Stock option : incrédulité devant un arrêt de la Cour dappel de Bruxelles
Auteur | Pascale Hautfenne |
Fonction | Licenciée en droit avec grande distinction de l'Université Catholique de Louvain |
La Cour d'appel de Bruxelles a décidé, dans un arrêt du 2 mai 2001, que l'avantage de toute nature résultant d'anciennes options non réglementées par la loi du 27 décembre 1984 est imposable au moment de la levée des options, consacrant ainsi le point de vue du fisc.
L'administration fiscale considère en effet que c'est au moment de la levée de l'option que l'avantage de toute nature obtenu par le travailleur peut être imposé.
Selon elle, en effet, un avantage taxable égal à la différence entre le prix d'exercice et la valeur des actions acquises est obtenu au moment de l'exercice de l'option. Dans cette optique, le caractère imposable de l'avantage ne serait pas la conséquence de l'augmentation de la valeur de l'action, mais bien de la circonstance que le travailleur a pu en bénéficier gratuitement et sans aucun risque en raison ou à l'occasion de l'exercice de son activité professionnelle.
La doctrine a toujours considéré au contraire que l'avantage de toute nature est obtenu lorsque l'option est accordée, et non lors de l'exercice de l'option. Cette position présente le mérite de ne prendre en compte que les données liées à l'activité professionnelle du bénéficiaire de l'option, à l'exclusion de l'évolution aléatoire de l'option, qui ne présente aucun lien avec l'activité professionnelle.
Le montant de l'avantage est égal à la valeur économique de l'option, diminué du prix que le bénéficiaire a payé pour l'obtenir. On peut en principe considérer que la valeur de l'option est égale au prix que devrait payer une personne étrangère à...
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