{"id":27759,"date":"2020-12-15T18:53:51","date_gmt":"2020-12-15T16:53:51","guid":{"rendered":"https:\/\/www.e2.law\/?p=27759"},"modified":"2021-03-11T16:50:39","modified_gmt":"2021-03-11T14:50:39","slug":"taxe-sur-les-operations-de-bourse-tob","status":"publish","type":"post","link":"https:\/\/www.e2.law\/fr\/2020\/12\/15\/taxe-sur-les-operations-de-bourse-tob\/","title":{"rendered":"Taxe sur les op\u00e9rations de bourse (TOB)"},"content":{"rendered":"

La taxe sur les op\u00e9rations de bourse (TOB) est applicable sur toute op\u00e9ration de bourse imposable ayant pour objet des
\ninstruments financiers belges ou \u00e9trangers, conclue ou ex\u00e9cut\u00e9e en Belgique \u00e0 l\u2019intervention d\u2019un interm\u00e9diaire professionnel.<\/h3>\n

L’ambition de cet article n’est pas de fournir un avis fiscal ni de r\u00e9sumer de fa\u00e7on pr\u00e9cise le r\u00e9gime applicable \u00e0 cette taxe.\u00a0 Nous renvoyons pour l’essential vers la FAQ – Taxe sur les op\u00e9rations de bourse<\/a>, accessible sur le site internet du SPF Finances.<\/h4>\n

La formulation des principes peut laisser penser que toute op\u00e9ration de cession ou d’acquisition d’actions ou parts de soci\u00e9t\u00e9 donne lieu \u00e0 l’application de cette taxe.<\/h4>\n

En effet, selon l\u2019article 120 du Code des droits et taxes divers (C.DTD) , les op\u00e9rations soumises \u00e0 la taxe visent, notamment, les cessions et acquisitions \u00e0 titre on\u00e9reux de valeurs mobili\u00e8res belges ou \u00e9trang\u00e8res, lorsqu\u2019elles sont conclues ou ex\u00e9cut\u00e9es en Belgique.<\/p>\n

Les valeurs mobili\u00e8res visent en effet les actions ou parts de soci\u00e9t\u00e9s.<\/p>\n

Cela peut donner \u00e0 penser que les op\u00e9rations portant sur des actions ou parts de soci\u00e9t\u00e9s sont toujours soumises \u00e0 la taxe.\u00a0 Or, ce n’est pas le cas: car une op\u00e9ration n’est consid\u00e9r\u00e9e comme conclue ou ex\u00e9cut\u00e9e en Belgique que dans les cas suivants (apr\u00e8s l’article 120 C.DTD):<\/p>\n

Une op\u00e9ration est conclue ou ex\u00e9cut\u00e9e en Belgique:<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0lorsque un\u00a0interm\u00e9diaire professionnel\u00a0\u00e9tabli en Belgique intervient dans la conclusion ou l\u2019ex\u00e9cution de l\u2019op\u00e9ration,\u00a0ou<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0si l\u2019ordre relatif aux op\u00e9rations vis\u00e9es est pass\u00e9 directement ou indirectement aupr\u00e8s d\u2019un\u00a0interm\u00e9diaire professionnel\u00a0\u00e9tabli \u00e0 l\u2019\u00e9tranger\u00a0:<\/p>\n

* soit par une personne physique ayant sa\u00a0r\u00e9sidence habituelle en Belgique\u00a0;
\n* soit par une personne morale pour le compte d\u2019un si\u00e8ge ou d\u2019un \u00e9tablissement de celle-ci en Belgique.<\/p>\n

Les principaux interm\u00e9diaires professionnels sont les \u00e9tablissements de cr\u00e9dit, les soci\u00e9t\u00e9s de bourse et les plates-formes de n\u00e9gociation, qu\u2019ils interviennent ou non au titre de commissionnaire, courtier ou mandataire de l’une des parties (le vendeur ou l\u2019acheteur) (Faq n\u00b06).<\/p>\n

Pour le fin mot de l’histoire, voir la faq n\u00b07:<\/p>\n

“7. La TOB est-elle due pour les op\u00e9rations conclues ou ex\u00e9cut\u00e9es sans l\u2019intervention d\u2019un interm\u00e9diaire professionnel ?<\/span><\/em><\/p>\n

Les op\u00e9rations dans lesquelles aucun interm\u00e9diaire\u00a0 professionnel n\u2019intervient ou ne contracte soit pour le compte de l\u2019une des parties, soit pour compte propre, sont exempt\u00e9es de la TOB.<\/em><\/p>\n

Les op\u00e9rations qui sont conclues ou ex\u00e9cut\u00e9es directement entre particuliers ne sont donc, par cons\u00e9quent, pas soumises \u00e0 la taxe”.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

La taxe sur les op\u00e9rations de bourse (TOB) 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. L’ambition de cet article n’est pas de fournir un avis fiscal ni de r\u00e9sumer de fa\u00e7on pr\u00e9cise le r\u00e9gime applicable \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-27759","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"acf":[],"yoast_head":"\nTaxe sur les op\u00e9rations de bourse (TOB) - 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\/taxe-sur-les-operations-de-bourse-tob\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe sur les op\u00e9rations de bourse (TOB) - e2.law\" \/>\n<meta property=\"og:description\" content=\"La taxe sur les op\u00e9rations de bourse (TOB) 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. 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