{"id":1150,"date":"2015-03-05T16:59:58","date_gmt":"2015-03-05T15:59:58","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=1150"},"modified":"2017-11-22T21:13:33","modified_gmt":"2017-11-22T20:13:33","slug":"les-revenus-dune-sci-francaise-sont-exoneres-en-belgique","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/les-revenus-dune-sci-francaise-sont-exoneres-en-belgique\/","title":{"rendered":"Les revenus d\u2019une SCI fran\u00e7aise sont exon\u00e9r\u00e9s en Belgique"},"content":{"rendered":"

Les Cours d\u2019appel de Gand et Mons ont d\u00e9cid\u00e9 que les distributions par une SCI fran\u00e7aise soumise au r\u00e9gime de \u2018translucidit\u00e9\u2019, doivent \u00eatre consid\u00e9r\u00e9es, pour l\u2019application de la Convention pr\u00e9ventive de double imposition Belgique-France, comme des revenus immobiliers, qui doivent \u00eatre exon\u00e9r\u00e9s en Belgique.<\/p>\n

Une SCI fran\u00e7aise a la personnalit\u00e9 juridique mais est soumise au r\u00e9gime dit de \u2018translucidit\u00e9\u2019, except\u00e9 si elle a opt\u00e9 pour l\u2019assujettissement \u00e0 l\u2019imp\u00f4t des soci\u00e9t\u00e9s. Le r\u00e9sultat annuel de la SCI est consid\u00e9r\u00e9 \u00eatre attribu\u00e9 \u00e0 ses associ\u00e9s \u00e0 la date de la cl\u00f4ture des comptes annuels.<\/p>\n

L\u2019Administration fiscale est d\u2019avis que les distributions ne doivent pas \u00eatre qualifi\u00e9es, au sens de la Convention pr\u00e9ventive de la double imposition entre la Belgique et la France, comme revenus immobiliers mais comme dividendes ou comme revenus r\u00e9siduaires.<\/p>\n

Les Cours d\u2019appel de Gand et Mons ont dit pour droit que les distributions \u00e9manant d\u2019une SCI translucide conservent leur nature immobili\u00e8re. Par cons\u00e9quent, l\u2019Administration fiscale belge ne dispose pas du pouvoir de les imposer. Ces revenus \u00e9tant exclusivement imposables en France.<\/p>\n

Le cabinet d\u2019 avocats Thierry Lauwers reste \u00e0 votre disposition pour r\u00e9pondre \u00e0 toutes vos questions ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"

Les Cours d\u2019appel de Gand et Mons ont d\u00e9cid\u00e9 que les distributions par une SCI fran\u00e7aise soumise au r\u00e9gime de \u2018translucidit\u00e9\u2019, doivent \u00eatre consid\u00e9r\u00e9es, pour…<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[],"tags":[],"yoast_head":"\nLes revenus d\u2019une SCI fran\u00e7aise sont exon\u00e9r\u00e9s en Belgique | Lauwers Law<\/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:\/\/lauwers-law.be\/fr\/les-revenus-dune-sci-francaise-sont-exoneres-en-belgique\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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