{"id":9462,"date":"2022-04-15T18:15:43","date_gmt":"2022-04-15T18:15:43","guid":{"rendered":"https:\/\/tcaa.taxconsult.be\/?p=9462"},"modified":"2023-06-15T14:01:32","modified_gmt":"2023-06-15T14:01:32","slug":"le-regime-vvprbis-nouvel-amendement-legislatif","status":"publish","type":"post","link":"https:\/\/www.taxconsult.be\/fr\/le-regime-vvprbis-nouvel-amendement-legislatif\/","title":{"rendered":"Le r\u00e9gime \u00ab VVPRbis \u00bb : nouvel amendement l\u00e9gislatif"},"content":{"rendered":"<p>Ce 21 janvier dernier, une nouvelle modification du r\u00e9gime \u00ab\u00a0<em>VVPRbis<\/em>\u00a0\u00bb a \u00e9t\u00e9 vot\u00e9e par le gouvernement belge.<\/p>\n<p>Le r\u00e9gime \u00ab\u00a0<em>VVPRbis\u00a0\u00bb<\/em> permet aux petites entreprises, constitu\u00e9es \u00e0 partir du 1<sup>er<\/sup> juillet 2013, de distribuer un dividende \u00e0 un taux de pr\u00e9compte mobilier pr\u00e9f\u00e9rentiel de 20% (d\u00e8s le deuxi\u00e8me exercice comptable) ou de 15% (\u00e0 compter du troisi\u00e8me exercice).<\/p>\n<p>Afin de pouvoir b\u00e9n\u00e9ficier de ce r\u00e9gime, les soci\u00e9t\u00e9s devaient int\u00e9gralement lib\u00e9rer leur capital souscrit lors de la distribution du dividende. Les soci\u00e9t\u00e9s sans capital minimum \u00e9taient par ailleurs exclues du r\u00e9gime. Ceci supposait jusqu\u2019\u00e0 pr\u00e9sent que le ou les actionnaires ai(en)t vers\u00e9 \u00e0 la soci\u00e9t\u00e9 l\u2019int\u00e9gralit\u00e9 du capital souscrit.<\/p>\n<p>D\u2019un point de vue droit de soci\u00e9t\u00e9s, le capital d\u2019une SPRL ne devait \u00eatre lib\u00e9r\u00e9 qu\u2019\u00e0 concurrence de 6.200 ou 12.400 euros selon qu\u2019il y ait un ou deux actionnaires dans la soci\u00e9t\u00e9. Toutefois d\u2019un point de vue fiscal, le capital devait \u00eatre lib\u00e9r\u00e9 dans sa totalit\u00e9, avec un minimum de 18.600 euros, lors du paiement de dividende.<\/p>\n<p>L\u2019entr\u00e9e en vigueur du CSA, avait chang\u00e9 la donne pour les SPRL devenue SRL. En effet depuis le 1<sup>er<\/sup> mai 2019, les SRL n\u2019ont plus l\u2019obligation de disposer d\u2019un capital minimum. Parall\u00e8lement la disposition excluant les soci\u00e9t\u00e9s sans capital minimum du r\u00e9gime \u00ab\u00a0<em>VVPRbis<\/em>\u00a0\u00bb a \u00e9t\u00e9 supprim\u00e9e.<\/p>\n<p>En cons\u00e9quences, certaines SPRL dont le capital n\u2019avait pas encore \u00e9t\u00e9 int\u00e9gralement vers\u00e9 \u00e0 la soci\u00e9t\u00e9 et qui se transformaient en SRL ont proc\u00e9d\u00e9 \u00e0 une r\u00e9duction de leurs capitaux propres par une dispense de versement de capital souscrit mais non lib\u00e9r\u00e9 afin de pouvoir b\u00e9n\u00e9ficier \u00e0 cette occasion du taux r\u00e9duit de pr\u00e9compte mobilier sur les dividendes distribu\u00e9s sans devoir recevoir des fonds suppl\u00e9mentaires de leurs actionnaires.<\/p>\n<p>Le l\u00e9gislateur est malheureusement intervenu.\u00a0 Suite \u00e0 ce nouvel amendement l\u00e9gislatif, l\u2019apport <strong><u>initialement souscrit<\/u><\/strong> doit d\u00e9sormais \u00eatre <strong><u>enti\u00e8rement lib\u00e9r\u00e9<\/u><\/strong> \u00e0 concurrence du montant <strong><u>historiquement souscrit<\/u><\/strong> pour b\u00e9n\u00e9ficier du r\u00e9gime \u00ab\u00a0<em>VVPRbis<\/em>\u00a0\u00bb. Les soci\u00e9t\u00e9s ayant proc\u00e9d\u00e9 \u00e0 une r\u00e9duction de capital par dispense de lib\u00e9ration se voient d\u00e8s lors exclues du r\u00e9gime \u00ab\u00a0<em>VVPRbis<\/em>\u00a0\u00bb.<\/p>\n<p>Toutefois, un r\u00e9gime transitoire a \u00e9t\u00e9 mis en place pour les soci\u00e9t\u00e9s ayant effectu\u00e9 une r\u00e9duction de capital entre le 1<sup>er<\/sup> mai 2019 et le 15 d\u00e9cembre 2021. Ces soci\u00e9t\u00e9s pourront avant <u>le 31 d\u00e9cembre 2022<\/u> proc\u00e9der \u00e0 une augmentation de capital qui aura pour effet de ramener le montant du capital lib\u00e9r\u00e9 au montant initialement souscrit avant la dispense de lib\u00e9ration.<\/p>\n<p>Ces mesures s\u2019appliqueront aux dividendes distribu\u00e9s \u00e0 partir de janvier 2022.<\/p>\n<p>Si vous avez d\u2019autres questions, nous vous invitons \u00e0 nous contacter \u00e0 l\u2019adresse mail suivante\u00a0: <a href=\"mailto:info@taxconsult.be\">info@taxconsult.be<\/a> ou \u00e0 vous adresser directement \u00e0 l\u2019un de nos managers qui vous fournira un conseil personnalis\u00e9 \u00e0 votre situation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8230;<\/p>\n","protected":false},"author":1,"featured_media":12686,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[80],"tags":[],"class_list":["post-9462","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Le r\u00e9gime \u00ab VVPRbis \u00bb : nouvel amendement l\u00e9gislatif - 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\/le-regime-vvprbis-nouvel-amendement-legislatif\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le r\u00e9gime \u00ab VVPRbis \u00bb : nouvel amendement l\u00e9gislatif - Accountancy &amp; Advisory\" \/>\n<meta property=\"og:description\" content=\"Ce 21 janvier dernier, une nouvelle modification du r\u00e9gime \u00ab\u00a0VVPRbis\u00a0\u00bb a \u00e9t\u00e9 vot\u00e9e par le gouvernement belge. 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