Vers un nouveau régime fiscal des sportifs rémunérés
Auteur | Anne Rayet |
Fonction | Licenciée en droit, avec grande distinction de l'Université Libre de Bruxelles |
Décidément, la Chambre ne chôme pas. Après les artistes, les sportifs...
La Commission des Finances et du Budget vient d'adopter, ce 22 mars, le texte d'une proposition de loi modifiant de façon sensible le régime fiscal des sportifs rémunérés.
D'une part, en ce qui concerne les sportifs résidents belges:s'ils recueillent, d'une autre activité professionnelle (autre que sportive), des revenus au moins aussi importants que ceux de leurs activités sportives, les revenus de leurs prestations sportives seraient soumis à un taux distinct de 33%. La même règle est prévue pour les arbitres, ainsi que pour les «formateurs, entraîneurs et accompagnateurs». En outre, les sportifs de moins de 26 ans recueillant moins de 12.300 E par an (montant indexé pour l'exercice 2007:15.720 E), se verraient appliquer un taux de 16,5%.
D'autre part, en ce qui concerne les sportifs non résidents, la proposition vise à décourager l'exode de nos sportifs vers l'étranger pour pouvoir bénéficier du taux limité de taxation de 18 % (sous forme de précompte professionnel libératoire), applicable aux sportifs non-résidents qui viennent participer en Belgique à des...
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