{"id":1382,"date":"2015-11-25T14:03:48","date_gmt":"2015-11-25T13:03:48","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=1382"},"modified":"2017-12-01T10:27:11","modified_gmt":"2017-12-01T09:27:11","slug":"lechange-automatique-des-donnees-financieres-est-proche","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/lechange-automatique-des-donnees-financieres-est-proche\/","title":{"rendered":"L\u2019\u00e9change automatique des donn\u00e9es financi\u00e8res est proche !"},"content":{"rendered":"<p>Le gouvernement a adopt\u00e9 le projet de loi r\u00e9glant la communication des renseignements relatifs aux comptes financiers, par les institutions financi\u00e8res belges et le SPF Finance, dans le cadre d\u2019un \u00e9change automatique de renseignements au niveau international et \u00e0 des fins fiscales.<\/p>\n<p>Donnant suite au Foreign Account Tax Compliance Act des \u00c9tats-Unis, \u00a0il existe maintenant\u00a0le Common Reporting Standard au niveau de l&rsquo;OCDE et la directive du Conseil de 9 d\u00e9cembre 2014 au niveau europ\u00e9en. Ces r\u00e8gles internationales ont pour but de cr\u00e9er la transparence quant aux ressources financi\u00e8res des r\u00e9sidents des Etats concern\u00e9s \u00e0 l\u2019\u00e9tranger, et ce par l\u2019\u00e9change automatique de renseignements.<\/p>\n<p>Le cadre r\u00e9glementaire\u00a0introduit une obligation pour les institutions financi\u00e8res belges de transmettre automatiquement des renseignements \u00e0 l\u2019administration fiscale belge qui, \u00e0 son tour, transmettra ces renseignements \u00e0 l\u2019administration fiscale de l\u2019Etat de r\u00e9sidence du titulaire du compte financier concern\u00e9.<\/p>\n<p>Les institutions financi\u00e8res devront: v\u00e9rifier et identifier les comptes et les titulaires des comptes, transmettre les donn\u00e9es relatif aux revenus financiers et aux soldes des comptes et conserver les donn\u00e9es pendant une certaine p\u00e9riode.<\/p>\n<p>La Belgique\u00a0introduira l\u2019\u00e9change automatique \u00e0 partir du premier janvier 2016.<\/p>\n<p>Les avocats en droit fiscal LAUWERS &amp; SEUTIN restent \u00e0 votre \u00e0 votre disposition pour r\u00e9pondre \u00e0 toutes vos questions ou remarques \u00e0 ce sujet.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le gouvernement a adopt\u00e9 le projet de loi r\u00e9glant la communication des renseignements relatifs aux comptes financiers, par les institutions financi\u00e8res belges et le SPF&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"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":[172],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u2019\u00e9change automatique des donn\u00e9es financi\u00e8res est proche ! | 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\/lechange-automatique-des-donnees-financieres-est-proche\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019\u00e9change automatique des donn\u00e9es financi\u00e8res est proche ! | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Le gouvernement a adopt\u00e9 le projet de loi r\u00e9glant la communication des renseignements relatifs aux comptes financiers, par les institutions financi\u00e8res belges et le SPF...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/fr\/lechange-automatique-des-donnees-financieres-est-proche\/\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2015-11-25T13:03:48+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-12-01T09:27:11+00:00\" \/>\n<meta name=\"author\" content=\"Thierry Lauwers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:site\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Thierry Lauwers\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/lechange-automatique-des-donnees-financieres-est-proche\/\",\"url\":\"https:\/\/lauwers-law.be\/fr\/lechange-automatique-des-donnees-financieres-est-proche\/\",\"name\":\"L\u2019\u00e9change automatique des donn\u00e9es financi\u00e8res est proche ! | Lauwers Law\",\"isPartOf\":{\"@id\":\"https:\/\/lauwers-law.be\/#website\"},\"datePublished\":\"2015-11-25T13:03:48+00:00\",\"dateModified\":\"2017-12-01T09:27:11+00:00\",\"author\":{\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/5ccfde4f6cf859f3c73167c31327e5f3\"},\"breadcrumb\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/lechange-automatique-des-donnees-financieres-est-proche\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/lauwers-law.be\/fr\/lechange-automatique-des-donnees-financieres-est-proche\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/lechange-automatique-des-donnees-financieres-est-proche\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/lauwers-law.be\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"L\u2019\u00e9change automatique des donn\u00e9es financi\u00e8res est proche !\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/lauwers-law.be\/#website\",\"url\":\"https:\/\/lauwers-law.be\/\",\"name\":\"Lauwers Law\",\"description\":\"Avocats en Droit Fiscal\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/lauwers-law.be\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/5ccfde4f6cf859f3c73167c31327e5f3\",\"name\":\"Thierry Lauwers\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ad03e3c1a35f686f49036f94c0700e41?s=96&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ad03e3c1a35f686f49036f94c0700e41?s=96&r=g\",\"caption\":\"Thierry Lauwers\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"L\u2019\u00e9change automatique des donn\u00e9es financi\u00e8res est proche ! | Lauwers Law","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/lauwers-law.be\/fr\/lechange-automatique-des-donnees-financieres-est-proche\/","og_locale":"fr_FR","og_type":"article","og_title":"L\u2019\u00e9change automatique des donn\u00e9es financi\u00e8res est proche ! | Lauwers Law","og_description":"Le gouvernement a adopt\u00e9 le projet de loi r\u00e9glant la communication des renseignements relatifs aux comptes financiers, par les institutions financi\u00e8res belges et le SPF...","og_url":"https:\/\/lauwers-law.be\/fr\/lechange-automatique-des-donnees-financieres-est-proche\/","og_site_name":"Lauwers Law","article_published_time":"2015-11-25T13:03:48+00:00","article_modified_time":"2017-12-01T09:27:11+00:00","author":"Thierry Lauwers","twitter_card":"summary_large_image","twitter_creator":"@lauwersthierry","twitter_site":"@lauwersthierry","twitter_misc":{"\u00c9crit par":"Thierry Lauwers","Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/lauwers-law.be\/fr\/lechange-automatique-des-donnees-financieres-est-proche\/","url":"https:\/\/lauwers-law.be\/fr\/lechange-automatique-des-donnees-financieres-est-proche\/","name":"L\u2019\u00e9change automatique des donn\u00e9es financi\u00e8res est proche ! | Lauwers Law","isPartOf":{"@id":"https:\/\/lauwers-law.be\/#website"},"datePublished":"2015-11-25T13:03:48+00:00","dateModified":"2017-12-01T09:27:11+00:00","author":{"@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/5ccfde4f6cf859f3c73167c31327e5f3"},"breadcrumb":{"@id":"https:\/\/lauwers-law.be\/fr\/lechange-automatique-des-donnees-financieres-est-proche\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lauwers-law.be\/fr\/lechange-automatique-des-donnees-financieres-est-proche\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/lauwers-law.be\/fr\/lechange-automatique-des-donnees-financieres-est-proche\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/lauwers-law.be\/fr\/"},{"@type":"ListItem","position":2,"name":"L\u2019\u00e9change automatique des donn\u00e9es financi\u00e8res est proche !"}]},{"@type":"WebSite","@id":"https:\/\/lauwers-law.be\/#website","url":"https:\/\/lauwers-law.be\/","name":"Lauwers Law","description":"Avocats en Droit Fiscal","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lauwers-law.be\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/5ccfde4f6cf859f3c73167c31327e5f3","name":"Thierry Lauwers","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ad03e3c1a35f686f49036f94c0700e41?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ad03e3c1a35f686f49036f94c0700e41?s=96&r=g","caption":"Thierry Lauwers"}}]}},"_links":{"self":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/1382\/"}],"collection":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/comments\/?post=1382"}],"version-history":[{"count":0,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/1382\/revisions\/"}],"wp:attachment":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/?parent=1382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/categories\/?post=1382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/tags\/?post=1382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}