{"id":5857,"date":"2017-12-18T11:32:55","date_gmt":"2017-12-18T10:32:55","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=5857"},"modified":"2017-12-18T17:15:05","modified_gmt":"2017-12-18T16:15:05","slug":"des-frais-forfaitaires-bientot-aussi-pour-les-independants-qui-realisent-des-benefices","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/des-frais-forfaitaires-bientot-aussi-pour-les-independants-qui-realisent-des-benefices\/","title":{"rendered":"Des frais forfaitaires bient\u00f4t aussi pour les ind\u00e9pendants qui r\u00e9alisent des \u00ab b\u00e9n\u00e9fices \u00bb"},"content":{"rendered":"<p>A l\u2019heure actuelle, les contribuables qui per\u00e7oivent des b\u00e9n\u00e9fices (personnes exer\u00e7ant une activit\u00e9 de type commercial, industriel ou agricole) ne peuvent recourir \u00e0 une \u00e9valuation forfaitaire de leurs charges professionnelles. Ils sont oblig\u00e9s de prouver leurs frais r\u00e9els.<\/p>\n<p>La \u00ab\u00a0loi de relance\u00a0\u00bb, encore au stade de projet, pr\u00e9voit qu\u2019\u00e0 partir du 1<sup>er<\/sup> janvier 2018, les personnes qui r\u00e9alisent des \u00ab\u00a0b\u00e9n\u00e9fices\u00a0\u00bb pourront \u00e9galement b\u00e9n\u00e9ficier, s\u2019ils le souhaitent, d\u2019un tel r\u00e9gime forfaitaire.<\/p>\n<p>Auparavant, seules les personnes r\u00e9alisant des profits et percevant des r\u00e9mun\u00e9rations pouvaient, dans le cadre de l\u2019imp\u00f4t des personnes physiques, d\u00e9duire leurs frais professionnels via le syst\u00e8me des frais forfaitaires. Ceux qui r\u00e9alisaient des b\u00e9n\u00e9fices devaient prouver, au moyen de documents probants, les frais dont ils postulaient la d\u00e9duction.<\/p>\n<p>Le projet de nouvel article 194octies WIB pr\u00e9voit de de porter le forfait pour les b\u00e9n\u00e9fices au m\u00eame niveau que le forfait applicable aux travailleurs : taux unique de 30% avec un maximum de 2 950\u00a0euros (montant de base).<\/p>\n<p>Concernant le mode de calcul, il est pr\u00e9cis\u00e9 que le prix d\u2019achat des marchandises vendues ainsi que des mati\u00e8res premi\u00e8res est d\u00e9duit du montant brut des b\u00e9n\u00e9fices pour calculer les frais forfaitaires.<\/p>\n<p>Les frais forfaitaires ne sont applicables qu\u2019en mati\u00e8re d\u2019imp\u00f4t des personnes physiques. Le forfait des profits reste quant \u00e0 lui inchang\u00e9<\/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>A l\u2019heure actuelle, les contribuables qui per\u00e7oivent des b\u00e9n\u00e9fices (personnes exer\u00e7ant une activit\u00e9 de type commercial, industriel ou agricole) ne peuvent recourir \u00e0 une \u00e9valuation&#8230;<\/p>\n","protected":false},"author":7,"featured_media":5855,"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":[142,195],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Des frais forfaitaires bient\u00f4t aussi pour les ind\u00e9pendants qui r\u00e9alisent des \u00ab b\u00e9n\u00e9fices \u00bb | 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\/des-frais-forfaitaires-bientot-aussi-pour-les-independants-qui-realisent-des-benefices\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Des frais forfaitaires bient\u00f4t aussi pour les ind\u00e9pendants qui r\u00e9alisent des \u00ab b\u00e9n\u00e9fices \u00bb | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"A l\u2019heure actuelle, les contribuables qui per\u00e7oivent des b\u00e9n\u00e9fices (personnes exer\u00e7ant une activit\u00e9 de type commercial, industriel ou agricole) ne peuvent recourir \u00e0 une \u00e9valuation...\" \/>\n<meta property=\"og:url\" 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