{"id":8328,"date":"2021-02-18T11:39:18","date_gmt":"2021-02-18T11:39:18","guid":{"rendered":"https:\/\/tcaa.taxconsult.be\/?p=8328"},"modified":"2023-06-15T14:03:02","modified_gmt":"2023-06-15T14:03:02","slug":"droit-passerelle-2020-les-indemnites-sont-elles-imposables","status":"publish","type":"post","link":"https:\/\/www.taxconsult.be\/fr\/droit-passerelle-2020-les-indemnites-sont-elles-imposables\/","title":{"rendered":"Droit passerelle 2020 : les indemnit\u00e9s sont-elles imposables ?"},"content":{"rendered":"<p style=\"text-align: left;\">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.<\/p>\n<p style=\"text-align: left;\">L\u2019administration a apport\u00e9 des \u00e9claircissements quant \u00e0 l\u2019impact fiscal et social de ces indemnit\u00e9s.<\/p>\n<p style=\"text-align: left;\">Dans cet article nous r\u00e9sumerons le taux d\u2019imposition de ces indemnit\u00e9s et l\u2019impact sur les cotisations sociales des ind\u00e9pendants recueillants des b\u00e9n\u00e9fices ou des profits et des dirigeants d\u2019entreprise. Ceux-ci ont pu b\u00e9n\u00e9ficier sous certaines conditions, soit du droit passerelle de crise, soit du droit passerelle de soutien \u00e0 la reprise.<\/p>\n<h3 style=\"text-align: left;\"><em><strong>Le droit passerelle \u00ab de crise \u00bb pour ind\u00e9pendants<\/strong><\/em><\/h3>\n<p style=\"text-align: left;\">Le droit de passerelle de crise est octroy\u00e9 en cas d\u2019interruption partielle ou totale de l\u2019activit\u00e9 ou ceux qui l\u2019interrompent compl\u00e8tement pendant au moins sept jours calendrier cons\u00e9cutifs en raison de la crise du coronavirus.<br \/>\nCes prestations sont imposables au taux de <strong>16,5 %<\/strong> \u00e0 la condition que elles n\u2019exc\u00e8dent pas les b\u00e9n\u00e9fices ou profits nets imposables des quatre ann\u00e9es pr\u00e9c\u00e9dentes (ladite r\u00e8gle des 4&#215;4).<br \/>\nDans le cas contraire, elles sont imposables globalement <strong>aux taux progressifs normaux<\/strong>.<br \/>\nLes indemnit\u00e9s tax\u00e9es ne sont <strong>pas prises en compte pour la base de calcul des cotisations sociales<\/strong> des ind\u00e9pendants.<\/p>\n<h3 style=\"text-align: left;\"><em><strong>Le droit passerelle \u00ab de crise \u00bb pour les dirigeants d\u2019entreprise ind\u00e9pendants<\/strong><\/em><\/h3>\n<p style=\"text-align: left;\">Ces indemnit\u00e9s sont impos\u00e9es globalement aux <strong>taux progressifs normaux<\/strong> et ne font donc pas partie de la base de calcul des cotisations. En tant que dirigeant d\u2019entreprise, vous ne devrez d\u00e8s lors pas payer de cotisations sociales pour l\u2019indemnit\u00e9 per\u00e7ue.<\/p>\n<h3 style=\"text-align: left;\"><em><strong>Le droit passerelle de soutien \u00e0 la reprise<\/strong><\/em><\/h3>\n<p style=\"text-align: left;\">Cette indemnit\u00e9 fut octroy\u00e9 aux ind\u00e9pendants pour soutenir leur red\u00e9marrage durant les mois de juin \u00e0 d\u00e9cembre 2020.<\/p>\n<p style=\"text-align: left;\">Tant pour les ind\u00e9pendants recueillant des b\u00e9n\u00e9fices ou profits que pour les dirigeants d\u2019entreprise ind\u00e9pendants, les prestations octroy\u00e9es dans le cadre du droit passerelle de soutien \u00e0 la reprise sont impos\u00e9es a<strong>ux taux progressifs normaux et ne feront d\u00e8s lors jamais partie de la base de calcul des cotisations sociales<\/strong>.<\/p>\n<p style=\"text-align: left;\">Tax Consult suit quotidiennement l\u2019actualit\u00e9 des nouvelles mesures prises et appliqu\u00e9es par les autorit\u00e9s. En cas de question, n\u2019h\u00e9sitez pas \u00e0 contacter notre \u00e9quipe \u00e0 l\u2019adresse info@taxconsult.be ou directement votre gestionnaire de dossier 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 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&#8230;<\/p>\n","protected":false},"author":1,"featured_media":12663,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-8328","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>Droit passerelle 2020 : les indemnit\u00e9s sont-elles imposables ? - 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\/droit-passerelle-2020-les-indemnites-sont-elles-imposables\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Droit passerelle 2020 : les indemnit\u00e9s sont-elles imposables ? - Accountancy &amp; Advisory\" \/>\n<meta property=\"og:description\" content=\"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. 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