Ruling Infocap
Auteur | Colette Plasman |
Moins connue que la forme classique des rulings, il existe une forme de ruling particulier nommÈ "infocap", et qui peut, sous dÈcision du MinistËre des Finances, Ítre accordÈ ‡ un groupe de sociÈtÈ lorsque ce dernier a l'intention de mettre gratuitement ‡ disposition d'une sociÈtÈ de droit belge un actif immatÈriel (clientËle, marque, know how, brevet, ...). L'apport informel de l'actif immatÈriel doit Ítre notamment conjuguÈ ‡ un investissement en bien corporel et une crÈation d'emplois.
L'actif est ÈvaluÈ, sur base d'un business plan, ‡ un pourcentage du rÈsultat d'exploitation escomptÈ des dix premiËres annÈes de la sociÈtÈ belge (cela suppose que l'entitÈ belge gÈnÈrera des bÈnÈfices taxables).
Dans ces conditions, l'administration fiscale admet l'amortissement linÈaire sur 10 ans de cette valeur escomptÈe, amortissement qui viendra en dÈduction des bÈnÈfices des 10 premiËres annÈes de vie de la sociÈtÈ belge.
Il n'y a pas non plus de droit d'enregistrement sur l'apport en capital.
L'application, l'exÈcution et le contrÙle de cet accord est soumis ‡ l'administration fiscale.
La non-rÈalisation de l'emploi ou des bÈnÈfices tel que prÈvu dans le plan d'entreprise conduira simplement ‡...
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