{"id":6763,"date":"2018-04-10T10:12:59","date_gmt":"2018-04-10T09:12:59","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=6763"},"modified":"2018-04-10T10:12:59","modified_gmt":"2018-04-10T09:12:59","slug":"reforme-de-limpot-des-societes-attention-aux-mesures-compensatoires","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/reforme-de-limpot-des-societes-attention-aux-mesures-compensatoires\/","title":{"rendered":"R\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s : attention aux mesures compensatoires"},"content":{"rendered":"<p>Nous le savons\u00a0: la loi du 25 d\u00e9cembre 2017 portant r\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s a diminu\u00e9 les taux d\u2019imposition des soci\u00e9t\u00e9s dont notamment le taux r\u00e9duit dont peuvent b\u00e9n\u00e9ficier les \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. Le taux ordinaire sera lui progressivement port\u00e9 \u00e0 25%.<\/p>\n<p>De nombreuses mesures compensatoires ont \u00e9t\u00e9 instaur\u00e9es par le l\u00e9gislateur en parall\u00e8le de cette r\u00e9duction des taux. Certaines r\u00e9formes sont peut-\u00eatre pass\u00e9es inaper\u00e7ues. Or, il ne fait pas de doute qu\u2019elles ont un impact sur le montant des pr\u00e9l\u00e8vements fiscaux.<\/p>\n<p>Ainsi, \u00e0 titre d\u2019illustration, la cotisation distincte, jusqu\u2019alors d\u00e9ductible, devient une d\u00e9pense non admise.<\/p>\n<p>D\u2019autres mesures compensatoires concernent le r\u00e9gime des amortissements. Les petites soci\u00e9t\u00e9s devront proratiser leurs premi\u00e8res annuit\u00e9s d\u2019amortissement. Auparavant, seules les grandes soci\u00e9t\u00e9s devaient effectuer cette proratisation. Toujours concernant les amortissements, relevons que le r\u00e9gime d\u00e9gressif n\u2019est d\u00e9sormais plus applicable \u00e0 l\u2019imp\u00f4t des soci\u00e9t\u00e9s.<\/p>\n<p>Le r\u00e9gime d\u2019exon\u00e9ration des provisions pour risques et charges a \u00e9t\u00e9, au niveau de l\u2019imp\u00f4t des soci\u00e9t\u00e9s, limit\u00e9. Enfin, le l\u00e9gislateur exclut d\u00e9sormais explicitement la d\u00e9duction de toutes les amendes administratives inflig\u00e9es par des autorit\u00e9s publiques, m\u00eames si elles sont relatives \u00e0 des imp\u00f4ts d\u00e9ductibles et ind\u00e9pendamment de la qualification de ces amendes.<\/p>\n<p>La r\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s modifie substantiellement cette mati\u00e8re. A c\u00f4t\u00e9 de la diminution des taux, de nombreuses mesures compensatoires peuvent impacter n\u00e9gativement les contribuables. Il convient de les garder \u00e0 l\u2019esprit et de les anticiper.<\/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>Nous le savons\u00a0: la loi du 25 d\u00e9cembre 2017 portant r\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s a diminu\u00e9 les taux d\u2019imposition des soci\u00e9t\u00e9s dont notamment le&#8230;<\/p>\n","protected":false},"author":7,"featured_media":6764,"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\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s : attention aux mesures compensatoires | Lauwers Law<\/title>\n<meta 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