{"id":14622,"date":"2022-12-18T15:24:25","date_gmt":"2022-12-18T14:24:25","guid":{"rendered":"https:\/\/lauwers-law.be\/?p=14622"},"modified":"2022-12-18T15:24:25","modified_gmt":"2022-12-18T14:24:25","slug":"la-fin-des-interets-notionnels","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/la-fin-des-interets-notionnels\/","title":{"rendered":"La fin des int\u00e9r\u00eats notionnels ?"},"content":{"rendered":"<p>Nous nous souvenons certainement du <strong>r\u00e9gime des int\u00e9r\u00eats notionnels<\/strong> (la d\u00e9duction pour capital \u00e0 risque) mis en place \u00e0 partir du 1er janvier de l\u2019exercice d\u2019imposition 2007 et dont l\u2019objectif \u00e9tait d\u2019encourager l\u2019autofinancement des entreprises. Bien que la dette et le capital sont deux moyens distincts mis \u00e0 disposition des soci\u00e9t\u00e9s pour r\u00e9aliser leurs activit\u00e9s, il existait une discrimination dans l\u2019\u00e9conomie entre un financement par dette et un financement par capital.<\/p>\n<p><strong>Augmenter le capital d\u2019une soci\u00e9t\u00e9 ne g\u00e9n\u00e8re aucun co\u00fbt fiscal d\u00e9ductible pour la soci\u00e9t\u00e9 alors qu\u2019endetter la soci\u00e9t\u00e9 g\u00e9n\u00e8re dans son chef un co\u00fbt fiscal.<\/strong> C\u2019est pourquoi, le l\u00e9gislateur a instaur\u00e9 le r\u00e9gime de la d\u00e9duction pour capital \u00e0 risque par une loi du 22 juin 2005 afin d\u2019aligner les avantages fiscaux obtenus en cas de financement par capital \u00e0 risque sur ceux existant en cas de financement par fonds emprunt\u00e9s.<\/p>\n<p><strong>Pour rappel, la d\u00e9duction des int\u00e9r\u00eats notionnels permet \u00e0 toutes les soci\u00e9t\u00e9s soumises \u00e0 l\u2019imp\u00f4t des soci\u00e9t\u00e9s et \u00e0 l\u2019imp\u00f4t des non-r\u00e9sidents en Belgique de d\u00e9duire de leur base d\u2019imposition un int\u00e9r\u00eat fictif calcul\u00e9 sur la base de fonds propres<\/strong>. L\u00e0 ou le financement par capital \u00e0 risque diff\u00e8re du financement par fonds emprunt\u00e9s, c\u2019est que les int\u00e9r\u00eats notionnels ne sont pas dus, ce sont des int\u00e9r\u00eats fictifs d\u00e9ductibles de la base imposable. Les dividendes, eux r\u00e9ellement vers\u00e9s, ne sont pas d\u00e9ductibles. En ce qui concerne les int\u00e9r\u00eats d\u2019emprunts, ils r\u00e9duisent directement le b\u00e9n\u00e9fice comptable.<\/p>\n<p><strong>Apr\u00e8s la r\u00e9forme du 25 d\u00e9cembre 2017, le recours \u00e0 la d\u00e9duction des int\u00e9r\u00eats notionnels est devenu presque inexistant.<\/strong> En effet, depuis la r\u00e9forme, la d\u00e9duction n\u2019est plus calcul\u00e9e sur le montant du capital \u00e0 risque au d\u00e9but de l\u2019exercice comptable pr\u00e9c\u00e9dant mais seulement sur l\u2019augmentation de celui-ci par rapport au montant du capital \u00e0 risque \u00e0 la fin de la 5\u00e8me p\u00e9riode imposable pr\u00e9c\u00e9dente.<\/p>\n<p><strong>Aujourd\u2019hui le l\u00e9gislateur semble vouloir mettre un terme \u00e0 ce r\u00e9gime.<\/strong> En effet, lors de l\u2019\u00e9laboration du budget en octobre 2022, le gouvernement belge a sugg\u00e9r\u00e9 la suppression compl\u00e8te du syst\u00e8me des int\u00e9r\u00eats notionnels.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nous nous souvenons certainement du r\u00e9gime des int\u00e9r\u00eats notionnels (la d\u00e9duction pour capital \u00e0 risque) mis en place \u00e0 partir du 1er janvier de l\u2019exercice&#8230;<\/p>\n","protected":false},"author":7,"featured_media":14620,"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>La fin des int\u00e9r\u00eats notionnels ? 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