Reforme de l'i.soc et fusion inversee
Auteur | Valerie-Anne de Brauwere |
Fonction | Licenciée en droit avec grande distinction de l'Université Catholique de Louvain |
La rÈforme de l'impÙt des sociÈtÈs prÈvoit une taxation sur le boni d'acquisition, sous la forme d'un prÈcompte mobilier de 10 %.
Il est cependant renoncÈ et il sera encore renoncÈ ‡ la perception du prÈcompte mobilier sur les dividendes, au sens large du terme, attribuÈs ‡ des sociÈtÈs qui dÈtiennent une participation minimale de 25 % dans le capital de la filiale. Cette renonciation dÈcoule de la directive europÈenne mËre-filiale.
Un problËme pourrait toutefois se poser dans un cas prÈcis.
La fusion par absorption de la sociÈtÈ mËre par la sociÈtÈ fille - dÈnommÈe "reverse merge" ou encore "fusion inversÈe" - implique un rachat d'actions propres. La sociÈtÈ fille acquiert effectivement ses propres actions ‡ l'occasion de la fusion avec sa mËre.
Le rachat d'actions propres entraÓne en rËgle la perception, dans le chef de l'actionnaire, d'un boni d'acquisition, constituant la diffÈrence entre le prix d'acquisition ou la valeur rÈelle des actions rachetÈes par la sociÈtÈ et la quote-part du capital reprÈsentÈ par ces actions.
Ce boni d'acquisition, dans le cadre du projet actuel de rÈforme de l'I.Soc., n'est pas taxÈ si la sociÈtÈ mËre dÈtient plus de 25 % de la sociÈtÈ fille.
Cependant, dans l'hypothËse d'un rachat d'actions propres dans le cadre d'une fusion, le boni d'acquisition sera...
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