{"id":1903,"date":"2017-01-25T09:48:27","date_gmt":"2017-01-25T08:48:27","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/fr\/?p=1903"},"modified":"2017-11-22T21:13:32","modified_gmt":"2017-11-22T20:13:32","slug":"nouvelle-deduction-pour-revenus-dinnovation","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/nouvelle-deduction-pour-revenus-dinnovation\/","title":{"rendered":"Nouvelle d\u00e9duction pour revenus d\u2019innovation"},"content":{"rendered":"<p>La d\u00e9duction pour revenu de brevets va \u00eatre remplac\u00e9e par un nouveau r\u00e9gime de d\u00e9duction. Sous l\u2019ancien r\u00e9gime de d\u00e9duction, 80% des revenus de brevets pouvaient \u00eatre d\u00e9duits, sous certaines conditions, de la base imposable. Dans le cadre du plan d\u2019action BEPS (\u2018Base Erosion and Profit Shifting\u2019) d\u00e9velopp\u00e9 par l\u2019OCDE, et suite aux recommandations de celle-ci, la d\u00e9duction pour revenu de brevet a \u00e9t\u00e9 abrog\u00e9e depuis le 1<sup>er<\/sup> juillet 2016. Cependant, les brevets obtenus avant le 1<sup>er<\/sup> juillet 2016 peuvent continuer \u00e0 b\u00e9n\u00e9ficier de la d\u00e9duction susmentionn\u00e9e jusqu\u2019au 30 juin 2021. La nouvelle d\u00e9duction pour revenus d\u2019innovation entre en vigueur de mani\u00e8re r\u00e9troactive \u00e0 partir du 1<sup>er<\/sup> juillet 2016.<\/p>\n<p>Sous le nouveau r\u00e9gime de d\u00e9duction, 85% des revenus nets d\u2019innovation peuvent \u00eatre d\u00e9duits de la base imposable. Ladite d\u00e9duction n\u2019est admissible qu\u2019\u00e0 concurrence des montants <u>nets<\/u> des revenus d\u2019innovation. Sous l&rsquo;ancien r\u00e9gime de d\u00e9duction pour revenus de brevets, la d\u00e9duction fiscale s&rsquo;\u00e9levait \u00e0 80% des revenus <u>bruts<\/u> \u00e9ligibles.<\/p>\n<p>Afin d\u2019\u00e9viter que les b\u00e9n\u00e9fices des soci\u00e9t\u00e9s soient requalifi\u00e9s, il est pr\u00e9vu que le montant de la d\u00e9duction fiscale soit limit\u00e9 en fonction de la pr\u00e9sence \u00e9conomique r\u00e9elle de la soci\u00e9t\u00e9. Un lien suffisant doit exister entre le niveau r\u00e9el d\u2019activit\u00e9 R&amp;D du contribuable et le b\u00e9n\u00e9fice de la mesure fiscale. Pour cette raison, le revenu net d\u00e9ductible est calcul\u00e9 selon la \u2018modified nexus approach\u2019. Cette approche vise \u00e0 accorder le b\u00e9n\u00e9fice de la d\u00e9duction au contribuable ayant engag\u00e9 lui-m\u00eame les d\u00e9penses de R&amp;D.<\/p>\n<p>Le champ d\u2019application mat\u00e9riel de la d\u00e9duction est \u00e9tendu. L\u2019extension principale concerne la possibilit\u00e9 de d\u00e9duire une partie des revenus provenant de programmes informatiques prot\u00e9g\u00e9s par copyright.<\/p>\n<p>La d\u00e9duction est maintenant applicable \u00e0 partir de l\u2019ann\u00e9e au cours de laquelle la demande de protection des droits de propri\u00e9t\u00e9 intellectuelle est introduite et non plus \u00e0 partir de l\u2019ann\u00e9e de d\u00e9livrance du brevet. La plus-value d\u00e9gag\u00e9e \u00e0 l&rsquo;occasion de la cession des droits de propri\u00e9t\u00e9 intellectuelle, pour autant qu&rsquo;elle soit r\u00e9investie end\u00e9ans les 5 ans dans la recherche d&rsquo;autres droits de propri\u00e9t\u00e9 intellectuelle, peut, sous certaines conditions, \u00eatre d\u00e9duite. La d\u00e9duction est applicable dans le cadre de fusions et de scissions de soci\u00e9t\u00e9s.<\/p>\n<p>La d\u00e9duction fiscale pour revenus d\u2019innovation ne constitue pas un obstacle \u00e0 la d\u00e9duction pour investissement relative \u00e0 la m\u00eame recherche men\u00e9e.<\/p>\n<p>Ce nouveau r\u00e9gime de d\u00e9duction est un r\u00e9gime attrayant qui doit faire l\u2019objet d\u2019une analyse fiscale au cas par cas.<\/p>\n<p>Faites \u00e9valuer votre situation afin de pouvoir profiter pleinement du nouveau r\u00e9gime.<\/p>\n<p>Contactez Lauwers Avocats Fiscalistes pour toutes vos questions et\/ou observations \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La d\u00e9duction pour revenu de brevets va \u00eatre remplac\u00e9e par un nouveau r\u00e9gime de d\u00e9duction. Sous l\u2019ancien r\u00e9gime de d\u00e9duction, 80% des revenus de brevets&#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":[147],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nouvelle d\u00e9duction pour revenus d\u2019innovation | 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\/nouvelle-deduction-pour-revenus-dinnovation\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nouvelle d\u00e9duction pour revenus d\u2019innovation | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"La d\u00e9duction pour revenu de brevets va \u00eatre remplac\u00e9e par un nouveau r\u00e9gime de d\u00e9duction. 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