Transfert de siège
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, de l'Université Libre de Bruxelles |
Il est rarement recouru au transfert à l'étranger du siège de sociétés de droit belge.
Longtemps mise en question, cette méthode est pourtant à présent reconnue, et fait même l'objet d'une disposition spécifique du Code des impôts sur les revenus.
Il est donc possible de transférer le siège, moyennant le respect des conditions prévues pour la modification de statuts, de sociétés belges, et à condition que la loi du pays permette ce transfert. C'est le cas par exemple de la loi luxembourgeoise.
Ce transfert est traité, dans le chef de la société, comme une liquidation de celle-ci, et peut donc entraîner la perception d'impositions sur des plus-values, même latentes, mais les sociétés détenant des actions échappent en pratique à cette taxation, en l'absence d'imposition des plus-values sur actions.
Ce transfert de siège peut permettre de bénéficier par la suite du régime fiscal éventuellement plus favorable dans le pays d'accueil et constitue donc un avantage pour la société.
Ce transfert peut être aussi un avantage pour une personne physique qui consentirait des apports à une société. En effet, si un patrimoine est apporté à une société se trouvant dans un pays où elle bénéficie d'un régime fiscal...
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