{"id":820,"date":"2018-04-20T09:45:13","date_gmt":"2018-04-20T08:45:13","guid":{"rendered":"http:\/\/langlegal.be\/?p=820"},"modified":"2024-05-04T09:16:45","modified_gmt":"2024-05-04T07:16:45","slug":"calculer-valeur-de-lusufruit","status":"publish","type":"post","link":"https:\/\/langlegal.be\/index.php\/2018\/04\/20\/calculer-valeur-de-lusufruit\/","title":{"rendered":"Simuler le calcul de la valeur d\u2019un usufruit"},"content":{"rendered":"\n<p class=\"has-text-align-right\"><div class=\"pdfprnt-buttons\"><a href=\"javascript: imageToPdf()\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_self\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/plugins\/pdf-print\/images\/pdf.png?w=640\" alt=\"image_pdf\" title=\"Afficher le PDF\" \/><\/a><\/div><\/p>\n\n\n<p>Les simulateurs ci-dessous visent \u00e0 fournir une estimation de la valeur d&rsquo;un usufruit sur un immeuble donn\u00e9, selon la <a style=\"color: #800000;\" href=\"#A\"><span style=\"color: #800000;\">m\u00e9thode du SDA<\/span><\/a> (actuellement suivie par ce service ainsi que par l&rsquo;administration) ou selon la <a style=\"color: #800000;\" href=\"#B\"><span style=\"color: #800000;\">m\u00e9thode RUYSSEVELDT<\/span><\/a> (anciennement suivie) l Pour plus d&rsquo;informations sur ces formules et leurs variantes, veuillez consulter notre <a href=\"http:\/\/langlegal.be\/wp-content\/uploads\/2018\/04\/Newsetter-Lang-Legal-20180419-usufruit-final.pdf\">actualit\u00e9 sur la question<\/a>.\u00a0<\/p>\n<hr \/>\n<style>@media (max-width:480px){#cp_calculatedfieldsf_pform_1{min-height:1317px;}}@media (max-width:768px){#cp_calculatedfieldsf_pform_1{min-height:817px;}}@media (max-width:1024px){#cp_calculatedfieldsf_pform_1{min-height:828px;}}@media (min-width:1024px){#cp_calculatedfieldsf_pform_1{min-height:1337px;}}<\/style><form name=\"cp_calculatedfieldsf_pform_1\" id=\"cp_calculatedfieldsf_pform_1\" action=\"https:\/\/langlegal.be\/index.php\/2018\/04\/20\/calculer-valeur-de-lusufruit\/\" method=\"post\" enctype=\"multipart\/form-data\" onsubmit=\"return fbuilderjQuery.fbuilder.doValidate(this);\" class=\"cff-form no-prefetch  cff-form-1 persist-form\"  dir=\"ltr\" data-nonce=\"f05e58b1d9\">\n<input type=\"hidden\" name=\"cp_calculatedfieldsf_pform_psequence\" value=\"_1\" \/>\n<input type=\"hidden\" name=\"cp_calculatedfieldsf_id\" value=\"1\" \/>\n<input type=\"hidden\" name=\"cp_ref_page\" value=\"https:\/\/langlegal.be\" \/>\n<pre style=\"display:none !important;\"><script data-category=\"functional\" type=\"text\/javascript\">form_structure_1=[[{\"form_identifier\":\"\",\"name\":\"fieldname2\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":0,\"ftype\":\"fnumber\",\"userhelp\":\"\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Valeur locative annuelle brute :\",\"predefined\":\"12.000\",\"predefinedClick\":false,\"required\":true,\"exclude\":false,\"readonly\":false,\"numberpad\":false,\"spinner\":false,\"size\":\"small\",\"prefix\":\"\",\"postfix\":\"\",\"thousandSeparator\":\".\",\"decimalSymbol\":\",\",\"min\":\"1\",\"max\":\"\",\"step\":\"\",\"formatDynamically\":true,\"dformat\":\"number\",\"formats\":[\"digits\",\"number\",\"percent\"],\"fBuild\":{},\"parent\":\"\"},{\"form_identifier\":\"\",\"name\":\"fieldname6\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":1,\"ftype\":\"fnumber\",\"userhelp\":\"\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Pr\\u00e9compte immobilier :\",\"predefined\":\"1.500\",\"predefinedClick\":false,\"required\":false,\"exclude\":false,\"readonly\":false,\"numberpad\":false,\"spinner\":false,\"size\":\"small\",\"prefix\":\"\",\"postfix\":\"\",\"thousandSeparator\":\".\",\"decimalSymbol\":\",\",\"min\":\"0\",\"max\":\"\",\"step\":\"\",\"formatDynamically\":true,\"dformat\":\"number\",\"formats\":[\"digits\",\"number\",\"percent\"],\"fBuild\":{},\"parent\":\"\"},{\"form_identifier\":\"\",\"name\":\"fieldname18\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":2,\"ftype\":\"fnumber\",\"userhelp\":\"\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Frais d'assurance \\\/ autres :\",\"predefined\":\"1.000\",\"predefinedClick\":false,\"required\":false,\"exclude\":false,\"readonly\":false,\"numberpad\":false,\"spinner\":false,\"size\":\"small\",\"prefix\":\"\",\"postfix\":\"\",\"thousandSeparator\":\".\",\"decimalSymbol\":\",\",\"min\":\"0\",\"max\":\"\",\"step\":\"\",\"formatDynamically\":true,\"dformat\":\"number\",\"formats\":[\"digits\",\"number\",\"percent\"],\"fBuild\":{},\"parent\":\"\"},{\"form_identifier\":\"\",\"name\":\"fieldname19\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":3,\"ftype\":\"fnumber\",\"userhelp\":\"En g\\u00e9n\\u00e9ral : entre 1% et 5 %\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Risque de ch\\u00f4mage locatif (%) :\",\"predefined\":\"2\",\"predefinedClick\":false,\"required\":true,\"exclude\":false,\"readonly\":false,\"numberpad\":false,\"spinner\":false,\"size\":\"small\",\"prefix\":\"\",\"postfix\":\"\",\"thousandSeparator\":\".\",\"decimalSymbol\":\",\",\"min\":\"0\",\"max\":\"10\",\"step\":\"\",\"formatDynamically\":true,\"dformat\":\"number\",\"formats\":[\"digits\",\"number\",\"percent\"],\"fBuild\":{},\"parent\":\"\"},{\"form_identifier\":\"\",\"name\":\"fieldname20\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":4,\"ftype\":\"fnumber\",\"userhelp\":\"En g\\u00e9n\\u00e9ral : entre 4 % et 10 %\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Frais d'entretien et autres (%) :\",\"predefined\":\"8\",\"predefinedClick\":false,\"required\":true,\"exclude\":false,\"readonly\":false,\"numberpad\":false,\"spinner\":false,\"size\":\"small\",\"prefix\":\"\",\"postfix\":\"\",\"thousandSeparator\":\".\",\"decimalSymbol\":\",\",\"min\":\"0\",\"max\":\"15\",\"step\":\"\",\"formatDynamically\":true,\"dformat\":\"number\",\"formats\":[\"digits\",\"number\",\"percent\"],\"fBuild\":{},\"parent\":\"\"},{\"dependencies\":[{\"rule\":\"\",\"complex\":false,\"fields\":[\"\"]}],\"form_identifier\":\"\",\"name\":\"fieldname11\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":5,\"ftype\":\"fCalculated\",\"userhelp\":\"Soit : la valeur locative brute apr\\u00e8s d\\u00e9duction des frais repris ci-avant.\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Valeur locative nette :\\u003Cbr \\\/\\u003E\",\"predefined\":\"\",\"required\":false,\"exclude\":false,\"size\":\"medium\",\"eq\":\"PREC((fieldname2-fieldname6-fieldname18-(fieldname2*((fieldname19+fieldname20)\\\/100))), 2)\",\"min\":\"\",\"max\":\"\",\"suffix\":\"\",\"prefix\":\"\",\"decimalsymbol\":\",\",\"groupingsymbol\":\".\",\"readonly\":true,\"currency\":false,\"noEvalIfManual\":true,\"formatDynamically\":false,\"dynamicEval\":true,\"hidefield\":false,\"validate\":false,\"toolbar\":\"default|mathematical\",\"fBuild\":{},\"parent\":\"\",\"predefinedClick\":true},{\"form_identifier\":\"\",\"name\":\"fieldname12\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":6,\"ftype\":\"fnumber\",\"userhelp\":\"En g\\u00e9n\\u00e9ral : hors taxes et frais.\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Prix\\\/valeur de march\\u00e9 de l'immeuble en pleine propri\\u00e9t\\u00e9 :\",\"predefined\":\"250.000\",\"predefinedClick\":false,\"required\":true,\"exclude\":false,\"readonly\":false,\"numberpad\":false,\"spinner\":false,\"size\":\"small\",\"prefix\":\"\",\"postfix\":\"\",\"thousandSeparator\":\".\",\"decimalSymbol\":\",\",\"min\":\"0\",\"max\":\"\",\"step\":\"\",\"formatDynamically\":true,\"dformat\":\"number\",\"formats\":[\"digits\",\"number\",\"percent\"],\"fBuild\":{},\"parent\":\"\"},{\"form_identifier\":\"\",\"name\":\"fieldname17\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":7,\"ftype\":\"fnumber\",\"userhelp\":\"\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Dur\\u00e9e de l'usufruit :\",\"predefined\":\"30\",\"predefinedClick\":false,\"required\":true,\"exclude\":false,\"readonly\":false,\"numberpad\":false,\"spinner\":false,\"size\":\"small\",\"prefix\":\"\",\"postfix\":\"\",\"thousandSeparator\":\"\",\"decimalSymbol\":\".\",\"min\":\"1\",\"max\":\"99\",\"step\":\"\",\"formatDynamically\":false,\"dformat\":\"digits\",\"formats\":[\"digits\",\"number\",\"percent\"],\"fBuild\":{},\"parent\":\"\"},{\"dependencies\":[{\"rule\":\"\",\"complex\":false,\"fields\":[\"\"]}],\"form_identifier\":\"\",\"name\":\"fieldname13\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":8,\"ftype\":\"fCalculated\",\"userhelp\":\"Soit, selon l'administration : \\u0022valeur locative nette\\u0022 \\\/ \\u0022Prix d'acquisition de l'immeuble\\u0022\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Taux d'actualisation (%) :\",\"predefined\":\"\",\"required\":false,\"exclude\":false,\"size\":\"medium\",\"eq\":\"PREC(((fieldname11\\\/fieldname12)*100), 4)\",\"min\":\"\",\"max\":\"\",\"suffix\":\"\",\"prefix\":\"\",\"decimalsymbol\":\",\",\"groupingsymbol\":\".\",\"readonly\":true,\"currency\":false,\"noEvalIfManual\":true,\"formatDynamically\":false,\"dynamicEval\":true,\"hidefield\":false,\"validate\":false,\"toolbar\":\"default|mathematical\",\"fBuild\":{},\"parent\":\"\"},{\"dependencies\":[{\"rule\":\"\",\"complex\":false,\"fields\":[\"\"]}],\"form_identifier\":\"\",\"name\":\"fieldname14\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":9,\"ftype\":\"fCalculated\",\"userhelp\":\"Soit : [\\u0022valeur locative nette\\u0022\\\/\\u0022taux d'actualisation\\u0022] x [1 - ((1\\\/(1 + \\u0022taux d'actualisation\\u0022)) exp. \\u0022dur\\u00e9e de l'usufruit\\u0022))]\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Valorisation de l'usufruit :\",\"predefined\":\"\",\"required\":false,\"exclude\":false,\"size\":\"medium\",\"eq\":\"PREC(((fieldname11\\\/(fieldname13\\\/100))*(1-(POW(1\\\/(1+(fieldname13\\\/100)), fieldname17)))), 2)\",\"min\":\"\",\"max\":\"\",\"suffix\":\"\",\"prefix\":\"\",\"decimalsymbol\":\",\",\"groupingsymbol\":\".\",\"readonly\":true,\"currency\":false,\"noEvalIfManual\":true,\"formatDynamically\":false,\"dynamicEval\":true,\"hidefield\":false,\"validate\":false,\"toolbar\":\"default|mathematical\",\"fBuild\":{},\"parent\":\"\"},{\"dependencies\":[{\"rule\":\"\",\"complex\":false,\"fields\":[\"\"]}],\"form_identifier\":\"\",\"name\":\"fieldname21\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":10,\"ftype\":\"fCalculated\",\"userhelp\":\"\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Valeur de l'usufruit p\\\/r \\u00e0 la pleine propri\\u00e9t\\u00e9 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:\",\"formlayout\":\"left_aligned\",\"formtemplate\":\"\",\"evalequations\":1,\"autocomplete\":1,\"persistence\":1,\"customstyles\":\"\",\"evalequationsevent\":2,\"titletag\":\"H2\",\"textalign\":\"default\",\"headertextcolor\":\"\",\"evalequations_delay\":0,\"direction\":\"ltr\",\"loading_animation\":0,\"animate_form\":0,\"animation_effect\":\"fade\"},\"formid\":\"cp_calculatedfieldsf_pform_1\"}];<\/script><\/pre>\n<div id=\"fbuilder\">\n\t\t<div id=\"fbuilder_1\">\n\t\t<div id=\"formheader_1\"><\/div>\n\t\t<div id=\"fieldlist_1\"><\/div>\n\t\t<div class=\"clearer\"><\/div>\n\t<\/div>\n<\/div>\n\t<div id=\"cp_subbtn_1\" class=\"cp_subbtn\" style=\"display:none;\">Submit<\/div><div class=\"clearer\"><\/div>\n\t<input type=\"hidden\" id=\"_cpcff_public_nonce\" name=\"_cpcff_public_nonce\" value=\"a7db401b43\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/index.php\/wp-json\/wp\/v2\/posts\/820\" \/><\/form>\n\t\n<hr \/>\n<style>@media (max-width:480px){#cp_calculatedfieldsf_pform_2{min-height:1546px;}}@media (max-width:768px){#cp_calculatedfieldsf_pform_2{min-height:949px;}}@media (max-width:1024px){#cp_calculatedfieldsf_pform_2{min-height:960px;}}@media (min-width:1024px){#cp_calculatedfieldsf_pform_2{min-height:1637px;}}<\/style><form name=\"cp_calculatedfieldsf_pform_2\" id=\"cp_calculatedfieldsf_pform_2\" action=\"https:\/\/langlegal.be\/index.php\/2018\/04\/20\/calculer-valeur-de-lusufruit\/\" method=\"post\" enctype=\"multipart\/form-data\" onsubmit=\"return fbuilderjQuery.fbuilder.doValidate(this);\" class=\"cff-form no-prefetch  cff-form-6 persist-form\"  dir=\"ltr\" data-nonce=\"f05e58b1d9\">\n<input type=\"hidden\" name=\"cp_calculatedfieldsf_pform_psequence\" value=\"_2\" \/>\n<input type=\"hidden\" name=\"cp_calculatedfieldsf_id\" value=\"6\" \/>\n<input type=\"hidden\" name=\"cp_ref_page\" value=\"https:\/\/langlegal.be\" \/>\n<pre style=\"display:none !important;\"><script data-category=\"functional\" type=\"text\/javascript\">form_structure_2=[[{\"form_identifier\":\"\",\"name\":\"fieldname2\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":0,\"ftype\":\"fnumber\",\"userhelp\":\"\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Valeur locative annuelle brute 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:\",\"predefined\":\"1.500\",\"predefinedClick\":false,\"required\":false,\"exclude\":false,\"readonly\":false,\"numberpad\":false,\"spinner\":false,\"size\":\"small\",\"prefix\":\"\",\"postfix\":\"\",\"thousandSeparator\":\".\",\"decimalSymbol\":\",\",\"min\":\"0\",\"max\":\"\",\"step\":\"\",\"formatDynamically\":true,\"dformat\":\"number\",\"formats\":[\"digits\",\"number\",\"percent\"],\"fBuild\":{},\"parent\":\"\"},{\"form_identifier\":\"\",\"name\":\"fieldname18\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":2,\"ftype\":\"fnumber\",\"userhelp\":\"\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Frais d'assurance \\\/ autres :\",\"predefined\":\"1.000\",\"predefinedClick\":false,\"required\":false,\"exclude\":false,\"readonly\":false,\"numberpad\":false,\"spinner\":false,\"size\":\"small\",\"prefix\":\"\",\"postfix\":\"\",\"thousandSeparator\":\".\",\"decimalSymbol\":\",\",\"min\":\"0\",\"max\":\"\",\"step\":\"\",\"formatDynamically\":true,\"dformat\":\"number\",\"formats\":[\"digits\",\"number\",\"percent\"],\"fBuild\":{},\"parent\":\"\"},{\"form_identifier\":\"\",\"name\":\"fieldname19\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":3,\"ftype\":\"fnumber\",\"userhelp\":\"En g\\u00e9n\\u00e9ral : entre 1% et 5 %\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Risque de ch\\u00f4mage locatif (%) :\",\"predefined\":\"2\",\"predefinedClick\":false,\"required\":true,\"exclude\":false,\"readonly\":false,\"numberpad\":false,\"spinner\":false,\"size\":\"small\",\"prefix\":\"\",\"postfix\":\"\",\"thousandSeparator\":\".\",\"decimalSymbol\":\",\",\"min\":\"0\",\"max\":\"10\",\"step\":\"\",\"formatDynamically\":true,\"dformat\":\"number\",\"formats\":[\"digits\",\"number\",\"percent\"],\"fBuild\":{},\"parent\":\"\"},{\"form_identifier\":\"\",\"name\":\"fieldname20\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":4,\"ftype\":\"fnumber\",\"userhelp\":\"En g\\u00e9n\\u00e9ral : entre 4 % et 10 %\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Frais d'entretien et autres (%) :\",\"predefined\":\"8\",\"predefinedClick\":false,\"required\":true,\"exclude\":false,\"readonly\":false,\"numberpad\":false,\"spinner\":false,\"size\":\"small\",\"prefix\":\"\",\"postfix\":\"\",\"thousandSeparator\":\".\",\"decimalSymbol\":\",\",\"min\":\"0\",\"max\":\"15\",\"step\":\"\",\"formatDynamically\":true,\"dformat\":\"number\",\"formats\":[\"digits\",\"number\",\"percent\"],\"fBuild\":{},\"parent\":\"\"},{\"dependencies\":[{\"rule\":\"\",\"complex\":false,\"fields\":[\"\"]}],\"form_identifier\":\"\",\"name\":\"fieldname11\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":5,\"ftype\":\"fCalculated\",\"userhelp\":\"Soit : la valeur locative brute apr\\u00e8s d\\u00e9duction des frais repris ci-avant.\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Valeur locative nette :\\u003Cbr \\\/\\u003E\",\"predefined\":\"PREC((fieldname2-fieldname6-(fieldname2*((fieldname19+fieldname20)\\\/100))), 2)\",\"required\":false,\"exclude\":false,\"size\":\"medium\",\"eq\":\"PREC((fieldname2-fieldname6-fieldname18-(fieldname2*((fieldname19+fieldname20)\\\/100))), 2)\",\"min\":\"\",\"max\":\"\",\"suffix\":\"\",\"prefix\":\"\",\"decimalsymbol\":\",\",\"groupingsymbol\":\".\",\"readonly\":true,\"currency\":false,\"noEvalIfManual\":true,\"formatDynamically\":false,\"dynamicEval\":true,\"hidefield\":false,\"validate\":false,\"toolbar\":\"default|mathematical\",\"fBuild\":{},\"parent\":\"\"},{\"form_identifier\":\"\",\"name\":\"fieldname12\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":6,\"ftype\":\"fnumber\",\"userhelp\":\"\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Prix\\\/valeur de march\\u00e9 de l'immeuble en pleine propri\\u00e9t\\u00e9 (taxes comprises) :\",\"predefined\":\"250.000\",\"predefinedClick\":false,\"required\":true,\"exclude\":false,\"readonly\":false,\"numberpad\":false,\"spinner\":false,\"size\":\"small\",\"prefix\":\"\",\"postfix\":\"\",\"thousandSeparator\":\".\",\"decimalSymbol\":\",\",\"min\":\"0\",\"max\":\"\",\"step\":\"\",\"formatDynamically\":true,\"dformat\":\"number\",\"formats\":[\"digits\",\"number\",\"percent\"],\"fBuild\":{},\"parent\":\"\"},{\"form_identifier\":\"\",\"name\":\"fieldname17\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":7,\"ftype\":\"fnumber\",\"userhelp\":\"\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Dur\\u00e9e de l'usufruit :\",\"predefined\":\"30\",\"predefinedClick\":false,\"required\":true,\"exclude\":false,\"readonly\":false,\"numberpad\":false,\"spinner\":false,\"size\":\"small\",\"prefix\":\"\",\"postfix\":\"\",\"thousandSeparator\":\"\",\"decimalSymbol\":\".\",\"min\":\"1\",\"max\":\"99\",\"step\":\"\",\"formatDynamically\":false,\"dformat\":\"digits\",\"formats\":[\"digits\",\"number\",\"percent\"],\"fBuild\":{},\"parent\":\"\"},{\"form_identifier\":\"\",\"name\":\"fieldname22\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":8,\"ftype\":\"fnumber\",\"userhelp\":\"En g\\u00e9n\\u00e9ral : le taux OLO correspondant \\u00e0 la dur\\u00e9e de l'usufruit (e.g. 3,30 % \\u00e0 20 ans - au 28\\\/03\\\/2024)  + prime d'illiquidit\\u00e9 (entre 1 % et 2,5 %) ; une autre approche est de prendre le taux de rendement net (voir formule SDA).\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Rendement financier anticip\\u00e9 \\\/ taux d'actualisation (%) :\",\"predefined\":\"4,80\",\"predefinedClick\":false,\"required\":true,\"exclude\":false,\"readonly\":false,\"numberpad\":false,\"spinner\":false,\"size\":\"small\",\"prefix\":\"\",\"postfix\":\"\",\"thousandSeparator\":\".\",\"decimalSymbol\":\",\",\"min\":\"0,01\",\"max\":\"10\",\"step\":\"\",\"formatDynamically\":false,\"dformat\":\"number\",\"formats\":[\"digits\",\"number\",\"percent\"],\"fBuild\":{},\"parent\":\"\"},{\"form_identifier\":\"\",\"name\":\"fieldname23\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":9,\"ftype\":\"fnumber\",\"userhelp\":\"En g\\u00e9n\\u00e9ral : la moyenne sur 10 ans (e.g. taux IPC moyen de 2,77 % sur 2014-2023)\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Taux d'inflation anticip\\u00e9 (%) :\",\"predefined\":\"2,77\",\"predefinedClick\":false,\"required\":true,\"exclude\":false,\"readonly\":false,\"numberpad\":false,\"spinner\":false,\"size\":\"small\",\"prefix\":\"\",\"postfix\":\"\",\"thousandSeparator\":\".\",\"decimalSymbol\":\",\",\"min\":\"0\",\"max\":\"5\",\"step\":\"\",\"formatDynamically\":false,\"dformat\":\"number\",\"formats\":[\"digits\",\"number\",\"percent\"],\"fBuild\":{},\"parent\":\"\"},{\"dependencies\":[{\"rule\":\"\",\"complex\":false,\"fields\":[\"\"]}],\"form_identifier\":\"\",\"name\":\"fieldname14\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":10,\"ftype\":\"fCalculated\",\"userhelp\":\"Soit : [\\u0022valeur locative nette\\u0022\\\/(\\u0022rendement financier\\u0022-\\u0022inflation anticip\\u00e9e\\u0022] x [1 - [(1+\\u0022inflation\\u0022)\\\/(1 +\\u0022rendement financier\\u0022)) exp. \\u0022dur\\u00e9e de l'usufruit\\u0022))]\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Valorisation de l'usufruit :\",\"predefined\":\"PREC(((fieldname11\\\/((fieldname22\\\/100)-(fieldname23\\\/100)))*(1-(POW(((1+(fieldname23\\\/100))\\\/(1+(fieldname22\\\/100))), fieldname17)))), 2)\",\"required\":false,\"exclude\":false,\"size\":\"medium\",\"eq\":\"PREC(((fieldname11\\\/((fieldname22\\\/100)-(fieldname23\\\/100)))*(1-(POW(((1+(fieldname23\\\/100))\\\/(1+(fieldname22\\\/100))), fieldname17)))), 2)\",\"min\":\"\",\"max\":\"\",\"suffix\":\"\",\"prefix\":\"\",\"decimalsymbol\":\",\",\"groupingsymbol\":\".\",\"readonly\":true,\"currency\":false,\"noEvalIfManual\":true,\"formatDynamically\":false,\"dynamicEval\":true,\"hidefield\":false,\"validate\":false,\"toolbar\":\"default|mathematical\",\"fBuild\":{},\"parent\":\"\",\"predefinedClick\":false},{\"dependencies\":[{\"rule\":\"\",\"complex\":false,\"fields\":[\"\"]}],\"form_identifier\":\"\",\"name\":\"fieldname24\",\"fieldlayout\":\"default\",\"shortlabel\":\"\",\"index\":11,\"ftype\":\"fCalculated\",\"userhelp\":\"\",\"audiotutorial\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Valeur p\\\/r \\u00e0 la pleine propri\\u00e9t\\u00e9 (%):\",\"predefined\":\"PREC((fieldname14\\\/fieldname12*100), 2)\",\"required\":false,\"exclude\":false,\"size\":\"medium\",\"eq\":\"PREC((fieldname14\\\/fieldname12*100), 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id=\"fieldlist_2\"><\/div>\n\t\t<div class=\"clearer\"><\/div>\n\t<\/div>\n<\/div>\n\t<div id=\"cp_subbtn_2\" class=\"cp_subbtn\" style=\"display:none;\">Submit<\/div><div class=\"clearer\"><\/div>\n\t<input type=\"hidden\" id=\"_cpcff_public_nonce\" name=\"_cpcff_public_nonce\" value=\"8bec5a6f70\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/index.php\/wp-json\/wp\/v2\/posts\/820\" \/><\/form>\n\t\n<hr \/>\n<p><span style=\"font-size: 8pt;\">Les simulateurs ci-dessus ne donnent que de simples estimations, communiqu\u00e9es \u00e0 titre purement exemplatif et informatif, et sous la responsabilit\u00e9 exclusive de leur utilisateur.\u00a0 Toute valorisation, y compris la m\u00e9thode retenue, doit faire l&rsquo;objet d&rsquo;un examen d\u00e9taill\u00e9 sur base des circonstances concr\u00e8tes des biens et op\u00e9rations en cause.<\/span><\/p>\n<p>Version au 30.04.2024<\/p>","protected":false},"excerpt":{"rendered":"<p>Les simulateurs ci-dessous visent \u00e0 fournir une estimation de la valeur d&rsquo;un usufruit sur un immeuble donn\u00e9, selon la m\u00e9thode du SDA (actuellement suivie par ce service ainsi que par l&rsquo;administration) ou selon la m\u00e9thode RUYSSEVELDT (anciennement suivie) l Pour plus d&rsquo;informations sur ces formules et leurs variantes, veuillez consulter notre actualit\u00e9 sur la question.\u00a0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1173,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[61],"tags":[],"class_list":["post-820","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ipp"],"acf":[],"rise-blocks_total_comments":0,"rise-blocks_categories":[{"term_id":61,"name":"IPP","slug":"ipp","term_group":0,"term_taxonomy_id":61,"taxonomy":"category","description":"","parent":0,"count":2,"filter":"raw","cat_ID":61,"category_count":2,"category_description":"","cat_name":"IPP","category_nicename":"ipp","category_parent":0}],"rise-blocks_excerpt":"Les simulateurs ci-dessous visent \u00e0 fournir une 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m\u00e9thode adopter ?","author":"Lang Legal","date":"19 avril 2018","format":false,"excerpt":"Une valorisation correcte de l\u2019usufruit constitue le pr\u00e9alable d\u2019une op\u00e9ration r\u00e9ussie, notamment pour \u00e9viter la taxation d\u2019une r\u00e9mun\u00e9ration en nature dans le chef du dirigeant et\/ou le rejet de la d\u00e9duction des frais encourus par la soci\u00e9t\u00e9. \u00a0Or, on le sait\u00a0: apr\u00e8s avoir massivement adopt\u00e9 la formule RUYSSEVELDT, le fisc\u2026","rel":"","context":"Dans 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&quot;TVA&quot;","block_context":{"text":"TVA","link":"https:\/\/langlegal.be\/index.php\/category\/tva\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=700%2C400 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&quot;TVA&quot;","block_context":{"text":"TVA","link":"https:\/\/langlegal.be\/index.php\/category\/tva\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":660,"url":"https:\/\/langlegal.be\/index.php\/2017\/08\/28\/reductions-de-capital-suite-a-plus-value-interne-point-apres-laccord-budgetaire-2018\/","url_meta":{"origin":820,"position":3},"title":"Le traitement des plus-values internes et des r\u00e9ductions de capital post\u00e9rieures : le point apr\u00e8s l\u2019accord budg\u00e9taire pour 2018","author":"Lang Legal","date":"28 ao\u00fbt 2017","format":false,"excerpt":"Le traitement fiscal des op\u00e9rations de plus-values internes a fait l\u2019objet d\u2019\u00e9volutions profondes ces derni\u00e8res ann\u00e9es. Depuis 2017, un nouveau r\u00e9gime renforce la neutralit\u00e9 fiscale des plus-values r\u00e9alis\u00e9es lors d\u2019apports d\u2019actions. Par ailleurs, les r\u00e9ductions de capital post\u00e9rieures \u00e0 de telles op\u00e9rations fait l\u2019objet d\u2019une attention redoubl\u00e9e de l\u2019administration et,\u2026","rel":"","context":"Dans &quot;Imp\u00f4t des soci\u00e9t\u00e9s&quot;","block_context":{"text":"Imp\u00f4t des soci\u00e9t\u00e9s","link":"https:\/\/langlegal.be\/index.php\/category\/isoc\/"},"img":{"alt_text":"Plus-values internes - r\u00e9duction de capital - Eric-G\u00e9rald Lang","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":1330,"url":"https:\/\/langlegal.be\/index.php\/2022\/11\/24\/lexoneration-du-precompte-immobilier-pour-improductivite-en-region-bruxelloise-retour-sur-sa-lente-deconstruction-parallelismes-avec-les-autres-regions-et-prospectives\/","url_meta":{"origin":820,"position":4},"title":"L\u2019exon\u00e9ration du pr\u00e9compte immobilier pour improductivit\u00e9 en r\u00e9gion bruxelloise : retour sur sa lente d\u00e9construction, parall\u00e9lismes avec les autres r\u00e9gions, et prospectives","author":"Lang Legal","date":"24 novembre 2022","format":false,"excerpt":"On le sait\u00a0: la R\u00e9gion bruxellois a par sa c\u00e9l\u00e8bre Ordonnance du 23 juillet 1992 (modifi\u00e9e par celle du 13 avril 1995)[1] limit\u00e9 drastiquement les possibilit\u00e9s d\u2019obtenir la remise du pr\u00e9compte mobilier par des conditions cumulatives extr\u00eamement restrictives. Si cette exon\u00e9ration est d\u00e9sormais abrog\u00e9e[2], il se livre encore \u00e0 ce\u2026","rel":"","context":"Dans &quot;Pr\u00e9compte immobilier&quot;","block_context":{"text":"Pr\u00e9compte immobilier","link":"https:\/\/langlegal.be\/index.php\/category\/precompte-immobilier\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":1523,"url":"https:\/\/langlegal.be\/index.php\/2025\/10\/15\/la-non-deductibilite-des-pertes-fiscales-en-cas-de-redressement-le-dispositif-qui-devrait-etre-limite-au-seul-calcul-des-accroissements\/","url_meta":{"origin":820,"position":5},"title":"La non-d\u00e9ductibilit\u00e9 des pertes fiscales en cas de redressement : ce dispositif qui devrait \u00eatre limit\u00e9 au seul calcul des accroissements\u00a0?","author":"Lang Legal","date":"15 octobre 2025","format":false,"excerpt":"Si une mesure heurte les esprits depuis son introduction fin 2017, c\u2019est bien le dispositif refusant l\u2019imputation des pertes fiscales (et d\u2019autres d\u00e9ductions assimil\u00e9es) en cas de redressement avec accroissement appliqu\u00e9s de 10\u00a0% ou plus (cf. l\u2019art. 206\/3, \u00a7 1er, du CIR 92)\u00a0; malgr\u00e9 trois arr\u00eats de la Cour constitutionnelle\u2026","rel":"","context":"Dans &quot;Imp\u00f4t des soci\u00e9t\u00e9s&quot;","block_context":{"text":"Imp\u00f4t des soci\u00e9t\u00e9s","link":"https:\/\/langlegal.be\/index.php\/category\/isoc\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?resize=350%2C200","width":350,"height":200},"classes":[]}],"_links":{"self":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/820","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/comments?post=820"}],"version-history":[{"count":28,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/820\/revisions"}],"predecessor-version":[{"id":1450,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/820\/revisions\/1450"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media\/1173"}],"wp:attachment":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media?parent=820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/categories?post=820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/tags?post=820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}