{"id":5932,"date":"2021-05-18T13:15:35","date_gmt":"2021-05-18T11:15:35","guid":{"rendered":"https:\/\/landing.bdo.be\/?p=5932"},"modified":"2021-05-18T13:15:36","modified_gmt":"2021-05-18T11:15:36","slug":"payez-moins-dimpots-sur-les-dividendes-francais","status":"publish","type":"post","link":"https:\/\/landing.bdo.be\/fr\/to-the-point\/payez-moins-dimpots-sur-les-dividendes-francais\/","title":{"rendered":"Payez moins d\u2019imp\u00f4ts sur les dividendes fran\u00e7ais"},"content":{"rendered":"

Payez moins d\u2019imp\u00f4ts sur les dividendes fran\u00e7ais<\/h1><\/div>

Jusqu\u2019il y a peu, les dividendes fran\u00e7ais faisaient l\u2019objet d\u2019une double imposition en Belgique. Une mesure qui avait donn\u00e9 lieu \u00e0 une saga juridique \u00e0 laquelle le ministre des Finances a mis un terme. Gr\u00e2ce \u00e0 la \u00ab\u00a0quotit\u00e9 forfaitaire d\u2019imp\u00f4t \u00e9tranger\u00a0\u00bb, le pr\u00e9l\u00e8vement fran\u00e7ais est d\u00e9sormais imput\u00e9 sur l\u2019imp\u00f4t belge, et votre dividende moins impos\u00e9.<\/strong><\/p>\n<\/div>

Auteur: Bruno Orban, Senior Manager BDO Tax<\/p>\n<\/div>

<\/span><\/div><\/div><\/div><\/div><\/div>

D\u00e9finition \u00ab\u2009r\u00e9sident belge\u2009\u00bb<\/h3><\/div>
<\/div>
\n

Par \u00ab\u2009r\u00e9sident belge\u2009\u00bb, il faut entendre les r\u00e9sidents fiscaux, c\u2019est-\u00e0-dire les contribuables qui sont soumis \u00e0 l\u2019imp\u00f4t des personnes physiques ou \u00e0 l\u2019imp\u00f4t des personnes morales en Belgique. La terme ne vise donc pas les soci\u00e9t\u00e9s nationales.<\/p>\n<\/div><\/div><\/div>

<\/div><\/div><\/div><\/div>

Lorsqu\u2019un r\u00e9sident belge re\u00e7oit des dividendes distribu\u00e9s par une entreprise fran\u00e7aise, un imp\u00f4t de 12,8% est pr\u00e9lev\u00e9 \u00e0 la source en France. Ces revenus sont ensuite une nouvelle fois impos\u00e9s en Belgique, \u00e0 hauteur de 30%. Le m\u00eame revenu est donc impos\u00e9 deux fois. La convention pr\u00e9ventive de double imposition \u00e9tablie entre la Belgique et la France (10\/03\/1964) pr\u00e9voit toutefois d\u2019all\u00e9ger cette mesure par l\u2019entremise d\u2019une \u00ab\u2009quotit\u00e9 forfaitaire d\u2019imp\u00f4t \u00e9tranger\u2009\u00bb (QFIE). Dans ce cadre, l\u2019imp\u00f4t fran\u00e7ais est imput\u00e9 sur l\u2019imp\u00f4t belge et l\u2019investisseur particulier a droit \u00e0 une imputation de 15% de la QFIE sur les dividendes en provenance de l\u2019Hexagone.<\/p>\n<\/div>

\u00ab La charge fiscale totale sur les dividendes fran\u00e7ais passe de 38,96% \u00e0 25,88% \u00bb<\/h2><\/div><\/div><\/div>

Gr\u00e2ce \u00e0 la QFIE, les investisseurs particuliers peuvent r\u00e9duire consid\u00e9rablement l\u2019imp\u00f4t dont ils sont redevables en Belgique sur les dividendes fran\u00e7ais. La charge fiscale totale passe de 38,96% \u00e0 25,88%.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

Exemple<\/u><\/em><\/h3><\/div>\n
\n\n\n\n\n\n\n\n\n\n\n
<\/th>\nSans QFIE<\/th>\nAvec QFIE<\/th>\n<\/tr>\n<\/thead>\n
Dividende brut<\/td>\n100,00 EUR<\/td>\n100,00 EUR<\/td>\n<\/tr>\n
\u2013\u00a0Imp\u00f4t \u00e0 la source fran\u00e7ais (12,8%)<\/td>\n– 12,80 EUR<\/td>\n– 12,80 EUR<\/td>\n<\/tr>\n
Base imposable en Belgique (revenu net fronti\u00e8re)<\/td>\n87,20 EUR<\/td>\n87,20 EUR<\/td>\n<\/tr>\n
\u2013\u00a0Imp\u00f4t belge (30%)<\/td>\n– 26,16 EUR<\/td>\n– 26,16 EUR<\/td>\n<\/tr>\n
+ QFIE (15% du revenu net fronti\u00e8re)<\/td>\n0,00 EUR<\/td>\n13,08 EUR<\/td>\n<\/tr>\n
Dividende net<\/strong><\/td>\n61,04 EUR<\/strong><\/td>\n74,12 EUR<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div><\/div><\/div><\/div>

Fin de la discorde juridique<\/h3><\/div>

L\u2019administration fiscale belge refusait jusqu\u2019\u00e0 pr\u00e9sent d\u2019appliquer le r\u00e9gime QFIE aux dividendes en provenance de France, bien que la Cour de cassation lui ait donn\u00e9 tort \u00e0 deux reprises. Le 20\/01\/2021, le ministre des Finances annon\u00e7ait que l\u2019administration fiscale se conformerait d\u00e9sormais \u00e0 la jurisprudence et que les investisseurs particuliers pourraient donc imputer la QFIE sur leur imp\u00f4t belge.<\/p>\n<\/div>

Quiconque souhaite r\u00e9cup\u00e9rer le surplus d\u2019imp\u00f4t sur les dividendes fran\u00e7ais des cinq derni\u00e8res ann\u00e9es doit faire appel. <\/h2><\/div><\/div><\/div>

Concr\u00e8tement, les investisseurs particuliers pourront b\u00e9n\u00e9ficier directement d\u2019une QFIE sur les dividendes fran\u00e7ais per\u00e7us \u00e0 partir de 2020 dans le cadre de l\u2019\u00e9tablissement de leurs d\u00e9clarations fiscales.<\/p>\n

Si les investisseurs particuliers d\u00e9sirent r\u00e9cup\u00e9rer le surplus d\u2019imp\u00f4t sur les dividendes per\u00e7us au cours des cinq derni\u00e8res ann\u00e9es, ils doivent en faire la demande aupr\u00e8s du fisc en posant une r\u00e9clamation ou une demande de d\u00e9gr\u00e8vement.<\/p>\n<\/div>

<\/i><\/div>

Plus d\u2019infos \u00e0 propos de l\u2019application de la QFIE\u2009? <\/h2><\/div>
<\/div>
\n

Besoin d\u2019aide pour analyser votre situation\u2009? Contactez les experts de notre \u00e9quipe Tax\u00a0: tax@bdo.be<\/a><\/p>\n<\/div><\/div><\/div>

<\/div><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"

Pay less tax on French dividends! Until recently, French dividends were taxed twice. The Minister of Finance recently put an end to the legal saga. Thanks to the so-called \u2018Foreign Tax Credit\u2019 (FTC), the French levy is offset against the Belgian tax. And your dividend is taxed less.<\/p>\n","protected":false},"author":1,"featured_media":6177,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[121],"tags":[1599,981,1595,1597,1594,1596,1598,1593],"class_list":["post-5932","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-to-the-point","tag-court-of-cassation","tag-double-taxation","tag-double-taxation-treaty","tag-foreign-tax-credit","tag-france","tag-french-dividends","tag-ftc","tag-withholding-tax"],"acf":[],"yoast_head":"\nPayez moins d\u2019imp\u00f4ts sur les dividendes fran\u00e7ais - BDO<\/title>\n<meta name=\"description\" content=\"Payez moins d\u2019imp\u00f4ts sur les dividendes fran\u00e7ais\u2009! Jusqu\u2019il y a peu, les dividendes fran\u00e7ais faisaient l\u2019objet d\u2019une double imposition en Belgique. Une mesure qui avait donn\u00e9 lieu \u00e0 une saga juridique \u00e0 laquelle le ministre des Finances a mis un terme. Gr\u00e2ce \u00e0 la \u00ab quotit\u00e9 forfaitaire d\u2019imp\u00f4t \u00e9tranger \u00bb, le pr\u00e9l\u00e8vement fran\u00e7ais est d\u00e9sormais imput\u00e9 sur l\u2019imp\u00f4t belge, et votre dividende moins impos\u00e9.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/landing.bdo.be\/fr\/to-the-point\/payez-moins-dimpots-sur-les-dividendes-francais\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Payez moins d\u2019imp\u00f4ts sur les dividendes fran\u00e7ais - BDO\" \/>\n<meta property=\"og:description\" content=\"Payez moins d\u2019imp\u00f4ts sur les dividendes fran\u00e7ais\u2009! 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