{"id":9067,"date":"2018-11-13T11:14:28","date_gmt":"2018-11-13T10:14:28","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=9067"},"modified":"2018-11-13T11:29:33","modified_gmt":"2018-11-13T10:29:33","slug":"nouvelle-limitation-des-interets-deductibles-attention-aux-pieges","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/nouvelle-limitation-des-interets-deductibles-attention-aux-pieges\/","title":{"rendered":"Nouvelle limitation des int\u00e9r\u00eats d\u00e9ductibles : attention aux pi\u00e8ges"},"content":{"rendered":"

La loi du 25 d\u00e9cembre 2017 portant r\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s a instaur\u00e9 une nouvelle limitation \u00e0 la d\u00e9ductibilit\u00e9 des int\u00e9r\u00eats d\u2019emprunts.<\/p>\n

En effet, cette loi transpose, en droit belge, les dispositions des directives europ\u00e9ennes pour lutter contre l\u2019\u00e9vasion fiscale relatives au montant maximal d\u00e9ductible d\u2019int\u00e9r\u00eats.<\/p>\n

Concr\u00e8tement, il s\u2019agit de calculer la diff\u00e9rence entre les charges et les revenus d\u2019int\u00e9r\u00eats, et les comparer \u00e0 l\u2019EBITDA fiscal (Earnings Before Interest, Taxes, Depreciation and Amortization). C\u2019est bien le surcout d\u2019emprunt qui est vis\u00e9 par la limitation.<\/p>\n

Rappelons que cette mesure s\u2019applique aux int\u00e9r\u00eats dus pour des pr\u00eats conclus \u00e0 partir du 17 juin 2016.<\/p>\n

Le montant maximal d\u00e9ductible ici est le montant le plus \u00e9lev\u00e9 entre : 3.000.000 EUR et 30 % de l\u2019EBITDA fiscal. Cet EBITDA fiscal fait l\u2019objet d\u2019un mode de calcul sp\u00e9cifique (il est par exemple diminu\u00e9 de 80 % des revenus de brevets qui sont pris en compte en vue d\u2019\u00eatre d\u00e9duits des b\u00e9n\u00e9fices de la p\u00e9riode imposable).<\/p>\n

En pr\u00e9sence d\u2019un groupe de soci\u00e9t\u00e9, ces dispositions s\u2019appliquent de mani\u00e8re consolid\u00e9e (au prorata).<\/p>\n

Ce nouveau r\u00e9gime de limitation des int\u00e9r\u00eats d\u00e9ductibles a encore subi des modifications \u00ab\u00a0techniques\u00a0\u00bb par la loi du 30 juillet 2018 portant des dispositions diverses en mati\u00e8re d’imp\u00f4ts sur les revenus.<\/p>\n

Le r\u00e9gime est tr\u00e8s complexe. Ne vous laissez pas prendre au pi\u00e8ge\u00a0!<\/p>\n

Contactez Lauwers Avocats<\/a> en droit fiscal pour toutes vos questions et\/ou observations \u00e0 ce sujet.<\/p>\n

 <\/p>\n

\u00a0<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

La loi du 25 d\u00e9cembre 2017 portant r\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s a instaur\u00e9 une nouvelle limitation \u00e0 la d\u00e9ductibilit\u00e9 des int\u00e9r\u00eats d\u2019emprunts. En effet,…<\/p>\n","protected":false},"author":7,"featured_media":9068,"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":[147,213],"tags":[],"yoast_head":"\nNouvelle limitation des int\u00e9r\u00eats d\u00e9ductibles : attention aux pi\u00e8ges | 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\/nouvelle-limitation-des-interets-deductibles-attention-aux-pieges\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nouvelle limitation des int\u00e9r\u00eats d\u00e9ductibles : attention aux pi\u00e8ges | 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 instaur\u00e9 une nouvelle limitation \u00e0 la d\u00e9ductibilit\u00e9 des int\u00e9r\u00eats d\u2019emprunts. 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