{"id":1784,"date":"2022-11-30T23:21:35","date_gmt":"2022-11-30T22:21:35","guid":{"rendered":"https:\/\/www.yoursadvisory.com\/?p=1784"},"modified":"2025-03-19T14:31:00","modified_gmt":"2025-03-19T13:31:00","slug":"nouvelle-convention-fiscale-entre-langleterre-et-le-luxembourg","status":"publish","type":"post","link":"https:\/\/www.yoursadvisory.com\/en\/nouvelle-convention-fiscale-entre-langleterre-et-le-luxembourg\/","title":{"rendered":"Nouvelle convention fiscale entre l’Angleterre et le Luxembourg"},"content":{"rendered":"\n

Une nouvelle convention fiscale a \u00e9t\u00e9 sign\u00e9e le 7 juin 2022 \u00e0 Londres entre les gouvernements luxembourgeois et britannique. Le trait\u00e9 est conforme aux nouvelles tendances fiscales internationales qui visent \u00e0 assurer un syst\u00e8me fiscal plus \u00e9quitable et \u00e0 lutter contre la planification fiscale agressive. Il comprend plusieurs modifications susceptibles d’avoir un effet sur les investissements impliquant les deux juridictions ; nous en r\u00e9sumons ci-dessous les principaux changements.<\/p>\n\n\n\n

Suppression de la retenue \u00e0 la source sur les dividendes et redevances (sauf exceptions)<\/em><\/h3>\n\n\n\n

Actuellement, un pr\u00e9compte mobilier r\u00e9duit de 5 % s’applique \u00e0 la distribution de dividendes si la soci\u00e9t\u00e9 b\u00e9n\u00e9ficiaire des dividendes d\u00e9tient plus de 25 % des droits de vote dans la soci\u00e9t\u00e9 distributrice ; hormis cette exception, une retenue \u00e0 la source maximale de 15 % peut \u00eatre pr\u00e9lev\u00e9e par l’\u00c9tat d’origine.<\/p>\n\n\n\n

La nouvelle convention est d\u00e9sormais plus simple et pr\u00e9voit une exon\u00e9ration g\u00e9n\u00e9rale de retenue \u00e0 la source sur les dividendes. Cette exon\u00e9ration totale n’est toutefois pas pr\u00e9vue pour les distributions effectu\u00e9es par des v\u00e9hicules d’investissement qui distribuent annuellement la plupart de leurs revenus et dont les revenus proviennent de biens immobiliers exon\u00e9r\u00e9s d’imp\u00f4t (par exemple, les REIT britanniques). Dans ce cas, la DTT pr\u00e9voit un taux de retenue \u00e0 la source de 15 % sur le montant brut des dividendes<\/p>\n\n\n\n

Introduction d’une clause “property-rich” pour les plus-values sur actions de soci\u00e9t\u00e9s immobili\u00e8res <\/em><\/h3>\n\n\n\n

Une diff\u00e9rence importante entre le nouveau trait\u00e9 et le texte tel qu’il est actuellement applicable est l’inclusion de la clause dite de richesse fonci\u00e8re (property rich<\/em>). Le trait\u00e9 attribue des droits d’imposition aux deux \u00c9tats en ce qui concerne une plus-value r\u00e9alis\u00e9s lors de la vente d’actions ou parts dans une entit\u00e9 tirant plus de 50 % de sa valeur directement ou indirectement d’un bien immobilier situ\u00e9 dans l\u2019autre \u00c9tat. Pour \u00e9viter une \u00e9ventuelle double imposition \u00e9conomique, forc\u00e9ment p\u00e9nalisante, les investisseurs en immobilier sont avis\u00e9s \u00e0 faire v\u00e9rifier leur structure actuelle de d\u00e9tention.<\/p>\n\n\n\n

Pensions et autres r\u00e9mun\u00e9rations similaires <\/em><\/h3>\n\n\n\n

L’attribution des droits d’imposition en mati\u00e8re de pensions s’\u00e9carte non seulement du trait\u00e9 actuel mais aussi du mod\u00e8le de convention de l’OCDE. Le trait\u00e9 ne pr\u00e9voit plus l’attribution des droits d’imposition \u00e0 l’\u00c9tat de r\u00e9sidence uniquement, mais pr\u00e9voit plut\u00f4t une attribution des droits d’imposition \u00e0 la fois \u00e0 l’\u00c9tat de r\u00e9sidence et \u00e0 la juridiction d’origine, l’accent \u00e9tant mis sur l’attribution \u00e0 la juridiction d’origine.<\/p>\n\n\n\n

Octroi des avantages du trait\u00e9 aux v\u00e9hicules de placement collectif et aux fonds de pension reconnus<\/em><\/h3>\n\n\n\n

Octroi des avantages du Trait\u00e9 aux v\u00e9hicules de placement collectif et aux fonds de pension reconnus ;<\/p>\n\n\n\n

Les avantages du trait\u00e9 seront \u00e9tendus (sous certaines conditions)  \u00e0 certains v\u00e9hicules de fonds luxembourgeois ayant une forme soci\u00e9taire, tels qu\u2019une SICAV (soci\u00e9t\u00e9 d\u2019investissement \u00e0 capital variable), un SIF (fonds d\u2019investissement sp\u00e9cial) ou un RAIF d\u2019entreprise (fonds d\u2019investissement alternatif r\u00e9serv\u00e9). Ce traitement s\u2019appliquera lorsque le fonds est un OPCVM (organisme de placement collectif en valeur mobili\u00e8res), ou au prorata dans la mesure o\u00f9 les investisseurs du fonds sont eux-m\u00eames en mesure de b\u00e9n\u00e9ficier de l\u2019une des autres conventions fiscales globales du Royaume-Uni.<\/p>\n\n\n\n

Le Trait\u00e9 inclut d\u00e9sormais express\u00e9ment les fonds de pension dans la notion de r\u00e9sident, cette notion \u00e9tant d\u00e9finie dans le Protocole.<\/p>\n\n\n\n

La date actuelle d’entr\u00e9e en vigueur est inconnue en raison du processus de ratification. La convention, une fois ratifi\u00e9e par le Luxembourg et le Royaume-Uni, devrait entrer en vigueur le 1er janvier de l’ann\u00e9e suivante pour le Luxembourg, le 1er avril pour l’imp\u00f4t sur les soci\u00e9t\u00e9s au Royaume-Uni et le 6 avril pour l’imp\u00f4t sur le revenu et l’imp\u00f4t sur les plus-values au Royaume-Uni.<\/p>\n\n\n\n

Avant l’entr\u00e9e en vigueur du Trait\u00e9, nous vous conseillons vivement d’analyser l’impact de ces changements, significatifs, sur les structures existantes et flux potentiels de revenus. Yours reste \u00e0 votre disposition pour vous accompagner dans cette analyse et dans la r\u00e9alisation des adaptations \u00e9ventuellement n\u00e9cessaires. <\/p>\n","protected":false},"excerpt":{"rendered":"

Une nouvelle convention fiscale a \u00e9t\u00e9 sign\u00e9e le 7 juin 2022 \u00e0 Londres entre les gouvernements luxembourgeois et britannique. Le trait\u00e9 est conforme aux nouvelles tendances fiscales internationales qui visent […]<\/p>\n","protected":false},"author":8,"featured_media":1788,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15,18],"tags":[51],"class_list":["post-1784","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\/11\/Capture-decran-2022-11-30-a-23.16.46.png","author_info":{"display_name":"H\u00e9l\u00e8ne","author_link":"https:\/\/www.yoursadvisory.com\/en\/author\/h-samain\/"},"yoast_head":"\nNouvelle convention fiscale entre l'Angleterre et le Luxembourg — 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-entre-langleterre-et-le-luxembourg\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nouvelle convention fiscale entre l'Angleterre et le Luxembourg — Yours Advisory\" \/>\n<meta property=\"og:description\" content=\"Une nouvelle convention fiscale a \u00e9t\u00e9 sign\u00e9e le 7 juin 2022 \u00e0 Londres entre les gouvernements luxembourgeois et britannique. 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