{"id":11379,"date":"2020-02-10T18:53:03","date_gmt":"2020-02-10T17:53:03","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=11379"},"modified":"2020-02-10T19:03:37","modified_gmt":"2020-02-10T18:03:37","slug":"une-nouvelle-base-de-calcul-pour-les-interets-notionnels","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/une-nouvelle-base-de-calcul-pour-les-interets-notionnels\/","title":{"rendered":"Une nouvelle base de calcul pour les int\u00e9r\u00eats notionnels"},"content":{"rendered":"<p><strong>Les int\u00e9r\u00eats notionnels sont une sorte d\u2019int\u00e9r\u00eat fictif calcul\u00e9 sur les fonds propres de la soci\u00e9t\u00e9 et dont la d\u00e9duction n\u2019est soumise \u00e0 aucune condition, de distribution, de r\u00e9serve ou d\u2019investissement. Il \u00e9tait l\u2019ann\u00e9e pass\u00e9e de 0,746% pour les soci\u00e9t\u00e9s autres que PMS et est majorit\u00e9 de 0,5% pour celles-ci.\u00a0<\/strong><\/p>\n<p>La r\u00e9forme de l\u2019Etat a enterr\u00e9 les int\u00e9r\u00eats notionnels avec une modification de la base de calcul de ceux-ci. Le capital \u00e0 risque pris en compte est d\u00e9sormais limit\u00e9 \u00e0 l\u2019augmentation moyenne des capitaux propres sur une p\u00e9riode de 5 ans. Le capital \u00e0 risque est dor\u00e9navant \u00e9quivalent \u00e0 1\/5<sup>\u00e8me<\/sup> de la diff\u00e9rence positive entre les capitaux propres corrig\u00e9s \u00e0 la fin de l\u2019exercice actuel et ceux du 5<sup>\u00e8me<\/sup> exercice pr\u00e9c\u00e9dent. Quid si une soci\u00e9t\u00e9 a \u00e9t\u00e9 cr\u00e9\u00e9 il y a moins de 5 ans\u00a0? La valeur \u00e0 prendre en consid\u00e9ration pour n-5 est de 0. Une fois la base calcul\u00e9e on y applique le taux, ce qui r\u00e9duit encore la somme \u00e0 d\u00e9duire.<\/p>\n<p>La mesure est d\u00e9sormais peu attractive et vid\u00e9e de sa substance alors qu\u2019elle connaissait un vif succ\u00e8s jusqu\u2019en 2017.<\/p>\n<p>Nous attirons l\u2019attention du lecteur qu\u2019un r\u00e9cent arr\u00eat de la CJUE, <em>Brussels Securities<\/em>, la Cour a condamn\u00e9 l\u2019ordre de d\u00e9duction prioritaire des revenus d\u00e9finitivement tax\u00e9s par rapport aux d\u00e9ductions pour capital \u00e0 risque qui ne sont pas reportables ad vitam eternam.<\/p>\n<p>Si avant les PMS pouvaient choisir entre la r\u00e9serve d\u2019investissement ou la d\u00e9duction pour capital \u00e0 risque la suppression de la r\u00e9serve d\u2019investissement r\u00e8gle la question.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les int\u00e9r\u00eats notionnels sont une sorte d\u2019int\u00e9r\u00eat fictif calcul\u00e9 sur les fonds propres de la soci\u00e9t\u00e9 et dont la d\u00e9duction n\u2019est soumise \u00e0 aucune condition,&#8230;<\/p>\n","protected":false},"author":7,"featured_media":11380,"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":[198],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Une nouvelle base de calcul pour les int\u00e9r\u00eats notionnels | Lauwers Law<\/title>\n<meta name=\"description\" content=\"Une nouvelle base de calcul pour les int\u00e9r\u00eats notionnels.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lauwers-law.be\/fr\/une-nouvelle-base-de-calcul-pour-les-interets-notionnels\/?lang=fr\" \/>\n<meta property=\"og:locale\" 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