{"id":6397,"date":"2018-01-18T09:57:24","date_gmt":"2018-01-18T08:57:24","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?page_id=6397"},"modified":"2018-02-16T11:10:37","modified_gmt":"2018-02-16T10:10:37","slug":"impots-sur-ethereum-autres-cryptomonnaies","status":"publish","type":"page","link":"https:\/\/lauwers-law.be\/fr\/impots-sur-ethereum-autres-cryptomonnaies\/","title":{"rendered":"Quels imp\u00f4ts sur l\u2019Ethereum et les autres cryptomonnaies ?"},"content":{"rendered":"[vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb width=\u00a0\u00bb2\/3&Prime; tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_custom_heading text=\u00a0\u00bbQuels imp\u00f4ts sur l\u2019Ethereum et les autres cryptomonnaies ?\u00a0\u00bb font_container=\u00a0\u00bbtag:h2|text_align:left|color:%230b3279&Prime; use_theme_fonts=\u00a0\u00bbyes\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1518693292882{margin-bottom: 20px !important;}\u00a0\u00bb][vc_column_text]<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-3155 alignright\" src=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/\/bitcoin-2007769_640-300x210.jpg\" alt=\"\" width=\"167\" height=\"117\" srcset=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/bitcoin-2007769_640-300x210.jpg 300w, https:\/\/lauwers-law.be\/wp-content\/uploads\/bitcoin-2007769_640.jpg 640w\" sizes=\"auto, (max-width: 167px) 100vw, 167px\" \/>Les cryptomonnaies, comme le c\u00e9l\u00e8bre Bitcoin, sont r\u00e9guli\u00e8rement \u00e0 la une de\u00a0l\u2019actualit\u00e9 en raison de\u00a0spectaculairesaugmentations et diminutions de leurs cours. Devez-vous payer des imp\u00f4ts lorsque vous <strong>r\u00e9alisez des b\u00e9n\u00e9fices<\/strong> sur ces cryptomonnaies\u00a0?<\/p>\n<p>En droit fiscal belge, il existe trois r\u00e9gimes diff\u00e9rents. Les plus-values r\u00e9alis\u00e9es peuvent \u00eatre, \u00e0 l\u2019imp\u00f4t des personnes physiques, tax\u00e9es de ces mani\u00e8res\u00a0:<\/p>\n<ul>\n<li><strong>Exon\u00e9r\u00e9es\u00a0<\/strong>: si l\u2019op\u00e9ration rentre dans le cadre de la gestion normale d\u2019un patrimoine priv\u00e9.<\/li>\n<li><strong>Taxables en tant que revenus divers (33%)<\/strong>\u00a0: \u00a0si, selon le fisc, l\u2019op\u00e9ration ne rentre pas dans le cadre de la gestion normale d\u2019un patrimoine priv\u00e9. Il en va notamment des transactions sp\u00e9culatives effectu\u00e9es \u00e0 haute fr\u00e9quence.<\/li>\n<li><strong>Taxables en tant que revenus professionnels<\/strong>\u00a0: pour les traders professionnels.<\/li>\n<\/ul>\n<p>En pratique, il existe <strong>des zones grises<\/strong> entres ces trois tarifs. A partir de quand \u00eates-vous consid\u00e9r\u00e9 par le fisc comme \u00ab\u00a0un bon p\u00e8re de famille\u00a0\u00bb\u00a0? Qu\u2019est-ce que la sp\u00e9culation\u00a0? Comment les acquisitions ont elles \u00e9t\u00e9 financ\u00e9es\u00a0? Etc.[\/vc_column_text][divider line_type=\u00a0\u00bbNo Line\u00a0\u00bb][vc_row_inner column_margin=\u00a0\u00bbdefault\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb][vc_column_inner column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb width=\u00a0\u00bb1\/4&Prime; column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][image_with_animation image_url=\u00a0\u00bb5222&Prime; alignment=\u00a0\u00bb\u00a0\u00bb animation=\u00a0\u00bbFade In\u00a0\u00bb border_radius=\u00a0\u00bbnone\u00a0\u00bb box_shadow=\u00a0\u00bbnone\u00a0\u00bb max_width=\u00a0\u00bb100%\u00a0\u00bb][\/vc_column_inner][vc_column_inner column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb width=\u00a0\u00bb3\/4&Prime; column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text]Il s\u2019agit de questions devant faire l\u2019objet d\u2019<strong>une analyse au cas par cas<\/strong>. Contactez Lauwers Avocats en droit fiscal pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/p>\n<p><strong>Thierry Lauwers \u2013 Avocat-Associ\u00e9 <\/strong><\/p>\n<p>Fondateur et professeur charg\u00e9 de diverses formations, Avocat aux Barreaux de Gand et de Bruxelles[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column column_padding=\u00a0\u00bbpadding-3-percent\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb background_color=\u00a0\u00bb#14387f\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; font_color=\u00a0\u00bb#ffffff\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb width=\u00a0\u00bb1\/3&Prime; tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_custom_heading text=\u00a0\u00bbDEMANDEZ VOTRE QUESTION\u00a0\u00bb font_container=\u00a0\u00bbtag:h5|text_align:right|color:%23ffffff\u00a0\u00bb use_theme_fonts=\u00a0\u00bbyes\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1518775835254{margin-bottom: 20px !important;}\u00a0\u00bb][vc_raw_js]JTNDc2NyaXB0JTIwdHlwZSUzRCUyMnRleHQlMkZqYXZhc2NyaXB0JTIyJTIwc3JjJTNEJTIyJTJGJTJGbWF1dGljLmxhdXdlcnMtbGF3LmJlJTJGZm9ybSUyRmdlbmVyYXRlLmpzJTNGaWQlM0QxNyUyMiUzRSUzQyUyRnNjcmlwdCUzRQ==[\/vc_raw_js][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb width=\u00a0\u00bb1\/1&Prime; tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb width=\u00a0\u00bb2\/3&Prime; tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_custom_heading text=\u00a0\u00bbQuels imp\u00f4ts sur l\u2019Ethereum et les&#8230;<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","footnotes":""},"class_list":["post-6397","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/pages\/6397\/"}],"collection":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/pages\/"}],"about":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/types\/page\/"}],"author":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/users\/5\/"}],"replies":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/comments\/?post=6397"}],"version-history":[{"count":0,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/pages\/6397\/revisions\/"}],"wp:attachment":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/?parent=6397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}