{"id":14220,"date":"2023-11-29T14:22:06","date_gmt":"2023-11-29T13:22:06","guid":{"rendered":"https:\/\/quercus-rc.be\/?p=14220"},"modified":"2023-11-29T14:23:10","modified_gmt":"2023-11-29T13:23:10","slug":"impot-des-societes-20-ou-25","status":"publish","type":"post","link":"http:\/\/quercus-rc.be\/en\/2023\/11\/29\/impot-des-societes-20-ou-25\/","title":{"rendered":"Imp\u00f4t des soci\u00e9t\u00e9s\u00a0: 20 ou 25 %"},"content":{"rendered":"<p class=\"wp-block-paragraph\">L\u2019imp\u00f4t des soci\u00e9t\u00e9s est de&nbsp;<strong>25 %<\/strong>&nbsp;sur le b\u00e9n\u00e9fice fiscal. Toutefois, certaines petites et moyennes entreprises b\u00e9n\u00e9ficient d\u2019un taux inf\u00e9rieur sur la premi\u00e8re tranche de 100 000 \u20ac de b\u00e9n\u00e9fice, \u00e0 savoir 20 %.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour b\u00e9n\u00e9ficier du taux de 20%, il faut respecter des conditions bien pr\u00e9cises :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 un des dirigeants s\u2019attribue au moins 45000\u20ac brut (ATN compris). Pour les soci\u00e9t\u00e9s li\u00e9es dont au moins la moiti\u00e9 des dirigeants sont les m\u00eames personnes, c\u2019est le total des r\u00e9mun\u00e9rations octroy\u00e9es par ces soci\u00e9t\u00e9s \u00e0 l\u2019une de ces m\u00eames personnes qui doit \u00eatre pris en compte pour d\u00e9terminer l\u2019importance de la r\u00e9mun\u00e9ration. Dans ce cas-l\u00e0, le total de la r\u00e9mun\u00e9ration minimum est fix\u00e9 \u00e0 75.000 EUR.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 le b\u00e9n\u00e9fice sans la r\u00e9mun\u00e9ration vis\u00e9e est inf\u00e9rieur \u00e0 la moiti\u00e9 du r\u00e9sultat avant d\u00e9duction de la r\u00e9mun\u00e9ration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>=&gt; Calcul : (r\u00e9sultat avant imp\u00f4t + r\u00e9mun\u00e9ration du dirigeant) \/ 2<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>=&gt;&nbsp;Exemple : votre r\u00e9sultat avant imp\u00f4t est de 20 000 \u20ac et votre r\u00e9mun\u00e9ration est de 30 000 \u20ac. Votre base imposable est donc de 50 000\/2, soit 25 000 \u20ac. La r\u00e9mun\u00e9ration (30 000 \u20ac) respecte bien le minimum impos\u00e9 (25 000 \u20ac).<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 \u00eatre une PME d\u00e9butante : elle beneficie alors du taux r\u00e9duit pendant les quatre premi\u00e8res ann\u00e9es (sauf s\u2019il s\u2019agit d\u2019un passage en soci\u00e9t\u00e9 avec continuit\u00e9 de l\u2019activit\u00e9 pr\u00e9c\u00e9demment exerc\u00e9e)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sont exclus du taux r\u00e9duit :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>soci\u00e9t\u00e9 financi\u00e8re qui d\u00e9tient des actions ou parts dont la valeur d\u2019investissement exc\u00e8de 50 % de la valeur r\u00e9\u00e9valu\u00e9e du capital lib\u00e9r\u00e9 ou 50 % du capital lib\u00e9r\u00e9 (capital augment\u00e9 des r\u00e9serves tax\u00e9es et des plus-values comptabilis\u00e9es).<\/li>\n\n\n\n<li>soci\u00e9t\u00e9 dont les actions ou parts repr\u00e9sentatives du capital social sont d\u00e9tenues \u00e0 concurrence d\u2019au moins 50 % par une ou plusieurs soci\u00e9t\u00e9s.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>L\u2019imp\u00f4t des soci\u00e9t\u00e9s est de&nbsp;25 %&nbsp;sur le b\u00e9n\u00e9fice fiscal. Toutefois, certaines petites et moyennes entreprises b\u00e9n\u00e9ficient d\u2019un taux inf\u00e9rieur sur la premi\u00e8re tranche de 100 000 \u20ac de b\u00e9n\u00e9fice, \u00e0 [&hellip;]<\/p>\n","protected":false},"author":103368777,"featured_media":14222,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[6408],"tags":[6411,6409,6410,6387],"class_list":["post-14220","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-societe","tag-benefice","tag-impots","tag-pme","tag-societe"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/quercus-rc.be\/wp-content\/uploads\/2023\/11\/pexels-pixabay-269077.jpg?fit=2048%2C1365","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pgPayC-3Hm","jetpack-related-posts":[],"_links":{"self":[{"href":"http:\/\/quercus-rc.be\/en\/wp-json\/wp\/v2\/posts\/14220","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/quercus-rc.be\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/quercus-rc.be\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/quercus-rc.be\/en\/wp-json\/wp\/v2\/users\/103368777"}],"replies":[{"embeddable":true,"href":"http:\/\/quercus-rc.be\/en\/wp-json\/wp\/v2\/comments?post=14220"}],"version-history":[{"count":2,"href":"http:\/\/quercus-rc.be\/en\/wp-json\/wp\/v2\/posts\/14220\/revisions"}],"predecessor-version":[{"id":14223,"href":"http:\/\/quercus-rc.be\/en\/wp-json\/wp\/v2\/posts\/14220\/revisions\/14223"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/quercus-rc.be\/en\/wp-json\/wp\/v2\/media\/14222"}],"wp:attachment":[{"href":"http:\/\/quercus-rc.be\/en\/wp-json\/wp\/v2\/media?parent=14220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/quercus-rc.be\/en\/wp-json\/wp\/v2\/categories?post=14220"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/quercus-rc.be\/en\/wp-json\/wp\/v2\/tags?post=14220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}