Nouvelles règles en matière de revenus définitivement taxés
Auteur | Martin Van Beirs |
En 1990, l'Union européenne a adopté la directive fiscale "mère-fille", visant à supprimer toute double imposition des dividendes distribués entre une société filiale établie dans un Etat membre, et sa société mère établie dans un autre Etat membre. La filiale ayant en principe subi l'impôt sur le bénéfice qu'elle distribue à sa mère, il convient que ce même bénéfice ne soit pas à nouveau imposé lors de cette distribution.
A cette fin, la Directive mère-fille édicte deux règles essentielles : l'Etat de la société filiale qui distribue le dividende doit exonérer celui-ci de toute retenue à la source, d'une part, et l'Etat de la société mère qui reçoit le dividende doit prévoir un système d'exemption ou d'imputation, d'autre part.
La Belgique connaissait, dès avant l'adoption de cette Directive, un pareil système d'exemption des revenus distribués par la filiale à la société mère, connu sous le vocable RDT (pour "revenus définitivement taxés"), mais ce système était réservé aux revenus distribués entre sociétés belges. Depuis la transposition de la Directive mère-fille en droit belge, tous les dividendes versés à une société mère établie dans un Etat membre, ainsi que tous les dividendes recueillis par une société mère belge en provenance d'une filiale établie dans un autre Etat membre, sont exonérés d'impôt à concurrence de 95 % de leur montant, pour autant bien entendu qu'un certain nombre de conditions soient par ailleurs remplies (cf. articles 202 et 203 CIR).
Le Conseil de l'Union européenne a adopté en 2014 et 2015 deux directives successives, qui visent à corriger partiellement le système en place.
L'objectif de la première directive est d'éviter les cas de "double non-imposition" résultant des instruments financiers dits "hybrides", c'est-à-dire qui reçoivent une qualification juridique différente...
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