Déductibilité des frais liés à l’obtention d’un MBA
Auteur | Pascale Hautfenne |
Il a souvent été question de la déductibilité des frais liés à un MBA (Master of Business Administration) à l’étranger à titre de frais professionnels.
La disposition légale en la matière est l’article 49 du CIR qui énonce que sont déductibles, à titre de frais professionnels, les frais que le contribuable a faits ou supportés pendant la période imposable en vue d'acquérir ou de conserver des revenus imposables.
L'article 53,1° CIR considère certes que ne constituent pas des frais professionnels les dépenses « d'instruction ou d'éducation et toutes autres dépenses non nécessitées par l'exercice de la profession ».
La question est donc déterminer la mesure dans laquelle les frais liés à l’obtention d’un MBA sont supportés en vue d’acquérir ou de conserver des revenus imposables.
La réponse est connue depuis longtemps : les frais de formation, en général, ne constituent des dépenses professionnelles déductibles que si elles présentent un lien direct avec l’activité professionnelle exercée par le contribuable au moment où la formation est entamée.
Les frais liés à l’obtention d’un MBA suivi à l’étranger sont dès lors déductibles pour autant qu’ils répondent à cette condition.
Les frais sont dans ce cas exposés en vue d'acquérir ou de conserver des revenus.
Le Service des Décisions anticipées (SDA) accepte, lui aussi, le caractère professionnel des frais, lorsque la formation se trouve en rapport direct avec l'activité professionnelle actuelle de l'intéressé et lorsqu’elle doit lui permettre d'exercer à l'avenir sa fonction avec plus de compétence.
Le SDA a encore récemment accepté la déduction des droits d'inscription et des tests d'admission, des frais de sélection, de l'assurance hospitalisation obligatoire, des intérêts payés sur les emprunts pour financer la formation MBA, des...
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