{"id":8163,"date":"2021-01-21T16:51:11","date_gmt":"2021-01-21T16:51:11","guid":{"rendered":"https:\/\/tcaa.taxconsult.be\/?p=8163"},"modified":"2023-06-15T14:03:45","modified_gmt":"2023-06-15T14:03:45","slug":"la-taxation-des-crypto-monnaies","status":"publish","type":"post","link":"https:\/\/www.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/","title":{"rendered":"La taxation des crypto-monnaies"},"content":{"rendered":"<p>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 tr\u00e8s forte volatilit\u00e9, ils peuvent mener \u00e0 d\u2019importantes plus-values, amenant son lot de question quant \u00e0 leurs r\u00e9gimes d\u2019imposition.<\/p>\n<p>Comme en mati\u00e8re de plus-values sur actions, l\u2019administration fiscale belge identifie trois qualifications fiscales diff\u00e9rentes aux plus-values d\u00e9gag\u00e9es \u00e0 l\u2019occasion de la vente de crypto-monnaies :<\/p>\n<ul>\n<li>La plus-value prend place dans le cadre de la gestion normale du patrimoine priv\u00e9 (gestion en bon p\u00e8re de famille)\u00a0;<\/li>\n<li>La plus-value r\u00e9sulte d\u2019op\u00e9rations sp\u00e9culatives ; et<\/li>\n<li>La plus-value prend place dans le cadre d\u2019une activit\u00e9 professionnelle.<\/li>\n<\/ul>\n<p>Si l\u2019op\u00e9ration est r\u00e9alis\u00e9e dans le cadre d\u2019une gestion saine de son patrimoine, c\u2019est-\u00e0-dire si l\u2019objectif est de faire fructifier son argent de mani\u00e8re s\u00e9curis\u00e9e et sur le long terme, la plus-value d\u00e9gag\u00e9e par le contribuable n\u2019est, en principe, pas impos\u00e9e.<\/p>\n<p>Si l\u2019op\u00e9ration s\u2019envisage dans un esprit de sp\u00e9culation, c\u2019est-\u00e0-dire lorsque le contribuable est conscient du risque attach\u00e9 \u00e0 l\u2019op\u00e9ration, la plus-value d\u00e9gag\u00e9e est qualifi\u00e9e comme revenu divers et se voit d\u00e8s lors impos\u00e9e \u00e0 un taux distinct de 33%. D\u2019autres crit\u00e8res sont pertinents pour qualifier la plus-value comme revenu divers, tels que par exemple le recours au cr\u00e9dit pour financer la transaction, la r\u00e9gularit\u00e9 des transactions, le suivi r\u00e9gulier des cours afin de vendre au plus haut taux possible, etc.<\/p>\n<p>C\u2019est lorsque les transactions sur crypto-monnaies sont r\u00e9alis\u00e9es avec une telle r\u00e9gularit\u00e9 que l\u2019on peut suspecter qu\u2019elles prennent place dans le cadre de l\u2019exercice d\u2019une activit\u00e9 professionnelle (p.e. le trader en crypto-monnaies), que les revenus d\u00e9gag\u00e9s sont qualifi\u00e9s de revenus professionnels et sont impos\u00e9s en tant que tels aux taux progressifs de l\u2019imp\u00f4t des personnes physiques.<\/p>\n<p>La qualification des plus-values sur vente de crypto-monnaies s\u2019analyse donc en fonction des circonstances de fait entourant les transactions. A ce sujet et face \u00e0 la hausse des transactions portant sur les crypto-monnaies, le Service des D\u00e9cisions Anticip\u00e9es (SDA) a publi\u00e9 une liste de questions dans le but d\u2019aider le contribuable \u00e0 d\u00e9terminer la cat\u00e9gorie dans laquelle il se trouve et, partant, le type d\u2019imposition des revenus d\u00e9gag\u00e9s lors de la vente de crypto-monnaie. Cette liste est consultable sur le site ruling.be.<\/p>\n<p>Tax Consult suit quotidiennement l\u2019actualit\u00e9 des nouvelles mesures prises et appliqu\u00e9es par les autorit\u00e9s et est r\u00e9guli\u00e8rement en contact avec l\u2019Administration (fiscale). En cas de question, n\u2019h\u00e9sitez pas \u00e0 contacter notre \u00e9quipe \u00e0 l&#8217;adresse info@taxconsult.be ou directement votre gestionnaire de dossier afin de recevoir un conseil adapt\u00e9 \u00e0 votre situation.<\/p>\n<p>&nbsp;<\/p>\n<p>Tax Consult A&amp;A<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8230;<\/p>\n","protected":false},"author":1,"featured_media":10387,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-8163","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La taxation des crypto-monnaies - Accountancy &amp; 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.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La taxation des crypto-monnaies - Accountancy &amp; Advisory\" \/>\n<meta property=\"og:description\" content=\"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<meta property=\"og:url\" content=\"https:\/\/www.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/\" \/>\n<meta property=\"og:site_name\" content=\"Accountancy &amp; Advisory\" \/>\n<meta property=\"article:published_time\" content=\"2021-01-21T16:51:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-06-15T14:03:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.taxconsult.be\/wp-content\/uploads\/2022\/07\/bitcoin-2007769_1920-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1347\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"galia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"galia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/la-taxation-des-crypto-monnaies\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/la-taxation-des-crypto-monnaies\\\/\"},\"author\":{\"name\":\"galia\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/#\\\/schema\\\/person\\\/a23732c467723cd5100009ae489faa5f\"},\"headline\":\"La taxation des crypto-monnaies\",\"datePublished\":\"2021-01-21T16:51:11+00:00\",\"dateModified\":\"2023-06-15T14:03:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/la-taxation-des-crypto-monnaies\\\/\"},\"wordCount\":504,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/la-taxation-des-crypto-monnaies\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.taxconsult.be\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/bitcoin-2007769_1920-1.jpg\",\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/la-taxation-des-crypto-monnaies\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/la-taxation-des-crypto-monnaies\\\/\",\"url\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/la-taxation-des-crypto-monnaies\\\/\",\"name\":\"La taxation des crypto-monnaies - Accountancy &amp; Advisory\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/la-taxation-des-crypto-monnaies\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/la-taxation-des-crypto-monnaies\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.taxconsult.be\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/bitcoin-2007769_1920-1.jpg\",\"datePublished\":\"2021-01-21T16:51:11+00:00\",\"dateModified\":\"2023-06-15T14:03:45+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/#\\\/schema\\\/person\\\/a23732c467723cd5100009ae489faa5f\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/la-taxation-des-crypto-monnaies\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/la-taxation-des-crypto-monnaies\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/la-taxation-des-crypto-monnaies\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.taxconsult.be\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/bitcoin-2007769_1920-1.jpg\",\"contentUrl\":\"https:\\\/\\\/www.taxconsult.be\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/bitcoin-2007769_1920-1.jpg\",\"width\":1920,\"height\":1347},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/la-taxation-des-crypto-monnaies\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La taxation des crypto-monnaies\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/\",\"name\":\"Accountancy &amp; Advisory\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/#\\\/schema\\\/person\\\/a23732c467723cd5100009ae489faa5f\",\"name\":\"galia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/wp-content\\\/litespeed\\\/avatar\\\/372ec27fb5cb807281c0594defa3560f.jpg?ver=1777143241\",\"url\":\"https:\\\/\\\/www.taxconsult.be\\\/wp-content\\\/litespeed\\\/avatar\\\/372ec27fb5cb807281c0594defa3560f.jpg?ver=1777143241\",\"contentUrl\":\"https:\\\/\\\/www.taxconsult.be\\\/wp-content\\\/litespeed\\\/avatar\\\/372ec27fb5cb807281c0594defa3560f.jpg?ver=1777143241\",\"caption\":\"galia\"},\"sameAs\":[\"https:\\\/\\\/www.taxconsult.be\"],\"url\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/author\\\/galia\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La taxation des crypto-monnaies - Accountancy &amp; Advisory","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/","og_locale":"fr_FR","og_type":"article","og_title":"La taxation des crypto-monnaies - Accountancy &amp; Advisory","og_description":"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...","og_url":"https:\/\/www.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/","og_site_name":"Accountancy &amp; Advisory","article_published_time":"2021-01-21T16:51:11+00:00","article_modified_time":"2023-06-15T14:03:45+00:00","og_image":[{"width":1920,"height":1347,"url":"https:\/\/www.taxconsult.be\/wp-content\/uploads\/2022\/07\/bitcoin-2007769_1920-1.jpg","type":"image\/jpeg"}],"author":"galia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"galia","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/#article","isPartOf":{"@id":"https:\/\/www.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/"},"author":{"name":"galia","@id":"https:\/\/www.taxconsult.be\/fr\/#\/schema\/person\/a23732c467723cd5100009ae489faa5f"},"headline":"La taxation des crypto-monnaies","datePublished":"2021-01-21T16:51:11+00:00","dateModified":"2023-06-15T14:03:45+00:00","mainEntityOfPage":{"@id":"https:\/\/www.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/"},"wordCount":504,"commentCount":0,"image":{"@id":"https:\/\/www.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/#primaryimage"},"thumbnailUrl":"https:\/\/www.taxconsult.be\/wp-content\/uploads\/2022\/07\/bitcoin-2007769_1920-1.jpg","inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/","url":"https:\/\/www.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/","name":"La taxation des crypto-monnaies - Accountancy &amp; Advisory","isPartOf":{"@id":"https:\/\/www.taxconsult.be\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/#primaryimage"},"image":{"@id":"https:\/\/www.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/#primaryimage"},"thumbnailUrl":"https:\/\/www.taxconsult.be\/wp-content\/uploads\/2022\/07\/bitcoin-2007769_1920-1.jpg","datePublished":"2021-01-21T16:51:11+00:00","dateModified":"2023-06-15T14:03:45+00:00","author":{"@id":"https:\/\/www.taxconsult.be\/fr\/#\/schema\/person\/a23732c467723cd5100009ae489faa5f"},"breadcrumb":{"@id":"https:\/\/www.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/#primaryimage","url":"https:\/\/www.taxconsult.be\/wp-content\/uploads\/2022\/07\/bitcoin-2007769_1920-1.jpg","contentUrl":"https:\/\/www.taxconsult.be\/wp-content\/uploads\/2022\/07\/bitcoin-2007769_1920-1.jpg","width":1920,"height":1347},{"@type":"BreadcrumbList","@id":"https:\/\/www.taxconsult.be\/fr\/la-taxation-des-crypto-monnaies\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.taxconsult.be\/fr\/"},{"@type":"ListItem","position":2,"name":"La taxation des crypto-monnaies"}]},{"@type":"WebSite","@id":"https:\/\/www.taxconsult.be\/fr\/#website","url":"https:\/\/www.taxconsult.be\/fr\/","name":"Accountancy &amp; Advisory","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.taxconsult.be\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/www.taxconsult.be\/fr\/#\/schema\/person\/a23732c467723cd5100009ae489faa5f","name":"galia","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.taxconsult.be\/wp-content\/litespeed\/avatar\/372ec27fb5cb807281c0594defa3560f.jpg?ver=1777143241","url":"https:\/\/www.taxconsult.be\/wp-content\/litespeed\/avatar\/372ec27fb5cb807281c0594defa3560f.jpg?ver=1777143241","contentUrl":"https:\/\/www.taxconsult.be\/wp-content\/litespeed\/avatar\/372ec27fb5cb807281c0594defa3560f.jpg?ver=1777143241","caption":"galia"},"sameAs":["https:\/\/www.taxconsult.be"],"url":"https:\/\/www.taxconsult.be\/fr\/author\/galia\/"}]}},"_links":{"self":[{"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/posts\/8163","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/comments?post=8163"}],"version-history":[{"count":0,"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/posts\/8163\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/media\/10387"}],"wp:attachment":[{"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/media?parent=8163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/categories?post=8163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxconsult.be\/fr\/wp-json\/wp\/v2\/tags?post=8163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}