18% d'impot pour certains sportifs
Auteur | Colette Plasman. |
Le 15 mai 2002, l'administration fiscale a rédigé une circulaire (AFER 14/2002 Impôts sur les revenus - Agrément relatif à certains sportifs étrangers) en vue d'harmoniser les règles en matière de précompte professionnel relatif aux sportifs étrangers et plus précisément les joueurs de football et de basket-ball de première et deuxième divisions. Cette circulaire prévoit que les revenus qui proviennent de l'activité exercée personnellement en Belgique par un sportif non-résident sont soumis à un précompte professionnel à un taux uniforme de 18%. Ce précompte constitue l'impôt définitif et ne doit donc plus être mentionné par ce contribuable dans une déclaration à l'impôt des non-résidents. Les revenus octroyés à des sportifs résidant en Belgique sont par contre soumis aux règles ordinaires de précompte professionnel et doivent toujours faire l'objet d'une déclaration à l'impôt des personnes physiques dans le chef du bénéficiaire.
En pratique, le régime d'agrément qui accorde cette diminution de précompte n'aura pas un champ d'application très large en ce qui concerne les joueurs de football étrangers qui sont engagés par un club de division I ou Il. En effet, le régime ne s'applique que dans la mesure où le joueur fournit une attestation de résidence à l'étranger, attestation rédigée par les autorités fiscales de son pays attestant que le joueur est encore résident fiscal de ce pays. Or, un joueur qui vient s'installer en Belgique pour y jouer une saison complète ne sera plus considéré comme un résident fiscal de son pays...
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