Traitement comptable et fiscal des indemnites payees dans le cadre de la mise en oeuvre de garanties de passif
Auteur | Kathy Deboeck |
Il arrive souvent lors de la conclusion de conventions d'achat ou de vente de participations importantes dans une société que le vendeur confère à l'acheteur une garantie de passif.
La Commission des Normes Comptables a été interrogée sur le traitement comptable à appliquer lorsque l'exécution de la convention conduit au paiement d'une indemnité, soit à l'acquéreur, soit au vendeur.
Dans son avis n° 126/15 (BC n° 45-février 1999), la Commission a décidé que dans la mesure où le prix de vente des actions a été déterminé entre autres, par référence aux garanties données par le vendeur et par/ou l'acheteur, le paiement d'une indemnité qui, au terme du contrat, doit être payée à l'une ou l'autre des parties, doit être traité de la même façon qu'une révision de prix.
Cela a pour conséquence que l'indemnité payée par le vendeur ne peut être traitée fiscalement comme une charge déductible dans son chef mais doit l'être traitée comme une augmentation de la plus-value réalisée (ou une diminution de la moins-value réalisée) et dans le chef de l'acheteur par une diminution du prix d'acquisition des actions sans incidence sur son résultat fiscal.
Quant à l'indemnité payée par l'acquéreur, celle-ci doit être traitée dans son chef comme une augmentation du prix...
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