Protéger ses plus-values sur actions
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, avec grande distinction de l’Université Libre de Bruxelles (1976), licencié en droit économique (1977) et en sciences fiscales |
Pour les personnes physiques, comme pour les sociétés, peut se poser la question de savoir s’il y a lieu de «protéger» ses plus-values sur actions, en les réalisant dès à présent, pour éviter qu’elles ne soient imposées par une nouvelle législation éventuelle.
Pour les personnes physiques, l’exonération totale dont elles bénéficient, sauf pour les opérations sortant de la gestion normale d’un patrimoine privé, risque de ne plus durer très longtemps.
La pression est importante sur les revenus mobiliers, les actions au porteur n’en ont plus que pour quelques années, et l’on sent qu’aucune force politique ne défend encore sérieusement le secret bancaire, déjà fort atténué, que l’on connaît en Belgique.
La tentation est dès lors forte, et se justifie sans doute souvent, de vendre ses actions, quitte à en acheter d’autres.
S’il s’agit d’actions dans des sociétés de famille, la formule consistant à les céder à une nouvelle société peut se justifier, en veillant toutefois à ne pas prendre de risque excessif quant aux «plus-values internes» (voyez notre article sur ce sujet).
Diverses méthodes permettent en général d’annihiler les risques...
Pour continuer la lecture
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