{"id":1348,"date":"2021-05-25T13:19:12","date_gmt":"2021-05-25T11:19:12","guid":{"rendered":"https:\/\/www.yoursadvisory.com\/?p=1348"},"modified":"2025-03-19T14:35:01","modified_gmt":"2025-03-19T13:35:01","slug":"du-changement-en-matiere-de-quotite-forfaitaire-dimpot-etranger","status":"publish","type":"post","link":"https:\/\/www.yoursadvisory.com\/en\/du-changement-en-matiere-de-quotite-forfaitaire-dimpot-etranger\/","title":{"rendered":"Du changement en mati\u00e8re de quotit\u00e9 forfaitaire d\u2019imp\u00f4t \u00e9tranger"},"content":{"rendered":"\n

La double taxation des dividendes per\u00e7us dans le chef des r\u00e9sidents fiscaux belges<\/em><\/strong><\/h2>\n\n\n\n

Le principe juridique de l\u2019interdiction de la double imposition, \u00e9galement connu sous le nom de principe non bis in idem, <\/em>est un principe g\u00e9n\u00e9ral de droit belge qui interdit aux autorit\u00e9s fiscales de taxer deux fois le m\u00eame contribuable pour le m\u00eame revenu pour la m\u00eame p\u00e9riode d\u2019imposition.<\/p>\n\n\n\n

En termes de fiscalit\u00e9 des dividendes, l\u2019article 15.1 de la convention pr\u00e9ventive de double imposition franco-belge pr\u00e9voit que les montants per\u00e7us par les b\u00e9n\u00e9ficiaires sont imposables dans l\u2019\u00c9tat de r\u00e9sidence desdits b\u00e9n\u00e9ficiaires.
L\u2019article 15.2 et 19.1 autorisent cependant l\u2019\u00c9tat de la source \u00e0 pr\u00e9lever un pourcentage d\u00e9termin\u00e9 sur les dividendes per\u00e7us mais en sp\u00e9cifiant toutefois que l\u2019imp\u00f4t d\u00fb en Belgique sur le montant net de retenue fran\u00e7aise sera diminu\u00e9 du pr\u00e9compte mobilier et de la quotit\u00e9 forfaitaire d\u2019imp\u00f4t fran\u00e7ais selon les conditions pr\u00e9vues par la l\u00e9gislation belge1<\/sup> .<\/p>\n\n\n\n

La situation est probl\u00e9matique dans le sens o\u00f9 la loi belge est muette sur la question2<\/sup> de la quotit\u00e9 forfaitaire d\u2019imp\u00f4t \u00e9tranger et ne permet d\u00e8s lors pas d\u2019\u00e9viter la double imposition sur les dividendes de source fran\u00e7aise.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Arr\u00eats de la Cour de cassation<\/em><\/strong><\/h3>\n\n\n\n

Par ses arr\u00eats du 16 juin 2017, 15 octobre 2020 et du 25 f\u00e9vrier 2021, la Cour de cassation a rappel\u00e9 le principe de primaut\u00e9 du droit international sur le droit interne et par cons\u00e9quent de la primaut\u00e9 des conventions internationales sur le droit fiscal interne.
La Belgique, en ne pr\u00e9voyant pas de QFIE au sein de son arsenal juridique et en refusant d\u2019imputer sur le montant net de retenue fran\u00e7aise une quotit\u00e9 forfaitaire d\u2019imp\u00f4t \u00e9tranger, se place en violation des dispositions du droit international.<\/p>\n\n\n\n

Dans ses arr\u00eats, la Cour de cassation a confirm\u00e9 que les dividendes de source fran\u00e7aise pouvaient b\u00e9n\u00e9ficier de la QFIE, sur le fondement de la primaut\u00e9 du droit international sur le droit interne.<\/p>\n\n\n\n

1 Sans que cette quotit\u00e9 ne puisse \u00eatre inf\u00e9rieure \u00e0 15 % du montant net. 2 La l\u00e9gislation belge ne pr\u00e9voit plus de QFIE depuis 1988.<\/p>\n\n\n\n

\n
\n

\u00c0 titre d\u2019exemple :<\/em><\/p>\n<\/div><\/div>\n\n\n\n

\n
\n
\n
Dividende fran\u00e7ais brut<\/em><\/td> 1.000 \u20ac<\/em><\/td><\/tr>
Retenue \u00e0 la source fran\u00e7ais de 12,8 %<\/em><\/td>128<\/em> \u20ac<\/td><\/tr>
Dividende fran\u00e7ais net<\/em><\/td>872 \u20ac<\/em><\/td><\/tr>
Pr\u00e9compte mobilier belge de 30 % sur dividende net<\/em><\/td>261,6 \u20ac<\/em><\/td><\/tr>
Imputation de l\u2019imp\u00f4t \u00e0 la source fran\u00e7ais (15 % de 872 \u20ac)<\/em><\/td>-130,8 \u20ac <\/em><\/td><\/tr>
Dividende net<\/em><\/strong><\/td>741,2 \u20ac<\/em><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n

Sur un dividende fran\u00e7ais brut de 1.000 \u20ac, le contribuable conserve 741,2 \u20ac nets. Le taux d\u2019imposition est de 25,88 % au lieu de 38,96 % (en l\u2019absence d\u2019imputation) ce qui est plus avantageux que le taux d\u2019imposition de 30 % sur les dividendes belges.<\/em><\/p>\n<\/div><\/div>\n\n\n\n

<\/p>\n\n\n\n

<\/p>\n\n\n\n

Position du ministre des finances<\/em><\/strong><\/h3>\n\n\n\n

A l\u2019occasion d\u2019une question parlementaire, le ministre des finances a d\u00e9clar\u00e9 vouloir se conformer \u00e0 la jurisprudence de la Cour de cassation. A ce jour et \u00e0 notre connaissance, l\u2019administration fiscale belge n\u2019a pas confirm\u00e9 cette d\u00e9cision par le biais d\u2019une circulaire.
Par cons\u00e9quent l\u2019acceptation par les autorit\u00e9s fiscales quant au remboursement du trop- per\u00e7us de pr\u00e9compte n\u2019est pas certaine.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Modalit\u00e9 de remboursement pour les dividendes per\u00e7us en 2020<\/em><\/strong><\/h3>\n\n\n\n

Les contribuables souhaitant obtenir le remboursement de l\u2019exc\u00e9dant de pr\u00e9compte mobilier per\u00e7us sur les dividendes fran\u00e7aise de l\u2019ann\u00e9e 2020 peuvent demander un remboursement du trop-per\u00e7u par le biais de leur d\u00e9claration \u00e0 l\u2019imp\u00f4t des personnes physiques relative \u00e0 l\u2019exercice d\u2019imposition 2021.<\/p>\n\n\n\n

La d\u00e9claration \u00e0 l’imp\u00f4t des personnes physiques comporte, \u00e0 son cadre VII consacr\u00e9 aux revenus des capitaux et biens mobiliers, une rubrique F sp\u00e9cifiquement d\u00e9di\u00e9e aux revenus auxquels un r\u00e9gime sp\u00e9cial d’imposition est applicable en vertu, par exemple, de dispositions particuli\u00e8res pr\u00e9vues dans certaines conventions internationales.<\/p>\n\n\n\n

Pour ce faire, il leur faudra indiquer l\u2019origine et la nature des fonds ainsi que le montant per\u00e7u en ce compris le montant relatif au pr\u00e9compte mobilier (s\u2019il a \u00e9t\u00e9 retenu par un \u00e9tablissement belge).<\/p>\n\n\n\n

<\/p>\n\n\n\n

Modalit\u00e9 de remboursement pour les dividendes per\u00e7us ant\u00e9rieurement<\/em><\/strong><\/h3>\n\n\n\n

Les contribuables souhaitant obtenir l\u2019imputation et le remboursement de leur QFIE sur les dividendes per\u00e7us en 2019 sont pri\u00e9s d\u2019introduire une r\u00e9clamation dans les six mois \u00e0 dater de l\u2019envoi de leur avertissement-extrait de r\u00f4le.
Une demande de d\u00e9gr\u00e8vement d\u2019office reste possible dans le cas o\u00f9 le d\u00e9lai ci-dessus est expir\u00e9.<\/p>\n\n\n\n

Nous restons attentifs aux d\u00e9veloppements relatifs \u00e0 cette mati\u00e8re et nous vous tiendrons inform\u00e9s des potentielles \u00e9volutions.<\/p>\n\n\n\n

1<\/sup> – Sans que cette quotit\u00e9 ne puisse \u00eatre inf\u00e9rieure \u00e0 15 % du montant net.
2<\/sup> – La l\u00e9gislation belge ne pr\u00e9voit plus de QFIE depuis 1988.<\/p>\n","protected":false},"excerpt":{"rendered":"

La double taxation des dividendes per\u00e7us dans le chef des r\u00e9sidents fiscaux belges Le principe juridique de l\u2019interdiction de la double imposition, \u00e9galement connu sous le nom de principe non bis […]<\/p>\n","protected":false},"author":8,"featured_media":1349,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[51],"class_list":["post-1348","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-international","tag-fr"],"acf":[],"featured_image_src":"https:\/\/www.yoursadvisory.com\/wp-content\/uploads\/2021\/05\/8ee81799-5267-43c5-97c0-fa37602e4ebe-1.jpg","author_info":{"display_name":"H\u00e9l\u00e8ne","author_link":"https:\/\/www.yoursadvisory.com\/en\/author\/h-samain\/"},"yoast_head":"\nDu changement en mati\u00e8re de quotit\u00e9 forfaitaire d\u2019imp\u00f4t \u00e9tranger — Yours Advisory<\/title>\n<meta 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