Le financement des PME via la PRICAF privée
Auteur | Colette Plasman |
La Belgique s'est dotée depuis le 22 avril 2003 (M.B. 9 mai 2003 - A.R. du 15/05/2003) d'un instrument juridique qui - à l'instar de la SICAF - permet à l'investisseur de placer ses fonds dans les sociétés commerciales et, dans le cas d'espèce, dans les PME.
Auparavant, si l'organisme de placement se dotait d'une personnalité juridique, il en résultait une déperdition fiscale pour les souscripteurs dont les revenus sont des dividendes taxés au précompte mobilier alors que la personne physique qui investissait en direct ne se voyait pas taxer sur les plus-values de participations qu'elle avait prises.
La PRICAF corrige cette disparité.
En effet, la PRICAF peut être constituée sous forme d'une société anonyme, d'une société en commandite par actions ou en commandite simple mais elle bénéficie d'un régime fiscal particulier en vertu duquel les dividendes qu'elle distribue sont exonérés de précompte mobilier dans la mesure où ils sont prélevés sur les bénéfices résultant de plus-values sur actions.
La PRICAF est constituée pour une durée maximale de douze ans et le précompte mobilier de 10% sur les bonis de liquidation distribués ne lui est pas applicable.
En outre, la PRICAF privée n'est imposée que sur les avantages anormaux ou bénévoles qu'elle reçoit et sur les D.N.A.
La neutralité...
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