{"id":31595,"date":"2021-08-17T15:57:12","date_gmt":"2021-08-17T13:57:12","guid":{"rendered":"https:\/\/www.e2.law\/?post_type=legalconcepts&#038;p=31595"},"modified":"2021-08-17T16:20:53","modified_gmt":"2021-08-17T14:20:53","slug":"impot-des-societes","status":"publish","type":"legalconcepts","link":"https:\/\/www.e2.law\/fr\/legalconcepts\/impot-des-societes\/","title":{"rendered":"Imp\u00f4t des soci\u00e9t\u00e9s"},"content":{"rendered":"<p>Sont soumis \u00e0 l&#8217;imp\u00f4t des soci\u00e9t\u00e9s : les soci\u00e9t\u00e9s, associations, organismes et \u00e9tablissements\u00a0qui :<\/p>\n<ul>\n<li>poss\u00e8dent une personnalit\u00e9 juridique<\/li>\n<li>ont leur si\u00e8ge social, leur principal \u00e9tablissement, le si\u00e8ge de direction ou d&#8217;administration en Belgique<\/li>\n<li>se livrent \u00e0 une exploitation ou \u00e0 des op\u00e9rations \u00e0 caract\u00e8re lucratif<\/li>\n<\/ul>\n<p>Il existe un certain nombre d&#8217;exceptions, visant notamment :<\/p>\n<ul>\n<li>les op\u00e9rations isol\u00e9es ou exceptionnelles<\/li>\n<li>les op\u00e9rations qui constituent une activit\u00e9 ne comportant qu\u2019accessoirement des op\u00e9rations commerciales, industrielles ou agricoles ou ne mettant pas en \u0153uvre des m\u00e9thodes<br \/>\nindustrielles ou commerciales<\/li>\n<\/ul>\n<p>Sur cette base, une certain nombre d&#8217;associations \u00e9chappent \u00e0 l&#8217;imp\u00f4t des soci\u00e9t\u00e9s.\u00a0 Elle sont alors g\u00e9n\u00e9ralement soumises \u00e0 l&#8217;imp\u00f4t des personnes morales.<\/p>\n<p>Les soci\u00e9t\u00e9s soumises \u00e0 l&#8217;imp\u00f4t des soci\u00e9t\u00e9s doivent rentrer une d\u00e9claration une fois par an.<\/p>\n<pre data-initialized=\"true\" data-gclp-id=\"5\"><div class=\"rcp_restricted\"><\/div><\/pre>\n","protected":false},"featured_media":0,"template":"","categories":[141],"tags":[],"class_list":["post-31595","legalconcepts","type-legalconcepts","status-publish","hentry","category-non-classifiee"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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