Le quotient conjugal et le droit fiscal conventionnel
Auteur | Dorothée Danthine |
Le Code des impôts sur les revenus prévoit que lorsqu'une cotisation est établie au nom de deux conjoints et que les revenus professionnels de l'un d'eux n'atteignent pas 30 % du total des revenus professionnels des deux conjoints, il est imputé à ce conjoint une quote-part des revenus professionnels de l'autre de sorte que ses propres revenus professionnels et les revenus professionnels imputés atteignent 30 % du total des revenus professionnels des deux conjoints, sans toutefois excéder 6.700 € (anciennement, 270.000 BEF). Le quotient conjugal a pour objectif d'améliorer la situation fiscale des conjoints en diminuant l'impact de la progressivité de l'impôt des personnes physiques. Une manifestation de cet objectif est l'article 89 du CIR qui prévoit que les revenus professionnels imposés distinctement ne sont pas pris en considération pour l'application du quotient conjugal.
Un couple, dont l'époux exerçait une activité professionnelle aux Pays-Bas tandis que l'épouse percevait des allocations de chômage en Belgique, a saisi la Cour d'appel d'Anvers d'une question relative à l'application du quotient conjugal. Les revenus professionnels de l'époux étaient exemptés d'impôt en Belgique en vertu de la convention préventive de la double imposition belgo-néerlandaise, aux termes de laquelle, sommairement, les rémunérations qu'un résident belge reçoit au titre d'un emploi salarié ne sont imposables qu'aux Pays-Bas si l'emploi est exercé aux Pays-Bas. Par conséquent, la Belgique ne pouvait opérer...
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