{"id":5877,"date":"2017-12-22T09:15:38","date_gmt":"2017-12-22T08:15:38","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=5877"},"modified":"2017-12-22T09:15:38","modified_gmt":"2017-12-22T08:15:38","slug":"bitcoin-les-plus-values-imposables-au-taux-33","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/bitcoin-les-plus-values-imposables-au-taux-33\/","title":{"rendered":"Bitcoin : les plus-values imposables au taux de 33% ?"},"content":{"rendered":"<p>Le Service des d\u00e9cisions anticip\u00e9es (\u00ab\u00a0SDA\u00a0\u00bb) vient de publier une d\u00e9cision d\u2019une importance majeure dans le cadre du traitement fiscal du Bitcoin et des autres cryptos-monnaies.<\/p>\n<p>Le SDA estime que les plus-values que le demandeur du ruling r\u00e9alise sur la vente de\u00a0Bitcoins\u00a0au moyen d\u2019une application qu\u2019il a lui-m\u00eame d\u00e9velopp\u00e9e, ne doivent pas \u00eatre consid\u00e9r\u00e9es comme des revenus professionnels, mais vu le caract\u00e8re sp\u00e9culatif, sont imposables \u00e0 titre de revenus divers conform\u00e9ment. A ce titre, ces plus-values sont imposables au taux de 33%.<\/p>\n<p>Le cas de figure pr\u00e9sent\u00e9 au SDA poss\u00e8de ceci de particulier qu\u2019il s\u2019agit en l\u2019esp\u00e8ce d\u2019un \u00e9tudiant qui a d\u00e9velopp\u00e9 une application lui permettant de vendre et d\u2019acheter des Bitcoins. Cette application, d\u00e9velopp\u00e9e sur son temps libre, comporte des liens \u00e9troits avec la formation que l\u2019\u00e9tudiant suivait.<\/p>\n<p>Concernant les motifs qui permettent au SDA de conclure que les plus-values sur Bitcoins sont taxables au titre de revenus divers, celui-ci indique simplement que le caract\u00e8re sp\u00e9culatif de cette plus-value justifie sa taxation au titre de revenus divers. Or, une volumineuse jurisprudence pr\u00e9cise que le caract\u00e8re sp\u00e9culatif d\u2019une op\u00e9ration n\u2019est pas une indice suffisant pour d\u00e9terminer qu\u2019une telle op\u00e9ration est taxable au titre de revenus divers parce qu\u2019elle sort de la gestion normale du patrimoine priv\u00e9.<\/p>\n<p>Il va de soi que cette d\u00e9cision a \u00e9t\u00e9 rendue sur base d\u2019\u00e9l\u00e9ments factuels particuliers et qu\u2019elle ne pourrait \u00eatre transpos\u00e9e <em>ipso facto<\/em> \u00e0 toutes les plus-values effectu\u00e9es sur les Bitcoins.<\/p>\n<p>Une analyse au cas par cas doit \u00eatre r\u00e9alis\u00e9e.<\/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>Le Service des d\u00e9cisions anticip\u00e9es (\u00ab\u00a0SDA\u00a0\u00bb) vient de publier une d\u00e9cision d\u2019une importance majeure dans le cadre du traitement fiscal du Bitcoin et des autres&#8230;<\/p>\n","protected":false},"author":7,"featured_media":5878,"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":[141],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Bitcoin : les plus-values imposables au taux de 33% ? 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