Luxembourg : projet de réforme fiscale
| Auteur | Sylvie Leyder |
Alors que la réforme fiscale belge semble difficile à finaliser, le Grand-duché de Luxembourg a une nouvelle fois une longueur d’avance sur ses voisins puisqu’il s’apprête à voter d’ici la fin de l’année un projet de réforme fiscale qui oriente le Luxembourg vers une compétitivité toujours accrue. Il s’agit en effet d’un pas vers la tendance actuelle d’élargissement de la base imposable et de la réduction du taux d’imposition.
Parmi les nouvelles mesures, l’on annonce pour les sociétés une baisse du taux d’imposition global lequel passera, avec une réduction progressive de l’Impôt sur le Revenu des Collectivités (IRC), de 29,22% à 27,08% en 2017 puis à 26,01% en 2018.
Le projet de loi prévoit aussi de soutenir les petites entreprises pour qui l’IRC sera davantage abaissé : ainsi, pour les sociétés dont le revenu imposable ne dépasserait pas 25.000 €, le taux d’imposition global passera à 22,80%.
L’impôt des Soparfi – qui, rappelons-le, bénéficient du régime...
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