{"id":31581,"date":"2021-08-17T13:11:19","date_gmt":"2021-08-17T11:11:19","guid":{"rendered":"https:\/\/www.e2.law\/?p=31581"},"modified":"2024-07-24T12:00:22","modified_gmt":"2024-07-24T10:00:22","slug":"regime-fiscal-dun-stock-option","status":"publish","type":"post","link":"https:\/\/www.e2.law\/fr\/2021\/08\/17\/regime-fiscal-dun-stock-option\/","title":{"rendered":"R\u00e9gime fiscal d’un stock option"},"content":{"rendered":"

L’octroi de droits de souscription dans le cadre d’un stock option plan, en vertu ou en relation avec l’activit\u00e9 professionnelle du b\u00e9n\u00e9ficiaire, constitue en r\u00e8gle g\u00e9n\u00e9rale un avantage en nature taxable.<\/p>\n

Cet avantage en nature constitue un revenu professionnel imposable dans le chef du b\u00e9n\u00e9ficiaire.<\/p>\n

Si les droits de souscription sont offerts au b\u00e9n\u00e9ficiaire en sa qualit\u00e9 de salari\u00e9 belge de la Soci\u00e9t\u00e9, l’avantage en nature imposable peut \u00eatre calcul\u00e9 conform\u00e9ment \u00e0 la loi du 26 mars 1999 (ci-apr\u00e8s la “Loi”), pour autant que certaines conditions soient respect\u00e9es.<\/p>\n

<\/p>\n<\/div>

<\/i><\/i><\/span>Condition d'applicabilit\u00e9 sp\u00e9cifique :<\/span><\/a><\/h4><\/div>
\n

Condition d’applicabilit\u00e9 sp\u00e9cifique :<\/span><\/p>\n

Pour que le r\u00e9gime fiscal pr\u00e9vu par la loi soit applicable, le b\u00e9n\u00e9ficiaire doit notamment accepter l’offre de droits de souscription par \u00e9crit au plus tard le soixanti\u00e8me jour suivant la date de l’offre.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>P\u00e9riode imposable :<\/span><\/a><\/h4><\/div>
\n

Si le b\u00e9n\u00e9ficiaire a accept\u00e9 l’offre par \u00e9crit au plus tard le soixanti\u00e8me jour suivant la date de l’offre, le droit de souscription est, du point de vue fiscal, r\u00e9put\u00e9 avoir \u00e9t\u00e9 accord\u00e9 le soixanti\u00e8me jour, m\u00eame si l’exercice du droit de souscription est soumis \u00e0 des conditions suspensives ou r\u00e9solutoires. Le b\u00e9n\u00e9ficiaire qui n’a pas notifi\u00e9 par \u00e9crit son acceptation de l’offre de droits de souscription avant l’expiration de ce d\u00e9lai est r\u00e9put\u00e9 avoir rejet\u00e9 l’offre.<\/p>\n

Il faut en outre que le plan d’option remplisse certaines conditions et qu’un r\u00e9viseur d’entreprise ait valoris\u00e9 la soci\u00e9t\u00e9.<\/p><\/blockquote>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Base imposable<\/span><\/a><\/h4><\/div>
\n

La base imposable de l’avantage en nature accord\u00e9 est fix\u00e9e forfaitairement \u00e0 un pourcentage de la valeur r\u00e9elle des actions (auxquelles se rapportent les droits de souscription) au moment de l’offre.<\/p>\n

La valeur des actions est sa valeur r\u00e9elle au moment de l’offre, telle que d\u00e9termin\u00e9e par l’offrant apr\u00e8s avis contraignant du commissaire aux comptes de la soci\u00e9t\u00e9 \u00e9mettrice ou, en l’absence d’un tel commissaire aux comptes, par un commissaire aux comptes ou un comptable d\u00e9sign\u00e9 par cette soci\u00e9t\u00e9. Dans le cas des actions repr\u00e9sentatives du capital, la valeur vis\u00e9e au point 2\u00b0 ne peut \u00eatre inf\u00e9rieure \u00e0 leur valeur nominale telle que d\u00e9termin\u00e9e par les derniers comptes annuels de la soci\u00e9t\u00e9 \u00e9mettrice, approuv\u00e9s par l’organe comp\u00e9tent avant la date de l’offre.<\/p>\n

L’avantage imposable est fix\u00e9 forfaitairement \u00e0 18% de la valeur telle que d\u00e9termin\u00e9e ci-dessus. Si le droit de souscription est accord\u00e9 pour plus de cinq (5) ans \u00e0 compter de la date de l’offre, l’avantage imposable est augment\u00e9 de 1% de ladite valeur, par ann\u00e9e ou partie d’ann\u00e9e, apr\u00e8s la cinqui\u00e8me ann\u00e9e.<\/p>\n

Ces pourcentages sont r\u00e9duits de moiti\u00e9 si les conditions suivantes sont remplies :<\/p>\n

1\u00b0 le prix d’exercice du droit de souscription est d\u00e9termin\u00e9 avec certitude au moment de l’offre ;<\/p>\n

2\u00b0 le droit de souscription comporte les clauses suivantes :<\/p>\n

– Il ne peut \u00eatre exerc\u00e9 ni avant l’expiration de la troisi\u00e8me ann\u00e9e civile suivant l’ann\u00e9e de l’offre, ni apr\u00e8s l’expiration de la dixi\u00e8me ann\u00e9e suivant l’ann\u00e9e de l’offre ;<\/p>\n

– Elle ne peut \u00eatre transf\u00e9r\u00e9e entre vifs<\/p>\n

3\u00b0 Le risque de diminution de la valeur des actions sur lesquelles portent les droits de souscription apr\u00e8s l’octroi du droit de souscription ne peut \u00eatre couvert directement ou indirectement ni par la personne qui accorde l’option ni par une personne qui lui est interd\u00e9pendante ;<\/p>\n

4\u00b0 Le droit de souscription porte sur des actions de la soci\u00e9t\u00e9 au profit de laquelle l’activit\u00e9 professionnelle est exerc\u00e9e ou sur des actions d’une autre soci\u00e9t\u00e9 dans laquelle la premi\u00e8re a un int\u00e9r\u00eat direct ou indirect au sens de l’arr\u00eat\u00e9 royal du 8 octobre 1976 relatif aux comptes annuels des entreprises.<\/p>\n

Pour les b\u00e9n\u00e9ficiaires qui entrent dans le champ d’application de la loi, l’avantage imposable est donc calcul\u00e9 comme suit :<\/p>\n

Avantage imposable = montant des droits de souscription accord\u00e9s x prix d’exercice x [tbd] %.<\/p>\n

Cette base imposable est alors tax\u00e9e au taux de l’imp\u00f4t progressif sur le revenu des personnes applicable au b\u00e9n\u00e9ficiaire des droits de souscription.<\/p>\n

Tout montant pay\u00e9 par le b\u00e9n\u00e9ficiaire pour se voir accorder les droits de souscription est d\u00e9duit du montant de l’avantage imposable.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

L’octroi de droits de souscription dans le cadre d’un stock option plan, en vertu ou en relation avec l’activit\u00e9 professionnelle du b\u00e9n\u00e9ficiaire, constitue en r\u00e8gle g\u00e9n\u00e9rale un avantage en nature taxable.<\/p>\n","protected":false},"author":169,"featured_media":0,"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":[822],"class_list":["post-31581","post","type-post","status-publish","format-standard","hentry","category-non-classifiee","tag-stock-options-fr"],"acf":[],"yoast_head":"\nR\u00e9gime fiscal d'un stock option - 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\/2021\/08\/17\/regime-fiscal-dun-stock-option\/\" \/>\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'un stock option - 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