Précompte réduit sur dividendes: pour rien?
Auteur | Thierry Afschrift |
Fonction | Licenciée de l'Université Libre de Bruxelles |
La loi du 10 février 1998, parue au Moniteur du 20 février, ramène à 15 % le précompte mobilier de 25 % perçu sur les dividendes moyennant certaines conditions.
La première des conditions à respecter est que la société soit cotée en bourse avant l'attribution des dividendes. Une seconde condition est que la société respecte «les conditions visées à l'article 201, al. 1er, 1° du Code», c'est-à-dire que les actions représentant la moitié des droits de vote doivent être détenues à concurrence de plus de la moitié par une ou plusieurs personnes physiques. Le groupe ne doit par ailleurs comporter aucun centre de coordination.
La seconde condition mentionnée ci-dessus a parfois été interprétée comme signifiant que les actions devaient être nominatives.
Elle ne veut en tout cas pas dire que les actions pour lesquelles la réduction du précompte mobilier est demandé doivent elles-mêmes être nominatives.
En revanche, il faut effectivement démontrer que la moitié de l'ensemble des actions avec droit de vote appartient à des personnes physiques, ce qui...
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