Une nouvelle mesure contre l’anonymat des actions dans les sociétés belges
Auteur | Thierry Afschrift |
Une loi du 18 janvier 2010, publiée au Moniteur de ce 26 janvier, alourdit une nouvelle fois les dispositions légales anti-blanchiment, qui datent de 1993, et ont déjà été renforcées à de nombreuses reprises depuis lors.
Parmi les multiples obligations qu’elle impose, cette loi prévoit que désormais, « toute personne physique ou morale qui acquiert des titres représentatifs ou non du capital, conférant le droit de vote dans les sociétés anonymes … et qui ont émis des actions au porteur ou dématérialisées, doit déclarer à cette société, au plus tard le 5ème jour ouvrable suivant le jour de l’acquisition, le nombre de titres qu’elle possède lorsque les droits de vote afférents à ces titres atteignent une quotité de 25 % ou plus du total des droits de vote … ».
Le texte vise à empêcher des sociétés, dont les actions sont au porteur ou dématérialisées, de pouvoir déclarer, tant lors de l’ouverture d’un compte en banque, que lors d’un contrôle fiscal, qu’elles ignorent l’identité de leurs actionnaires.
Ce texte est complété par une disposition transitoire, visant les participations détenues à la date d’entrée en vigueur de la loi : celles-ci devront être déclarées à la société (et seulement à celle-ci) dans les six mois de cette entrée en vigueur.
Ces obligations n’existent pas pour les actionnaires détenant moins de 25 % des droits de vote dans la société, même s’il s’agit de sociétés contrôlées par une même personne, ou...
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