Détenir des avoirs à l'étranger n'est pas illégal
Auteur | Thierry Afschrift |
A entendre nombre de déclarations politiques, on croirait que, dans notre société mondialisée, la détention d'avoirs dans un pays autre que le sien constituerait un acte illégal.
Tel n'est bien entendu pas le cas.
Les seules restrictions en la matière sont actuellement les suivantes.
D'abord, il n'est pas permis d'entrer ou de sortir de l'Union européenne des espèces ou des titres, autrement que par la voie bancaire, pour une somme de plus de 10.000 , sans la déclarer. En cas de transfert d'un pays à l'autre de l'Union européenne, la déclaration ne doit être faite que sur demande expresse (par exemple d'un douanier), ce qui extrêmement rare.
Les transferts par voie bancaire sont toujours permis, dans le cadre de la libre circulation des capitaux. Il en est d'ailleurs de même des transferts d'espèce, s'ils sont déclarés.
Un résident belge est par ailleurs tenu de déclarer l'existence d'un compte dont il est titulaire. Il faut donc qu'il s'agisse de comptes ouverts en son nom, et ce sans qu'il importe qu'il s'agisse de comptes dits nominatifs, dits numérotés ou dits à pseudonyme : ces appellations ne changent rien au fait que c'est la personne physique elle-même qui est titulaire du compte.
Il n'est en revanche pas requis par la loi de déclarer les comptes dont une personne n'est que mandataire, qu'il s'agisse d'un mandataire d'une personne physique ou d'un mandataire, souvent administrateur, d'une société. En d'autres termes, un résident belge qui a la signature sur le compte d'une société, même offshore, ou d'une fondation, ne doit pas déclarer l'existence de ce compte.
Par ailleurs, les revenus perçus à l'étranger, sans retenue d'un...
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