{"id":9475,"date":"2019-03-07T11:54:41","date_gmt":"2019-03-07T10:54:41","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=9475"},"modified":"2019-03-15T12:46:25","modified_gmt":"2019-03-15T11:46:25","slug":"vers-un-tax-shelter-pour-le-secteur-du-jeu-video","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/vers-un-tax-shelter-pour-le-secteur-du-jeu-video\/","title":{"rendered":"Vers un tax-shelter pour le secteur du jeu vid\u00e9o?"},"content":{"rendered":"<p><strong>Une proposition de loi visant \u00e0 \u00e9tendre le r\u00e9gime du tax shelter au secteur du jeu vid\u00e9o a r\u00e9cemment \u00e9t\u00e9 pr\u00e9sent\u00e9 au Parlement. Cet avantage fiscal particulier s\u2019applique d\u00e9j\u00e0 s\u2019agissant de la production de films, de s\u00e9ries t\u00e9l\u00e9vis\u00e9es, d\u2019op\u00e9ras, de com\u00e9dies musicales et de spectacles de danse et de th\u00e9\u00e2tre.<\/strong><\/p>\n<p>Concr\u00e8tement, si la proposition venait \u00e0 \u00eatre adopt\u00e9e en l\u2019\u00e9tat, la soci\u00e9t\u00e9 qui investit dans l\u2019industrie du jeu vid\u00e9o pourra b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration fiscale correspondant \u00e0 356% du montant r\u00e9ellement vers\u00e9 (en tenant compte des limites et conditions applicables). Ainsi, un investissement de 100 EUR dans le d\u00e9veloppement d\u2019un jeu vid\u00e9o peut entra\u00eener une diminution des pr\u00e9l\u00e8vements fiscaux \u00e0 hauteur de 105,30 EUR.<\/p>\n<p>Ce syst\u00e8me est \u00e9galement avantageux pour les soci\u00e9t\u00e9s productrices de jeux vid\u00e9o dans la mesure o\u00f9 elles leurs facilitent l\u2019acc\u00e8s \u00e0 des financements.<\/p>\n<p>A lire la proposition de loi, cette r\u00e9glementation pr\u00e9sente aussi des avantages pour l\u2019\u00e9conomie belge dans son ensemble. Ainsi, les d\u00e9penses de la soci\u00e9t\u00e9 de production doivent avoir lieu en Belgique et son activit\u00e9 doit \u00eatre source d\u2019emplois pour pouvoir b\u00e9n\u00e9ficier du r\u00e9gime.<\/p>\n<p>Ce r\u00e9gime doit \u00eatre signal\u00e9 \u00e0 la Commission europ\u00e9enne dans le cadre de la proc\u00e9dure relative aux aides d\u2019Etat.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une proposition de loi visant \u00e0 \u00e9tendre le r\u00e9gime du tax shelter au secteur du jeu vid\u00e9o a r\u00e9cemment \u00e9t\u00e9 pr\u00e9sent\u00e9 au Parlement. Cet avantage&#8230;<\/p>\n","protected":false},"author":7,"featured_media":9431,"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":[151],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Vers un tax-shelter pour le secteur du jeu vid\u00e9o? | Lauwers Law<\/title>\n<meta name=\"description\" content=\"Une proposition de loi visant \u00e0 \u00e9tendre le r\u00e9gime du tax shelter au secteur du jeu vid\u00e9o a r\u00e9cemment \u00e9t\u00e9 pr\u00e9sent\u00e9 au Parlement. Cet avantage fiscal particulier s\u2019applique d\u00e9j\u00e0 s\u2019agissant de la production de films, de s\u00e9ries t\u00e9l\u00e9vis\u00e9es, d\u2019op\u00e9ras, de com\u00e9dies musicales et de spectacles de danse et de th\u00e9\u00e2tre.\" \/>\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-un-tax-shelter-pour-le-secteur-du-jeu-video\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vers un tax-shelter pour le secteur du jeu vid\u00e9o? | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Une proposition de loi visant \u00e0 \u00e9tendre le r\u00e9gime du tax shelter au secteur du jeu vid\u00e9o a r\u00e9cemment \u00e9t\u00e9 pr\u00e9sent\u00e9 au Parlement. Cet avantage fiscal particulier s\u2019applique d\u00e9j\u00e0 s\u2019agissant de la production de films, de s\u00e9ries t\u00e9l\u00e9vis\u00e9es, d\u2019op\u00e9ras, de com\u00e9dies musicales et de spectacles de danse et de th\u00e9\u00e2tre.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/fr\/vers-un-tax-shelter-pour-le-secteur-du-jeu-video\/\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2019-03-07T10:54:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-03-15T11:46:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/handsome-man-enjoying-games-and-vr-8ZHSBNX.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\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=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/vers-un-tax-shelter-pour-le-secteur-du-jeu-video\/\",\"url\":\"https:\/\/lauwers-law.be\/fr\/vers-un-tax-shelter-pour-le-secteur-du-jeu-video\/\",\"name\":\"Vers un tax-shelter pour le secteur du jeu vid\u00e9o? | Lauwers Law\",\"isPartOf\":{\"@id\":\"https:\/\/lauwers-law.be\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/vers-un-tax-shelter-pour-le-secteur-du-jeu-video\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/vers-un-tax-shelter-pour-le-secteur-du-jeu-video\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/handsome-man-enjoying-games-and-vr-8ZHSBNX.jpg\",\"datePublished\":\"2019-03-07T10:54:41+00:00\",\"dateModified\":\"2019-03-15T11:46:25+00:00\",\"author\":{\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a\"},\"description\":\"Une proposition de loi visant \u00e0 \u00e9tendre le r\u00e9gime du tax shelter au secteur du jeu vid\u00e9o a r\u00e9cemment \u00e9t\u00e9 pr\u00e9sent\u00e9 au Parlement. 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