{"id":5684,"date":"2017-11-09T11:38:42","date_gmt":"2017-11-09T10:38:42","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=5684"},"modified":"2017-11-22T21:13:29","modified_gmt":"2017-11-22T20:13:29","slug":"reduction-capital-par-remboursement-aux-actionnaires-fin-dun-regime-attractif","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/reduction-capital-par-remboursement-aux-actionnaires-fin-dun-regime-attractif\/","title":{"rendered":"R\u00e9duction de capital par remboursement aux actionnaires : fin d\u2019un r\u00e9gime attractif ?"},"content":{"rendered":"<p>On le sait, le Gouvernement f\u00e9d\u00e9ral entend r\u00e9former l\u2019imp\u00f4t des soci\u00e9t\u00e9s. Parmi les mesures propos\u00e9es, il est envisag\u00e9 de taxer les r\u00e9ductions de capital.<\/p>\n<p>La r\u00e9duction de capital par remboursement aux actionnaires est aujourd\u2019hui l\u2019un des modes privil\u00e9gi\u00e9s pour sortir des biens de la soci\u00e9t\u00e9 en exon\u00e9ration d\u2019imp\u00f4t pour autant que cette r\u00e9duction porte sur du \u00ab\u00a0bon capital\u00a0\u00bb fiscal. En effet, aujourd\u2019hui, les actes portant r\u00e9duction de capital pr\u00e9voient une imputation de celle-ci sur le compte capital et non pas sur les r\u00e9serves tax\u00e9es ou immunis\u00e9es qui elles subiraient un pr\u00e9l\u00e8vement fiscal.<\/p>\n<p>Le Gouvernement envisage que toute r\u00e9duction de capital s\u2019impute proportionnellement sur le capital lui-m\u00eame, sur les r\u00e9serves tax\u00e9es et sur les r\u00e9serves immunis\u00e9es. Cette r\u00e9forme ayant pour cons\u00e9quence que les r\u00e9ductions de capital subiront un pr\u00e9l\u00e8vement fiscal (bien) plus important dans la mesure o\u00f9 toute r\u00e9duction de capital s\u2019imputera proportionnellement sur les \u00ab r\u00e9serves tax\u00e9es \u00bb et sera d\u00e8s lors soumise, pour cette part, au pr\u00e9compte mobilier.<\/p>\n<p>Pour l\u2019instant il s\u2019agit simplement d\u2019un projet. Il se murmure qu\u2019une entr\u00e9e en vigueur pour 2018 est envisag\u00e9e.<\/p>\n<p>Il convient de prendre ses dispositions avant cette date.<\/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>On le sait, le Gouvernement f\u00e9d\u00e9ral entend r\u00e9former l\u2019imp\u00f4t des soci\u00e9t\u00e9s. Parmi les mesures propos\u00e9es, il est envisag\u00e9 de taxer les r\u00e9ductions de capital. La&#8230;<\/p>\n","protected":false},"author":7,"featured_media":5685,"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>R\u00e9duction de capital par remboursement aux actionnaires : fin d\u2019un r\u00e9gime attractif ? | 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\/reduction-capital-par-remboursement-aux-actionnaires-fin-dun-regime-attractif\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9duction de capital par remboursement aux actionnaires : fin d\u2019un r\u00e9gime attractif ? | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"On le sait, le Gouvernement f\u00e9d\u00e9ral entend r\u00e9former l\u2019imp\u00f4t des soci\u00e9t\u00e9s. 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