{"id":14970,"date":"2024-01-04T10:06:55","date_gmt":"2024-01-04T09:06:55","guid":{"rendered":"https:\/\/lauwers-law.be\/?p=14970"},"modified":"2024-01-04T10:06:55","modified_gmt":"2024-01-04T09:06:55","slug":"changements-fiscaux-importants-a-partir-de-2024","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/changements-fiscaux-importants-a-partir-de-2024\/","title":{"rendered":"Changements fiscaux importants \u00e0 partir de 2024"},"content":{"rendered":"<p>La nouvelle ann\u00e9e apporte plusieurs changements importants. Voici un aper\u00e7u des changements les plus remarquables.<\/p>\n<h4><strong>Augmentation des droits d&rsquo;enregistrement pour les baux emphyt\u00e9otiques et les droits de superficie<\/strong><\/h4>\n<p>\u00c0 partir du 1er janvier 2024, les droits d&rsquo;enregistrement relatifs aux actes \u00e9tablissant un bail emphyt\u00e9otique ou un droit de superficie passeront de 2% \u00e0 5%.<\/p>\n<h4><strong>Taux de TVA pour la d\u00e9molition et la reconstruction<\/strong><\/h4>\n<p>Un taux r\u00e9duit de TVA de 6% a \u00e9t\u00e9 introduit pour la d\u00e9molition et la reconstruction de logements destin\u00e9s \u00e0 \u00eatre habit\u00e9s par le constructeur ou pour une location de longue dur\u00e9e dans le cadre de la politique sociale. Cependant, ce taux ne s&rsquo;applique pas aux promoteurs immobiliers qui ne destinent pas les logements \u00e0 une location sociale de longue dur\u00e9e. Ce taux est soumis \u00e0 des conditions sp\u00e9cifiques, y compris des restrictions sur la surface habitable et la n\u00e9cessit\u00e9 d&rsquo;une d\u00e9claration au ministre des Finances.<\/p>\n<h4><strong>Modifications de la r\u00e9glementation CFC : passage du mod\u00e8le B au mod\u00e8le A<\/strong><\/h4>\n<p>La r\u00e9glementation des Controlled Foreign Companies (CFC) subit une transformation vers une &lsquo;approche par entit\u00e9&rsquo;. Cela signifie que les revenus passifs des filiales \u00e9trang\u00e8res sont imposables sous certaines conditions chez la soci\u00e9t\u00e9 m\u00e8re belge contr\u00f4lante.<\/p>\n<h4><strong>R\u00e8gles plus strictes pour les paiements vers les paradis fiscaux<\/strong><\/h4>\n<p>Les paiements tels que les int\u00e9r\u00eats et les redevances vers des entit\u00e9s dans les paradis fiscaux ne sont pas d\u00e9ductibles \u00e0 moins qu&rsquo;il ne soit d\u00e9montr\u00e9 que ces paiements font partie de transactions r\u00e9elles et sinc\u00e8res et sont conformes au march\u00e9.<\/p>\n<h4><strong>Ajustements dans la taxe ca\u00efman<\/strong><\/h4>\n<p>La taxe Ca\u00efman, visant \u00e0 lutter contre l&rsquo;\u00e9vasion fiscale via des structures \u00e9trang\u00e8res, est renforc\u00e9e. Cela comprend l&rsquo;extension de la d\u00e9finition de &lsquo;fondateur&rsquo; et l&rsquo;application de la taxe Ca\u00efman \u00e0 certaines institutions d&rsquo;investissement alternatif priv\u00e9es.<\/p>\n<h4><strong>Nouvelle exemption de pr\u00e9compte professionnel dans la culture de fruits et l\u00e9gumes<\/strong><\/h4>\n<p>En r\u00e9ponse \u00e0 l&rsquo;augmentation du salaire minimum pour le travail occasionnel dans la culture de fruits et l\u00e9gumes, une nouvelle exemption de versement du pr\u00e9compte professionnel est introduite. Ceci vise \u00e0 compenser la charge financi\u00e8re pour les employeurs.<\/p>\n<h4><strong>Modifications des flexi-jobs<\/strong><\/h4>\n<p>Pour les flexi-jobs, l&rsquo;exemption fiscale dispara\u00eet et ne s&rsquo;appliquera plus qu&rsquo;aux revenus jusqu&rsquo;\u00e0 12 000 \u20ac par an. Cela aura des cons\u00e9quences pour les employeurs et les employ\u00e9s dans ces r\u00e9gimes de travail flexibles.<\/p>\n<p>Nous suivons de pr\u00e8s l&rsquo;\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&rsquo;h\u00e9sitez pas \u00e0 nous contacter.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La nouvelle ann\u00e9e apporte plusieurs changements importants. Voici un aper\u00e7u des changements les plus remarquables. Augmentation des droits d&rsquo;enregistrement pour les baux emphyt\u00e9otiques et les&#8230;<\/p>\n","protected":false},"author":7,"featured_media":14967,"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":[151,174,175,144],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Changements fiscaux importants \u00e0 partir de 2024 | Lauwers Law<\/title>\n<meta name=\"description\" content=\"La nouvelle ann\u00e9e apporte plusieurs changements importants. 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