Taxe sur la spéculation : qu’en est-il?
Auteur | Florence Cappuyns |
Dans le cadre du tax shift, le Gouvernement fédéral a adopté au cours de ces derniers mois toute une série de mesures fiscales par lesquelles il tente de passer d’une taxation sur le travail à une taxation davantage axée sur le capital. Parmi ces mesures, l’on retrouve notamment une taxe qui a déjà fait l’objet de nombreuses controverses. Il s’agit de la taxe sur la spéculation boursière. Jusqu’ici, les plus-values sur actions étaient exonérées.
Cette taxe consiste en un prélèvement de 33 %, effectué sous forme de précompte libératoire, sur les plus-values qui sont réalisées à court terme, à savoir moins de six mois après leur acquisition, par des personnes physiques, en dehors de l’exercice de leur activité professionnelle.
La base imposable est égale à la différence entre le prix perçu (auquel il faudra éventuellement soustraire la taxe payée sur les opérations de bourse, « TOB ») et le prix payé pour acquérir les actions ou parts (éventuellement diminué de la TOB).
Le champ d’application de la mesure a animé différents débats. Actuellement, cette mesure semble viser les plus-values réalisées en cas de cession à titre onéreux d’actions ou de parts cotées en bourse, mais également les plus-values sur des warrants, des options ou encore sur des certificats d’actions. La taxe concerne les contribuables personnes physiques, les sociétés ayant déjà leur propre régime de taxation des plus-values issues de la spéculation.
Le Roi doit adopter prochainement un arrêté royal qui déterminera le champ...
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