{"id":5659,"date":"2017-11-06T09:30:22","date_gmt":"2017-11-06T08:30:22","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=5659"},"modified":"2017-11-22T21:13:29","modified_gmt":"2017-11-22T20:13:29","slug":"exoneration-du-precompte-mobilier-sur-la-premiere-tranche-627-eur-dividendes-dactions","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/exoneration-du-precompte-mobilier-sur-la-premiere-tranche-627-eur-dividendes-dactions\/","title":{"rendered":"Exon\u00e9ration du pr\u00e9compte mobilier sur la premi\u00e8re tranche (627 EUR) de dividendes d\u2019actions"},"content":{"rendered":"<p>La fiscalit\u00e9 de l\u2019\u00e9pargne et de l\u2019investissement est en passe de subir des modifications substantielles.<\/p>\n<p>En effet, \u00e0 lire l\u2019accord d\u2019\u00e9t\u00e9 du Gouvernement-Michel, \u00e0 partir de l\u2019exercice d\u2019imposition 2018, une exon\u00e9ration partielle des dividendes sur actions serait octroy\u00e9e au contribuable personne physique sur les 627 premiers euros per\u00e7us en dividende d\u2019actions. Cela repr\u00e9sente un gain de 188,10 EUR par contribuable. De mani\u00e8re concr\u00e8te, dans un premier temps, l\u2019institution financi\u00e8re retiendra ce pr\u00e9compte mobilier (30%). Le contribuable pourra ensuite le r\u00e9cup\u00e9rer via sa d\u00e9claration \u00e0 l\u2019imp\u00f4t des personnes physiques. Cette mesure a notamment pour objectif d\u2019activer l\u2019\u00e9pargne des Belges.<\/p>\n<p>Une autre mesure annonc\u00e9e est \u00e0 mettre en parall\u00e8le avec la mesure susmentionn\u00e9e\u00a0: la diminution du plafond d\u2019exon\u00e9ration de pr\u00e9compte mobilier des revenus des comptes d\u2019\u00e9pargne r\u00e9glement\u00e9s. Aujourd\u2019hui, 1.880 EUR de revenus des comptes d\u2019\u00e9pargne r\u00e9glement\u00e9s, par contribuable et par an, sont exon\u00e9r\u00e9s de pr\u00e9compte mobilier. Au-del\u00e0 de ce montant, un pr\u00e9compte mobilier (r\u00e9duit) de 15% est per\u00e7u. Le Gouvernement envisage de r\u00e9duire ce seuil de moiti\u00e9. Ainsi, seuls 940 EUR par an et par contribuable seraient exon\u00e9r\u00e9s.<\/p>\n<p>Les personnes physiques doivent garder en vue ces potentielles modifications de la fiscalit\u00e9 de l\u2019\u00e9pargne et de l\u2019investissement afin de les anticiper au mieux.<\/p>\n<p>Contactez Lauwers Avocats en droit fiscal pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La fiscalit\u00e9 de l\u2019\u00e9pargne et de l\u2019investissement est en passe de subir des modifications substantielles. En effet, \u00e0 lire l\u2019accord d\u2019\u00e9t\u00e9 du Gouvernement-Michel, \u00e0 partir&#8230;<\/p>\n","protected":false},"author":2,"featured_media":5677,"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>Exon\u00e9ration du pr\u00e9compte mobilier sur la premi\u00e8re tranche (627 EUR) de dividendes d\u2019actions | 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\/exoneration-du-precompte-mobilier-sur-la-premiere-tranche-627-eur-dividendes-dactions\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exon\u00e9ration du pr\u00e9compte mobilier sur la premi\u00e8re tranche (627 EUR) de dividendes d\u2019actions | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"La fiscalit\u00e9 de l\u2019\u00e9pargne et de l\u2019investissement est en passe de subir des modifications substantielles. En effet, \u00e0 lire l\u2019accord d\u2019\u00e9t\u00e9 du Gouvernement-Michel, \u00e0 partir...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/fr\/exoneration-du-precompte-mobilier-sur-la-premiere-tranche-627-eur-dividendes-dactions\/\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2017-11-06T08:30:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-11-22T20:13:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/coin-and-model-house-on-wooden-floor-P4VFBWU.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"514\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Thierry Lauwers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lauwersthierry\" 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