Le SDA reconnaît les sociétés étrangères
Auteur | Pascale Hautfenne |
Le service des décisions anticipées a rendu le 12 février dernier une décision intéressante relative à une société de portefeuille luxembourgeoise (Décision anticipée nº 800.021 du 12 février 2008).
Le contribuable demandait que lui soit confirmée l'application de l'article 106, § 5, de l'arrêté royal d'exécution du Code selon lequel aucun précompte mobilier n'est dû par une holding belge sur les dividendes et bonis de liquidation qu'elle distribue à sa société mère, en l'occurrence un holding luxembourgeois.
Le contribuable souhaitait par ailleurs que l'administration lui confirme qu'étant donné l'existence de la société luxembourgeoise et que celle-ci a effectivement la propriété juridique des actions du holding belge, l'opération de distribution des dividendes ou des bonis de liquidation par le holding belge à sa société mère ne pourrait être requalifiée sur la base de l'article 344, § 1er, CIR 92 en distribution directe aux actionnaires de la société mère luxembourgeoise.
L'administration fiscale donne le feu vert à l'opération. Elle constate dans un premier temps que la société luxembourgeoise est dotée de la personnalité juridique. A ce titre, la société luxembourgeoise ne peut pas être considérée comme transparente. Étant donné que la société luxembourgeoise sera véritablement établie et gérée au Luxembourg, l'administration admet que son...
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