{"id":27757,"date":"2020-12-15T18:54:37","date_gmt":"2020-12-15T16:54:37","guid":{"rendered":"https:\/\/www.e2.law\/?p=27757"},"modified":"2022-10-20T11:23:53","modified_gmt":"2022-10-20T09:23:53","slug":"regime-fiscal-dune-cession-dactions","status":"publish","type":"post","link":"https:\/\/www.e2.law\/fr\/2020\/12\/15\/regime-fiscal-dune-cession-dactions\/","title":{"rendered":"R\u00e9gime fiscal d’une cession d’actions"},"content":{"rendered":"

Les actions ne subissent normalement aucun imp\u00f4t \u00e0 l\u2019occasion de leur cession.<\/h3>\n
\n

Par exception, une taxation frappe les op\u00e9rations qui constituent des op\u00e9rations de bourse.<\/h3>\n<\/blockquote>\n

Dans le chef de l’acqu\u00e9reur, l’op\u00e9ration de cession en elle-m\u00eame n’est soumise \u00e0 aucune taxe.\u00a0\u00a0<\/strong><\/h3>\n

Contrairement \u00e0 ce qui se passe en France, la cession d’actions n’est soumise, en Belgique, \u00e0 aucun droit d’enregistrement.<\/p>\n

C’est la raison laquelle, la vente de parts de soci\u00e9t\u00e9s peut pr\u00e9senter un avantage pour l’acqu\u00e9reur d’une soci\u00e9t\u00e9 immobili\u00e8re; celui-ci ne doit pas d\u00e9bourser de droits d’enregistrement, alors qu’il aurait d\u00fb payer des droits d’enregistrement si la transaction avait port\u00e9 directement sur un immeuble (voir l’article publi\u00e9 sur le portail internet notaire.be<\/a>).<\/p>\n

Dans le chef du vendeur, la plus-value n’est normalement pas taxable\u00a0<\/strong><\/h3>\n

En r\u00e8gle g\u00e9n\u00e9rale, la plus-value r\u00e9alis\u00e9e par une personne physique lors de la vente d’actions n’est pas impos\u00e9e en Belgique.<\/p>\n

Invers\u00e9ment, les moins-values ne sont pas d\u00e9ductibles en Belgique.<\/p><\/blockquote>\n

Par exception, lorsque l’op\u00e9ration pr\u00e9sente un caract\u00e8re sp\u00e9culatif, elle peut constituer une op\u00e9ration taxable au titre des revenus divers.\u00a0 C’est notamment le cas si les actions actions c\u00e9d\u00e9es avaient \u00e9t\u00e9 r\u00e9cemment acquises par le vendeur.<\/p>\n

Par exception \u00e9galement, sont normalement taxables les plus-values internes<\/a>, les plus-values effectu\u00e9es par un trader professionnel, ou les plus-value effectu\u00e9es sur la vente d’un int\u00e9r\u00eat\u00a0 consid\u00e9rable <\/span>dans une soci\u00e9t\u00e9 belge \u00e0 une entreprise \u00e9trang\u00e8re.<\/p>\n

Concernant la taxe frappant la vente d’un int\u00e9r\u00eat consid\u00e9rable, la taxe est due y compris au cas o\u00f9 l’acqu\u00e9reur est un ressortissant de l’EEE mais qu’il revend les actions \u00e0 un non-ressortissant dans un d\u00e9lai de 5 ans.<\/p><\/blockquote>\n

Si le vendeur est une soci\u00e9t\u00e9, par d\u00e9faut, la plus-value est taxable, mais il existe des cas d’exon\u00e9ration.<\/p>\n

La taxe sur les op\u00e9rations de bourse<\/h3>\n

La taxe sur les op\u00e9rations de bourse (TOB)<\/a> est applicable sur toute op\u00e9ration de bourse imposable ayant pour objet des instruments financiers belges ou \u00e9trangers, conclue ou ex\u00e9cut\u00e9e en Belgique \u00e0 l\u2019intervention d\u2019un interm\u00e9diaire professionnel.<\/p>\n

Cet imp\u00f4t est directement retenu par la banque ou la soci\u00e9t\u00e9 de bourse de l\u2019investisseur qui proc\u00e8de \u00e0 la transaction. La TOB ne s\u2019applique toutefois pas \u00e0 la souscription d\u2019actions lors de leur \u00e9mission. Si on souscrit \u00e0 une augmentation de capital, par exemple, il n\u2019y aura donc pas de taxe boursi\u00e8re.<\/p>\n

 <\/p>\n

 <\/p>\n

Pour m\u00e9moire :<\/h3>\n
    \n
  • Il existe en Belgique une taxe sur les dividendes, appel\u00e9e “pr\u00e9compte mobilier”, pr\u00e9lev\u00e9e \u00e0 la source et lib\u00e9ratoire.\u00a0 Une exon\u00e9ration (partielle) existe.<\/li>\n
  • La d\u00e9tention d’actions dans une soci\u00e9t\u00e9 \u00e9trang\u00e8re peut donner lieu au paiement de dividendes dans le pays d’\u00e9tablissement de la soci\u00e9t\u00e9 ainsi qu’en Belgique.\u00a0 Des conventions pr\u00e9ventives de double imposition existent avec certains Etats; les mettre en application peut s’av\u00e9rer malais\u00e9 dans certains cas.<\/li>\n
  • Il existait une taxe sur les comptes-titres, annul\u00e9e.<\/li>\n<\/ul>\n

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

    Les actions ne subissent normalement aucun imp\u00f4t \u00e0 l\u2019occasion de leur cession. Par exception, une taxation frappe les op\u00e9rations qui constituent des op\u00e9rations de bourse. Dans le chef de l’acqu\u00e9reur, l’op\u00e9ration de cession en elle-m\u00eame n’est soumise \u00e0 aucune taxe.\u00a0\u00a0 Contrairement \u00e0 ce qui se passe en France, la cession d’actions n’est soumise, en Belgique, \u00e0 […]<\/p>\n","protected":false},"author":169,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[141],"tags":[],"class_list":["post-27757","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"acf":[],"yoast_head":"\nR\u00e9gime fiscal d'une cession d'actions - e2.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:\/\/www.e2.law\/fr\/2020\/12\/15\/regime-fiscal-dune-cession-dactions\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9gime fiscal d'une cession d'actions - e2.law\" \/>\n<meta property=\"og:description\" content=\"Les actions ne subissent normalement aucun imp\u00f4t \u00e0 l\u2019occasion de leur cession. 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