{"id":4547,"date":"2025-10-02T09:54:10","date_gmt":"2025-10-02T07:54:10","guid":{"rendered":"https:\/\/denisemmanuelphilippetax.be\/avocat-au-barreau-de-bruxelles-temp\/"},"modified":"2026-03-12T10:39:00","modified_gmt":"2026-03-12T09:39:00","slug":"lawyer-at-the-brussels-bar","status":"publish","type":"page","link":"https:\/\/denisemmanuelphilippetax.be\/en\/","title":{"rendered":"Lawyer at the Brussels Bar"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Header&#8221; _builder_version=&#8221;4.27.2&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;RGBA(255,255,255,0)&#8221; background_image=&#8221;https:\/\/denisemmanuelphilippetax.be\/wp-content\/uploads\/2024\/10\/abstract-architectural-white-smooth-interior-minimalist-house-with-large-windows-3d-scaled.jpg&#8221; parallax=&#8221;on&#8221; min_height=&#8221;600px&#8221; custom_margin=&#8221;0px||0px||true|false&#8221; custom_padding=&#8221;0px||0px|0px|true|&#8221; background_last_edited=&#8221;on|desktop&#8221; 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Qui est concern\u00e9 ?\">\n                <img decoding=\"async\" src=\"https:\/\/denisemmanuelphilippetax.be\/wp-content\/plugins\/feeds-for-youtube\/img\/placeholder.png\" alt=\"La taxe Ca\u00efman est un dispositif fiscal belge qui taxe par transparence, \u00e0 l\u2019imp\u00f4t des personnes physiques, les revenus recueillis par certaines \u00ab constructions juridiques \u00bb \u00e9trang\u00e8res entre les mains de leurs \u00ab fondateurs \u00bb (personnes physiques belges). Comme Denis-Emmanuel Philippe le montrera, cette taxe est devenue sacr\u00e9ment f\u00e9roce!\">\n\n                <div class=\"sby_thumbnail_hover sby_item_video_thumbnail_hover\">\n                    <div class=\"sby_thumbnail_hover_inner\">\n                                                    <span class=\"sby_video_title\" role=\"heading\" aria-level=\"3\" >Pourquoi la Taxe Ca\u00efman est-elle f\u00e9roce ? Qui est concern\u00e9 ?<\/span>\n                                            <\/div>\n                <\/div>\n\n                                    <div class=\"sby_play_btn\" >\n                        <span class=\"sby_play_btn_bg\"><\/span>\n                        <svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fab\" data-icon=\"youtube\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 576 512\" class=\"svg-inline--fa fa-youtube fa-w-18\"><path fill=\"currentColor\" d=\"M549.655 124.083c-6.281-23.65-24.787-42.276-48.284-48.597C458.781 64 288 64 288 64S117.22 64 74.629 75.486c-23.497 6.322-42.003 24.947-48.284 48.597-11.412 42.867-11.412 132.305-11.412 132.305s0 89.438 11.412 132.305c6.281 23.65 24.787 41.5 48.284 47.821C117.22 448 288 448 288 448s170.78 0 213.371-11.486c23.497-6.321 42.003-24.171 48.284-47.821 11.412-42.867 11.412-132.305 11.412-132.305s0-89.438-11.412-132.305zm-317.51 213.508V175.185l142.739 81.205-142.739 81.201z\" class=\"\"><\/path><\/svg>                    <\/div>\n                                <span class=\"sby_loader sby_hidden\" style=\"background-color: rgb(255, 255, 255);\"><\/span>\n            <\/a>\n\n                    <\/div>\n    <\/div>\n<\/div><div class=\"sby_item  sby_new sby_transition\" role=\"listitem\" id=\"sby_VVVmNk5ja3paNHRjck5HWnk5a3A4Ylp3LjhreGRWaW5heFQ4\" data-date=\"1772813072\" data-video-id=\"8kxdVinaxT8\">\n    <div class=\"sby_inner_item\">\n        <div class=\"sby_video_thumbnail_wrap sby_item_video_thumbnail_wrap\">\n            <a class=\"sby_video_thumbnail sby_item_video_thumbnail\" href=\"https:\/\/www.youtube.com\/watch?v=8kxdVinaxT8\" target=\"_blank\" rel=\"noopener\" data-full-res=\"https:\/\/i.ytimg.com\/vi\/8kxdVinaxT8\/maxresdefault.jpg\" data-img-src-set=\"{&quot;120&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/8kxdVinaxT8\\\/default.jpg&quot;,&quot;320&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/8kxdVinaxT8\\\/mqdefault.jpg&quot;,&quot;480&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/8kxdVinaxT8\\\/hqdefault.jpg&quot;,&quot;640&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/8kxdVinaxT8\\\/sddefault.jpg&quot;}\" data-video-id=\"8kxdVinaxT8\" data-video-title=\"Vers trois nouvelles cat\u00e9gories de plus-values sur actifs financiers imposables\">\n                <img decoding=\"async\" src=\"https:\/\/denisemmanuelphilippetax.be\/wp-content\/plugins\/feeds-for-youtube\/img\/placeholder.png\" alt=\"Les particuliers belges vont d\u00e9sormais devoir tenir compte de trois nouvelles cat\u00e9gories de plus-values imposables (\u00e0 partir du 1er janvier 2026) : les plus-values dites \u00ab internes \u00bb, soumises \u00e0 un taux de 33%; les plus-values sur \u00ab participations substantielles \u00bb soumises \u00e0 un r\u00e9gime de faveur; et la cat\u00e9gorie r\u00e9siduelle, qui inclut les plus-values sur actifs financiers (taux de 10%).\">\n\n                <div class=\"sby_thumbnail_hover sby_item_video_thumbnail_hover\">\n                    <div class=\"sby_thumbnail_hover_inner\">\n                                                    <span class=\"sby_video_title\" role=\"heading\" aria-level=\"3\" >Vers trois nouvelles cat\u00e9gories de plus-values sur actifs financiers imposables<\/span>\n                                            <\/div>\n                <\/div>\n\n                                    <div class=\"sby_play_btn\" >\n                        <span class=\"sby_play_btn_bg\"><\/span>\n                        <svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fab\" data-icon=\"youtube\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 576 512\" class=\"svg-inline--fa fa-youtube fa-w-18\"><path fill=\"currentColor\" d=\"M549.655 124.083c-6.281-23.65-24.787-42.276-48.284-48.597C458.781 64 288 64 288 64S117.22 64 74.629 75.486c-23.497 6.322-42.003 24.947-48.284 48.597-11.412 42.867-11.412 132.305-11.412 132.305s0 89.438 11.412 132.305c6.281 23.65 24.787 41.5 48.284 47.821C117.22 448 288 448 288 448s170.78 0 213.371-11.486c23.497-6.321 42.003-24.171 48.284-47.821 11.412-42.867 11.412-132.305 11.412-132.305s0-89.438-11.412-132.305zm-317.51 213.508V175.185l142.739 81.205-142.739 81.201z\" class=\"\"><\/path><\/svg>                    <\/div>\n                                <span class=\"sby_loader sby_hidden\" style=\"background-color: rgb(255, 255, 255);\"><\/span>\n            <\/a>\n\n                    <\/div>\n    <\/div>\n<\/div><div class=\"sby_item  sby_new sby_transition\" role=\"listitem\" id=\"sby_VVVmNk5ja3paNHRjck5HWnk5a3A4Ylp3LnRNWjlzVktMQTk0\" data-date=\"1772812538\" data-video-id=\"tMZ9sVKLA94\">\n    <div class=\"sby_inner_item\">\n        <div class=\"sby_video_thumbnail_wrap sby_item_video_thumbnail_wrap\">\n            <a class=\"sby_video_thumbnail sby_item_video_thumbnail\" href=\"https:\/\/www.youtube.com\/watch?v=tMZ9sVKLA94\" target=\"_blank\" rel=\"noopener\" data-full-res=\"https:\/\/i.ytimg.com\/vi\/tMZ9sVKLA94\/maxresdefault.jpg\" data-img-src-set=\"{&quot;120&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/tMZ9sVKLA94\\\/default.jpg&quot;,&quot;320&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/tMZ9sVKLA94\\\/mqdefault.jpg&quot;,&quot;480&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/tMZ9sVKLA94\\\/hqdefault.jpg&quot;,&quot;640&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/tMZ9sVKLA94\\\/sddefault.jpg&quot;}\" data-video-id=\"tMZ9sVKLA94\" data-video-title=\"Candidats \u00e0 l\u2019exil : attention aux trois taxes \u00e0 la sortie (exit tax)\">\n                <img decoding=\"async\" src=\"https:\/\/denisemmanuelphilippetax.be\/wp-content\/plugins\/feeds-for-youtube\/img\/placeholder.png\" alt=\"On a assiste \u00e0 une multiplication de taxes \u00e0 la sortie (exit tax) depuis 2024. Dans cette capsule, Denis-Emmanuel Philippe les passera successivement en revue, en illustrant ses propos par de nombreux cas concrets.\">\n\n                <div class=\"sby_thumbnail_hover sby_item_video_thumbnail_hover\">\n                    <div class=\"sby_thumbnail_hover_inner\">\n                                                    <span class=\"sby_video_title\" role=\"heading\" aria-level=\"3\" >Candidats \u00e0 l\u2019exil : attention aux trois taxes \u00e0 la sortie (exit tax)<\/span>\n                                            <\/div>\n                <\/div>\n\n                                    <div class=\"sby_play_btn\" >\n                        <span class=\"sby_play_btn_bg\"><\/span>\n                        <svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fab\" data-icon=\"youtube\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 576 512\" class=\"svg-inline--fa fa-youtube fa-w-18\"><path fill=\"currentColor\" d=\"M549.655 124.083c-6.281-23.65-24.787-42.276-48.284-48.597C458.781 64 288 64 288 64S117.22 64 74.629 75.486c-23.497 6.322-42.003 24.947-48.284 48.597-11.412 42.867-11.412 132.305-11.412 132.305s0 89.438 11.412 132.305c6.281 23.65 24.787 41.5 48.284 47.821C117.22 448 288 448 288 448s170.78 0 213.371-11.486c23.497-6.321 42.003-24.171 48.284-47.821 11.412-42.867 11.412-132.305 11.412-132.305s0-89.438-11.412-132.305zm-317.51 213.508V175.185l142.739 81.205-142.739 81.201z\" class=\"\"><\/path><\/svg>                    <\/div>\n                                <span class=\"sby_loader sby_hidden\" style=\"background-color: rgb(255, 255, 255);\"><\/span>\n            <\/a>\n\n                    <\/div>\n    <\/div>\n<\/div>    <\/div>\n    \n\t<div class=\"sby_footer\">\n\n<div class=\"sby-screenreader\" role=\"status\" aria-live=\"polite\" aria-atomic=\"true\" data-sby-feed-status><\/div>\n\n\n<\/div>\n    \n\t\n<\/div>\n\n<style type=\"text\/css\">body #sb_youtube_sbyUCf6NckzZ4tcrNGZy9kp8bZw3 .sby_caption_wrap .sby_caption { font-size: 13px !important}body #sb_youtube_sbyUCf6NckzZ4tcrNGZy9kp8bZw3 .sby_follow_btn a:hover { box-shadow:inset 0 0 10px 20px rgb(255, 255, 255, .25) !important}body #sb_youtube_sbyUCf6NckzZ4tcrNGZy9kp8bZw3[data-videostyle=boxed] .sby_items_wrap .sby_item .sby_inner_item { background-color: #ffffff !important}<\/style>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;https:\/\/www.youtube.com\/channel\/UCf6NckzZ4tcrNGZy9kp8bZw&#8221; 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_builder_version=&#8221;4.27.2&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; module_alignment=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;][\/torq_divider][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_orientation=&#8221;justified&#8221; global_colors_info=&#8221;{}&#8221;]Denis-Emmanuel Philippe is a lawyer at the Brussels Bar since 2002 (partner at Bloom Law) and an affiliate Professor at the University of Li\u00e8ge. Through this website, he would like to share his views on the ongoing changes in tax rules.<br \/>\nHe deals with a wide array of tax topics : international tax planning, tax aspects of financial and insurance products, tax regime of holdings, tax aspects of foreign entities, reorganisations, estate planning,\u2026 <\/p>\n<p>Renowned for his analytical, synthetic and didactic skills, he is regularly invited to analyse the constant changes in tax rules in the financial press and tax journals, as well as at conferences in Belgium and abroad. He always strives to convey his understanding of complex subjects in a precise and concise way, amongst others in his columns in L&#8217;Echo and La Libre.<\/p>\n<p>Denis-Emmanuel has had a passion for chess since he was a teenager, and understands the vast and ever-changing body of tax rules in the same way as in chess, where you have to master all the ins and outs of your own moves and those of your opponent.<br \/>\nDenis-Emmanuel&#8217;s approach to dealing with the tax authorities is not one of confrontation or evasion, but rather one of strategic anticipation, so that he can always stay one step ahead in the interests of his clients.<br \/>\n[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/denisemmanuelphilippetax.be\/wp-content\/uploads\/2024\/09\/Schaakspel-versie-3.jpg&#8221; title_text=&#8221;Chess version 3&#8243; 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button_text=&#8221;Show all&#8221; button_alignment=&#8221;right&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;14px&#8221; button_text_color=&#8221;#FC8028&#8243; button_border_width=&#8221;0px&#8221; button_icon=&#8221;&#x39;||divi||400&#8243; button_on_hover=&#8221;off&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p><div class=\"et_pb_with_border et_pb_module torq_divider torq_divider_0\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<div class=\"et_pb_module_inner\">\n\t\t\t\t\t<div class=\"dtp-module dtp-divider\">\n                <div class=\"dtp-divider__border dtp-divider__border-start\"><\/div>\n                <div class=\"dtp-divider__icon dtp-divider__element\">\n                    <i class=\"dtp-icon dtp-et-icon\">&#xf447;<\/i>\n                <\/div>\n                <div class=\"dtp-divider__border dtp-divider__border-end\"><\/div>\n                \n            <\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n<div id=\"sb_youtube_sbyUCf6NckzZ4tcrNGZy9kp8bZw3\"\n\trole=\"region\"\n\taria-label=\"YouTube videos\"\n\t class=\"sb_youtube sby_layout_grid sby_col_3 sby_mob_col_1 sby_palette_inherit  sby_width_resp\"\tdata-feedid=\"sby_UCf6NckzZ4tcrNGZy9kp8bZw#3\"\n\tdata-shortcode-atts=\"{&quot;feed&quot;:&quot;1&quot;}\" \n\tdata-cols=\"3\" \n\tdata-colsmobile=\"1\" \n\tdata-num=\"3\" \n\tdata-nummobile=\"3\" \n\tdata-channel-subscribers=\"4 subscribers\"\tdata-subscribe-btn=\"1\" \n\tdata-subscribe-btn-text=\"Subscribe to my channel\" \n\tdata_channel_header_colors =\"{&quot;channelName&quot;:&quot;&quot;,&quot;subscribeCount&quot;:&quot;&quot;,&quot;buttonBackground&quot;:&quot;&quot;,&quot;buttonText&quot;:&quot;&quot;}\"\n\t data-sby-flags=\"resizeDisable,gdpr\" data-postid=\"4547\" data-sby-supports-lightbox=\"1\" \n\t data-videocardlayout=\"vertical\" \n>\n\t        <div class=\"sby_items_wrap\" role=\"list\" style=\"padding: 10px;\">\n\t\t<div class=\"sby_item  sby_new sby_transition\" role=\"listitem\" id=\"sby_VVVmNk5ja3paNHRjck5HWnk5a3A4Ylp3Lkg1RGR6bDNVd0lF\" data-date=\"1772813668\" data-video-id=\"H5Ddzl3UwIE\">\n    <div class=\"sby_inner_item\">\n        <div class=\"sby_video_thumbnail_wrap sby_item_video_thumbnail_wrap\">\n            <a class=\"sby_video_thumbnail sby_item_video_thumbnail\" href=\"https:\/\/www.youtube.com\/watch?v=H5Ddzl3UwIE\" target=\"_blank\" rel=\"noopener\" data-full-res=\"https:\/\/i.ytimg.com\/vi\/H5Ddzl3UwIE\/maxresdefault.jpg\" data-img-src-set=\"{&quot;120&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/H5Ddzl3UwIE\\\/default.jpg&quot;,&quot;320&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/H5Ddzl3UwIE\\\/mqdefault.jpg&quot;,&quot;480&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/H5Ddzl3UwIE\\\/hqdefault.jpg&quot;,&quot;640&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/H5Ddzl3UwIE\\\/sddefault.jpg&quot;}\" data-video-id=\"H5Ddzl3UwIE\" data-video-title=\"Pourquoi la Taxe Ca\u00efman est-elle f\u00e9roce ? Qui est concern\u00e9 ?\">\n                <img decoding=\"async\" src=\"https:\/\/denisemmanuelphilippetax.be\/wp-content\/plugins\/feeds-for-youtube\/img\/placeholder.png\" alt=\"La taxe Ca\u00efman est un dispositif fiscal belge qui taxe par transparence, \u00e0 l\u2019imp\u00f4t des personnes physiques, les revenus recueillis par certaines \u00ab constructions juridiques \u00bb \u00e9trang\u00e8res entre les mains de leurs \u00ab fondateurs \u00bb (personnes physiques belges). Comme Denis-Emmanuel Philippe le montrera, cette taxe est devenue sacr\u00e9ment f\u00e9roce!\">\n\n                <div class=\"sby_thumbnail_hover sby_item_video_thumbnail_hover\">\n                    <div class=\"sby_thumbnail_hover_inner\">\n                                                    <span class=\"sby_video_title\" role=\"heading\" aria-level=\"3\" >Pourquoi la Taxe Ca\u00efman est-elle f\u00e9roce ? Qui est concern\u00e9 ?<\/span>\n                                            <\/div>\n                <\/div>\n\n                                    <div class=\"sby_play_btn\" >\n                        <span class=\"sby_play_btn_bg\"><\/span>\n                        <svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fab\" data-icon=\"youtube\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 576 512\" class=\"svg-inline--fa fa-youtube fa-w-18\"><path fill=\"currentColor\" d=\"M549.655 124.083c-6.281-23.65-24.787-42.276-48.284-48.597C458.781 64 288 64 288 64S117.22 64 74.629 75.486c-23.497 6.322-42.003 24.947-48.284 48.597-11.412 42.867-11.412 132.305-11.412 132.305s0 89.438 11.412 132.305c6.281 23.65 24.787 41.5 48.284 47.821C117.22 448 288 448 288 448s170.78 0 213.371-11.486c23.497-6.321 42.003-24.171 48.284-47.821 11.412-42.867 11.412-132.305 11.412-132.305s0-89.438-11.412-132.305zm-317.51 213.508V175.185l142.739 81.205-142.739 81.201z\" class=\"\"><\/path><\/svg>                    <\/div>\n                                <span class=\"sby_loader sby_hidden\" style=\"background-color: rgb(255, 255, 255);\"><\/span>\n            <\/a>\n\n                    <\/div>\n    <\/div>\n<\/div><div class=\"sby_item  sby_new sby_transition\" role=\"listitem\" id=\"sby_VVVmNk5ja3paNHRjck5HWnk5a3A4Ylp3LjhreGRWaW5heFQ4\" data-date=\"1772813072\" data-video-id=\"8kxdVinaxT8\">\n    <div class=\"sby_inner_item\">\n        <div class=\"sby_video_thumbnail_wrap sby_item_video_thumbnail_wrap\">\n            <a class=\"sby_video_thumbnail sby_item_video_thumbnail\" href=\"https:\/\/www.youtube.com\/watch?v=8kxdVinaxT8\" target=\"_blank\" rel=\"noopener\" data-full-res=\"https:\/\/i.ytimg.com\/vi\/8kxdVinaxT8\/maxresdefault.jpg\" data-img-src-set=\"{&quot;120&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/8kxdVinaxT8\\\/default.jpg&quot;,&quot;320&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/8kxdVinaxT8\\\/mqdefault.jpg&quot;,&quot;480&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/8kxdVinaxT8\\\/hqdefault.jpg&quot;,&quot;640&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/8kxdVinaxT8\\\/sddefault.jpg&quot;}\" data-video-id=\"8kxdVinaxT8\" data-video-title=\"Vers trois nouvelles cat\u00e9gories de plus-values sur actifs financiers imposables\">\n                <img decoding=\"async\" src=\"https:\/\/denisemmanuelphilippetax.be\/wp-content\/plugins\/feeds-for-youtube\/img\/placeholder.png\" alt=\"Les particuliers belges vont d\u00e9sormais devoir tenir compte de trois nouvelles cat\u00e9gories de plus-values imposables (\u00e0 partir du 1er janvier 2026) : les plus-values dites \u00ab internes \u00bb, soumises \u00e0 un taux de 33%; les plus-values sur \u00ab participations substantielles \u00bb soumises \u00e0 un r\u00e9gime de faveur; et la cat\u00e9gorie r\u00e9siduelle, qui inclut les plus-values sur actifs financiers (taux de 10%).\">\n\n                <div class=\"sby_thumbnail_hover sby_item_video_thumbnail_hover\">\n                    <div class=\"sby_thumbnail_hover_inner\">\n                                                    <span class=\"sby_video_title\" role=\"heading\" aria-level=\"3\" >Vers trois nouvelles cat\u00e9gories de plus-values sur actifs financiers imposables<\/span>\n                                            <\/div>\n                <\/div>\n\n                                    <div class=\"sby_play_btn\" >\n                        <span class=\"sby_play_btn_bg\"><\/span>\n                        <svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fab\" data-icon=\"youtube\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 576 512\" class=\"svg-inline--fa fa-youtube fa-w-18\"><path fill=\"currentColor\" d=\"M549.655 124.083c-6.281-23.65-24.787-42.276-48.284-48.597C458.781 64 288 64 288 64S117.22 64 74.629 75.486c-23.497 6.322-42.003 24.947-48.284 48.597-11.412 42.867-11.412 132.305-11.412 132.305s0 89.438 11.412 132.305c6.281 23.65 24.787 41.5 48.284 47.821C117.22 448 288 448 288 448s170.78 0 213.371-11.486c23.497-6.321 42.003-24.171 48.284-47.821 11.412-42.867 11.412-132.305 11.412-132.305s0-89.438-11.412-132.305zm-317.51 213.508V175.185l142.739 81.205-142.739 81.201z\" class=\"\"><\/path><\/svg>                    <\/div>\n                                <span class=\"sby_loader sby_hidden\" style=\"background-color: rgb(255, 255, 255);\"><\/span>\n            <\/a>\n\n                    <\/div>\n    <\/div>\n<\/div><div class=\"sby_item  sby_new sby_transition\" role=\"listitem\" id=\"sby_VVVmNk5ja3paNHRjck5HWnk5a3A4Ylp3LnRNWjlzVktMQTk0\" data-date=\"1772812538\" data-video-id=\"tMZ9sVKLA94\">\n    <div class=\"sby_inner_item\">\n        <div class=\"sby_video_thumbnail_wrap sby_item_video_thumbnail_wrap\">\n            <a class=\"sby_video_thumbnail sby_item_video_thumbnail\" href=\"https:\/\/www.youtube.com\/watch?v=tMZ9sVKLA94\" target=\"_blank\" rel=\"noopener\" data-full-res=\"https:\/\/i.ytimg.com\/vi\/tMZ9sVKLA94\/maxresdefault.jpg\" data-img-src-set=\"{&quot;120&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/tMZ9sVKLA94\\\/default.jpg&quot;,&quot;320&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/tMZ9sVKLA94\\\/mqdefault.jpg&quot;,&quot;480&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/tMZ9sVKLA94\\\/hqdefault.jpg&quot;,&quot;640&quot;:&quot;https:\\\/\\\/i.ytimg.com\\\/vi\\\/tMZ9sVKLA94\\\/sddefault.jpg&quot;}\" data-video-id=\"tMZ9sVKLA94\" data-video-title=\"Candidats \u00e0 l\u2019exil : attention aux trois taxes \u00e0 la sortie (exit tax)\">\n                <img decoding=\"async\" src=\"https:\/\/denisemmanuelphilippetax.be\/wp-content\/plugins\/feeds-for-youtube\/img\/placeholder.png\" alt=\"On a assiste \u00e0 une multiplication de taxes \u00e0 la sortie (exit tax) depuis 2024. Dans cette capsule, Denis-Emmanuel Philippe les passera successivement en revue, en illustrant ses propos par de nombreux cas concrets.\">\n\n                <div class=\"sby_thumbnail_hover sby_item_video_thumbnail_hover\">\n                    <div class=\"sby_thumbnail_hover_inner\">\n                                                    <span class=\"sby_video_title\" role=\"heading\" aria-level=\"3\" >Candidats \u00e0 l\u2019exil : attention aux trois taxes \u00e0 la sortie (exit tax)<\/span>\n                                            <\/div>\n                <\/div>\n\n                                    <div class=\"sby_play_btn\" >\n                        <span class=\"sby_play_btn_bg\"><\/span>\n                        <svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fab\" data-icon=\"youtube\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 576 512\" class=\"svg-inline--fa fa-youtube fa-w-18\"><path fill=\"currentColor\" d=\"M549.655 124.083c-6.281-23.65-24.787-42.276-48.284-48.597C458.781 64 288 64 288 64S117.22 64 74.629 75.486c-23.497 6.322-42.003 24.947-48.284 48.597-11.412 42.867-11.412 132.305-11.412 132.305s0 89.438 11.412 132.305c6.281 23.65 24.787 41.5 48.284 47.821C117.22 448 288 448 288 448s170.78 0 213.371-11.486c23.497-6.321 42.003-24.171 48.284-47.821 11.412-42.867 11.412-132.305 11.412-132.305s0-89.438-11.412-132.305zm-317.51 213.508V175.185l142.739 81.205-142.739 81.201z\" class=\"\"><\/path><\/svg>                    <\/div>\n                                <span class=\"sby_loader sby_hidden\" style=\"background-color: rgb(255, 255, 255);\"><\/span>\n            <\/a>\n\n                    <\/div>\n    <\/div>\n<\/div>    <\/div>\n    \n\t<div class=\"sby_footer\">\n\n<div class=\"sby-screenreader\" role=\"status\" aria-live=\"polite\" aria-atomic=\"true\" data-sby-feed-status><\/div>\n\n\n<\/div>\n    \n\t\n<\/div>\n\n<style type=\"text\/css\">body #sb_youtube_sbyUCf6NckzZ4tcrNGZy9kp8bZw3 .sby_caption_wrap .sby_caption { font-size: 13px !important}body #sb_youtube_sbyUCf6NckzZ4tcrNGZy9kp8bZw3 .sby_follow_btn a:hover { box-shadow:inset 0 0 10px 20px rgb(255, 255, 255, .25) !important}body #sb_youtube_sbyUCf6NckzZ4tcrNGZy9kp8bZw3[data-videostyle=boxed] .sby_items_wrap .sby_item .sby_inner_item { background-color: #ffffff !important}<\/style><div class=\"et_pb_with_border et_pb_module torq_divider torq_divider_1\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<div class=\"et_pb_module_inner\">\n\t\t\t\t\t<div class=\"dtp-module dtp-divider\">\n                <div class=\"dtp-divider__border dtp-divider__border-start\"><\/div>\n                <div class=\"dtp-divider__icon dtp-divider__element\">\n                    <i class=\"dtp-icon dtp-et-icon\">&#xf447;<\/i>\n                <\/div>\n                <div class=\"dtp-divider__border dtp-divider__border-end\"><\/div>\n                \n            <\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>Denis-Emmanuel Philippe is a lawyer [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"iawp_total_views":280,"footnotes":"","_links_to":"","_links_to_target":""},"difl_page_category":[],"class_list":["post-4547","page","type-page","status-publish","hentry"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.5 - 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