Le 1er janvier 2014: échange d’informations entre la Belgique et le Luxembourg
Auteur | Thierry Afschrift |
Le Moniteur belge vient de publier un accord conclu en 2009 entre la Belgique et le Luxembourg, en vue d’étendre l’échange d’informations entre ces deux pays en matière fiscale.
L’extension de ces informations se situe à deux niveaux.
D’abord, cet accord met fin à la possibilité pour le Luxembourg d’invoquer le secret bancaire pour se refuser à donner des informations de nature fiscale. Lorsque la Belgique en fera la demande, à propos d’une personne déterminée, le Luxembourg devra fournir des informations à la Belgique à propos des données, même bancaires, détenues dans une banque précise. Il en est de même à propos des avoirs détenus dans une compagnie d’assurances ou des informations détenues à titre fiduciaire.
De plus, les accords précédents ne prévoyaient d’échange d’informations qu’en matière d’impôts sur les revenus. Dorénavant, les informations devront être communiquées quel que soit l’impôt concerné. Cela devrait en pratique concerner essentiellement les droits de succession.
L’entrée en vigueur de ce nouveau texte est régie comme suit.
En ce qui concerne les précomptes, la Convention s’appliquera uniquement aux revenus attribués à partir du 1er janvier 2014.
Pour les autres impôts sur les revenus, elle s’appliquera aux impôts dus pour toute période imposable commençant à partir du 1er janvier 2014. La Belgique ne pourra donc poser aucune question au Luxembourg...
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