Nouveau cadre fiscal pour l’économie collaborative : taux réduit à 10% pour les revenus ne dépassant pas 5.000 euros par an
Auteur | Chloé Binnemans |
L’économie collaborative est en plein essor. Les particuliers fournissent de plus en plus de services via des applications et des plateformes numériques (Menu Next Door, Take Eat Easy, Listminut, Uber, AirBsit, etc.), allant de la réalisation de plats « take away » réalisés par un voisin, au partage de voiture, en passant par le babysitting.
Cependant, le régime fiscal actuel n’est pas adapté à cette nouvelle économie. jusqu’à présent, l'économie collaborative se situait dans une zone grise, échappant largement au fisc belge. en principe, les prestataires occasionnels étaient tenus de déclarer les revenus générés par leur activité occasionnelle au titre de « revenus divers », taxés au taux de 33%. force est de constater que peu de contribuables qui, par exemple, babysittaient des enfants (airbsit) ou cuisinaient pour leurs voisins (menu next door), déclaraient ces revenus dans leur...
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