{"id":46887,"date":"2026-10-14T15:26:50","date_gmt":"2026-10-14T13:26:50","guid":{"rendered":"https:\/\/foretnature.be\/?post_type=resume-foret-mail&#038;p=46887"},"modified":"2026-10-14T15:26:50","modified_gmt":"2026-10-14T13:26:50","slug":"regimes-fiscaux-des-aires-protegees-europeennes-etude-comparative","status":"publish","type":"resume-foret-mail","link":"https:\/\/foretnature.be\/en\/resume-foret-mail\/regimes-fiscaux-des-aires-protegees-europeennes-etude-comparative\/","title":{"rendered":"R\u00e9gimes fiscaux des aires prot\u00e9g\u00e9es europ\u00e9ennes : \u00e9tude comparative"},"content":{"rendered":"<p>Cette \u00e9tude comparative, publi\u00e9e par la Fondation pour la Recherche sur la Biodiversit\u00e9 (FRB), est la premi\u00e8re du genre : aucune base de donn\u00e9es n\u2019existait sur le sujet. Elle examine l\u2019application aux espaces naturels prot\u00e9g\u00e9s de six imp\u00f4ts : taxe fonci\u00e8re sur le non b\u00e2ti, imp\u00f4t sur le revenu, droits de mutation \u00e0 titre gratuit (DMTG) et \u00e0 titre on\u00e9reux (DMTO), plus-values et imp\u00f4t sur le capital. L\u2019enjeu est croissant : avec l\u2019objectif de 30 % d\u2019aires prot\u00e9g\u00e9es \u00e0 l\u2019horizon 2030, l\u2019extension concernera surtout des terrains priv\u00e9s, et une fiscalit\u00e9 incitative ou compensatrice pourrait faciliter l\u2019acceptation du statut.<\/p>\n<p>Les situations nationales sont tr\u00e8s disparates. Vingt pays ont instaur\u00e9 des dispositifs favorables, mais treize ne l\u2019ont fait que pour un seul imp\u00f4t. La Belgique se classe tr\u00e8s bien : la Flandre agit sur quatre imp\u00f4ts sur six, la Wallonie sur trois, et ces r\u00e9gions taxent moins les aires prot\u00e9g\u00e9es, notamment foresti\u00e8res, que la plupart des pays europ\u00e9ens. La Flandre applique en outre une imposition d\u00e9gressive selon le niveau de protection, qui encourage des mesures plus ambitieuses.<\/p>\n<p>La France, \u00e0 l\u2019inverse, n\u2019a mis en place des mesures que pour deux imp\u00f4ts sur six, d\u2019ampleur limit\u00e9e : exon\u00e9ration quinquennale de taxe fonci\u00e8re pour Natura 2000 et certaines zones humides, sous engagement de gestion, et abattement des trois quarts en DMTG. Elle soumet ces espaces \u00e0 13 taxes, dont l\u2019imp\u00f4t sur le capital, et la charge d\u00e9passe parfois 100 % du revenu.<\/p>\n<p>Recommandations des auteurs :<\/p>\n<ul>\n<li>all\u00e9ger en priorit\u00e9 les imp\u00f4ts r\u00e9currents non li\u00e9s au revenu (taxe fonci\u00e8re sur le non b\u00e2ti, DMTG), puis ceux sur les revenus,<\/li>\n<li>pr\u00e9voir des dispositions pour les terrains dont la protection interdit les usages productifs,<\/li>\n<li>r\u00e9former les subventions dommageables \u00e0 la biodiversit\u00e9,<\/li>\n<li>rapprocher la fiscalit\u00e9 du patrimoine naturel de celle du patrimoine culturel,<\/li>\n<li>et envisager une recommandation de la Commission europ\u00e9enne pour les sites Natura 2000.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Cette \u00e9tude comparative, publi\u00e9e par la Fondation pour la Recherche sur la Biodiversit\u00e9 (FRB), est la premi\u00e8re du genre : aucune base de donn\u00e9es n\u2019existait sur le sujet. Elle examine l\u2019application aux espaces naturels prot\u00e9g\u00e9s de six imp\u00f4ts : taxe fonci\u00e8re sur le non b\u00e2ti, imp\u00f4t sur le revenu, droits de mutation \u00e0 titre gratuit [&hellip;]<\/p>\n","protected":false},"featured_media":46888,"template":"","categories":[50],"class_list":["post-46887","resume-foret-mail","type-resume-foret-mail","status-publish","has-post-thumbnail","hentry","category-foret-mail"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9gimes fiscaux des aires prot\u00e9g\u00e9es europ\u00e9ennes : \u00e9tude comparative - For\u00eat.Nature<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/foretnature.be\/en\/resume-foret-mail\/regimes-fiscaux-des-aires-protegees-europeennes-etude-comparative\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9gimes fiscaux des aires prot\u00e9g\u00e9es europ\u00e9ennes : \u00e9tude comparative - For\u00eat.Nature\" \/>\n<meta property=\"og:description\" content=\"Cette \u00e9tude comparative, publi\u00e9e par la Fondation pour la Recherche sur la Biodiversit\u00e9 (FRB), est la premi\u00e8re du genre : aucune base de donn\u00e9es n\u2019existait sur le sujet. 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