{"id":1639,"date":"2022-02-28T09:51:53","date_gmt":"2022-02-28T08:51:53","guid":{"rendered":"https:\/\/www.yoursadvisory.com\/?p=1639"},"modified":"2025-03-19T14:35:01","modified_gmt":"2025-03-19T13:35:01","slug":"nouvelle-convention-fiscale-franco-belge","status":"publish","type":"post","link":"https:\/\/www.yoursadvisory.com\/en\/nouvelle-convention-fiscale-franco-belge\/","title":{"rendered":"Nouvelle Convention fiscale franco-belge"},"content":{"rendered":"\n<p>Le 9 novembre 2021, la Belgique et la France ont sign\u00e9 une nouvelle convention fiscale en mati\u00e8re d&#8217;imp\u00f4t sur le revenu et la fortune align\u00e9e sur le dernier mod\u00e8le OCDE. Elle entrera en vigueur une fois les formalit\u00e9s requises termin\u00e9es. Au plus t\u00f4t, les dispositions de cette convention s&#8217;appliqueront aux revenus des p\u00e9riodes imposables commen\u00e7ant le 1er janvier 2023<\/p>\n\n\n\n<p>La convention actuellement en vigueur date de 1964. Il n&#8217;est d\u00e8s lors pas \u00e9tonnant que la nouvelle convention apporte certaines modifications importantes. Elle contient un grand nombre de mesures \u00e9labor\u00e9es dans le cadre du projet &#8220;BEPS&#8221; dont notamment la nouvelle d\u00e9finition de l&#8217;\u00e9tablissement stable, r\u00e8gle anti-abus, dur\u00e9e de d\u00e9tention minimum en mati\u00e8re de dividendes, etc. <\/p>\n\n\n\n<p>Ci-dessous, nous pr\u00e9sentons certains modifications de mani\u00e8re non exhaustive.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Revenus immobiliers<\/strong><\/h2>\n\n\n\n<p>L&#8217;article relatif aux revenus immobiliers est conforme \u00e0 la convention mod\u00e8le OCDE. En effet, c&#8217;est l&#8217;Etat de situation de l&#8217;immeuble qui a le pouvoir d&#8217;imposition des revenus du bien. Toutefois alors que la Belgique exon\u00e8re tous les revenus immobiliers de source fran\u00e7aise sous la convention actuelle, la nouvelle convention subordonne \u00e0 pr\u00e9sent l&#8217;exon\u00e9ration \u00e0 &#8220;l&#8217;imposition effective&#8221; des revenus par l&#8217;administration fiscale fran\u00e7aise. <\/p>\n\n\n\n<p>D\u00e8s lors, lorsque les biens immobiliers d\u00e9tenus en France par des r\u00e9sidents belges sont donn\u00e9s en location, il n&#8217;y a aucune modification du traitement fiscal \u00e9tant donn\u00e9 qu&#8217;ils sont impos\u00e9s \u00e0 l&#8217;imp\u00f4t sur le revenu en France.<\/p>\n\n\n\n<p>A contrario, lorsque les biens immobiliers d\u00e9tenus en France par des r\u00e9sidents belges personnes physiques ne sont pas donn\u00e9s en location, ils ne font pas l&#8217;objet d&#8217;une imposition effective en France. D\u00e8s lors, selon la nouvelle condition ins\u00e9r\u00e9e par la convention, une imposition en Belgique pourrait \u00eatre autoris\u00e9e sauf \u00e0 pouvoir argumenter que la taxe fonci\u00e8re pay\u00e9e en France est suffisante pour justifier une imposition effective au sens de la convention, cette derni\u00e8re n&#8217;\u00e9tant toutefois plus reprise dans la liste des imp\u00f4ts vis\u00e9s par la convention.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Revenus mobiliers<\/h2>\n\n\n\n<p>Les dividendes restent imposables dans l&#8217;Etat de la source avec la possibilit\u00e9 de limiter cette retenue \u00e0 la source \u00e0 12,8% , qui est le taux actuellement en vigueur en France.<\/p>\n\n\n\n<p>Ce taux de 12,8% s&#8217;applique \u00e9galement lorsque les dividendes sont vers\u00e9s \u00e0 une soci\u00e9t\u00e9 sauf si la soci\u00e9t\u00e9 d\u00e9tient &#8211; ou d\u00e9tiendra &#8211; tout au long d&#8217;une p\u00e9riode de 365 jours des actions qui repr\u00e9sentent au moins 10% du capital de la soci\u00e9t\u00e9 qui paie les dividendes, sans tenir compte d&#8217;\u00e9ventuels changements de d\u00e9tention qui r\u00e9sulteraient d&#8217;une r\u00e9organisation (fusion, scission, etc.). Cela est plus avantageux que la l\u00e9gislation interne belge.<\/p>\n\n\n\n<p>Les int\u00e9r\u00eats et les redevances deviennent imposables uniquement dans l&#8217;Etat donc le b\u00e9n\u00e9ficiaire effectif est un r\u00e9sident. Il n&#8217;y a donc plus de retenue \u00e0 la source.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Plus-values <\/h2>\n\n\n\n<p>L&#8217;article relatif aux gains en capital contient maintenant une clause autorisant express\u00e9ment l&#8217;Etat de situation des immeubles \u00e0 imposer les plus-values de cession de titres de soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re (sauf actions cot\u00e9es dans l&#8217;EEE). Cela met fin aux d\u00e9bats existants.<\/p>\n\n\n\n<p>Par contre, une clause particuli\u00e8re a \u00e9t\u00e9 introduite qui permet \u00e0 un Etat contractant d&#8217;imposer les plus-values de cession d&#8217;une participation substantielle r\u00e9alis\u00e9es dans certaines conditions par des personnes physiques ayant d\u00e9m\u00e9nag\u00e9 dans l&#8217;autre Etat contractant. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">R\u00e8gles d&#8217;\u00e9limination de la double imposition<\/h2>\n\n\n\n<p><strong>Saga QFIE<\/strong><\/p>\n\n\n\n<p>Pour les r\u00e9sidents fran\u00e7ais, les r\u00e8gles d&#8217;\u00e9limination de la double imposition sont conformes \u00e0 la pratique habituelle. En principe, ils b\u00e9n\u00e9ficieront d&#8217;un cr\u00e9dit d&#8217;imp\u00f4t \u00e9gal \u00e0 l&#8217;imp\u00f4t fran\u00e7ais sous r\u00e9serve que les revenus soient effectivement soumis \u00e0 l&#8217;imp\u00f4t belge (des exceptions existent).<\/p>\n\n\n\n<p>Pour les r\u00e9sidents belges, la fameuse QFIE a disparu de la nouvelle convention. Afin de limiter la double imposition, l&#8217;imposition sera calcul\u00e9e sur le net fronti\u00e8re, sans possibilit\u00e9 d&#8217;imputation, ni de cr\u00e9dit d&#8217;imp\u00f4t. Un r\u00e9sident personne physique belge subira d\u00e8s lors une pression fiscale sensiblement sup\u00e9rieure sur ses dividendes de source fran\u00e7aise (38,96% \u00e0 la place de 30% sur un dividende de source belge).<\/p>\n\n\n\n<p><strong>RDT<\/strong><\/p>\n\n\n\n<p>La nouvelle convention apporte plus de clart\u00e9 pour les dividendes per\u00e7us par des soci\u00e9t\u00e9s belges provenant de SCI fran\u00e7aises ou d&#8217;entit\u00e9 similaires, qui sont translucides. La convention pr\u00e9cise que si la soci\u00e9t\u00e9 belge est elle-m\u00eame impos\u00e9e en France sur sa participation dans la SCI, la condition de taxation pour remplir les conditions du r\u00e9gime RDT ne doit plus \u00eatre remplie. En revanche, les autres conditions restent d&#8217;application.<\/p>\n\n\n\n<p>Par ailleurs, si les dividendes ne peuvent pas b\u00e9n\u00e9ficier du r\u00e9gime RDT, la Belgique accordera un cr\u00e9dit d&#8217;imp\u00f4t qui ne pourra pas exc\u00e9der l&#8217;imp\u00f4t belge d\u00fb sur ces dividendes. <\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Nous restons \u00e0 votre disposition si vous souhaitez obtenir davantage d&#8217;informations sur cette nouvelle convention.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 9 novembre 2021, la Belgique et la France ont sign\u00e9 une nouvelle convention fiscale en mati\u00e8re d&#8217;imp\u00f4t sur le revenu et la fortune align\u00e9e sur le dernier mod\u00e8le OCDE. [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1640,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15,18],"tags":[51],"class_list":["post-1639","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-international","tag-fr"],"acf":[],"featured_image_src":"https:\/\/www.yoursadvisory.com\/wp-content\/uploads\/2022\/02\/france-g8a0c10bda_1920.png","author_info":{"display_name":"H\u00e9l\u00e8ne","author_link":"https:\/\/www.yoursadvisory.com\/en\/author\/h-samain\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nouvelle Convention fiscale franco-belge &#8212; Yours Advisory<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.yoursadvisory.com\/nouvelle-convention-fiscale-franco-belge\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nouvelle Convention fiscale franco-belge &#8212; Yours Advisory\" \/>\n<meta property=\"og:description\" content=\"Le 9 novembre 2021, la Belgique et la France ont sign\u00e9 une nouvelle convention fiscale en mati\u00e8re d&#8217;imp\u00f4t sur le revenu et la fortune align\u00e9e sur le dernier mod\u00e8le OCDE. 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