{"id":1861,"date":"2016-12-26T15:21:42","date_gmt":"2016-12-26T14:21:42","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/fr\/?p=1861"},"modified":"2017-11-22T21:13:32","modified_gmt":"2017-11-22T20:13:32","slug":"loi-programme-le-tarif-du-precompte-mobilier-passe-a-30","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/loi-programme-le-tarif-du-precompte-mobilier-passe-a-30\/","title":{"rendered":"Loi-programme: le tarif du pr\u00e9compte mobilier passe \u00e0 30%"},"content":{"rendered":"<p>La loi-programme du 25 d\u00e9cembre 2016 a \u00e9t\u00e9 r\u00e9cemment publi\u00e9e au Moniteur belge. Le tarif du pr\u00e9compte mobilier sur les dividendes et les int\u00e9r\u00eats est pass\u00e9 \u00e0 30%, et ce, depuis le 1<sup>er<\/sup> janvier 2017. Dans ce Newsflash, nous vous ferons part des implications de cette mesure.<\/p>\n<p>On constatera que la pression fiscale (y compris l\u2019imp\u00f4t des soci\u00e9t\u00e9s) sur les dividendes vers\u00e9s par les soci\u00e9t\u00e9s belges s\u2019\u00e9l\u00e8ve \u00e0 plus de 53,8% suite \u00e0 l&rsquo;augmentation du pr\u00e9compte mobilier sur lesdits dividendes. Par ailleurs, le taux le plus \u00e9lev\u00e9 \u00e0 l&rsquo;imp\u00f4t des personnes physiques est toujours fix\u00e9 \u00e0 50%.<\/p>\n<p>Heureusement, la mesure de la r\u00e9serve de liquidation reste en vigueur pour les petites entreprises. Gr\u00e2ce \u00e0 cette mesure, une petite entreprise a la possibilit\u00e9 de constituer une \u00ab\u00a0<em>r\u00e9serve distincte<\/em>\u00a0\u00bb en y affectant tout ou partie de son b\u00e9n\u00e9fice comptable apr\u00e8s imp\u00f4t. Les montants ainsi mis en r\u00e9serve sont soumis \u00e0 une cotisation distincte de 10%.<\/p>\n<p>Si, 5 ann\u00e9es apr\u00e8s la constitution de ladite r\u00e9serve, la soci\u00e9t\u00e9 d\u00e9cide de distribuer, en tant que dividendes, les montants qui la composent, un pr\u00e9compte mobilier compl\u00e9mentaire de 5% sera d\u00fb. Dans ce cas, les montants mis en r\u00e9serve seront tax\u00e9s \u00e0 un taux total de 15%.\u00a0 En cas de dissolution de la soci\u00e9t\u00e9, la r\u00e9serve pourra \u00eatre distribu\u00e9e sans pr\u00e9compte mobilier compl\u00e9mentaire \u00e0 payer. Et ce, peu importe le moment de constitution de la r\u00e9serve de liquidation.<\/p>\n<p>En outre, une PME peut toujours b\u00e9n\u00e9ficier du tarif r\u00e9duit du r\u00e9gime VVPRbis (entre 15% et 20%). Ce r\u00e9gime permet aux PME de distribuer un dividende \u00e0 un taux de taxation r\u00e9duit pour autant que ce dividende r\u00e9mun\u00e8re une augmentation de capital provenant d\u2019un apport souscrit et lib\u00e9r\u00e9 en num\u00e9raire.<\/p>\n<p>En r\u00e9sum\u00e9, l\u2019optimisation fiscale est plus que jamais n\u00e9cessaire en 2017. Il convient de faire appel \u00e0 un sp\u00e9cialiste \u00e0 temps.<\/p>\n<p>Lauwers Avocats en droit fiscal restent \u00e0 votre disposition pour r\u00e9pondre \u00e0 toutes vos questions ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi-programme du 25 d\u00e9cembre 2016 a \u00e9t\u00e9 r\u00e9cemment publi\u00e9e au Moniteur belge. Le tarif du pr\u00e9compte mobilier sur les dividendes et les int\u00e9r\u00eats est&#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":[132],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Loi-programme: le tarif du pr\u00e9compte mobilier passe \u00e0 30% | 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\/loi-programme-le-tarif-du-precompte-mobilier-passe-a-30\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Loi-programme: le tarif du pr\u00e9compte mobilier passe \u00e0 30% | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"La loi-programme du 25 d\u00e9cembre 2016 a \u00e9t\u00e9 r\u00e9cemment publi\u00e9e au Moniteur belge. 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