{"id":602,"date":"2020-09-10T11:23:02","date_gmt":"2020-09-10T09:23:02","guid":{"rendered":"https:\/\/www.yoursadvisory.com\/?p=602"},"modified":"2025-03-19T14:35:24","modified_gmt":"2025-03-19T13:35:24","slug":"resident-belge-et-sci-francaise-la-saga-continue","status":"publish","type":"post","link":"https:\/\/www.yoursadvisory.com\/en\/resident-belge-et-sci-francaise-la-saga-continue\/","title":{"rendered":"R\u00e9sident belge et soci\u00e9t\u00e9 civile immobili\u00e8re fran\u00e7aise : la saga continue \u2026"},"content":{"rendered":"\n<p>Le sujet de la d\u00e9tention de biens immobiliers via une soci\u00e9t\u00e9 civile immobili\u00e8re (SCI) fran\u00e7aise par des r\u00e9sidents belges fait d\u00e9cid\u00e9ment couler beaucoup d\u2019encre ces derni\u00e8res ann\u00e9es. Apr\u00e8s la double imposition sur les revenus effectivement distribu\u00e9s&nbsp;(1), c\u2019est d\u00e9sormais au tour de la plus-value r\u00e9alis\u00e9e lors de la cession de parts de SCI de faire parler d\u2019elle.&nbsp;<\/p>\n\n\n\n<p>L\u2019Administration fiscale fran\u00e7aise avait en effet publi\u00e9 en 2012 un commentaire dans lequel \u00e9tait pr\u00e9cis\u00e9 que les parts de SCI de toute nature doivent \u00eatre consid\u00e9r\u00e9es comme des biens immeubles et qu\u2019ainsi le pouvoir d\u2019imposition de la plus-value constat\u00e9e sur ces parts par des r\u00e9sidents belges revient \u00e0 la France&nbsp;(2). Or, une d\u00e9cision publi\u00e9e le 24 f\u00e9vrier 2020&nbsp;(3)&nbsp;suite \u00e0 un recours contre le Conseil d\u2019\u00c9tat a valid\u00e9 cette interpr\u00e9tation comme \u00e9tant conforme \u00e0 la convention pr\u00e9ventive de double imposition conclue entre la France et la Belgique.&nbsp;<\/p>\n\n\n\n<p>Les questions que nous pouvons alors nous poser sont les suivantes&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Dans quelle mesure les SCI fran\u00e7aises constituent-elles des biens immeubles au sens de l\u2019application de la convention sign\u00e9e entre la France et la Belgique&nbsp;?<\/li><li>Est-ce que la vente de parts d\u2019une SCI fran\u00e7aise par un r\u00e9sident belge implique d\u00e9sormais automatiquement une imposition en France&nbsp;?<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>D\u00e9finition d\u2019un bien immobilier au sens de la convention franco-belge&nbsp;<\/strong><\/h2>\n\n\n\n<p>La convention pr\u00e9ventive de double imposition conclue entre la France et la Belgique pr\u00e9voit en son article 3 que pour tout revenu tir\u00e9 d\u2019un bien immobilier (en ce compris la plus-value r\u00e9alis\u00e9e lors de la vente de celui-ci), le pouvoir d\u2019imposition est attribu\u00e9 au pays dans lequel le bien est situ\u00e9.&nbsp;<\/p>\n\n\n\n<p>D\u00e8s lors, est-ce qu\u2019une soci\u00e9t\u00e9 fran\u00e7aise compos\u00e9e majoritairement de biens immobiliers est assimil\u00e9e \u00e0 un bien immobilier&nbsp;au sens de la convention ? Cette question est en effet essentielle car si le pouvoir d\u2019imposition devait \u00eatre attribu\u00e9 \u00e0 la Belgique, le contribuable r\u00e9sident belge pourrait b\u00e9n\u00e9ficier du r\u00e9gime d\u2019exon\u00e9ration des plus-values sur actions.<\/p>\n\n\n\n<p>D\u2019apr\u00e8s la convention, la notion de bien immobilier s\u2019appr\u00e9cie au regard du droit de l\u2019\u00c9tat o\u00f9 est situ\u00e9 le bien en question. Ainsi, la SCI \u00e9tant une structure juridique fran\u00e7aise, son caract\u00e8re immobilier doit donc s\u2019appr\u00e9cier au regard du droit fran\u00e7ais.&nbsp;<\/p>\n\n\n\n<p>Or, dans un commentaire administratif publi\u00e9 le 12 septembre 2012, l\u2019Administration fiscale fran\u00e7aise a retenu une interpr\u00e9tation extensive de la convention en admettant que les SCI, en tant que soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re, doivent \u00eatre appr\u00e9hend\u00e9es en tant que biens immobiliers vis\u00e9s \u00e0 l\u2019article 3 de la convention.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Recours contre le Conseil d\u2019\u00c9tat&nbsp;<\/strong><\/h2>\n\n\n\n<p>Suite \u00e0 la publication de ce commentaire, de nombreux contribuables non-r\u00e9sidents ont vu leur plus-value de cession de parts de SCI impos\u00e9e en France. Plusieurs recours ont ainsi \u00e9t\u00e9 introduits, le Tribunal Administratif de Montreuil ayant r\u00e9cemment rendu plusieurs d\u00e9cisions.<\/p>\n\n\n\n<p>Parall\u00e8lement, cette interpr\u00e9tation extensive a \u00e9t\u00e9 contest\u00e9e devant le Conseil d\u2019\u00c9tat fran\u00e7ais le 2 d\u00e9cembre 2019, dans le cadre d\u2019un recours en exc\u00e8s de pouvoir, cette technique judiciaire fran\u00e7aise permettant d\u2019acc\u00e9l\u00e9rer la proc\u00e9dure sur les faits contre la norme prise par l\u2019ex\u00e9cutif. L\u2019objet de cette demande consistait en l\u2019annulation d\u2019un paragraphe controvers\u00e9 des commentaires administratifs.&nbsp;<\/p>\n\n\n\n<p>Cependant, dans une d\u00e9cision publi\u00e9e le 24 f\u00e9vrier 2020, le Conseil d\u2019\u00c9tat a rejet\u00e9 cette demande en annulation et a consid\u00e9r\u00e9 que ce m\u00eame paragraphe ne retient pas une inexacte interpr\u00e9tation de la convention. Autrement dit, en validant la doctrine administrative, la plus-value de cession de parts de SCI reste imposable en France \u00e0 titre de revenu immobilier.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>N\u00e9gociation d\u2019une nouvelle convention en cours<\/strong><\/h2>\n\n\n\n<p>M\u00eame si cette d\u00e9cision nous semble surprenante \u00e0 plusieurs niveaux, le d\u00e9bat pourrait \u00eatre d\u00e9finitivement clos dans un futur proche, la France et la Belgique \u00e9tant en cours de n\u00e9gociation en vue de la r\u00e9daction d\u2019une nouvelle convention pr\u00e9ventive de double imposition. Rappelons que la convention actuelle avait \u00e9t\u00e9 sign\u00e9e par les deux pays il y a plus de 50 ans&nbsp;(4). Il est ainsi dommageable que le Conseil d\u2019\u00c9tat ait valid\u00e9 cette interpr\u00e9tation extensive de l\u2019administration fiscale dans ce contexte, d\u2019autant que la pr\u00e9pond\u00e9rance immobili\u00e8re est vraisemblablement l\u2019un des sujets majeurs qui sera analys\u00e9.&nbsp;<\/p>\n\n\n\n<p>Esp\u00e9rons donc que la nouvelle version clarifiera toutes les probl\u00e9matiques de traitement fiscal que rencontrent actuellement les r\u00e9sidents belges qui d\u00e9tiennent des biens immobiliers au travers d\u2019une SCI fran\u00e7aise.&nbsp;<\/p>\n\n\n\n<p><strong>Dans cette attente, n\u2019h\u00e9sitez pas \u00e0 nous contacter pour obtenir plus d\u2019informations.<\/strong><\/p>\n\n\n\n<p><em>(1) D\u2019apr\u00e8s des&nbsp;arr\u00eats rendus par la Cour de Cassation belge les 29 septembre 2016 et 21 septembre 2017, les distributions effectu\u00e9es par une SCI fran\u00e7aise sont qualifi\u00e9es en tant que dividende, imposable en Belgique au pr\u00e9compte mobilier au taux de 30%, en plus de la fiscalit\u00e9 fran\u00e7aise d\u00e9j\u00e0 subie sur les revenus fonciers per\u00e7us.<\/em><\/p>\n\n\n\n<p><em>(2)&nbsp;BOI-INT-CVB-BEL-10-10<\/em><\/p>\n\n\n\n<p><em>(3)&nbsp;Conseil d&#8217;\u00c9tat, Chambres r\u00e9unies, d\u00e9cision n\u00b0 436392 du 24 f\u00e9vrier 2020<\/em><\/p>\n\n\n\n<p><em>(4)&nbsp;La convention a \u00e9t\u00e9 sign\u00e9e le 10 mars 1964 et est en vigueur depuis le 17 juin 1965<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le sujet de la d\u00e9tention de biens immobiliers via une soci\u00e9t\u00e9 civile immobili\u00e8re (SCI) fran\u00e7aise par des r\u00e9sidents belges fait d\u00e9cid\u00e9ment couler beaucoup d\u2019encre ces derni\u00e8res ann\u00e9es. Apr\u00e8s la double [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":604,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[51],"class_list":["post-602","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-fr"],"acf":[],"featured_image_src":"https:\/\/www.yoursadvisory.com\/wp-content\/uploads\/2020\/09\/resident-belge-societe-civile-immobiliere-francaise.jpg","author_info":{"display_name":"l.cuvelier","author_link":"https:\/\/www.yoursadvisory.com\/en\/author\/l-cuvelier\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9sident belge et soci\u00e9t\u00e9 civile immobili\u00e8re fran\u00e7aise : la saga continue \u2026 &#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\/resident-belge-et-sci-francaise-la-saga-continue\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9sident belge et soci\u00e9t\u00e9 civile immobili\u00e8re fran\u00e7aise : la saga continue \u2026 &#8212; Yours Advisory\" \/>\n<meta property=\"og:description\" content=\"Le sujet de la d\u00e9tention de biens immobiliers via une soci\u00e9t\u00e9 civile immobili\u00e8re (SCI) fran\u00e7aise par des r\u00e9sidents belges fait d\u00e9cid\u00e9ment couler beaucoup d\u2019encre ces derni\u00e8res ann\u00e9es. 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