Intérêts notionnels : taux maximum de 3,8 %
| Auteur | Olivier Neirynck |
Chacun connaît désormais le bénéfice à tirer du mécanisme de la déduction pour capital à risque. Le taux ordinaire de la déduction des intérêts notionnels est de 4,473 % pour l’exercice d’imposition 2010.
Ce tarif ne peut, en principe, être supérieur à 6,5 % pour un exercice d’imposition déterminé. Il est toutefois conféré au Roi le pouvoir de modifier ce plafond.
C’est précisément ce qui a été décidé lors d’un récent Conseil des ministres, qui a approuvé un projet d’arrêté royal remplaçant le...
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