{"id":8311,"date":"2021-02-08T08:53:12","date_gmt":"2021-02-08T08:53:12","guid":{"rendered":"https:\/\/tcaa.taxconsult.be\/?p=8311"},"modified":"2023-06-15T14:03:17","modified_gmt":"2023-06-15T14:03:17","slug":"lobligation-de-declaration-des-dispositifs-transfrontaliers-desormais-effective","status":"publish","type":"post","link":"https:\/\/www.taxconsult.be\/fr\/lobligation-de-declaration-des-dispositifs-transfrontaliers-desormais-effective\/","title":{"rendered":"L&#8217;obligation de d\u00e9claration des dispositifs transfrontaliers d\u00e9sormais effective !"},"content":{"rendered":"<p>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 fin, la directive et la loi du 20 d\u00e9cembre 2019 qui la transpose, ont pr\u00e9vu l&#8217;obligation pour les interm\u00e9diaires tels que les conseillers fiscaux, banquiers, avocat &#8230; de d\u00e9clarer de tels dispositifs aupr\u00e8s de leurs autorit\u00e9s nationales.\u00a0 A d\u00e9faut pour l&#8217;interm\u00e9diaire de proc\u00e9der \u00e0 la d\u00e9claration, l&#8217;obligation et les sanctions qui y sont li\u00e9es, sont report\u00e9es sur les contribuables parties au dispositif concern\u00e9.<\/p>\n<p>La d\u00e9claration des dispositifs transfrontaliers vis\u00e9s par la DAC6, doit se faire end\u00e9ans les 30 jours \u00e0 compter du moment d\u00e9clencheur qui survient en premier :<\/p>\n<ul>\n<li>le lendemain de la mise \u00e0 disposition aux fins de mise en \u0153uvre du dispositif transfronti\u00e8re devant faire l\u2019objet d\u2019une d\u00e9claration ;<\/li>\n<li>le lendemain du jour o\u00f9 le dispositif transfronti\u00e8re devant faire l&#8217;objet d&#8217;une d\u00e9claration est pr\u00eat \u00e0 \u00eatre mis en \u0153uvre\u00a0;<\/li>\n<li>lorsque la premi\u00e8re \u00e9tape de la mise en \u0153uvre du dispositif transfronti\u00e8re devant faire l&#8217;objet d&#8217;une d\u00e9claration a \u00e9t\u00e9 accomplie.<\/li>\n<\/ul>\n<p>Les obligations d\u00e9claratives ont \u00e9t\u00e9 postpos\u00e9es aux d\u00e9lais suivants :<\/p>\n<ul>\n<li>Au plus tard le 28 f\u00e9vrier 2021, en ce qui concerne la premi\u00e8re p\u00e9riode d\u00e9clarable, c\u2019est-\u00e0-dire les dispositifs dont la premi\u00e8re \u00e9tape a \u00e9t\u00e9 mise en \u0153uvre entre le 25 juin 2018 et le 30 juin 2020 ;<\/li>\n<li>Au plus tard le 31 janvier 2021, en ce qui concerne les dispositifs transfrontaliers \u00e0 d\u00e9clarer qui, entre le 1er juillet 2020 et le 31 d\u00e9cembre 2020 sont, soit mis \u00e0 disposition pour la mise en \u0153uvre, soit pr\u00eats pour la mise en \u0153uvre, soit mis en \u0153uvre pour la premi\u00e8re \u00e9tape. Ce d\u00e9lai est \u00e9galement applicable aux interm\u00e9diaires qui fournissent, durant cette p\u00e9riode, une aide, une assistance ou des conseils concernant la conception, la proposition, la mise en place, la mise \u00e0 disposition en vue de la mise en \u0153uvre ou la gestion de la mise en \u0153uvre d\u2019un dispositif transfronti\u00e8re \u00e0 d\u00e9clarer.<\/li>\n<li>A partir du 1er janvier 2021, les obligations d\u00e9claratives doivent \u00eatre effectu\u00e9es dans un d\u00e9lai de 30 jours \u00e0 compter du moment d\u00e9clencheur tels que mentionn\u00e9s ci-avant.<\/li>\n<\/ul>\n<p>N\u00e9anmoins, en date du 28 janvier 2021, le SPF Finances a inform\u00e9 sur son site internet d\u2019une tol\u00e9rance administrative jusqu\u2019au 28 f\u00e9vrier 2021 inclus pour les dispositifs \u00e0 d\u00e9clarer pendant les mois de janvier et f\u00e9vrier 2021.<\/p>\n<p>En cas de non d\u00e9claration ou de d\u00e9claration tardive, le contribuable ou l\u2019interm\u00e9diaire \u00e0 qui la transmission d\u2019informations relatifs au(x) dispositif(s) transfrontalier(s) incombe, une amende comprise entre 5.000 et 50.000 EUR sera appliqu\u00e9. En cas d\u2019intention frauduleuse ou de nuire, une amende comprise entre 12.500 et 100.000 EUR sera appliqu\u00e9e.<\/p>\n<p>Tax Consult se tient \u00e0 votre disposition pour analyser vos transactions transfrontali\u00e8res depuis le 25 juin 2018 jusqu\u2019\u00e0 ce jour afin de d\u00e9terminer, selon les conditions d\u00e9finies par les autorit\u00e9s belges, si certaines d\u2019entre elles doivent faire l\u2019objet d\u2019une d\u00e9claration DAC6.<\/p>\n<p>N\u2019h\u00e9sitez pas \u00e0 contacter votre gestionnaire de dossiers ou \u00e0 nous contacter via l&#8217;adresse mail info@taxconsult.be afin de recevoir un conseil adapt\u00e9 \u00e0 votre situation.<\/p>\n<p>Tax Consult A&amp;A<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8230;<\/p>\n","protected":false},"author":1,"featured_media":12674,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-8311","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;obligation de d\u00e9claration des dispositifs transfrontaliers d\u00e9sormais effective ! - Accountancy &amp; Advisory<\/title>\n<meta name=\"description\" content=\"L&#039;obligation de d\u00e9clarer les dispositifs transfrontaliers est d\u00e9sormais effective mais le SPF Finances mentionne une tol\u00e9rance administrative jusqu&#039;au 28 f\u00e9vrier.\" \/>\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\/lobligation-de-declaration-des-dispositifs-transfrontaliers-desormais-effective\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L&#039;obligation de d\u00e9claration des dispositifs transfrontaliers d\u00e9sormais effective ! - Accountancy &amp; Advisory\" \/>\n<meta property=\"og:description\" content=\"L&#039;obligation de d\u00e9clarer les dispositifs transfrontaliers est d\u00e9sormais effective mais le SPF Finances mentionne une tol\u00e9rance administrative jusqu&#039;au 28 f\u00e9vrier.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.taxconsult.be\/fr\/lobligation-de-declaration-des-dispositifs-transfrontaliers-desormais-effective\/\" \/>\n<meta property=\"og:site_name\" content=\"Accountancy &amp; Advisory\" \/>\n<meta property=\"article:published_time\" content=\"2021-02-08T08:53:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-06-15T14:03:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.taxconsult.be\/wp-content\/uploads\/2023\/03\/AdobeStock_108583048-scaled.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2048\" \/>\n\t<meta property=\"og:image:height\" content=\"1365\" \/>\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=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/lobligation-de-declaration-des-dispositifs-transfrontaliers-desormais-effective\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/lobligation-de-declaration-des-dispositifs-transfrontaliers-desormais-effective\\\/\"},\"author\":{\"name\":\"galia\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/#\\\/schema\\\/person\\\/a23732c467723cd5100009ae489faa5f\"},\"headline\":\"L&#8217;obligation de d\u00e9claration des dispositifs transfrontaliers d\u00e9sormais effective !\",\"datePublished\":\"2021-02-08T08:53:12+00:00\",\"dateModified\":\"2023-06-15T14:03:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/lobligation-de-declaration-des-dispositifs-transfrontaliers-desormais-effective\\\/\"},\"wordCount\":568,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/lobligation-de-declaration-des-dispositifs-transfrontaliers-desormais-effective\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.taxconsult.be\\\/wp-content\\\/uploads\\\/2023\\\/03\\\/AdobeStock_108583048-scaled.jpeg\",\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/lobligation-de-declaration-des-dispositifs-transfrontaliers-desormais-effective\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/lobligation-de-declaration-des-dispositifs-transfrontaliers-desormais-effective\\\/\",\"url\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/lobligation-de-declaration-des-dispositifs-transfrontaliers-desormais-effective\\\/\",\"name\":\"L'obligation de d\u00e9claration des dispositifs transfrontaliers d\u00e9sormais effective ! 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