{"id":10054,"date":"2019-10-07T04:50:16","date_gmt":"2019-10-07T03:50:16","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=10054"},"modified":"2019-10-07T04:59:40","modified_gmt":"2019-10-07T03:59:40","slug":"reduction-de-la-double-imposition-des-dividendes-dorigine-francaise","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/reduction-de-la-double-imposition-des-dividendes-dorigine-francaise\/","title":{"rendered":"R\u00e9duction de la double imposition des dividendes d\u2019origine fran\u00e7aise"},"content":{"rendered":"<p><strong>Les dividendes attribu\u00e9s \u00e0 un r\u00e9sidant belge, m\u00eame si elles sont d\u2019origine fran\u00e7aise, sont taxables au titre de pr\u00e9compte mobilier en Belgique mais \u00e9galement\u2026 en France. Chaque Etat d\u00e9tient un pouvoir de taxation ind\u00e9pendant sur ces revenus mais qui s\u2019articule de sorte que la double imposition soit la plus faible possible et ce, via une Convention Pr\u00e9ventive de Double Imposition (CPDI). <\/strong><\/p>\n<p>L\u2019article 15 de la CPDI belgo-fran\u00e7aise envisage express\u00e9ment ce cas de figure et limite le pouvoir d\u2019imposition de la France \u00e0 concurrence de maximum 15%. Sur un dividende de 100 EUR, le revenu-fronti\u00e8re est donc au minimum de 85 EUR.<\/p>\n<p><strong>Qu\u2019en est-il une fois de l\u2019autre c\u00f4t\u00e9 de la fronti\u00e8re\u00a0?<\/strong><\/p>\n<p>Notre dividende de 85 EUR peut subir un nouvel imp\u00f4t allant jusqu\u2019\u00e0 30%. Soit 25,50 EUR et il ne resterait donc que 59,50 EUR. Pour rem\u00e9dier \u00e0 cette situation, l\u2019article 19 de la CPDI impose pourtant \u00e0 l\u2019Etat belge le cheminement suivant :<\/p>\n<ul>\n<li>Premi\u00e8rement, de laisser une quotit\u00e9 forfaitaire exempt\u00e9e d\u2019imp\u00f4t (QFIE) de 15% sur le revenu-fronti\u00e8re de 85 EUR, soit 12,75 EUR intouchables mais \u00ab\u00a0d\u00e9ductibles\u00a0\u00bb selon le m\u00eame article.<\/li>\n<li>Cette quotit\u00e9 est ensuite directement soustraite de l\u2019imp\u00f4t pr\u00e9lev\u00e9, (30% de 85 EUR) \u2013 12,75 = 12,75.<\/li>\n<li>Et finalement on soustrait des 85 EUR le total ainsi obtenu, soit 85 \u2013 12,75 = 72,25 EUR.<\/li>\n<\/ul>\n<p>Or la QFIE a \u00e9t\u00e9 supprim\u00e9e en Belgique en 1988 et en pratique on rencontrait des difficult\u00e9s pour savoir quel disposition, nationale ou supranationale il convenait d\u2019appliquer. En effet en raison de la possibilit\u00e9 de \u00ab\u00a0d\u00e9duction\u00a0\u00bb offerte par cet article l\u2019administration fiscale a consid\u00e9r\u00e9 &#8211; pendant 30 ans &#8211; que cette QFIE \u00e9tait soumise \u00e0 la l\u00e9gislation nationale.<\/p>\n<p><strong>La solution de l\u2019arr\u00eat de la Cour Cassation du 16 juin 2017<\/strong><\/p>\n<p>La Cour de Cassation a mis un terme \u00e0 ces d\u00e9bats avec son arr\u00eat du 16 juin 2017. En vertu du principe g\u00e9n\u00e9ral de droit de la primaut\u00e9 du droit international sur le droit national il \u00e9chet d\u2019appliquer la solution de l\u2019article 19 de la CDPI. Cette solution a vocation \u00e0 s\u2019appliquer \u00e9galement aux int\u00e9r\u00eats per\u00e7us de France qui souffraient de la m\u00eame controverse.<\/p>\n<p>Malgr\u00e9 le fait que l\u2019administration n\u2019admette pas encore cette \u00e9volution, des solutions sont ouvertes au contribuable qui entend r\u00e9cup\u00e9rer l\u2019imp\u00f4t injustement pr\u00e9lev\u00e9. Celui-ci peut introduire une r\u00e9clamation contre la cotisation per\u00e7ue.<\/p>\n<p><strong>Quid pour les futurs revenus\u00a0?<\/strong><\/p>\n<p>En attendant que l\u2019administration se conforme \u00e0 la Cour de Cassation il est recommand\u00e9 au contribuable qui veut voir ses droits pr\u00e9serv\u00e9s, d\u2019introduire syst\u00e9matiquement une r\u00e9clamation lorsque les dividendes ou les int\u00e9r\u00eats que les dividendes fassent l\u2019objet ou non d\u2019un pr\u00e9compte mobilier syst\u00e9matique.<\/p>\n<p class=\"cs95e872d0\"><span class=\"cs5e9c898a1\">C<\/span><span class=\"cs5e9c898a1\">ontactez <a href=\"info@lauwers-law.be\">Lauwers Avocats<\/a> en droit fiscal pour toutes vos questions et\/ou observations \u00e0 ce sujet.<\/span><\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/company\/lauwers-seutin\">Suivez Lauwers Avocats en droit fiscal sur LinkedIn<\/a> et restez au courant de l&rsquo;actualit\u00e9 fiscale et des nouvelles r\u00e9glementations en la mati\u00e8re.<span class=\"cs5e9c898a1\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les dividendes attribu\u00e9s \u00e0 un r\u00e9sidant belge, m\u00eame si elles sont d\u2019origine fran\u00e7aise, sont taxables au titre de pr\u00e9compte mobilier en Belgique mais \u00e9galement\u2026 en&#8230;<\/p>\n","protected":false},"author":7,"featured_media":10051,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[143],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - 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