L’accord FATCA a été signé entre la Belgique et les Etats-Unis
Auteur | Pauline Maufort |
La Belgique et les Etats-Unis ont signé le mercredi 23 avril un accord pour le respect des obligations fiscales internationales et la mise en œuvre de la loi FATCA.
Le Foreign Account Tax Compliance Act est une législation d’origine américaine visant à lutter contre la fraude et l’évasion fiscale par les citoyens américains qui détiennent des comptes dans des institutions financières étrangères (banques, fonds d’investissements, compagnies d’assurances).
FATCA vise à imposer à ces institutions financières l’obligation de fournir au Trésor américain des informations relatives à leurs clients ressortissant des Etats-Unis (identité, soldes des comptes, revenus financiers, …).
De nombreux Etats européens, dont la Belgique, ont pris part au projet et négocié des accords intergouvernementaux avec les États-Unis afin de rendre applicable la loi FATCA dans leur ordre législatif national.
Par la conclusion de tels accords, les Etats signataires visent à améliorer le respect des règles fiscales internationales à travers une assistance mutuelle en matière fiscale basée sur un échange automatique d’informations.
L’accord signé par la Belgique et les Etats-Unis précise les informations qui devront être collectées et échangées ainsi que les modalités de mise en œuvre de cet échange.
Les organismes financiers belges auront donc sous peu l’obligation de renseigner à l’administration fiscale belge les comptes qu’ils détiennent au nom de leurs clients américains. Ces informations seront transmises annuellement au gouvernement des Etats-Unis.
Cette nouvelle législation s’inscrit dans une tendance visant à améliorer la transparence et la coopération entre Etats en matière fiscale. On constate cette tendance tant au niveau mondial qu’au niveau...
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