{"id":6758,"date":"2018-04-06T09:57:51","date_gmt":"2018-04-06T08:57:51","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=6758"},"modified":"2018-04-06T09:57:51","modified_gmt":"2018-04-06T08:57:51","slug":"la-remuneration-minimale-requiert-une-personne-physique-en-tant-que-dirigeant-dentreprise","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/la-remuneration-minimale-requiert-une-personne-physique-en-tant-que-dirigeant-dentreprise\/","title":{"rendered":"La r\u00e9mun\u00e9ration minimale requiert une personne physique en tant que dirigeant d\u2019entreprise"},"content":{"rendered":"<p>La loi du 25 d\u00e9cembre 2017 portant r\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s a diminu\u00e9 le taux r\u00e9duit d\u2019imposition dont peuvent b\u00e9n\u00e9ficier le \u00ab\u00a0petites\u00a0\u00bb soci\u00e9t\u00e9s. Ce nouveau taux r\u00e9duit s\u2019\u00e9l\u00e8ve \u00e0 20% sur la premi\u00e8re tranche de 100.000 EUR de b\u00e9n\u00e9fices.<\/p>\n<p>Ce taux r\u00e9duit n\u2019est accord\u00e9 que si plusieurs conditions sont remplies dont notamment la condition de r\u00e9mun\u00e9ration minimale de 45.000 EUR pour l\u2019un des dirigeants.<\/p>\n<p>Dans le cadre de l\u2019application de l\u2019article 32 du CIR92, le terme \u00ab\u00a0<em>dirigeant d\u2019entreprise<\/em>\u00a0\u00bb ne vise que les personnes physiques.<\/p>\n<p>Une incertitude planait concernant les soci\u00e9t\u00e9s que ne comptent que des personnes morales parmi ses administrateurs ou dirigeants d\u2019entreprise. Sont-elles \u00e9galement soumises \u00e0 l\u2019exigence de r\u00e9mun\u00e9ration minimale\u00a0? Sur base d\u2019une lecture litt\u00e9rale du texte l\u00e9gal, il est possible de conclure qu\u2019une soci\u00e9t\u00e9 qui ne poss\u00e8de pas de dirigeant d\u2019entreprise personne physique peut b\u00e9n\u00e9ficier du taux r\u00e9duite sans devoir payer une r\u00e9mun\u00e9ration minimale de 45.000 EUR.<\/p>\n<p>Le Gouvernement pr\u00e9pare une modification des dispositions pertinentes en vue de mettre fin \u00e0 l\u2019incertitude, au d\u00e9triment du contribuable. Il sera maintenant express\u00e9ment pr\u00e9cis\u00e9 que si une soci\u00e9t\u00e9 ne verse pas \u00e0 un dirigeant d\u2019entreprise (personne physique) une r\u00e9mun\u00e9ration minimale de 45.000 EUR, elle ne pourra pas b\u00e9n\u00e9ficier du taux r\u00e9duit. Partant, les soci\u00e9t\u00e9s sans dirigeants d\u2019entreprise personne physique sont exclues du taux r\u00e9duit.<\/p>\n<p>Une modification similaire est pr\u00e9vue concernant la cotisation distincte de 5% pour les entreprises qui ne paient pas une r\u00e9mun\u00e9ration minimale de 45.000 EUR. Celle-ci sera d\u2019application pour les entreprises sans dirigeant d\u2019entreprise personne physique.<\/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 loi du 25 d\u00e9cembre 2017 portant r\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s a diminu\u00e9 le taux r\u00e9duit d\u2019imposition dont peuvent b\u00e9n\u00e9ficier le \u00ab\u00a0petites\u00a0\u00bb soci\u00e9t\u00e9s. Ce&#8230;<\/p>\n","protected":false},"author":7,"featured_media":6759,"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>La r\u00e9mun\u00e9ration minimale requiert une personne physique en tant que dirigeant d\u2019entreprise | 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\/la-remuneration-minimale-requiert-une-personne-physique-en-tant-que-dirigeant-dentreprise\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La r\u00e9mun\u00e9ration minimale requiert une personne physique en tant que dirigeant d\u2019entreprise | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"La loi du 25 d\u00e9cembre 2017 portant r\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s a diminu\u00e9 le taux r\u00e9duit d\u2019imposition dont peuvent b\u00e9n\u00e9ficier le \u00ab\u00a0petites\u00a0\u00bb soci\u00e9t\u00e9s. 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