La nouvelle planification fiscale
Auteur | Thierry Afschrift |
La crise financière et la réaction des états à forte taxation bouleversent les habitudes des fiscalistes et des contribuables. La lutte contre les paradis fiscaux et les menaces sur certaines formes de secret bancaire vont rendre obsolètes certains mécanismes classiques de planification patrimoniale, qui relèvent parfois de la fraude fiscale.
Cette évolution n’est pas terminée. L’endettement excessif des états et leur incapacité à réduire de manière substantielle leurs dépenses les plus lourdes dans le domaine de la sécurité sociale et de la fonction publique surtout, les amèneront malheureusement à augmenter encore les impôts, même si ce sera certainement au détriment de l’économie. Outre des hausses de TVA, déjà décidé en Grèce et en Espagne, il faut craindre qu’augmentent encore certains impôts directs.
En Belgique, quelle que soit la composition du gouvernement, il faut craindre, à court ou à moyen terme, une augmentation du précompte mobilier sur les intérêts, une taxation sur les plus-values sur action, et peut-être une augmentation du taux marginal sur les revenus professionnels les plus élevés. À l’impôt des sociétés, on peut redouter des mesures augmentant la base imposable, sinon le taux.
Devant de telles menaces, les entreprises réagissent naturellement par un souci d’évitement de l’impôt : celui-ci est un coût non productif pour elle et le souci d’une bonne gestion les conduire logiquement à tenter d’en atténuer les effets. Le même raisonnement vaut bien sûr pour les particuliers.
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