{"id":14608,"date":"2022-11-15T13:13:58","date_gmt":"2022-11-15T12:13:58","guid":{"rendered":"https:\/\/lauwers-law.be\/?p=14608"},"modified":"2022-12-10T00:10:31","modified_gmt":"2022-12-09T23:10:31","slug":"un-nouveaux-succes-en-jurisprudence-concernant-les-option-sur-actions","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/un-nouveaux-succes-en-jurisprudence-concernant-les-option-sur-actions\/","title":{"rendered":"Un nouveau succ\u00e8s en jurisprudence concernant les options sur actions"},"content":{"rendered":"<p><strong>Lauwers Avocats en droit fiscal a obtenu un nouveau succ\u00e8s en jurisprudence en mati\u00e8re d\u2019options sur actions. Cette jurisprudence concerne la d\u00e9duction des frais professionnels li\u00e9s \u00e0 l\u2019octroi d\u2019options sur actions aux dirigeants d\u2019entreprises.<\/strong><\/p>\n<p><strong>De quoi s\u2019agit-il?<\/strong><\/p>\n<p>Une soci\u00e9t\u00e9 octroie des options sur actions \u00e0 son dirigeant d\u2019entreprise en contrepartie des prestations qu\u2019il a effectu\u00e9es. La soci\u00e9t\u00e9 se fonde sur la th\u00e9orie de la r\u00e9mun\u00e9ration. La r\u00e9mun\u00e9ration attribu\u00e9e est \u00e9valu\u00e9e sur une base forfaitaire comme avantage de toute nature.<\/p>\n<p><strong>Quelle est la position de l\u2019administration fiscale ?<\/strong><\/p>\n<p>L\u2019administration fiscale rejette la d\u00e9duction fiscale des frais li\u00e9s aux options sur actions et applique un accroissement d\u2019imp\u00f4t de 10%. Elle oppose que les frais ne r\u00e9pondent pas aux conditions pr\u00e9vues par l\u2019article 49 du CIR 92 (les frais ne sont d\u00e9ductibles que dans le cas o\u00f9 ils servent \u00e0 acqu\u00e9rir et\/ou \u00e0 conserver des revenus professionnels).<\/p>\n<p>L\u2019affaire est port\u00e9e en justice.<\/p>\n<p><strong>Qu\u2019a d\u00e9cid\u00e9 le juge\u00a0?<\/strong><\/p>\n<ul>\n<li>Il existe des preuves suffisantes que les d\u00e9penses vis\u00e9es ont \u00e9t\u00e9 effectu\u00e9es \u00e0 titre de r\u00e9mun\u00e9ration de de prestations r\u00e9ellement accomplies pour la soci\u00e9t\u00e9. Ceci ressort tr\u00e8s clairement des proc\u00e8s-verbaux de l\u2019assembl\u00e9e g\u00e9n\u00e9rale de la soci\u00e9t\u00e9.<\/li>\n<li>Les conditions requises par la loi du 26 mars 1999 ont \u00e9t\u00e9 remplies et l\u2019avantage a \u00e9t\u00e9 repris dans les fiches individuelles 281.20.<\/li>\n<li>L\u2019octroi des options sur actions entre bien dans la politique de r\u00e9mun\u00e9ration de la soci\u00e9t\u00e9.<\/li>\n<li>La m\u00e9thode et le montant de la r\u00e9mun\u00e9ration des prestations r\u00e9ellement accomplies constituent une des d\u00e9cisions souveraines et autonomes de la soci\u00e9t\u00e9. Aussi longtemps que ces r\u00e9mun\u00e9rations ne sont pas exag\u00e9r\u00e9es, l\u2019administration fiscale ne peut pas proc\u00e9der \u00e0 une appr\u00e9ciation en opportunit\u00e9.<\/li>\n<\/ul>\n<p>Vous souhaitez obtenir de plus amples renseignements quant \u00e0 l\u2019attribution d\u2019options sur actions dans le cadre de votre soci\u00e9t\u00e9 ? N\u2019h\u00e9sitez pas \u00e0 <a href=\"https:\/\/lauwers-law.be\/fr\/contact\/\">prendre contact avec Lauwers Avocats<\/a> en droit fiscal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lauwers Avocats en droit fiscal a obtenu un nouveau succ\u00e8s en jurisprudence en mati\u00e8re d\u2019options sur actions. Cette jurisprudence concerne la d\u00e9duction des frais professionnels&#8230;<\/p>\n","protected":false},"author":7,"featured_media":14607,"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":[142],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Un nouveau succ\u00e8s en jurisprudence concernant les options sur actions | Lauwers Law<\/title>\n<meta name=\"description\" content=\"Lauwers Avocats en droit fiscal a obtenu un nouveaux succ\u00e8s en jurisprudence concernant les option sur actions. Cette jurisprudence concerne la d\u00e9duction des frais professionnels li\u00e9es \u00e0 l\u2019octroi des options sur actions aux dirigeants d\u2019entreprises.\" \/>\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\/un-nouveaux-succes-en-jurisprudence-concernant-les-option-sur-actions\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Un nouveau succ\u00e8s en jurisprudence concernant les options sur actions | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Lauwers Avocats en droit fiscal a obtenu un nouveaux succ\u00e8s en jurisprudence concernant les option sur actions. 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