{"id":11245,"date":"2022-08-25T17:11:38","date_gmt":"2022-08-25T17:11:38","guid":{"rendered":"https:\/\/tcaa.taxconsult.be\/actualites\/"},"modified":"2023-03-30T13:03:29","modified_gmt":"2023-03-30T13:03:29","slug":"actualites","status":"publish","type":"page","link":"https:\/\/www.taxconsult.be\/fr\/actualites\/","title":{"rendered":"Actualit\u00e9s"},"content":{"rendered":"\t\t
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8th April 2025<\/div>\n
E-invoicing<\/span> PEPPOL<\/span> TVA<\/span> <\/div><\/div><\/a>\n <\/div>\n
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E-invoicing update – \u00eates-vous pr\u00eats pour 2026 ?<\/h3>\n <\/div>\n
\n La facturation \u00e9lectronique comme nouvelle norme Le 1er janvier 2026, la facturation \u00e9lectronique structur\u00e9e devient la norme en Belgique pour les transactions entre entreprises assujetties. L\u2019objectif de la facturation \u00e9lectronique...\n <\/div>\n
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13th June 2023<\/div>\n
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Du nouveau dans les d\u00e9lais d\u2019imposition en mati\u00e8re d\u2019imp\u00f4t sur les revenus<\/h3>\n <\/div>\n
\n La loi du 20 novembre 2022, a apport\u00e9 quelques changements en mati\u00e8re de proc\u00e9dure d’imposition et bien entendu pas toujours \u00e0 l\u2019avantage du contribuable\u00a0! Les p\u00e9riodes d’enqu\u00eate, de contr\u00f4le et...\n <\/div>\n
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15th April 2022<\/div>\n
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Le r\u00e9gime \u00ab VVPRbis \u00bb : nouvel amendement l\u00e9gislatif<\/h3>\n <\/div>\n
\n Ce 21 janvier dernier, une nouvelle modification du r\u00e9gime \u00ab\u00a0VVPRbis\u00a0\u00bb a \u00e9t\u00e9 vot\u00e9e par le gouvernement belge. Le r\u00e9gime \u00ab\u00a0VVPRbis\u00a0\u00bb permet aux petites entreprises, constitu\u00e9es \u00e0 partir du 1er juillet...\n <\/div>\n
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2nd February 2022<\/div>\n
Etablissement stable<\/span> Transfer pricing<\/span> TVA<\/span> <\/div><\/div><\/a>\n <\/div>\n
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L\u2019\u00e9tablissement stable : Un concept cl\u00e9 en mati\u00e8re de fiscalit\u00e9 internationale et TVA<\/h3>\n <\/div>\n
\n A l\u2019heure o\u00f9 les activit\u00e9s et la mobilit\u00e9 des entreprises sont en perp\u00e9tuelle croissance, la notion d\u2019\u00e9tablissement stable appara\u00eet souvent comme mal appr\u00e9hend\u00e9e ou incomprise, que ce soit en mati\u00e8re...\n <\/div>\n
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2nd June 2021<\/div>\n
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L\u2019imp\u00f4t des soci\u00e9t\u00e9s au terme de la r\u00e9forme<\/h3>\n <\/div>\n
\n La loi du 25 d\u00e9cembre 2017 portant sur la r\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s pr\u00e9voit une entr\u00e9e en vigueur de ses dispositions en trois phases. Phase n\u00b01\u00a0: Mesures entrant en...\n <\/div>\n
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17th May 2021<\/div>\n
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Comment optimiser votre d\u00e9claration \u00e0 l\u2019imp\u00f4t des personnes physiques ?<\/h3>\n <\/div>\n
\n La p\u00e9riode des d\u00e9clarations fiscales approchant \u00e0 grands pas, nous avons souhait\u00e9 vous faire part de certains points d’attention concernant l’optimisation de votre d\u00e9claration : –\u00a0 En ce qui concerne...\n <\/div>\n
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4th May 2021<\/div>\n
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Le double test de solvabilit\u00e9 et de liquidit\u00e9 en mati\u00e8re de distribution de dividende<\/h3>\n <\/div>\n
\n L\u2019une des grandes nouveaut\u00e9s pr\u00e9vues par le r\u00e9cent Code des Soci\u00e9t\u00e9s et Associations (CSA) consiste en la suppression de l\u2019exigence de capital minimum au sein des Soci\u00e9t\u00e9s \u00e0 Responsabilit\u00e9 Limit\u00e9e...\n <\/div>\n
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6th April 2021<\/div>\n
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Mesure de soutien aux soci\u00e9t\u00e9s : La r\u00e9serve de reconstitution<\/h3>\n <\/div>\n
\n Au vu de la crise que nous connaissons, bon nombre de soci\u00e9t\u00e9s ont termin\u00e9 leur exercice comptable 2020 avec une perte d\u2019exploitation. Afin de venir en aide aux entreprises, le...\n <\/div>\n
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24th February 2021<\/div>\n
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Nouvelle obligation de d\u00e9claration des immeubles situ\u00e9s \u00e0 l\u2019\u00e9tranger pour les r\u00e9sidents belges<\/h3>\n <\/div>\n
\n La Chambre a r\u00e9cemment approuv\u00e9 la loi (Doc.parl., Chambre, 2020-2021, n\u00b055-1762\/003) visant \u00e0 faire respecter la jurisprudence de la Cour de justice de l\u2019Union europ\u00e9enne en mati\u00e8re de taxation des...\n <\/div>\n
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18th February 2021<\/div>\n
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Droit passerelle 2020 : les indemnit\u00e9s sont-elles imposables ?<\/h3>\n <\/div>\n
\n La crise du coronavirus a permis \u00e0 de nombreux ind\u00e9pendants ou dirigeants d\u2019entreprise de b\u00e9n\u00e9ficier du droit passerelle au cours de l\u2019ann\u00e9e 2020. L\u2019administration a apport\u00e9 des \u00e9claircissements quant \u00e0...\n <\/div>\n
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8th February 2021<\/div>\n
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L’obligation de d\u00e9claration des dispositifs transfrontaliers d\u00e9sormais effective !<\/h3>\n <\/div>\n
\n La Directive \u00ab DAC6 \u00bb (UE) 2018\/822 du 25 mai 2018 impose aux administrations fiscales l\u2019\u00e9change d\u2019informations concernant les dispositifs transfrontaliers de planification fiscale qualifi\u00e9s de (potentiellement) agressifs.\u00a0 A cette...\n <\/div>\n
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29th January 2021<\/div>\n
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Entreprises belges\u00a0: quelles sont les cons\u00e9quences du Brexit sur la TVA\u00a0?<\/h3>\n <\/div>\n
\n Depuis le 1er janvier 2021, en raison du Brexit, le traitement TVA applicable aux \u00e9changes commerciaux avec le Royaume-Uni a \u00e9t\u00e9 modifi\u00e9 de mani\u00e8re substantielle. De nombreux changements interviennent et...\n <\/div>\n
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29th January 2021<\/div>\n
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Nouvelle circulaire relative aux assurances-vie dans le cadre d\u2019une succession<\/h3>\n <\/div>\n
\n Une r\u00e9cente circulaire de l\u2019Administration fiscale (Circulaire 2021\/C\/2 du 7 janvier 2021) vise \u00e0 clarifier les dispositions de l\u2019article 8 du Code des droits de succession et ce notamment suite...\n <\/div>\n
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21st January 2021<\/div>\n
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La taxation des crypto-monnaies<\/h3>\n <\/div>\n
\n Depuis leur apparition il y a maintenant quelques ann\u00e9es, les crypto-monnaies (Bitcoin, Ethereum et quelques 2000 autres) ont r\u00e9cemment fait parler d\u2019elles. En effet, ces produits \u00e9tant sujets \u00e0 une...\n <\/div>\n
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13th January 2021<\/div>\n
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Nouvelle obligation li\u00e9e au “Registre UBO”<\/h3>\n <\/div>\n
\n Depuis la loi du 18 septembre 2017 relative \u00e0 la pr\u00e9vention du blanchiment de capitaux et du financement du terrorisme, chaque soci\u00e9t\u00e9, a(i)sbl, fondation et trust doit identifier et enregistrer...\n <\/div>\n
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10th June 2020<\/div>\n
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MESURES FISALES ET SOCIALES VISANT A SOUTENIR LES ENTREPRISES DANS LE CADRE DU CORONAVIRUS<\/h3>\n <\/div>\n
\n Chers clients, Suite \u00e0 la pand\u00e9mie du Coronavirus, les mesures sanitaires prises par le gouvernement ont fortement impact\u00e9 l\u2019activit\u00e9 \u00e9conomique en Belgique. Afin de soutenir les entreprises et ind\u00e9pendants, un...\n <\/div>\n
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10th June 2020<\/div>\n
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REPORT DES DELAIS DE DECLARATION DES DISPOSITIFS FISCAUX TRANSFRONTALIERS AGRESSIFS<\/h3>\n <\/div>\n
\n Chers clients, Depuis la loi du 20 d\u00e9cembre 2019 transposant la sixi\u00e8me Directive sur la Coop\u00e9ration Administrative 2018\/822 dat\u00e9e du 25 mai 2018 (dite \u00ab\u00a0DAC6\u00a0\u00bb), il est pr\u00e9vu que les...\n <\/div>\n
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22nd May 2020<\/div>\n
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Obligations en mati\u00e8re de pr\u00e9compte professionnel<\/h3>\n <\/div>\n
\n Obligations de retenue \u00e0 la source belge 27 avril 2020 Dans une pr\u00e9c\u00e9dente newsletter, nous avions attir\u00e9 l’attention sur de nouvelles dispositions l\u00e9gales selon lesquelles tout contribuable belge soumis \u00e0...\n <\/div>\n
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17th May 2020<\/div>\n
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Imp\u00f4t des Personnes Physiques 2020 \u2013 Innovation<\/h3>\n <\/div>\n
\n Cher client, Toujours soucieux de vous satisfaire au mieux, nous voulons rester \u00e0 la pointe de l’innovation. Ainsi, nous avons le plaisir de vous informer du prochain lancement d’une plateforme...\n <\/div>\n
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29th April 2020<\/div>\n
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COVID-19: MESURES EN MATI\u00c8RE DE TVA<\/h3>\n <\/div>\n
\n Chers clients, Suite \u00e0 la pand\u00e9mie du Coronavirus, la mise en oeuvre des activit\u00e9s des assujettis est boulevers\u00e9e. Les autorit\u00e9s et, plus particuli\u00e8rement, l\u2019Administration TVA ont pris diff\u00e9rentes mesures visant...\n <\/div>\n
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1st April 2020<\/div>\n
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HR TAX & IM RESPONSES TO COVID-19 PANDEMIC \u2013 RESUM\u00c9 SEMAINE 13<\/h3>\n <\/div>\n
\n HR TAX & IM RESPONSES\u00a0TO COVID-19 PANDEMIC\u00a0 Pour la d\u00e9termination du r\u00e9gime de s\u00e9curit\u00e9 sociale applicable, les autorit\u00e9s belges ont confirm\u00e9 que la p\u00e9riode de crise sera exclue pour la...\n <\/div>\n
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24th March 2020<\/div>\n
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NOUVELLE CIRCULAIRE TVA RELATIVE AUX AGENCES DE VOYAGES<\/h3>\n <\/div>\n
\n Si le choix du timing pour publier cette \u00ab tant attendue \u00bb Circulaire sur les agences de voyages (en pleine p\u00e9riode de confinement) peut pr\u00eater \u00e0 sourire, elle permet aussi...\n <\/div>\n
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18th March 2020<\/div>\n
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CORONAVIRUS & R\u00c8GLEMENT EU 883\/2004<\/h3>\n <\/div>\n
\n Au vu des diverses mesures prises par les diff\u00e9rents Etats touch\u00e9s par le Coronavirus, les modalit\u00e9s pratiques d\u2019exercice de l\u2019activit\u00e9 professionnelle sont boulevers\u00e9es. Dans ce cadre, nous avons pris contact...\n <\/div>\n
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18th March 2020<\/div>\n
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COVID-19 \u2013 MESURES SOCIALES<\/h3>\n <\/div>\n
\n Mesures gouvernementales d\u2019aide aux entreprises dans le cadre du COVID-19 \u2013 Aspect social L\u2019Administration belge a r\u00e9cemment pris des mesures sp\u00e9cifiques pour permettre aux entreprises de sur-monter les difficult\u00e9s financi\u00e8res...\n <\/div>\n
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16th March 2020<\/div>\n
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MESURES FISCALES POUR LES ENTREPRISES DANS LE CADRE DU CORONAVIRUS<\/h3>\n <\/div>\n
\n MESURES FISCALES POUR SOUTENIR LES ENTREPRISES DANS LE CADRE DU CORONAVIRUS Un report automatique de 2 mois sans majoration ni int\u00e9r\u00eat est accord\u00e9 pour le paiement de la TVA, du...\n <\/div>\n
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24th February 2020<\/div>\n
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Tax Consult – INFORMATION IMPORTANTE<\/h3>\n <\/div>\n
\n Tax Consult\u00a0s\u2019est d\u00e9velopp\u00e9e significativement depuis sa cr\u00e9ation et continue de grandir.\u00a0 Dans ce cadre, tenant compte de vos attentes et de nos besoins op\u00e9rationnels,\u00a0 nous sommes heureux de vous annoncer...\n <\/div>\n
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29th January 2020<\/div>\n
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L\u2019introduction du Code des soci\u00e9t\u00e9s et des associations : l\u2019impact en mati\u00e8re de TVA<\/h3>\n <\/div>\n
\n Suite \u00e0 l’introduction du Code des soci\u00e9t\u00e9s et des associations, la forme juridique de la soci\u00e9t\u00e9 simple (anciennement soci\u00e9t\u00e9 de droit commun) et de l’association de fait ont subi d\u2019importants...\n <\/div>\n
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21st January 2020<\/div>\n
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Tax Consult – TC TAX NEWS 01\/2020<\/h3>\n <\/div>\n
\n Tax Consult vous souhaite une excellente ann\u00e9e 2020 ! En ce d\u00e9but d\u2019ann\u00e9e, les actualit\u00e9s fiscales sont riches. Nous avons donc s\u00e9lectionn\u00e9 diff\u00e9rents sujets incontournables pour les acteurs du monde...\n <\/div>\n
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18th December 2019<\/div>\n
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Dispositions obligatoires \u00e0 partir du 1er janvier 2020<\/h3>\n <\/div>\n
\n Depuis le premier mai 2019, le nouveau Code des Soci\u00e9t\u00e9s et Associations (CSA) est entr\u00e9 en vigueur. Pour les soci\u00e9t\u00e9s existantes, la loi pr\u00e9voit une p\u00e9riode transitoire jusqu\u2019au 01\/01\/2024. Toutefois...\n <\/div>\n
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24th May 2019<\/div>\n
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PR\u00c9PARATION DE VOTRE D\u00c9CLARATION FISCALE<\/h3>\n <\/div>\n
\n Cher client, Votre d\u00e9claration \u00e0 l’imp\u00f4t des personnes physiques pour les revenus de l’ann\u00e9e 2018 doit parvenir \u00e0 l’administration pour le 11 juillet 2019 si vous l’introduisez sous format \u00e9lectronique...\n <\/div>\n
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17th January 2019<\/div>\n
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REGISTRE UBO – IMPLEMENTATION<\/h3>\n <\/div>\n
\n REGISTRE UBO – IMPLEMENTATION La loi du 18 septembre 2017 relative \u00e0 la pr\u00e9vention du blanchiment de capitaux et du financement du terrorisme et \u00e0 la limitation de l\u2019utilisation des...\n <\/div>\n
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