{"id":14921,"date":"2023-10-31T09:38:40","date_gmt":"2023-10-31T08:38:40","guid":{"rendered":"https:\/\/lauwers-law.be\/?p=14921"},"modified":"2023-10-31T09:38:40","modified_gmt":"2023-10-31T08:38:40","slug":"dac-8-lue-oblige-le-partage-des-donnees-fiscales-crypto-a-partir-de-2026","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/dac-8-lue-oblige-le-partage-des-donnees-fiscales-crypto-a-partir-de-2026\/","title":{"rendered":"DAC 8 : L’UE oblige le partage des donn\u00e9es fiscales crypto \u00e0 partir de 2026"},"content":{"rendered":"

L’Union europ\u00e9enne prend des mesures fermes pour obtenir plus de transparence dans les transactions tax\u00e9es avec des crypto-actifs. Malgr\u00e9 la popularit\u00e9 et la croissance du march\u00e9 de la crypto-monnaie, il demeure un certain degr\u00e9 d’opacit\u00e9. Ceci, combin\u00e9 avec la nature rapide et volatile des transactions crypto, a mis au d\u00e9fi les services fiscaux de suivre pr\u00e9cis\u00e9ment les revenus imposables des utilisateurs de crypto-monnaie.<\/p>\n

DAC 8<\/strong><\/h4>\n

Pour relever ces d\u00e9fis, le Conseil de l’Union europ\u00e9enne a introduit la \u00ab\u00a0directive DAC8\u00a0\u00bb (Directive 2023\/2226). Cette directive, qui compl\u00e8te la s\u00e9rie d’accords de l’UE connus sous le nom de DAC, impose de nouvelles obligations de d\u00e9claration aux fournisseurs de services crypto (tels que les crypto-exchanges.<\/p>\n

\u00c0 partir du 1er janvier 2026, ces fournisseurs seront tenus de partager des informations d\u00e9taill\u00e9es sur les transactions de leurs utilisateurs avec les autorit\u00e9s fiscales des \u00c9tats membres de l’UE. Les donn\u00e9es seront ensuite \u00e9chang\u00e9es automatiquement entre les services fiscaux des diff\u00e9rents \u00c9tats membres de l’UE.<\/p>\n

Port\u00e9e et impact<\/strong><\/h4>\n

La directive DAC8 va au-del\u00e0 du seul march\u00e9 de la crypto-monnaie. Elle \u00e9tend \u00e9galement la port\u00e9e de l’\u00e9change automatique d’informations concernant les d\u00e9cisions fiscales transfrontali\u00e8res pour les particuliers fortun\u00e9s. De plus, elle \u00e9tablit une norme minimale pour les sanctions dans les cas graves de non-conformit\u00e9.<\/p>\n

Un aspect int\u00e9ressant de DAC8 est qu’il s’applique non seulement aux fournisseurs de services crypto \u00e0 l’int\u00e9rieur de l’UE, mais aussi \u00e0 ceux hors de l’UE, qu’ils offrent ou non leurs services \u00e0 l’int\u00e9rieur de l’UE.<\/p>\n

En ce qui concerne la d\u00e9finition des \u00ab\u00a0crypto-actifs\u00a0\u00bb, DAC8 englobe une vaste gamme d’actifs num\u00e9riques, y compris les crypto-actifs d\u00e9centralis\u00e9s, les stablecoins et les tokens non \u00e9changeables (NFT).<\/p>\n

La d\u00e9cision de l’UE d’introduire cette nouvelle directive souligne l’importance qu’elle accorde \u00e0 assurer la transparence fiscale et \u00e0 lutter contre la possible \u00e9vasion fiscale dans le domaine croissant de la crypto-\u00e9conomie.<\/p>\n

La mise en \u0153uvre de DAC8 devrait susciter des r\u00e9actions aussi bien positives que challengeantes au sein de l’industrie crypto. Il appartient maintenant \u00e0 la Commission europ\u00e9enne de d\u00e9finir davantage de d\u00e9tails et de sp\u00e9cifications concernant la directive.<\/p>\n

Les \u00c9tats membres de l’UE ont jusqu’au 31 d\u00e9cembre 2025 pour harmoniser leur l\u00e9gislation nationale avec ces nouvelles r\u00e8gles, apr\u00e8s quoi la directive DAC8 sera appliqu\u00e9e obligatoirement \u00e0 partir du 1er janvier 2026.<\/p>\n

Nous suivons de pr\u00e8s l’\u00e9volution de la situation et vous tiendrons inform\u00e9s ! Avez-vous des questions sur la mani\u00e8re dont cela pourrait affecter votre situation fiscale ? N’h\u00e9sitez pas \u00e0 nous contacter.<\/p>\n","protected":false},"excerpt":{"rendered":"

L’Union europ\u00e9enne prend des mesures fermes pour obtenir plus de transparence dans les transactions tax\u00e9es avec des crypto-actifs. Malgr\u00e9 la popularit\u00e9 et la croissance du…<\/p>\n","protected":false},"author":7,"featured_media":14919,"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":[210],"tags":[],"yoast_head":"\nDAC 8 : L'UE oblige le partage des donn\u00e9es fiscales crypto \u00e0 partir de 2026 | Lauwers Law<\/title>\n<meta name=\"description\" content=\"L'Union europ\u00e9enne prend des mesures fermes pour obtenir plus de transparence dans les transactions tax\u00e9es avec des crypto-actifs.\" \/>\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\/dac-8-lue-oblige-le-partage-des-donnees-fiscales-crypto-a-partir-de-2026\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" 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