La vraie question des livrets d’épargne
Auteur | Thierry Afschrift |
Personne n’en doutait sérieusement : la Cour Européenne de Justice a condamné le système belge d’exonération des intérêts des livrets d’épargne.
Celui-ci est en effet clairement discriminatoire, puisque seuls les dépôts des résidents belges dans des banques belges ou des succursales belges de banques étrangères bénéficient de cette exonération du précompte et de l’impôt.
On entend déjà des commentaires gouvernementaux, qui annoncent que l’on devrait s’orienter, soit vers une suppression de toute exonération, soit vers une extension de celle-ci à toutes les banques de l’Union Européenne.
La première de ces formules impliquerait, par la disparition de cette importante niche fiscale que constituent les livrets d’épargne, une nouvelle augmentation de la taxation sur les revenus du patrimoine.
La seconde paraît peu probable parce que le fisc pourra difficilement contrôler l’application de la mesure, dans les 27 pays de l’Union.
Il existe pourtant une troisième formule, beaucoup plus juste, et qui permettrait en même temps de mettre fin à la fraude extrêmement fréquente, qui consiste, pour une même personne, à ouvrir plusieurs livrets d’épargne dans des banques belges différentes.
Il s’agirait tout simplement d’exonérer à concurrence de 1.880 € les revenus mobiliers de tous les placements.
Celui qui souhaiterait bénéficier de cette exonération devrait simplement les mentionner dans sa déclaration fiscale et le précompte lui serait restitué. Ceci mettrait enfin sur le même pied tous les types de placements, en cessant de favoriser systématiquement l’épargne bancaire sans risque par rapport aux...
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