{"id":1996,"date":"2024-02-27T09:11:41","date_gmt":"2024-02-27T08:11:41","guid":{"rendered":"https:\/\/www.yoursadvisory.com\/?p=1996"},"modified":"2025-03-19T14:30:59","modified_gmt":"2025-03-19T13:30:59","slug":"taxe-caiman-reforme","status":"publish","type":"post","link":"https:\/\/www.yoursadvisory.com\/en\/taxe-caiman-reforme\/","title":{"rendered":"Taxe Ca\u00efman r\u00e9forme"},"content":{"rendered":"\n

La taxe Ca\u00efman repr\u00e9sente une mesure fiscale visant \u00e0 contrer l’\u00e9vasion fiscale des r\u00e9sidents belges qui d\u00e9tiennent des constructions juridiques \u00e0 l’\u00e9tranger. Cette taxe se distingue par le fait que la responsabilit\u00e9 fiscale repose sur le fondateur des constructions juridiques, m\u00eame en l’absence de revenus distribu\u00e9s \u00e0 ce dernier. Ainsi, une fiction est cr\u00e9\u00e9e, permettant d’agir comme si les revenus avaient \u00e9t\u00e9 directement per\u00e7us par le fondateur.<\/p>\n\n\n\n

Introduite en 2015, la taxe Ca\u00efman a d\u00e9j\u00e0 fait l’objet de plusieurs pr\u00e9cisions et modifications l\u00e9gislatives. Notre article \u00ab Taxe Ca\u00efman 3.0 <\/a>\u00bb couvrait les principales modifications apport\u00e9es par l’arr\u00eat\u00e9 royal du 21 novembre 2018. Le 23 novembre 2023, le gouvernement a pr\u00e9sent\u00e9 un nouveau projet de loi-programme visant \u00e0 modifier plusieurs aspects de la taxe Ca\u00efman. Cet article met en lumi\u00e8re plusieurs modifications essentielles. La r\u00e9forme est entr\u00e9e en vigueur le 1er janvier 2024.<\/p>\n\n\n\n

Pr\u00e9somption du fondateur selon le registre UBO<\/strong><\/p>\n\n\n\n

En raison du manque d’informations sur les constructions juridiques \u00e9trang\u00e8res, la loi-programme introduit une pr\u00e9somption pour la notion de \u00ab fondateur \u00bb. Ainsi, une personne physique peut \u00eatre consid\u00e9r\u00e9e comme le fondateur d’une construction juridique si elle est enregistr\u00e9e comme b\u00e9n\u00e9ficiaire ultime dans un registre central, tel que le registre UBO belge ou un \u00e9quivalent \u00e9tranger. Cette pr\u00e9somption est r\u00e9fragable, c’est-\u00e0-dire qu’elle peut \u00eatre contest\u00e9e, et d\u00e9pend des faits et circonstances pertinents.<\/p>\n\n\n\n

D\u00e9tention de \u00ab constructions juridiques \u00bb via des \u00ab constructions interm\u00e9diaires \u00bb<\/strong><\/p>\n\n\n\n

La loi-programme \u00e9largit la notion de fondateur aux personnes physiques d\u00e9tenant des droits dans des constructions juridiques directement ou indirectement via une cha\u00eene de constructions interm\u00e9diaires. D\u00e9sormais, il ne suffira plus de placer en t\u00eate de la cha\u00eene une soci\u00e9t\u00e9 ordinaire qui n\u2019est pas une construction juridique pour \u00e9chapper \u00e0 l\u2019application de la taxe Ca\u00efman. En d\u2019autres termes, une personne peut \u00eatre qualifi\u00e9e de fondateur si elle est actionnaire d\u2019une soci\u00e9t\u00e9 belge, laquelle d\u00e9tient \u00e0 son tour une \u00ab construction filiale \u00bb faiblement tax\u00e9e. Ces nouvelles dispositions impliquent que les revenus imposables de la construction filiale seront soumis \u00e0 l\u2019imposition dans le chef du fondateur.<\/p>\n\n\n\n

Les fonds d\u00e9di\u00e9s \u2013 seuil de 50%<\/strong><\/p>\n\n\n\n

Sous l’ancien r\u00e9gime, le concept de \u00ab fonds d\u00e9di\u00e9s \u00bb s’appliquait aux organismes de placement dont les droits \u00e9taient d\u00e9tenus par une personne ou plusieurs personnes li\u00e9es. Dans le nouveau cadre, ces entit\u00e9s sont d\u00e9sormais qualifi\u00e9es de constructions juridiques d\u00e8s que plus de 50 % de leurs droits sont d\u00e9tenus par une personne ou plusieurs personnes li\u00e9es entre elles. Ainsi, les organismes de placement collectif (OPC), tels que les SICAV luxembourgeoises, entrent dans cette cat\u00e9gorie si plus de la moiti\u00e9 de leurs parts sont d\u00e9tenues par une personne ou par les membres d’une m\u00eame famille, m\u00eame si 49 % des parts appartiennent \u00e0 des tiers. Cette extension vise \u00e0 pr\u00e9venir l’utilisation d\u2019un homme de paille afin d’\u00e9chapper \u00e0 la taxe Ca\u00efman.<\/p>\n\n\n\n

SCI<\/strong><\/p>\n\n\n\n

Depuis le 1er<\/sup> janvier 2024, les entit\u00e9s dites \u00ab hybrides \u00bb \u00e9tablies dans l\u2019Espace \u00e9conomique europ\u00e9en, caract\u00e9ris\u00e9e par leur transparence fiscale dans la juridiction o\u00f9 elles sont \u00e9tablies et dont les revenus sont soumis \u00e0 un imp\u00f4t sur les revenus d\u2019au moins 1 % du revenu imposable d\u00e9termin\u00e9 conform\u00e9ment aux r\u00e8gles applicables pour \u00e9tablir l\u2019imp\u00f4t belge sur les revenus correspondants, \u00e9chappent \u00e0 la qualification de construction juridique.<\/p>\n\n\n\n

La SCI fran\u00e7aise, d\u00e9tenant un bien immobilier lou\u00e9, g\u00e9n\u00e9rant d\u00e8s lors des revenus imposables \u00e9chappe \u00e0 cette qualification de construction juridique.<\/p>\n\n\n\n

Se pose la question relative aux SCI d\u00e9tenant des immeubles non lou\u00e9s, typiquement des r\u00e9sidents belges d\u00e9tenant leur seconde r\u00e9sidence en France par le biais d\u2019une SCI.<\/p>\n\n\n\n

Pour ces SCI, la doctrine est partag\u00e9e.  Pour certains auteurs, la SCI d\u00e9tenant un bien non lou\u00e9 n\u2019entrerait pas dans la qualification d\u2019une construction juridique.  Pour d\u2019autres, il faudrait la d\u00e9clarer en tant que construction juridique lors de la prochaine d\u00e9claration d\u2019imp\u00f4t. <\/p>\n\n\n\n

Il y a donc une controverse sur cette question et nous esp\u00e9rons la voir tranch\u00e9e d\u2019ici les prochains mois.<\/p>\n\n\n\n

Affaire \u00e0 suivre.<\/p>\n\n\n\n

STAK<\/strong><\/p>\n\n\n\n

Par ailleurs, le ministre des Finances a indiqu\u00e9 que la STAK n\u00e9erlandaise est consid\u00e9r\u00e9e comme une construction juridique. Cependant, elle peut demeurer exempt\u00e9e de la taxe Ca\u00efman si les dispositions sur la transparence fiscale des revenus de la loi belge relative \u00e0 la certification s\u2019appliquent.<\/p>\n\n\n\n

Exit tax<\/strong><\/p>\n\n\n\n

La mesure la plus marquante de la loi-programme est l’introduction d’une \u00ab exit tax \u00bb. Elle s’applique lorsque le fondateur d’une construction juridique transf\u00e8re sa r\u00e9sidence ou le si\u00e8ge de sa fortune \u00e0 l’\u00e9tranger. De plus, une personne morale soumise \u00e0 l’IPM est \u00e9galement concern\u00e9e si le fondateur de la construction transf\u00e8re son \u00e9tablissement principal ou son si\u00e8ge de gestion \u00e0 l’\u00e9tranger. Ce transfert entra\u00eene une taxation des r\u00e9serves de la construction juridique, similaire \u00e0 un dividende, au taux de 30%. Un \u00e9chelonnement du paiement de l’imp\u00f4t est pr\u00e9vu pour les entit\u00e9s \u00e9tablies dans l’EEE, mais cette option n’est pas disponible pour celles situ\u00e9es en dehors de l’EEE.<\/p>\n\n\n\n

En plus des modifications mentionn\u00e9es, d’autres ajustements sont apport\u00e9s \u00e0 la taxe Ca\u00efman. Pour des informations compl\u00e8tes sur les r\u00e9centes modifications de la taxe Ca\u00efman et pour discuter de leurs implications, nous sommes \u00e0 votre disposition.<\/p>\n","protected":false},"excerpt":{"rendered":"

La taxe Ca\u00efman repr\u00e9sente une mesure fiscale visant \u00e0 contrer l’\u00e9vasion fiscale des r\u00e9sidents belges qui d\u00e9tiennent des constructions juridiques \u00e0 l’\u00e9tranger. Cette taxe se distingue par le fait que […]<\/p>\n","protected":false},"author":11,"featured_media":1997,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15,17,16],"tags":[51],"class_list":["post-1996","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-business","category-estate-planning","tag-fr"],"acf":[],"featured_image_src":"https:\/\/www.yoursadvisory.com\/wp-content\/uploads\/2024\/02\/beach-1867590_1280.jpg","author_info":{"display_name":"Ana\u00efs","author_link":"https:\/\/www.yoursadvisory.com\/en\/author\/a-tallon\/"},"yoast_head":"\nTaxe Ca\u00efman r\u00e9forme — 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\/taxe-caiman-reforme\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe Ca\u00efman r\u00e9forme — Yours Advisory\" \/>\n<meta property=\"og:description\" content=\"La taxe Ca\u00efman repr\u00e9sente une mesure fiscale visant \u00e0 contrer l’\u00e9vasion fiscale des r\u00e9sidents belges qui d\u00e9tiennent des constructions juridiques \u00e0 l’\u00e9tranger. 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