{"id":9738,"date":"2019-04-22T03:56:34","date_gmt":"2019-04-22T02:56:34","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/update-des-questions-sur-le-registre-ubo-voici-la-nouvelle-faq\/"},"modified":"2019-04-22T03:56:34","modified_gmt":"2019-04-22T02:56:34","slug":"update-des-questions-sur-le-registre-ubo-voici-la-nouvelle-faq","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/update-des-questions-sur-le-registre-ubo-voici-la-nouvelle-faq\/","title":{"rendered":"Update: Des questions sur le registre UBO? Voici la nouvelle FAQ!"},"content":{"rendered":"<p><strong>Le SPF Finances a publi\u00e9 une troisi\u00e8me mise \u00e0 jour de sa \u00ab\u00a0Foire aux questions\u00a0\u00bb concernant le registre UBO. Quels sont les changements les plus importants?<\/strong><\/p>\n<p>Le registre UBO est un registre centralis\u00e9 reprenant certaines informations sur les b\u00e9n\u00e9ficiaires effectifs des entit\u00e9s juridiques vis\u00e9es par la l\u00e9gislation. Ces entit\u00e9s vis\u00e9es sont\u00a0: les soci\u00e9t\u00e9s, les a(i)sbl et fondations, les trusts et fiducies, les constructions juridiques similaires aux trusts et fiducies.<\/p>\n<p>Toute une s\u00e9rie d\u2019informations concernant, notamment, ces b\u00e9n\u00e9ficiaires effectifs doivent \u00eatre transmises au SPF Finances pour la fin du mois de septembre 2019.<\/p>\n<p>La nouvelle FAQ clarifie qui est \u00e0 consid\u00e9rer comme UBO (<em>Ultimate Beneficial Owner<\/em>, b\u00e9n\u00e9ficiaires effectifs).<\/p>\n<p>Les UBOs sont d\u00e9finis comme :<\/p>\n<p>&#8211; Dans le cas des soci\u00e9t\u00e9s :<\/p>\n<ul>\n<li>La\/les personne(s) physique(s) qui poss\u00e8de(nt) directement ou indirectement un pourcentage suffisant de droits de vote ou une participation suffisante dans le capital de cette soci\u00e9t\u00e9 (indice de pourcentage suffisant : plus de 25%).<\/li>\n<li>Une ou plusieurs personnes physiques qui contr\u00f4lent cette soci\u00e9t\u00e9 par d\u2019autres moyens (par exemple\u00a0: le droit de nommer ou r\u00e9voquer les dirigeants principaux).<\/li>\n<li>Si aucune des personnes vis\u00e9es ci-dessus n\u2019a \u00e9t\u00e9 identifi\u00e9e ou s\u2019il existe un doute quant \u00e0 savoir si la ou les personnes identifi\u00e9es sont les b\u00e9n\u00e9ficiaires effectifs, le b\u00e9n\u00e9ficiaire effectif sera la ou les personnes physiques qui occupent la fonction de dirigeant principal.<\/li>\n<\/ul>\n<p>Dans le cas des trusts, fiducies ou constructions juridiques similaires :<\/p>\n<ul>\n<li>Le(s) constituant(s) ;<\/li>\n<li>Le(s) fiduciaire(s) ou trustee(s) ;<\/li>\n<li>Le(s) protecteur(s) eventuel(s) ;<\/li>\n<li>Les b\u00e9n\u00e9ficiaires ou s\u2019ils n\u2019ont pas \u00e9t\u00e9 d\u00e9sign\u00e9s, la cat\u00e9gorie de personnes physiques dans l\u2019int\u00e9r\u00eat principal desquelles la fiducie ou le trust a \u00e9t\u00e9 constitu\u00e9 ou op\u00e8re.<\/li>\n<li>Toute autre personne physique exer\u00e7ant le contr\u00f4le en dernier ressort du fait qu\u2019elle en est le propri\u00e9taire direct ou indirect ou par d\u2019autres moyens.<\/li>\n<\/ul>\n<p>La FAQ ajoute 5 autres exemples de la mani\u00e8re dont un b\u00e9n\u00e9ficiaire indirect peut \u00eatre identifi\u00e9.<\/p>\n<p>2 nouveaux chapitres sont \u00e9galement ajout\u00e9s concernant:<\/p>\n<ul>\n<li>Identifier les ubo lorsqu\u2019une entit\u00e9 interm\u00e9diaire est une a(i)sbl, fondations, trusts, fiducies ou construction juridique similaire.<\/li>\n<li>Obligation d&rsquo;enregistrement en cas en cas de d\u00e9membrement de propri\u00e9t\u00e9 ou d\u2019indivision.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/finances.belgium.be\/sites\/default\/files\/20190402_FAQ_FR_UBO_FINAL_CLEAN_1.pdf\">Lisez la FAQ du SPF Finances<\/a><\/p>\n<p>Voulez-vous savoir quelles sont les cons\u00e9quences concr\u00e8tes de la nouvelle l\u00e9gislation sur votre situation? <a href=\"https:\/\/lauwers-law.be\/fr\/contact\/\" target=\"_blank\" rel=\"noopener noreferrer\">Contactez Lauwers Avocats en droit fiscal.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le SPF Finances a publi\u00e9 une troisi\u00e8me mise \u00e0 jour de sa \u00ab\u00a0Foire aux questions\u00a0\u00bb concernant le registre UBO. Quels sont les changements les plus&#8230;<\/p>\n","protected":false},"author":7,"featured_media":8646,"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":[195],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Update: Des questions sur le registre UBO? Voici la nouvelle FAQ! | Lauwers Law<\/title>\n<meta name=\"description\" content=\"Le SPF Finances a publi\u00e9 une troisi\u00e8me mise \u00e0 jour de sa &quot;Foire aux questions&quot; concernant le registre UBO. 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