{"id":426,"date":"2014-07-09T15:42:37","date_gmt":"2014-07-09T14:42:37","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=426"},"modified":"2017-11-22T21:13:35","modified_gmt":"2017-11-22T20:13:35","slug":"le-nouveau-regime-du-tax-shelter","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/le-nouveau-regime-du-tax-shelter\/","title":{"rendered":"Le nouveau r\u00e9gime du Tax Shelter"},"content":{"rendered":"

Les soci\u00e9t\u00e9s belges b\u00e9n\u00e9ficient d\u2019un r\u00e9gime fiscal favorable sur les investissements dans la production d’\u0153uvres audiovisuelles et cin\u00e9matographiques. Ce r\u00e9gime favorable a \u00e9t\u00e9 r\u00e9form\u00e9 par la loi du 12 mai 2014. La Commission europ\u00e9enne doit encore approuver le nouveau r\u00e9gime.<\/b><\/p>\n

Dans ce nouveau r\u00e9gime, une attestation \u00ab\u00a0tax shelter\u00a0\u00bb sera d\u00e9livr\u00e9e sur base des d\u00e9penses audiovisuelles r\u00e9elles.\u00a0 L’attestation ouvre le droit \u00e0 l’exon\u00e9ration d’imp\u00f4t pour l’investisseur. L’exon\u00e9ration d\u00e9finitive est li\u00e9e \u00e0 la valeur r\u00e9elle de l’attestation \u00ab\u00a0tax shelter\u00a0\u00bb, Cette attestation confirme que les diverses conditions l\u00e9gales pour l\u2019attribution d\u2019un avantage fiscal \u00e0 l\u2019investisseur sont remplies. L\u2019attestation doit assurer que les investissements reviennent pour le maximum aux soci\u00e9t\u00e9s de production. L\u2019attestation tax shelter d\u00e9termine la valeur fiscale du projet.\u00a0 Selon cette valeur, l’avantage fiscal pourrait \u00e9ventuellement \u00eatre r\u00e9duit.<\/p>\n

Le montant est exon\u00e9r\u00e9 \u00e0 hauteur de 150 % de la valeur fiscale. Cette valeur fiscale est estim\u00e9e selon la planification budg\u00e9taire d\u00e9crite dans la convention-cadre. Cette valeur n\u2019est d\u00e9termin\u00e9e finalement que si l\u2019attestation tax shelter est effectivement obtenue. Avant de d\u00e9livrer l\u2019attestation, il y aura un contr\u00f4le dans la soci\u00e9t\u00e9 de production.<\/p>\n

Cette r\u00e9forme entend apporter un maximum de soutien \u00e0 la production m\u00eame et \u00e9liminer l’utilisation excessive du r\u00e9gime. De plus, le rendement ne diminue pas et le rendement sera moins d\u00e9pendant du succ\u00e8s commercial des \u0153uvres audiovisuelles et cin\u00e9matographiques.<\/p>\n

Le nouveau r\u00e9gime s\u2019applique aux conventions-cadres sign\u00e9es apr\u00e8s l\u2019entr\u00e9e en vigueur de la loi. Les conventions-cadres sign\u00e9es avant cette date peuvent encore b\u00e9n\u00e9ficier du r\u00e9gime tel qu\u2019il existait avant d\u2019\u00eatre modifi\u00e9 par la nouvelle loi.<\/p>\n

Le cabinet d\u2019avocats Thierry Lauwers reste \u00e0 votre disposition pour r\u00e9pondre \u00e0 toutes vos questions ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"

Les soci\u00e9t\u00e9s belges b\u00e9n\u00e9ficient d\u2019un r\u00e9gime fiscal favorable sur les investissements dans la production d’\u0153uvres audiovisuelles et cin\u00e9matographiques. Ce r\u00e9gime favorable a \u00e9t\u00e9 r\u00e9form\u00e9 par…<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[130],"tags":[],"yoast_head":"\nLe nouveau r\u00e9gime du Tax Shelter | 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\/le-nouveau-regime-du-tax-shelter\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le nouveau r\u00e9gime du Tax Shelter | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Les soci\u00e9t\u00e9s belges b\u00e9n\u00e9ficient d\u2019un r\u00e9gime fiscal favorable sur les investissements dans la production d’\u0153uvres audiovisuelles et cin\u00e9matographiques. Ce r\u00e9gime favorable a \u00e9t\u00e9 r\u00e9form\u00e9 par...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/le-nouveau-regime-du-tax-shelter\/?lang=fr\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2014-07-09T14:42:37+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-11-22T20:13:35+00:00\" \/>\n<meta name=\"author\" content=\"Thierry Lauwers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:site\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Thierry Lauwers\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lauwers-law.be\/le-nouveau-regime-du-tax-shelter\/?lang=fr\",\"url\":\"https:\/\/lauwers-law.be\/le-nouveau-regime-du-tax-shelter\/?lang=fr\",\"name\":\"Le nouveau r\u00e9gime du Tax Shelter | Lauwers Law\",\"isPartOf\":{\"@id\":\"https:\/\/lauwers-law.be\/#website\"},\"datePublished\":\"2014-07-09T14:42:37+00:00\",\"dateModified\":\"2017-11-22T20:13:35+00:00\",\"author\":{\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/5ccfde4f6cf859f3c73167c31327e5f3\"},\"breadcrumb\":{\"@id\":\"https:\/\/lauwers-law.be\/le-nouveau-regime-du-tax-shelter\/?lang=fr#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/lauwers-law.be\/le-nouveau-regime-du-tax-shelter\/?lang=fr\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/lauwers-law.be\/le-nouveau-regime-du-tax-shelter\/?lang=fr#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/lauwers-law.be\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Le nouveau r\u00e9gime du Tax Shelter\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/lauwers-law.be\/#website\",\"url\":\"https:\/\/lauwers-law.be\/\",\"name\":\"Lauwers Law\",\"description\":\"Avocats en Droit Fiscal\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/lauwers-law.be\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/5ccfde4f6cf859f3c73167c31327e5f3\",\"name\":\"Thierry Lauwers\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ad03e3c1a35f686f49036f94c0700e41?s=96&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ad03e3c1a35f686f49036f94c0700e41?s=96&r=g\",\"caption\":\"Thierry Lauwers\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Le nouveau r\u00e9gime du Tax Shelter | Lauwers Law","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/lauwers-law.be\/fr\/le-nouveau-regime-du-tax-shelter\/?lang=fr","og_locale":"fr_FR","og_type":"article","og_title":"Le nouveau r\u00e9gime du Tax Shelter | Lauwers Law","og_description":"Les soci\u00e9t\u00e9s belges b\u00e9n\u00e9ficient d\u2019un r\u00e9gime fiscal favorable sur les investissements dans la production d’\u0153uvres audiovisuelles et cin\u00e9matographiques. Ce r\u00e9gime favorable a \u00e9t\u00e9 r\u00e9form\u00e9 par...","og_url":"https:\/\/lauwers-law.be\/le-nouveau-regime-du-tax-shelter\/?lang=fr","og_site_name":"Lauwers Law","article_published_time":"2014-07-09T14:42:37+00:00","article_modified_time":"2017-11-22T20:13:35+00:00","author":"Thierry Lauwers","twitter_card":"summary_large_image","twitter_creator":"@lauwersthierry","twitter_site":"@lauwersthierry","twitter_misc":{"\u00c9crit par":"Thierry Lauwers","Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/lauwers-law.be\/le-nouveau-regime-du-tax-shelter\/?lang=fr","url":"https:\/\/lauwers-law.be\/le-nouveau-regime-du-tax-shelter\/?lang=fr","name":"Le nouveau r\u00e9gime du Tax Shelter | Lauwers Law","isPartOf":{"@id":"https:\/\/lauwers-law.be\/#website"},"datePublished":"2014-07-09T14:42:37+00:00","dateModified":"2017-11-22T20:13:35+00:00","author":{"@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/5ccfde4f6cf859f3c73167c31327e5f3"},"breadcrumb":{"@id":"https:\/\/lauwers-law.be\/le-nouveau-regime-du-tax-shelter\/?lang=fr#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lauwers-law.be\/le-nouveau-regime-du-tax-shelter\/?lang=fr"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/lauwers-law.be\/le-nouveau-regime-du-tax-shelter\/?lang=fr#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/lauwers-law.be\/fr\/"},{"@type":"ListItem","position":2,"name":"Le nouveau r\u00e9gime du Tax Shelter"}]},{"@type":"WebSite","@id":"https:\/\/lauwers-law.be\/#website","url":"https:\/\/lauwers-law.be\/","name":"Lauwers Law","description":"Avocats en Droit Fiscal","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lauwers-law.be\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/5ccfde4f6cf859f3c73167c31327e5f3","name":"Thierry Lauwers","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ad03e3c1a35f686f49036f94c0700e41?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ad03e3c1a35f686f49036f94c0700e41?s=96&r=g","caption":"Thierry Lauwers"}}]}},"_links":{"self":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/426\/"}],"collection":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/comments\/?post=426"}],"version-history":[{"count":0,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/426\/revisions\/"}],"wp:attachment":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/?parent=426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/categories\/?post=426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/tags\/?post=426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}