{"id":29990,"date":"2021-03-17T13:53:30","date_gmt":"2021-03-17T11:53:30","guid":{"rendered":"https:\/\/www.e2.law\/?p=29990"},"modified":"2023-05-16T16:27:01","modified_gmt":"2023-05-16T14:27:01","slug":"tax-shelter","status":"publish","type":"post","link":"https:\/\/www.e2.law\/fr\/2021\/03\/17\/tax-shelter\/","title":{"rendered":"Tax Shelter pour soci\u00e9t\u00e9s start-ups"},"content":{"rendered":"<div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#333333;--awb-content-color:#747474;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#0da74c;--awb-title-font-family:&quot;Roboto Slab&quot;;--awb-title-font-weight:300;--awb-title-font-style:normal;--awb-title-font-size:14px;--awb-content-font-family:&quot;PT Sans&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-29990-1\"><div class=\"fusion-panel panel-default panel-9806b95510442357e fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_9806b95510442357e\"><a aria-expanded=\"false\" aria-controls=\"9806b95510442357e\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-29990-1\" data-target=\"#9806b95510442357e\" href=\"#9806b95510442357e\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Qu'est ce que c'est ? <\/span><\/a><\/h4><\/div><div id=\"9806b95510442357e\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_9806b95510442357e\"><div class=\"panel-body toggle-content fusion-clearfix\"><\/p>\n<p>Il s&#8217;agit d\u2019une <strong>r\u00e9duction d\u2019imp\u00f4t<\/strong> octroy\u00e9e au contribuable ayant investi \u00e0 titre priv\u00e9, et moyennant le respect des conditions applicable une\u00a0<strong>petite entreprise d\u00e9butante<\/strong> (Tax Shelter start-up).<\/p>\n<p>L\u2019investissement doit se faire lors de la constitution de la soci\u00e9t\u00e9 (ou de la premi\u00e8re inscription \u00e0 la BCE dans le cas d&#8217;une activit\u00e9 pr\u00e9alablement exerc\u00e9e en personne physique ou par une autre personne morale) ou \u00e0 l\u2019occasion d\u2019une augmentation de capital dans les 4 ans suivant sa constitution.<\/p>\n<blockquote><p>Il existe \u00e9galement un tax shelter sp\u00e9cifique pour les entreprises en croissance (Scale-ups), en la 5\u00e8me et la 10\u00e8me ann\u00e9e d&#8217;existence.<\/p><\/blockquote>\n<div><\/div>\n<p><\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-5aa240facded81385 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_5aa240facded81385\"><a aria-expanded=\"false\" aria-controls=\"5aa240facded81385\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-29990-1\" data-target=\"#5aa240facded81385\" href=\"#5aa240facded81385\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Quel est le montant de la r\u00e9duction d'imp\u00f4t? <\/span><\/a><\/h4><\/div><div id=\"5aa240facded81385\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_5aa240facded81385\"><div class=\"panel-body toggle-content fusion-clearfix\"><\/p>\n<p>La r\u00e9duction d\u2019imp\u00f4t est de <strong>30 %<\/strong>\u00a0ou\u00a0<strong>45 %<\/strong> du montant investi dans une petite entreprise d\u00e9butante (en fonction du type d\u2019entreprise):<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>30% dans une petite-soci\u00e9t\u00e9<\/li>\n<li>45 % dans une micro-soci\u00e9t\u00e9<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-08e5f2e34bd22bbd2 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_08e5f2e34bd22bbd2\"><a aria-expanded=\"false\" aria-controls=\"08e5f2e34bd22bbd2\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-29990-1\" data-target=\"#08e5f2e34bd22bbd2\" href=\"#08e5f2e34bd22bbd2\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Investir dans quel type de v\u00e9hicule juridique?<\/span><\/a><\/h4><\/div><div id=\"08e5f2e34bd22bbd2\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_08e5f2e34bd22bbd2\"><div class=\"panel-body toggle-content fusion-clearfix\"><\/p>\n<p>Cela s&#8217;applique aux investissements faits uniquement aux petites (ou micro) soci\u00e9t\u00e9s ayant la personnalit\u00e9 juridique.<\/p>\n<blockquote><p>Ainsi, les asbl ou les soci\u00e9t\u00e9s simples ne permettent pas de b\u00e9n\u00e9ficier du champs d&#8217;application du tax shelter.<\/p><\/blockquote>\n<p>Certaines soci\u00e9t\u00e9s sont exclues (soci\u00e9t\u00e9 autre qu&#8217;une petite soci\u00e9t\u00e9, soci\u00e9t\u00e9 d&#8217;investissement, de tr\u00e9sorerie ou de financement, soci\u00e9t\u00e9 immobili\u00e8re, soci\u00e9t\u00e9 issue d&#8217;une fusion, soci\u00e9t\u00e9s cot\u00e9es en bourse, soci\u00e9t\u00e9s se trouvant dans des conditions d&#8217;insolvabilit\u00e9&#8230;).<\/p>\n<div>Le recours au tax shelter n\u00e9cessite que la soci\u00e9t\u00e9 respecte un certain nombre d&#8217;obligations sur la dur\u00e9e.\u00a0 En voici quelques exemples:<\/div>\n<ul>\n<li>la soci\u00e9t\u00e9 ne peut pas\u00a0 utiliser les sommes per\u00e7ues pour une distribution de dividendes ou pour l&#8217;acquisition d&#8217;actions ou parts ni pour consentir des pr\u00eats.<\/li>\n<li>par ailleurs, la soci\u00e9t\u00e9, ne peut pas avoir per\u00e7u un apport fiscalement favoris\u00e9 sup\u00e9rieur \u00e0 250.000 euros au cours de son existence.<\/li>\n<li>fournir \u00e0 ses actionnaires les documents justificatifs leur permettant de b\u00e9n\u00e9ficier de la r\u00e9duction d&#8217;imp\u00f4t.<\/li>\n<\/ul>\n<p>L&#8217;investissement peut encore \u00eatre effectu\u00e9 via une plateforme de crowdfunding agr\u00e9\u00e9e.<\/p>\n<p><\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-9c53e28a7c29ff0ef fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_9c53e28a7c29ff0ef\"><a aria-expanded=\"false\" aria-controls=\"9c53e28a7c29ff0ef\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-29990-1\" data-target=\"#9c53e28a7c29ff0ef\" href=\"#9c53e28a7c29ff0ef\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Certains contribuables sont-ils exclus? <\/span><\/a><\/h4><\/div><div id=\"9c53e28a7c29ff0ef\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_9c53e28a7c29ff0ef\"><div class=\"panel-body toggle-content fusion-clearfix\"><\/p>\n<div><\/div>\n<div>Sont exclus:<\/div>\n<ul>\n<li>Les dirigeants de l&#8217;entreprise (Cette exclusion s&#8217;applique aux g\u00e9rants, administrateurs, liquidateurs, fonctions analogues, directement ou indirectement comme repr\u00e9sentant d&#8217;une personnes morales et les conjoints).<\/li>\n<\/ul>\n<div>\n<ul>\n<li>Les investisseurs d\u00e9tenant plus de 30 % du capital social (post-investment).<\/li>\n<\/ul>\n<\/div>\n<p>Par p\u00e9riode imposable, un contribuable ne peut investir plus de EUR 100.000 sous le r\u00e9gime de tax shelter (start-up et scale-up).<\/p>\n<p>En cas d&#8217;investissements directs dans une soci\u00e9t\u00e9, les investisseurs devront conserver les actions durant un minimum de quatre ann\u00e9es (48 mois), sauf si l&#8217;entreprise a d\u00e9j\u00e0 fait faillite avant. Au cas o\u00f9 les investisseurs ne respectent plus la condition de dur\u00e9e, ils devront le cas \u00e9ch\u00e9ant rembourser la r\u00e9duction d&#8217;imp\u00f4t au prorata du nombre de mois restants.<\/p>\n<p><\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-f277d28e7857f4a23 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_f277d28e7857f4a23\"><a aria-expanded=\"false\" aria-controls=\"f277d28e7857f4a23\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-29990-1\" data-target=\"#f277d28e7857f4a23\" href=\"#f277d28e7857f4a23\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Que faire pour b\u00e9n\u00e9ficier du tax shelter ? <\/span><\/a><\/h4><\/div><div id=\"f277d28e7857f4a23\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_f277d28e7857f4a23\"><div class=\"panel-body toggle-content fusion-clearfix\"><\/p>\n<p>Le contribuable doit remplir le cadre pr\u00e9vu \u00e0 cet effet dans sa d\u00e9claration fiscale (cadre X, II), sur base de l&#8217;attestation fournie par la soci\u00e9t\u00e9.<\/p>\n<p>Pour pouvoir obtenir la r\u00e9duction d\u2019imp\u00f4t (et la conserver), Il faut tenir plusieurs documents justificatifs \u00e0 la disposition de l\u2019administration.<\/p>\n<p>&nbsp;<\/p>\n<p><\/div><\/div><\/div><\/div><\/div>\n<p><a href=\"https:\/\/eservices.minfin.fgov.be\/myminfin-web\/pages\/fisconet\/document\/d28beac8-7b60-4a2d-9fed-bb026e269306?_ga=2.231851868.2129083562.1615976427-571528367.1606915283\">Plus d&#8217;info (circulaire tax shelters start-ups)<\/a><\/p>\n<div>\n<p>&nbsp;<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Plus d&#8217;info (circulaire tax shelters start-ups) &nbsp;<\/p>\n","protected":false},"author":169,"featured_media":29996,"comment_status":"closed","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-29990","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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