{"id":9278,"date":"2019-02-08T16:04:08","date_gmt":"2019-02-08T15:04:08","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=9278"},"modified":"2019-02-08T16:04:08","modified_gmt":"2019-02-08T15:04:08","slug":"de-nouvelles-mesures-contre-levasion-fiscale-en-matiere-de-precompte-mobilier","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/de-nouvelles-mesures-contre-levasion-fiscale-en-matiere-de-precompte-mobilier\/","title":{"rendered":"De nouvelles mesures contre l\u2019\u00e9vasion fiscale en mati\u00e8re de pr\u00e9compte mobilier"},"content":{"rendered":"<p><strong>Une loi visant \u00e0 lutter contre l\u2019\u00e9vasion fiscale en mati\u00e8re de pr\u00e9compte mobilier vient r\u00e9cemment d\u2019\u00eatre publi\u00e9e sur le Moniteur belge. Comme son nom l\u2019indique, cette loi comporte des mesures diverses contre l\u2019\u00e9vasion fiscale en mati\u00e8re de pr\u00e9compte mobilier.<\/strong><\/p>\n<p>Ainsi, \u00e0 titre d\u2019illustration, l\u2019une des dispositions pr\u00e9voit que le fait qu\u2019un fonds de pension belge ou \u00e9tranger n\u2019a pas d\u00e9tenu au moins 60 jours les titres d\u2019o\u00f9 proviennent des dividendes pour lesquels il b\u00e9n\u00e9fice d\u2019une exemption ou d\u2019une imputation du pr\u00e9compte mobilier constitue dor\u00e9navant une pr\u00e9somption que l\u2019acte juridique ou l\u2019ensemble d\u2019actes juridiques auquel les dividendes sont li\u00e9s, n\u2019est pas authentique.<\/p>\n<p>Cette loi s\u2019inscrit dans un contexte plus global de durcissement de la fiscalit\u00e9 relative aux produits d\u2019\u00e9pargne. Le fait le plus marquant \u00e0 ce sujet est l\u2019augmentation, suite \u00e0 une loi-programme du 25 d\u00e9cembre 2016, du tarif du pr\u00e9compte mobilier qui est pass\u00e9, pour certains revenus mobiliers, \u00e0 30%.<\/p>\n<p>Des alternatives existent. Par exemple, les contrats d\u2019assurance de la branche 23 pr\u00e9sentent une fiscalit\u00e9 potentiellement accueillante. Le l\u00e9gislateur a \u00e9galement instaur\u00e9 quelques mesures favorables telle que l\u2019exon\u00e9ration partielle du pr\u00e9compte mobilier des dividendes sur actions octroy\u00e9s au contribuable personne physique. Ou encore, l\u2019exon\u00e9ration partielle des int\u00e9r\u00eats de certains pr\u00eats contract\u00e9s avec des petites soci\u00e9t\u00e9s d\u00e9butantes via une plateforme de crowdfunding agr\u00e9\u00e9e.<\/p>\n<p>La fiscalit\u00e9 de l\u2019\u00e9pargne connait des \u00e9volutions incessantes. Il convient de les analyser de pr\u00eat en vue de minimiser, l\u00e9galement, les pr\u00e9l\u00e8vements fiscaux sur celle-ci.<\/p>\n<p><a href=\"https:\/\/lauwers-law.be\/fr\/contact\/\" target=\"_blank\" rel=\"noopener\">Contactez Lauwers Avocats en droit fiscal<\/a> pour vous assister en ce domaine.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une loi visant \u00e0 lutter contre l\u2019\u00e9vasion fiscale en mati\u00e8re de pr\u00e9compte mobilier vient r\u00e9cemment d\u2019\u00eatre publi\u00e9e sur le Moniteur belge. Comme son nom l\u2019indique,&#8230;<\/p>\n","protected":false},"author":7,"featured_media":9280,"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":[132],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>De nouvelles mesures contre l\u2019\u00e9vasion fiscale en mati\u00e8re de pr\u00e9compte mobilier | 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\/de-nouvelles-mesures-contre-levasion-fiscale-en-matiere-de-precompte-mobilier\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"De nouvelles mesures contre l\u2019\u00e9vasion fiscale en mati\u00e8re de pr\u00e9compte mobilier | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Une loi visant \u00e0 lutter contre l\u2019\u00e9vasion fiscale en mati\u00e8re de pr\u00e9compte mobilier vient r\u00e9cemment d\u2019\u00eatre publi\u00e9e sur le Moniteur belge. Comme son nom l\u2019indique,...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/fr\/de-nouvelles-mesures-contre-levasion-fiscale-en-matiere-de-precompte-mobilier\/\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2019-02-08T15:04:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/345829246_a7434a76dc_b.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"752\" \/>\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 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