{"id":5885,"date":"2017-12-26T15:17:41","date_gmt":"2017-12-26T14:17:41","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=5885"},"modified":"2017-12-26T15:17:41","modified_gmt":"2017-12-26T14:17:41","slug":"vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/","title":{"rendered":"Vers une exon\u00e9ration totale des plus-values sur actions aux conditions RDT"},"content":{"rendered":"<p>Si l\u2019accord de Gouvernement venait \u00e0 se concr\u00e9tiser en loi, alors un nouveau r\u00e9gime fiscal des plus-values sur actions pour les grandes soci\u00e9t\u00e9s (art. 15 du Code des Soci\u00e9t\u00e9s) entrera en vigueur au 1<sup>er<\/sup> janvier 2018. En voici les principales lignes de force.<\/p>\n<p>Auparavant, les grandes soci\u00e9t\u00e9s devaient s\u2019acquitter d\u2019un imp\u00f4t minimal de 0,412% lorsqu\u2019elles r\u00e9alisaient des plus-values sur des actions qu\u2019elles poss\u00e9daient depuis plus d\u2019un an. Ce taux sp\u00e9cifique est d\u00e9sormais supprim\u00e9. Le taux de de 25,75% (en ce compris la contribution compl\u00e9mentaire de crise) est, quant \u00e0 lui, maintenu.<\/p>\n<p>Le taux de 25,75% serait substance applicable aux plus-values r\u00e9alis\u00e9es lors de la cessions d\u2019actions d\u00e9tenues depuis moins d\u2019un an, et ce, ind\u00e9pendamment de la taille de la soci\u00e9t\u00e9.<\/p>\n<p>Pour pouvoir b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration totale des plus-values sur actions, une soci\u00e9t\u00e9 devrait d\u00e9sormais respecter les conditions suivantes\u00a0:<\/p>\n<ul>\n<li>Les actions c\u00e9d\u00e9es ne doivent pas \u00eatre repr\u00e9sentatives du capital d\u2019une soci\u00e9t\u00e9 \u00e9tablie dans un Etat \u00e0 la fiscalit\u00e9 \u00ab\u00a0notablement plus avantageuse qu\u2019en Belgique\u00a0\u00bb.<\/li>\n<li>Les actions doivent avoir \u00e9t\u00e9 d\u00e9tenues depuis au moins un an.<\/li>\n<li>Une participation minimale de 10% (ou une valeur d\u2019acquisition de plus de 2,5 MM d\u2019EUR.<\/li>\n<\/ul>\n<p>La taille de la soci\u00e9t\u00e9 ne constitue plus une condition pour b\u00e9n\u00e9ficier de ce r\u00e9gime.<\/p>\n<p>En fonction des circonstances de l\u2019esp\u00e8ce, il est peut-\u00eatre opportun d\u2019attendre, ou d\u2019agir vite, pour r\u00e9aliser des plus-values sur actions\u2026<\/p>\n<p>La mati\u00e8re de l\u2019imp\u00f4t des soci\u00e9t\u00e9s est en plein mouvement. Il convient de la suivre de pr\u00e8s pour \u00e9viter les mauvaises surprises.<\/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>Si l\u2019accord de Gouvernement venait \u00e0 se concr\u00e9tiser en loi, alors un nouveau r\u00e9gime fiscal des plus-values sur actions pour les grandes soci\u00e9t\u00e9s (art. 15&#8230;<\/p>\n","protected":false},"author":7,"featured_media":5728,"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>Vers une exon\u00e9ration totale des plus-values sur actions aux conditions RDT | 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\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vers une exon\u00e9ration totale des plus-values sur actions aux conditions RDT | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Si l\u2019accord de Gouvernement venait \u00e0 se concr\u00e9tiser en loi, alors un nouveau r\u00e9gime fiscal des plus-values sur actions pour les grandes soci\u00e9t\u00e9s (art. 15...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2017-12-26T14:17:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/chriss58-P6QVHN9-e1513328873333.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"768\" \/>\n\t<meta property=\"og:image:height\" content=\"513\" \/>\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\" \/>\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\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr\",\"url\":\"https:\/\/lauwers-law.be\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr\",\"name\":\"Vers une exon\u00e9ration totale des plus-values sur actions aux conditions RDT | Lauwers Law\",\"isPartOf\":{\"@id\":\"https:\/\/lauwers-law.be\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/lauwers-law.be\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr#primaryimage\"},\"image\":{\"@id\":\"https:\/\/lauwers-law.be\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr#primaryimage\"},\"thumbnailUrl\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/chriss58-P6QVHN9-e1513328873333.jpg\",\"datePublished\":\"2017-12-26T14:17:41+00:00\",\"dateModified\":\"2017-12-26T14:17:41+00:00\",\"author\":{\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a\"},\"breadcrumb\":{\"@id\":\"https:\/\/lauwers-law.be\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/lauwers-law.be\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lauwers-law.be\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr#primaryimage\",\"url\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/chriss58-P6QVHN9-e1513328873333.jpg\",\"contentUrl\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/chriss58-P6QVHN9-e1513328873333.jpg\",\"width\":768,\"height\":513},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/lauwers-law.be\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/lauwers-law.be\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Vers une exon\u00e9ration totale des plus-values sur actions aux conditions RDT\"}]},{\"@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\/208f969266e4c224a1f060a7f940953a\",\"name\":\"Thierry Lauwers\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g\",\"caption\":\"Thierry Lauwers\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Vers une exon\u00e9ration totale des plus-values sur actions aux conditions RDT | 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\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr","og_locale":"fr_FR","og_type":"article","og_title":"Vers une exon\u00e9ration totale des plus-values sur actions aux conditions RDT | Lauwers Law","og_description":"Si l\u2019accord de Gouvernement venait \u00e0 se concr\u00e9tiser en loi, alors un nouveau r\u00e9gime fiscal des plus-values sur actions pour les grandes soci\u00e9t\u00e9s (art. 15...","og_url":"https:\/\/lauwers-law.be\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr","og_site_name":"Lauwers Law","article_published_time":"2017-12-26T14:17:41+00:00","og_image":[{"width":768,"height":513,"url":"https:\/\/lauwers-law.be\/wp-content\/uploads\/chriss58-P6QVHN9-e1513328873333.jpg","type":"image\/jpeg"}],"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\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr","url":"https:\/\/lauwers-law.be\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr","name":"Vers une exon\u00e9ration totale des plus-values sur actions aux conditions RDT | Lauwers Law","isPartOf":{"@id":"https:\/\/lauwers-law.be\/#website"},"primaryImageOfPage":{"@id":"https:\/\/lauwers-law.be\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr#primaryimage"},"image":{"@id":"https:\/\/lauwers-law.be\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr#primaryimage"},"thumbnailUrl":"https:\/\/lauwers-law.be\/wp-content\/uploads\/chriss58-P6QVHN9-e1513328873333.jpg","datePublished":"2017-12-26T14:17:41+00:00","dateModified":"2017-12-26T14:17:41+00:00","author":{"@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a"},"breadcrumb":{"@id":"https:\/\/lauwers-law.be\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lauwers-law.be\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lauwers-law.be\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr#primaryimage","url":"https:\/\/lauwers-law.be\/wp-content\/uploads\/chriss58-P6QVHN9-e1513328873333.jpg","contentUrl":"https:\/\/lauwers-law.be\/wp-content\/uploads\/chriss58-P6QVHN9-e1513328873333.jpg","width":768,"height":513},{"@type":"BreadcrumbList","@id":"https:\/\/lauwers-law.be\/vers-une-exoneration-totale-des-plus-values-sur-actions-aux-conditions-rdt\/?lang=fr#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/lauwers-law.be\/fr\/"},{"@type":"ListItem","position":2,"name":"Vers une exon\u00e9ration totale des plus-values sur actions aux conditions RDT"}]},{"@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\/208f969266e4c224a1f060a7f940953a","name":"Thierry Lauwers","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g","caption":"Thierry Lauwers"}}]}},"_links":{"self":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/5885\/"}],"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\/7\/"}],"replies":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/comments\/?post=5885"}],"version-history":[{"count":0,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/5885\/revisions\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/5728\/"}],"wp:attachment":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/?parent=5885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/categories\/?post=5885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/tags\/?post=5885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}