortune ainsi que des droits de succession.<\/p>\n
Les droits de donation ne sont, par contre, pas express\u00e9ment mentionn\u00e9s dans le Protocole en question.<\/p>\n
D\u2019apr\u00e8s la Cour de justice cette r\u00e8gle s\u2019applique \u00e9galement aux donations<\/h3>\n
Dans l\u2019affaire soumise \u00e0 la Cour de justice de l\u2019Union europ\u00e9enne, un agent de la Banque europ\u00e9enne d\u2019investissement avait quitt\u00e9 l\u2019Autriche pour exercer ses fonctions au Luxembourg, avant de s\u2019installer ult\u00e9rieurement en Allemagne.<\/p>\n
En 2013, son fr\u00e8re lui avait fait une donation de 300 000 euros. L\u2019administration allemande souhaitait soumettre cette donation aux droits de donation allemands.<\/p>\n
La question \u00e9tait notamment de savoir si le r\u00e9gime particulier de domicile fiscal pr\u00e9vu par le Protocole, qui ne mentionne pas express\u00e9ment les droits de donation, pouvait \u00e9galement s\u2019appliquer \u00e0 ceux-ci.<\/p>\n
La CJUE r\u00e9pond par l\u2019affirmative. Elle consid\u00e8re notamment que les donations et successions pr\u00e9sentent des caract\u00e9ristiques suffisamment proches pour justifier un traitement coh\u00e9rent. Exclure les donations du Protocole pourrait aboutir \u00e0 ce qu\u2019un m\u00eame fonctionnaire ait un domicile fiscal dans un \u00c9tat pour les successions et dans un autre pour les donations.<\/p>\n
La Cour confirme \u00e9galement que le transfert ult\u00e9rieur de la r\u00e9sidence du fonctionnaire vers un autre \u00c9tat membre pour des raisons personnelles ne remet pas, \u00e0 lui seul, en cause le domicile fiscal ainsi maintenu dans l\u2019\u00c9tat membre d\u2019origine.<\/p>\n
Quelles cons\u00e9quences pour les fonctionnaires europ\u00e9ens vivant en Belgique ?<\/h3>\n
L\u2019arr\u00eat peut modifier sensiblement l\u2019analyse des strat\u00e9gies de transmission.<\/p>\n
Avant toute donation, il convient de d\u00e9terminer le domicile fiscal du fonctionnaire au sens du Protocole et d\u2019examiner les r\u00e8gles de donation applicables dans cet \u00c9tat.<\/p>\n
La solution n\u2019est pas n\u00e9cessairement plus favorable. Selon l\u2019\u00c9tat d\u2019origine, elle peut conduire \u00e0 une imposition plus ou moins importante que celle qui aurait r\u00e9sult\u00e9 de l’application des droits de donation belges.<\/p>\n
L\u2019analyse ne s\u2019arr\u00eate d\u2019ailleurs pas au domicile fiscal : la r\u00e9sidence du b\u00e9n\u00e9ficiaire, la localisation des biens transmis ainsi que les \u00e9ventuels autres crit\u00e8res de rattachement pr\u00e9vus par les l\u00e9gislations concern\u00e9es doivent \u00e9galement \u00eatre examin\u00e9s.<\/p>\n
Faut-il revoir les planifications existantes ?<\/h3>\n
Certaines planifications ont pu \u00eatre \u00e9labor\u00e9es sur la pr\u00e9misse que le domicile fiscal particulier pr\u00e9vu par le Protocole s\u2019appliquait aux successions, mais non aux donations. Cette pr\u00e9misse doit cependant \u00eatre r\u00e9examin\u00e9e \u00e0 la lumi\u00e8re du r\u00e9cent arr\u00eat de la Cour de justice.<\/p>\n
Il peut d\u00e8s lors \u00eatre opportun pour les fonctionnaires et agents europ\u00e9ens concern\u00e9s de revoir tant leurs projets de transmission futurs que les planifications patrimoniales d\u00e9j\u00e0 mises en place.<\/p>\n
Notre \u00e9quipe de fiscalit\u00e9 patrimoniale se tient \u00e0 votre disposition pour examiner les cons\u00e9quences de cet arr\u00eat sur votre situation.<\/p>\n","protected":false},"excerpt":{"rendered":"
Le 15 octobre 2026, la Cour de justice de l\u2019Union europ\u00e9enne a rendu un arr\u00eat important en mati\u00e8re de planification patrimoniale des fonctionnaires et agents europ\u00e9ens. par Lida ACHTARI, Counsel Un domicile fiscal qui peut \u00eatre diff\u00e9rent du lieu de r\u00e9sidence Le Protocole n\u00b0 7 sur les privil\u00e8ges et immunit\u00e9s de l\u2019Union europ\u00e9enne pr\u00e9voit un…<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[44,58],"tags":[],"class_list":["post-19825","post","type-post","status-publish","format-standard","hentry","category-knowhow","category-news"],"acf":[],"yoast_head":"\nFonctionnaires europ\u00e9ens : l\u2019arr\u00eat Kolwager change la donne pour les donations - DALDEWOLF<\/title>\n<meta name=\"description\" content=\"En mati\u00e8re de droits de succession, il est possible que les fonctionnaires de l\u2019Union europ\u00e9enne conservent leur domicile fiscal dans l\u2019\u00c9tat membre o\u00f9 ils \u00e9taient domicili\u00e9s au moment de leur entr\u00e9e en fonction.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.daldewolf.com\/en\/eu-officials-the-kolwager-judgment-changes-the-landscape-for-gifts\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fonctionnaires europ\u00e9ens : l\u2019arr\u00eat Kolwager change la donne pour les donations - 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