Option sur actions: pas de taxation au moment de la levée de l’option
Auteur | Pascale Hautfenne |
On se souviendra que le traitement fiscal des options sur actions (ancien régime, antérieur à la loi de 1999) est controversé.
Le dernier arrêt de cassation que nous avons commenté en la matière date de 2005 et il donnait raison à l’administration. Par cet arrêt, la Cour de cassation validait une décision de la Cour d’appel d’Anvers qui décidait que lorsque l’employé ne pouvait exercer ses options dès leur octroi, qu’il devait respecter un certain échéancier et qu’elles étaient assorties de conditions spécifiques, ces options n’étaient accordées qu’à titre précaire, ce qui permettait à l’administration d’imposer le travailleur au moment de leur exercice, notamment sur la plus-value réalisée à ce moment.
Cette jurisprudence venait contredire la jurisprudence antérieure de la même Cour de cassation, qui estimait au contraire qu’un avantage de toute nature n’était taxable qu’au moment de l’attribution de l’option, dès réception de celle-ci par le travailleur.
Depuis l’arrêt de 2005, les juridictions de fond ont toutefois systématiquement condamné cette approche des options dites « précaires ». Même la Cour d’appel d’Anvers, pourtant à l’origine de cette jurisprudence, est revenue sur cette position. Encore récemment, les cours d’appel de Mons et de Bruxelles ont confirmé que lorsque...
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