{"id":10545,"date":"2023-02-15T08:36:25","date_gmt":"2023-02-15T07:36:25","guid":{"rendered":"https:\/\/landing.bdo.be\/non-classifiee\/faq-nous-repondons-a-vos-questions-fevrier-2023\/"},"modified":"2023-02-15T08:36:28","modified_gmt":"2023-02-15T07:36:28","slug":"faq-nous-repondons-a-vos-questions-fevrier-2023","status":"publish","type":"post","link":"https:\/\/landing.bdo.be\/fr\/to-the-point\/faq-nous-repondons-a-vos-questions-fevrier-2023\/","title":{"rendered":"FAQ: Nous r\u00e9pondons \u00e0 vos questions | F\u00e9vrier 2023"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h1 class=\"fusion-title-heading title-heading-left\">Les r\u00e9ponses \u00e0 vos questions<\/h1><\/div><div class=\"fusion-text fusion-text-1\"><p><em>Nos clients nous interrogent r\u00e9guli\u00e8rement sur un certain nombre de th\u00e9matiques pouvant impacter le quotidien ou le futur de leur activit\u00e9. Nous les avons pass\u00e9es \u00e0 la loupe et synth\u00e9tis\u00e9es en 5 questions concr\u00e8tes auxquelles nos experts r\u00e9pondent en d\u00e9tail. <\/em><\/p>\n<\/div><div class=\"fusion-content-boxes content-boxes columns row fusion-columns-1 fusion-columns-total-5 fusion-content-boxes-1 content-boxes-icon-with-title content-left\" style=\"--awb-hover-accent-color:#65bc7b;--awb-circle-hover-accent-color:#65bc7b;--awb-item-margin-bottom:40px;\" data-animationOffset=\"top-into-view\"><div style=\"--awb-backgroundcolor:transparent;\" class=\"fusion-column content-box-column content-box-column content-box-column-1 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper link-area-link-icon icon-hover-animation-fade\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><div class=\"icon\"><i style=\"border-color:#333333;border-width:0px;background-color:#ed1a3b;box-sizing:content-box;height:42px;width:42px;line-height:42px;border-radius:50%;font-size:21px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-question fas circle-yes\"><\/i><\/div><h2 class=\"content-box-heading\" style=\"--h2_typography-font-size:18px;line-height:23px;\">Quel sera l\u2019impact de la prochaine r\u00e9forme fiscale sur mon patrimoine immobilier ?<\/h2><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\">\n<p>De nombreux Belges poss\u00e8dent une seconde r\u00e9sidence ou bien immobilier qu\u2019ils mettent en location \u00e0 titre de placement. Jusqu\u2019\u00e0 pr\u00e9sent, le traitement fiscal accord\u00e9 \u00e0 ce patrimoine \u00e9tait assez favorable. La prochaine r\u00e9forme fiscale devrait cependant changer la donne.<\/p>\n<p>&nbsp;<\/p>\n<p>Le<strong> blueprint<\/strong> pr\u00e9sent\u00e9 l\u2019\u00e9t\u00e9 dernier contient plusieurs propositions. Citons \u00e0 titre d\u2019exemple l\u2019imposition des revenus locatifs r\u00e9els, l\u2019imposition de la plus-value en cas de vente de biens immobiliers et la suppression de la r\u00e9duction d\u2019imp\u00f4t pour l\u2019habitation non propre.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>La loi-programme\u00a0: premi\u00e8re \u00e9tape de la r\u00e9forme<\/strong><\/p>\n<p>La loi-programme se limite \u00e0 la <strong>suppression de la r\u00e9duction d\u2019imp\u00f4t pour l\u2019habitation non propre<\/strong>. Sont vis\u00e9es dans ce contexte\u00a0:<\/p>\n<ul>\n<li>la<strong> r\u00e9duction d\u2019imp\u00f4t <\/strong>pour<strong> les amortissements en capital.<\/strong><\/li>\n<li>la<strong> r\u00e9duction d\u2019imp\u00f4t <\/strong>pour<strong> les primes d\u2019assurances-vie individuelles<\/strong> qui garantissent ou reconstituent un emprunt en vue d\u2019acqu\u00e9rir ou de conserver un bien immobilier.<\/li>\n<\/ul>\n<p><strong>Bon \u00e0 savoir<\/strong><\/p>\n<ul>\n<li>Les <strong>int\u00e9r\u00eats<\/strong> li\u00e9s \u00e0 un emprunt restent d\u00e9ductibles du revenu net imposable du bien immobilier dont vous \u00eates propri\u00e9taire. \u00c0 l\u2019exception de l\u2019habitation propre, car elle est exon\u00e9r\u00e9e dans l\u2019imp\u00f4t des personnes physiques.<\/li>\n<li>La suppression de la r\u00e9duction d\u2019imp\u00f4t ne s\u2019applique pas aux <strong>financements en cours<\/strong> mais exclusivement aux emprunts contract\u00e9s \u00e0 partir du 01\/01\/2024 en vue d\u2019acqu\u00e9rir ou de conserver l\u2019habitation concern\u00e9e. Pour les emprunts contract\u00e9s au plus tard le 31\/12\/2023, l\u2019avantage existant est maintenu.<\/li>\n<li>Nous d\u00e9duisons de l\u2019expos\u00e9 des motifs de la loi-programme qu\u2019un <strong>emprunt de refinancement<\/strong> n\u2019est pas consid\u00e9r\u00e9 comme nouvel emprunt dans la mesure o\u00f9 il refinance l\u2019emprunt existant (ant\u00e9rieur au 01\/01\/2024), lequel donnait droit \u00e0 la r\u00e9duction d\u2019imp\u00f4t.<\/li>\n<\/ul>\n<p>En savoir plus ? Lisez l\u2019article <a href=\"https:\/\/www.bdo.be\/fr-be\/actualites\/2023\/loi-programme-26-decembre-2022-reforme-fiscale\">La Loi-programme du 26 d\u00e9cembre 2022 pr\u00e9voit la premi\u00e8re phase de la r\u00e9forme fiscale<\/a> qui vous m\u00e8nera sur <a href=\"http:\/\/www.bdo.be\">www.bdo.be<\/a>. Vous y trouverez toutes les infos actualis\u00e9es relatives \u00e0 la loi-programme et \u00e0 la prochaine r\u00e9forme fiscale. Ou contactez les experts de notre \u00e9quipe Tax : <a href=\"mailto:tax@bdo.be\">tax@bdo.be<\/a><\/p>\n<\/div><\/div><\/div><div style=\"--awb-backgroundcolor:transparent;\" class=\"fusion-column content-box-column content-box-column content-box-column-2 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper link-area-link-icon icon-hover-animation-fade\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><div class=\"icon\"><i style=\"border-color:#333333;border-width:0px;background-color:#ed1a3b;box-sizing:content-box;height:42px;width:42px;line-height:42px;border-radius:50%;font-size:21px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-question fas circle-yes\"><\/i><\/div><h2 class=\"content-box-heading\" style=\"--h2_typography-font-size:18px;line-height:23px;\">J\u2019ai 55 ans et mon courtier me demande de diminuer le montant de mes primes EIP. Comment dois-je r\u00e9agir ?<\/h2><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\">\n<p>Le courtier suit de pr\u00e8s\u00a0l\u2019\u00e9volution de la l\u00e9gislation ! Trois circulaires r\u00e9cemment adopt\u00e9es par l\u2019administration fiscale restreignent dor\u00e9navant la d\u00e9ductibilit\u00e9 des primes vers\u00e9es dans le cadre d\u2019un engagement individuel de pension (EIP). Elles concernent en particulier le fameux calcul de la limite de 80%.<\/p>\n<p><strong><u>Pour rappel\u00a0:<\/u><\/strong> les primes vers\u00e9es dans un EIP sont fiscalement d\u00e9ductibles \u00e0 l\u2019imp\u00f4t des soci\u00e9t\u00e9s pour autant qu\u2019elles respectent un certain nombre de conditions, dont la r\u00e8gle des 80%. Celle-ci pr\u00e9voit que la somme de la pension l\u00e9gale (1<sup>er<\/sup> pilier) et de la pension extra-l\u00e9gale (2<sup>e<\/sup> pilier) ne d\u00e9passe pas 80% de la derni\u00e8re\u00a0r\u00e9mun\u00e9ration brute annuelle normale du dirigeant.<\/p>\n<p><strong><u>Que disent les circulaires\u00a0?<\/u><\/strong><\/p>\n<p>Pour faciliter\u00a0le calcul des primes d\u00e9ductibles, les circulaires ont fix\u00e9 des estimations de pension l\u00e9gale pouvant \u00eatre utilis\u00e9es dans la formule des 80%\u00a0:<\/p>\n<ul>\n<li>Pour les ann\u00e9es ant\u00e9rieures \u00e0 2021, la pension l\u00e9gale du dirigeant ind\u00e9pendant peut \u00eatre estim\u00e9e \u00e0 25% de ses revenus bruts de l\u2019ann\u00e9e 2020.<\/li>\n<li>Pour les autres ann\u00e9es (celles o\u00f9 l&#8217;activit\u00e9 a \u00e9t\u00e9 exerc\u00e9e sous le statut de salari\u00e9 et celles exerc\u00e9es sous le statut d\u2019ind\u00e9pendant \u00e0 partir de 2021), la pension l\u00e9gale peut \u00eatre estim\u00e9e \u00e0 50% des revenus bruts \u00e0 prendre en compte pour la p\u00e9riode imposable (limit\u00e9s au plafond de revenus ou \u00e0 la pension maximale le cas \u00e9ch\u00e9ant).<\/li>\n<\/ul>\n<p>La circulaire 2022\/C\/79 ajoute que, quelle que soit la m\u00e9thode de calcul de la pension l\u00e9gale, la partie des primes non d\u00e9ductible uniquement en raison de l\u2019augmentation de la pension l\u00e9gale estim\u00e9e ne doit en principe pas \u00eatre reprise en d\u00e9pense non admise lors des exercices d\u2019imposition 2022 et 2023.<\/p>\n<p>Cette tol\u00e9rance administrative est accord\u00e9e pour autant que la soci\u00e9t\u00e9 comptabilise ces exc\u00e9dents de primes sur un compte #49 (charges \u00e0 reporter) au cours de la p\u00e9riode imposable rattach\u00e9e \u00e0 l\u2019exercice d\u2019imposition 2023. Ces exc\u00e9dents seront consid\u00e9r\u00e9s comme des avances sur les primes \u00e0 payer lors de la p\u00e9riode imposable suivante.<\/p>\n<p>Ces circulaires ne doivent pas forc\u00e9ment \u00eatre appliqu\u00e9es \u00e0 la lettre. Elles posent en outre question au niveau comptabilit\u00e9\u00a0: comment comptabiliser au 31\/12\/2022 une charge \u00e0 reporter relative \u00e0 un montant pris en charge au 31\/12\/2021\u00a0? Dans l\u2019hypoth\u00e8se o\u00f9 les primes vers\u00e9es en 2021 et\/ou 2022 ont \u00e9t\u00e9 maximis\u00e9es, nos experts vous recommandent de demander un nouveau calcul. Objectif : identifier un \u00e9ventuel risque de non-d\u00e9ductibilit\u00e9 des primes pour les ann\u00e9es en cause.<\/p>\n<p>Vous souhaitez en savoir plus\u00a0? Lisez l\u2019article <a href=\"https:\/\/www.bdo.be\/fr-be\/actualites\/2023\/engagement-individuel-de-pension-et-regle-des-80\">Engagement individuel de pension et r\u00e8gle des 80%<\/a> ou contactez les experts de notre \u00e9quipe Tax\u00a0: <a href=\"mailto:tax@bdo.be\">tax@bdo.be<\/a><\/p>\n<\/div><\/div><\/div><div style=\"--awb-backgroundcolor:transparent;\" class=\"fusion-column content-box-column content-box-column content-box-column-3 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper link-area-link-icon icon-hover-animation-fade\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><div class=\"icon\"><i style=\"border-color:#333333;border-width:0px;background-color:#ed1a3b;box-sizing:content-box;height:42px;width:42px;line-height:42px;border-radius:50%;font-size:21px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-question fas circle-yes\"><\/i><\/div><h2 class=\"content-box-heading\" style=\"--h2_typography-font-size:18px;line-height:23px;\">Directive \u00ab Restructuration et insolvabilit\u00e9 \u00bb : quelles cons\u00e9quences pour les entreprises en difficult\u00e9 ?<\/h2><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\">\n<p>Les entreprises \u00e9voluent dans un contexte macro\u00e9conomique tendu. On en conna\u00eet les raisons\u00a0: crise sanitaire, inflation, tensions g\u00e9opolitiques, changement climatique\u2026 Dans le m\u00eame temps, le Conseil des ministres a approuv\u00e9, en juillet 2022, un avant-projet de loi visant \u00e0 transposer la directive \u00ab\u00a0Restructuration et insolvabilit\u00e9\u00a0\u00bb en droit belge. Cette directive pr\u00e9voit (notamment) un cadre d\u2019actions pr\u00e9ventives appel\u00e9es \u00e0 \u00eatre mises en place avant que l\u2019insolvabilit\u00e9 devienne irr\u00e9versible.<\/p>\n<p>Quelle \u00e9volution apportent-elles par rapport \u00e0 la proc\u00e9dure de r\u00e9organisation judiciaire (PRJ) existante\u00a0? Parmi d\u2019autres mesures, la priorit\u00e9 est d\u00e9sormais accord\u00e9e \u00e0 la valeur \u00e9conomique de l\u2019entreprise en continuit\u00e9. Il n\u2019est donc plus uniquement question de pr\u00e9server l\u2019activit\u00e9 co\u00fbte que co\u00fbte &#8211; tel qu\u2019historiquement soutenu par le l\u00e9gislateur dans une optique de sauvegarde de l\u2019emploi &#8211; mais de prot\u00e9ger \u00e9galement l\u2019int\u00e9r\u00eat des cr\u00e9anciers.<\/p>\n<p>La directive n\u2019\u00e9tablit pas de m\u00e9thodologie de d\u00e9termination des valeurs en continuit\u00e9 et en liquidation. Elle pr\u00e9voit pour ce faire le recours \u00e0 un expert, sachant que l\u2019\u00e9valuation d\u2019une soci\u00e9t\u00e9 en difficult\u00e9 est complexe et potentiellement sensible en cas de discussions entre cr\u00e9anciers.<\/p>\n<p>La r\u00e9forme devrait se traduire par une restructuration plus rapide et efficace des soci\u00e9t\u00e9s concern\u00e9es ainsi que par davantage d\u2019homog\u00e9n\u00e9it\u00e9 au sein de l\u2019UE, ce qui impacterait positivement son \u00e9conomie. Esp\u00e9rons-le\u00a0!<\/p>\n<p>Envie d\u2019en savoir plus\u00a0? Contactez les experts de notre \u00e9quipe Financial Advisory\u00a0: Alexandre Streel (<a href=\"mailto:alexandre.streel@bdo.be\">alexandre.streel@bdo.be<\/a>) ou Maxime Ledent (<a href=\"mailto:maxime.ledent@bdo.be\">maxime.ledent@bdo.be<\/a>).<\/p>\n<\/div><\/div><\/div><div style=\"--awb-backgroundcolor:transparent;--awb-iconcolor:#ffffff;\" class=\"fusion-column content-box-column content-box-column content-box-column-4 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper link-area-link-icon icon-hover-animation-fade\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><div class=\"icon\"><i style=\"border-color:#333333;border-width:0px;background-color:#ed1a3b;box-sizing:content-box;height:42px;width:42px;line-height:42px;border-radius:50%;font-size:21px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-question fas circle-yes\"><\/i><\/div><h2 class=\"content-box-heading\" style=\"--h2_typography-font-size:18px;line-height:23px;\">Le statut fiscal des cadres et chercheurs \u00e9trangers travaillant dans mon entreprise passera de non-r\u00e9sident \u00e0 r\u00e9sident au plus tard le 01\/01\/2024. Avec quelles cons\u00e9quences en pratique ?<\/h2><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\">\n<p>L\u2019ancien r\u00e9gime sp\u00e9cial d\u2019imposition assimilait fictivement les cadres et chercheurs concern\u00e9s \u00e0 des non-r\u00e9sidents. Le nouveau r\u00e9gime d\u2019imposition stipule qu\u2019il convient d\u00e9sormais de suivre les r\u00e8gles ordinaires pour d\u00e9terminer la r\u00e9sidence fiscale d\u2019un impatri\u00e9. Cela signifie qu\u2019\u00e0 d\u00e9faut de pouvoir produire une attestation de r\u00e9sidence \u00e9manant d\u2019un autre \u00c9tat, <strong>l\u2019impatri\u00e9<\/strong> domicili\u00e9 en Belgique (ou dont le si\u00e8ge de la fortune se trouve en Belgique) <strong>sera consid\u00e9r\u00e9 comme r\u00e9sident fiscal belge<\/strong>. Il en sera de m\u00eame pour les cadres \u00e9trangers, lesquels ne b\u00e9n\u00e9ficieront de facto plus de l\u2019ancien syst\u00e8me \u00e0 partir du 01\/01\/2024.<\/p>\n<p>En pratique, ce changement de statut fiscal entra\u00eenera principalement les cons\u00e9quences suivantes\u00a0:<\/p>\n<ul>\n<li>Obligation de <strong>d\u00e9poser annuellement une d\u00e9claration \u00e0 l\u2019imp\u00f4t des personnes physiques.<\/strong><\/li>\n<li><strong>Obligations fiscales d\u00e9claratives \u00e9largies<\/strong>: l\u2019impatri\u00e9 (et son conjoint le cas \u00e9ch\u00e9ant) sera\/seront tenu(s) de renseigner au sein de sa\/leur d\u00e9claration \u00e0 l\u2019imp\u00f4t des personnes physiques\u00a0:\n<ul>\n<li>ses\/leurs revenus mondiaux (revenus d\u2019origine belge et \u00e9trang\u00e8re)<\/li>\n<li>l\u2019existence de comptes bancaires, contrats d\u2019assurance-vie ou constructions juridiques d\u00e9tenus, souscrits ou \u00e9tablis hors du territoire belge.<\/li>\n<\/ul>\n<\/li>\n<li>Obligation de d\u00e9clarer <strong>via le portail \u00e9lectronique MyMinfin<\/strong> certaines informations relatives aux biens immobiliers d\u00e9tenus hors du territoire belge afin de permettre \u00e0 l\u2019administration fiscale belge d\u2019attribuer \u00e0 l\u2019immeuble une <strong>valeur locative th\u00e9orique<\/strong>.<\/li>\n<li>Obligation de c<strong>ommuniquer certaines informations au Point de Contact Central de la Banque Nationale de Belgique<\/strong> concernant les comptes bancaires d\u00e9tenus \u00e0 l\u2019\u00e9tranger.<\/li>\n<li><strong>Augmentation potentielle de la taxe communale<\/strong>.<\/li>\n<\/ul>\n<p>Vous souhaitez en savoir plus\u00a0? Lisez l\u2019article <a href=\"https:\/\/www.bdo.be\/fr-be\/actualites\/2023\/nouveau-regime-impatries-consequences-fiscales\">Nouveau r\u00e9gime des impatri\u00e9s<\/a> ou contactez les experts de notre \u00e9quipe Tax\u00a0: <a href=\"mailto:tax@bdo.be\">tax@bdo.be<\/a><\/p>\n<\/div><\/div><\/div><div style=\"--awb-backgroundcolor:transparent;--awb-iconcolor:#ffffff;\" class=\"fusion-column content-box-column content-box-column content-box-column-5 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper link-area-link-icon icon-hover-animation-fade\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><div class=\"icon\"><i style=\"border-color:#333333;border-width:0px;background-color:#ed1a3b;box-sizing:content-box;height:42px;width:42px;line-height:42px;border-radius:50%;font-size:21px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-question fas circle-yes\"><\/i><\/div><h2 class=\"content-box-heading\" style=\"--h2_typography-font-size:18px;line-height:23px;\">Qui doit organiser des \u00e9lections sociales en 2024 ?<\/h2><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\">\n<p>Les prochaines \u00e9lections sociales auront probablement lieu du 13 au 26 mai 2024.<\/p>\n<p>D\u00e8s qu\u2019une entreprise occupe en moyenne 50 travailleurs, elle a l\u2019obligation d\u2019organiser des \u00e9lections sociales de mani\u00e8re \u00e0 instituer un Comit\u00e9 pour la Pr\u00e9vention et la Protection au Travail. Si l\u2019occupation moyenne est de 100 travailleurs, un Conseil d\u2019entreprise doit \u00e9galement \u00eatre mis en place.<\/p>\n<p><strong>L\u2019occupation moyenne<\/strong> est calcul\u00e9e sur une p\u00e9riode de r\u00e9f\u00e9rence allant du 01\/10\/2022 au 30\/09\/2023. L&#8217;entreprise n\u2019est tenue d\u2019organiser les \u00e9lections sociales l&#8217;ann\u00e9e suivante que si une moyenne de 50 ou 100 travailleurs sont en service durant cette p\u00e9riode de r\u00e9f\u00e9rence. Le calcul de l&#8217;emploi moyen tient compte de toutes les personnes li\u00e9es \u00e0 l&#8217;entreprise par un contrat de travail ou d&#8217;apprentissage, m\u00eame si celles-ci sont absentes pour cause de maladie ou d\u2019accident. Un r\u00e9gime sp\u00e9cial s\u2019applique aux int\u00e9rimaires.<\/p>\n<p>Qu\u2019entend-on par \u00ab\u00a0<strong>entreprise<\/strong>\u00a0\u00bb lorsqu\u2019il s\u2019agit d\u2019organiser des \u00e9lections sociales\u00a0? En l\u2019esp\u00e8ce, on parle d\u2019\u00a0\u00ab\u00a0unit\u00e9 technique d\u2019exploitation\u00a0\u00bb (UTE). L\u2019UTE est d\u00e9termin\u00e9e par l\u2019ind\u00e9pendance sociale et \u00e9conomique de l\u2019entreprise. Attention\u00a0: l\u2019UTE ne correspond pas syst\u00e9matiquement \u00e0 l\u2019entit\u00e9 juridique de l\u2019entreprise.<\/p>\n<p>En savoir plus\u00a0? Lisez l\u2019article <a href=\"https:\/\/www.bdo.be\/fr-be\/actualites\/2023\/elections-sociales-2024\">\u00c9lections sociales 2024<\/a>. Vous y trouverez toutes les infos actualis\u00e9es concernant cette th\u00e9matique. Ou contactez les experts de notre \u00e9quipe Legal\u00a0: <a href=\"mailto:legal@bdo.be\">legal@bdo.be<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":10542,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[121],"tags":[2272,3134,3151,847,2163,224,816,3149,3137,3152,304,3147,3139,2896,3142,3138,2348,3136,3146,3148,2103,1810,3143,3150,3140,805,3145,3144,3141,658,842,3154,3153,849,3135,1518,2654,845],"class_list":["post-10545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-to-the-point","tag-alexandre-streel","tag-belastinghervorming","tag-centraal-aanspreekpunt-van-de-nationale-bank-van-belgie","tag-committee-for-prevention-and-protection-at-work","tag-coronapandemie","tag-corporate-tax","tag-employment-contract","tag-expat","tag-financieringen","tag-gemeentebelasting","tag-geopolitics","tag-herstructureringsplan","tag-individuele-pensioentoezegging","tag-inflatie","tag-insolventie","tag-ipt","tag-klimaatverandering","tag-levensverzekeringen","tag-liquidatie","tag-maxime-ledent","tag-myminfin","tag-non-indexation","tag-onderneming-in-moeilijkheden","tag-onroerende-goederen","tag-pensioen","tag-personal-income-tax","tag-pgr","tag-procedure-van-gerechtelijke-reorganisatie","tag-rekening-49","tag-reorganisation","tag-social-elections","tag-tbe","tag-technische-bedrijfseenheid","tag-temporary-workers","tag-tweede-verblijf","tag-vastgoed-2","tag-waardering","tag-works-council"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - 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