Revenus des brevets: nouvelle déduction fiscale
Auteur | Sylvie Leyder |
Fonction | Licenciée en droit de l’Université Libre de Bruxelles en 1988, elle est également licenciée en droit économique avec distinction de la même Université |
La loi programme du 27 avril 2007 (Moniteur belge du 8 mai 2007, 3Ëme Èdition) contient une nouvelle disposition en faveur des sociÈtÈs bÈnÈficiant de revenus provenant de brevets (nouvel article 205/1 et suivants du Code des ImpÙts sur les Revenus). Sont concernÈes par cette mesure, les sociÈtÈs de tous secteurs pour autant que leurs revenus de brevets fassent partie díun bÈnÈfice imposable en Belgique. Le lÈgislateur a souhaitÈ en effet encourager les sociÈtÈs ‡ dÈvelopper des brevets ou ‡ en acquÈrir auprËs de tiers et les exploiter ensuite ‡ partir de la Belgique. Cette mesure ne concerne donc pas les revenus de brevets produits par des Ètablissements stables Ètrangers de sociÈtÈs belges. En quoi consiste cette mesure? Il síagit de permettre aux entreprises belges de dÈduire de leur base imposable 80 % des revenus provenant de brevets. Partant, seuls 20% des revenus des brevets seront taxables ‡ líimpÙt des sociÈtÈs au taux de 33,99%, en sorte que le taux díimposition effectif des revenus des brevets ne síÈlËve quí‡ 6,8%.
A noter - et ceci viendra encore diminuer le taux díimposition effectif - que la dÈduction pour revenus de brevets peut Ítre combinÈe avec díautres dÈductions telles la dÈduction au titre de RDT, la dÈduction des intÈrÍts notionnels, la dÈduction pour pertes antÈrieures et la dÈduction pour investissement. Líunique limite posÈe par le lÈgislateur est que la dÈduction pour brevets non utilisÈe sur un exercice ne pourra Ítre reportÈe sur un autre exercice.
La dÈduction pour revenus provenant de...
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