Le nouveau régime du tax shelter pour le cinéma est entré en vigueur
Auteur | Lida Achtari |
La loi du 12 mai 2014 qui modifie le régime du tax shelter, telle qu’évoquée dans un précédent numéro, est entrée en vigueur le 1er janvier 2015.
Un arrêté royal du 19 décembre 2014 précise par ailleurs les modalités d’exécution de cette loi.
La nouvelle loi impose notamment aux sociétés de production cinématographique et aux intermédiaires d’obtenir un agrément.
La demande d’agrément devra répondre à certaines conditions et devra être adressée à la cellule spécialisée Tax Shelter de l’administration fiscale qui vérifiera que toutes les conditions sont bien réunies.
Pour les sociétés de production, il y aura lieu de joindre - outre la dénomination, le numéro d’entreprise et l’objet social - un dossier comprenant une copie des derniers statuts coordonnés, le cas échéant un organigramme du groupe auquel cette société appartient, une attestation certifiant que la société de production n’est pas une entreprise de télédiffusion ou une entreprise liée à des entreprises de télédiffusion belges ou étrangères, un engagement de respecter la législation relative au régime de tax shelter, un engagement de respecter que ni la société de production, ni les sociétés qui lui sont liées ne peuvent devenir un investisseur éligible ainsi qu’un engagement de respecter que la société ne peut être intermédiaire.
Pour les intermédiaires, le dossier devra comprendre l’organigramme du groupe et l’engagement de respecter la législation du régime de tax shelter ainsi que, s’il s’agit d’une personne morale, une copie des derniers...
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