Stock-options et conditions résolutoires
Auteur | Pascale Hautfenne |
Fonction | Licenciée en droit avec grande distinction de l'Université Catholique de Louvain |
Le tribunal de première instance de Bruxelles a rendu un jugement intéressant en juin 2004 dans le cadre de la problématique des options ancien régime, et plus précisément des options dites « précaires ».
Dans ce type d'options, le travailleur reçoit l'option, mais le droit d'exercice est soumis à diverses conditions résolutoires qui sont par exemple le maintien de son travail auprès de l'employeur qui lui attribue les options, etc.
En d'autres mots, le travailleur perd ses options s'il quitte son travail pour l'employeur.
L'administration fiscale, dans de tels cas de figure, estime que le droit d'option n'est véritablement reçu par le travailleur que lorsqu'il exerce l'option (et qu'il réalise, dès lors, la plus-value). Elle taxe sur cette base la plus-value sur actions réalisée par le travailleur à titre de revenu professionnel.
Pour le contribuable, au contraire, le droit d'option est acquis dès l'instant où il reçoit contractuellement l'option, même si l'option est assortie d'une condition résolutoire pour le cas où il quitterait son emploi.
Dans cette optique, l'option est véritablement accordée, et doit être évaluée (et taxée le cas échéant), au moment où le travailleur reçoit...
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