Taxe sur les Opérations de Bourse : encore plus
Auteur | Sylvie Leyder |
Alors que le gouvernement tarde à voter une réforme de l’impôt des sociétés, la loi-programme du 25 décembre 2016 a, une nouvelle fois, alourdi la fiscalité pesant sur les revenus mobiliers.
Rappelons d’abord que la loi-programme a décidé l’augmentation du précompte mobilier dont le taux de base passe de 27 à 30% pour les revenus mobiliers payés ou attribués à partir du 1er janvier 2017.
Si la loi-programme supprime également la taxe de 33% sur les plus-values spéculatives sur titres côtés (laquelle n’a pas rapporté à l’Etat les recettes fiscales escomptées), cette suppression a été largement compensée par l’extension de la taxe sur les opérations de bourse (TOB) sur deux axes.
Rappelons d’abord que la TOB est un prélèvement forfaitaire qui frappe tant les opérations d’achat que les opérations de vente réalisées sur le marché secondaire lorsqu’elles portent sur des actions ou obligations belges ou étrangères mais aussi sur des parts de Sicavs de capitalisation, des certificats immobiliers etc.… Le taux de la TOB varie (de 0,09% à 1,32%) suivant le type d’instrument financier et la nature de l’opération.
Jusqu’à présent, la TOB ne visait que les opérations conclues ou exécutées en Belgique, de sorte que les transactions réalisées à l’intermédiaire d’un établissement financier étranger étaient hors champ. Les résidents belges qui disposaient d’un compte-titres à l’étranger n’étaient donc pas concernés par la TOB.
Premier changement : à partir du 1er janvier 2017, le champ d’application de la TOB est élargi aux opérations conclues ou exécutées à l’étranger pour lesquelles le donneur d’ordre a sa résidence fiscale en Belgique. Selon la loi-programme, une opération de bourse sera également réputée conclue ou exécutée en Belgique « lorsque l’ordre relatif aux opérations est donné directement ou indirectement à un intermédiaire établi à...
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