{"id":340,"date":"2019-01-08T16:19:51","date_gmt":"2019-01-08T15:19:51","guid":{"rendered":"https:\/\/www.yoursadvisory.com\/?p=340"},"modified":"2025-03-19T14:35:24","modified_gmt":"2025-03-19T13:35:24","slug":"taxe-caiman-3-0","status":"publish","type":"post","link":"https:\/\/www.yoursadvisory.com\/en\/taxe-caiman-3-0\/","title":{"rendered":"Taxe Ca\u00efman 3.0"},"content":{"rendered":"\n<p>La taxe Ca\u00efman\u00b9&nbsp;est un imp\u00f4t qui a pour objectif de taxer en Belgique dans le chef des personnes physiques les flux per\u00e7us par certaines structures\u00b2 \u00e9trang\u00e8res b\u00e9n\u00e9ficiant d\u2019une fiscalit\u00e9 privil\u00e9gi\u00e9e\u00b3. Les entit\u00e9s vis\u00e9es par la taxe sont d\u00e9sign\u00e9es de mani\u00e8re exhaustive par une liste[4]. Les fondateurs juridiques, les tiers b\u00e9n\u00e9ficiaires ainsi que les d\u00e9tenteurs sont impos\u00e9s par transparence sur les revenus de ladite entit\u00e9.<\/p>\n\n\n\n<p>La derni\u00e8re \u00e9volution l\u00e9gislative a pour objectif d\u2019\u00e9largir le champ d\u2019application de la taxe Ca\u00efman.<\/p>\n\n\n\n<p>La r\u00e9forme modifie la notion de fondateur, supprime les tiers b\u00e9n\u00e9ficiaires du champ d\u2019application de la taxation par transparence et \u00e9tend les entit\u00e9s vis\u00e9es \u00e0 la Sicav unipersonnelle ou familiale et aux soci\u00e9t\u00e9s translucides, c\u2019est-\u00e0-dire, les soci\u00e9t\u00e9s poss\u00e9dant la personnalit\u00e9 juridique dans l\u2019\u00c9tat dans lequel elles sont \u00e9tablies mais pour lesquelles la taxation finale s\u2019applique directement aux associ\u00e9s.<\/p>\n\n\n\n<p>Ce principe connait une exception&nbsp;: Malgr\u00e9 son caract\u00e8re hybride, la soci\u00e9t\u00e9 civile immobili\u00e8re de droit fran\u00e7ais (SCI) sort n\u00e9anmoins du champ d\u2019application de la taxe. En effet, la convention pr\u00e9ventive de double imposition franco-belge laisse le soin d\u2019imposer les revenus per\u00e7us par la SCI \u00e0 la France.<\/p>\n\n\n\n<p>La nouvelle l\u00e9gislation a pour cons\u00e9quence de taxer directement dans le chef du fondateur ou du d\u00e9tenteur les sommes per\u00e7ues par la construction juridique.<\/p>\n\n\n\n<p>La r\u00e9daction de la loi entraine une certaine ins\u00e9curit\u00e9 juridique notamment en ce qui concerne les trusts dans l\u2019hypoth\u00e8se o\u00f9 celui-ci est cr\u00e9\u00e9 dans un \u00c9tat o\u00f9 la fiscalit\u00e9 n\u2019est pas sp\u00e9cialement avantageuse. L\u2019entit\u00e9 sera tax\u00e9e dans son \u00c9tat d\u2019origine pour les revenus qu\u2019elle per\u00e7oit mais son fondateur sera \u00e9galement soumis \u00e0 la taxation par transparence en Belgique. Cela aboutit \u00e0 une situation de double imposition \u00e9conomique, situation qui n\u2019est malheureusement pas r\u00e9gl\u00e9e par les conventions pr\u00e9ventives de double imposition.<\/p>\n\n\n\n<p>Il est \u00e0 rappeler que l\u2019objectif initial des constructions juridiques est avant tout patrimonial. L\u2019opportunit\u00e9 de maintenir ces structures ou de les adapter doit s\u2019\u00e9tudier au regard de cette \u00e9volution l\u00e9gislative.<\/p>\n\n\n\n<p>Nous sommes pr\u00eats \u00e0 vous aider \u00e0 concilier vos objectifs patrimoniaux avec les nouvelles exigences fiscales de la taxe Ca\u00efman.<\/p>\n\n\n\n<p>____________________________________________________________________________________________________________________<\/p>\n\n\n\n<p>[1]Taxe cr\u00e9\u00e9e par la Loi du 10 ao\u00fbt 2015, Loi-programme,&nbsp;M.B.,&nbsp;18 ao\u00fbt 2015, modifi\u00e9e par la loi du 26 d\u00e9cembre 2015,&nbsp;M.B.,&nbsp;30 d\u00e9cembre 2015 et compl\u00e9t\u00e9e par l\u2019arr\u00eat\u00e9 royal du 21 novembre 2018 ,&nbsp;M.B.,3 d\u00e9cembre 2018.<\/p>\n\n\n\n<p>[2]Trust, soci\u00e9t\u00e9s faiblement tax\u00e9es et certains contrats de capitalisation ou d\u2019assurance.<\/p>\n\n\n\n<p>[3]Structures poss\u00e9dant la personnalit\u00e9 juridique et faisant l\u2019objet d\u2019une imposition \u00e0 un taux inf\u00e9rieur \u00e0 15 % eu \u00e9gard aux r\u00e8gles fiscales applicables en Belgique.<\/p>\n\n\n\n<p>[4]http:\/\/www.ejustice.just.fgov.be\/cgi_loi\/change_lg.pl?language=fr&amp;la=F&amp;cn=2015121832&amp;table_name=loi<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La taxe Ca\u00efman\u00b9&nbsp;est un imp\u00f4t qui a pour objectif de taxer en Belgique dans le chef des personnes physiques les flux per\u00e7us par certaines structures\u00b2 \u00e9trang\u00e8res b\u00e9n\u00e9ficiant d\u2019une fiscalit\u00e9 privil\u00e9gi\u00e9e\u00b3. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":358,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[51],"class_list":["post-340","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\/2020\/05\/taxe-caiman.jpg","author_info":{"display_name":"jandre","author_link":"https:\/\/www.yoursadvisory.com\/en\/author\/jandre\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Taxe Ca\u00efman 3.0 &#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\/taxe-caiman-3-0\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe Ca\u00efman 3.0 &#8212; Yours Advisory\" \/>\n<meta property=\"og:description\" content=\"La taxe Ca\u00efman\u00b9&nbsp;est un imp\u00f4t qui a pour objectif de taxer en Belgique dans le chef des personnes physiques les flux per\u00e7us par certaines structures\u00b2 \u00e9trang\u00e8res b\u00e9n\u00e9ficiant d\u2019une fiscalit\u00e9 privil\u00e9gi\u00e9e\u00b3. 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