{"id":2984,"date":"2025-02-10T22:34:32","date_gmt":"2025-02-10T21:34:32","guid":{"rendered":"https:\/\/skytax.be\/?p=2984"},"modified":"2025-06-01T22:35:45","modified_gmt":"2025-06-01T20:35:45","slug":"nouvel-accord-gouvernement-2025","status":"publish","type":"post","link":"https:\/\/skytax.be\/index.php\/2025\/02\/10\/nouvel-accord-gouvernement-2025\/","title":{"rendered":"Nouvel accord gouvernement 2025"},"content":{"rendered":"\n<p>Le nouveau gouvernement belge a r\u00e9cemment conclu un accord incluant plusieurs mesures fiscales qui impactent directement les ind\u00e9pendants et les entreprises. Voici un r\u00e9sum\u00e9 des principales modifications \u00e0 venir :<\/p>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Pour vos dividendes, maintien du r\u00e9gime actuel!<\/strong><\/p>\n\n\n\n<p>Le r\u00e9gime actuel VVPR bis est maintenu, avec un pr\u00e9compte mobilier r\u00e9duit \u00e0 15 % sur les distributions de dividendes, moyennant le respect de certaines conditions.<\/p>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Pr\u00e9compte mobilier et harmonisation des r\u00e9gimes VVPR bis et r\u00e9serve de liquidation<\/strong><\/p>\n\n\n\n<p>Une harmonisation est pr\u00e9vue entre le r\u00e9gime VVPR bis et celui de la r\u00e9serve de liquidation, ce qui pourrait impacter la fiscalit\u00e9 des dividendes et n\u00e9cessiter une r\u00e9vision des strat\u00e9gies de distribution. Le d\u00e9lai d&rsquo;attente passerait de 3 ans au lieu de 5 ans pour la r\u00e9serve de liquidation.&nbsp;<\/p>\n\n\n\n<p>\ud83d\udd39<strong>&nbsp;Introduction d&rsquo;une nouvelle d\u00e9duction entrepreneuriale<\/strong><\/p>\n\n\n\n<p>Cette mesure permettra aux ind\u00e9pendants de d\u00e9duire un %age des b\u00e9n\u00e9fices imposables sur une premi\u00e8re tranche de leurs b\u00e9n\u00e9fices r\u00e9alis\u00e9es.&nbsp;<\/p>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>R\u00e9gime fiscal des v\u00e9hicules hybrides et \u00e9lectriques<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La\u00a0<strong>d\u00e9ductibilit\u00e9 fiscale<\/strong>\u00a0des v\u00e9hicules hybrides et \u00e9lectriques est\u00a0<strong>maintenue jusqu&rsquo;en 2027 (75%)<\/strong>.<\/li>\n\n\n\n<li>\u00c0 partir de 2028, une\u00a0<strong>r\u00e9duction progressive<\/strong>\u00a0de la d\u00e9duction s\u2019appliquera aux v\u00e9hicules hybrides.<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Conditions du taux r\u00e9duit de l\u2019ISOC<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pour b\u00e9n\u00e9ficier du\u00a0<strong>taux r\u00e9duit de l\u2019imp\u00f4t des soci\u00e9t\u00e9s (ISOC)<\/strong>, une\u00a0<strong>r\u00e9mun\u00e9ration minimale de 50.000 \u20ac<\/strong>\u00a0devra \u00eatre octroy\u00e9e \u00e0 un\u00a0<strong>dirigeant actif<\/strong>\u00a0dans la soci\u00e9t\u00e9.<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Le r\u00e9gime des droits d&rsquo;auteurs \u00e9largi au secteur num\u00e9rique<\/strong><\/p>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Une meilleure prise en charge de l&rsquo;incapacit\u00e9 des ind\u00e9pendants (indemnit\u00e9 maladie, incapacit\u00e9 de travail)<\/strong><\/p>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Une ouverture des droits sociaux pour les ind\u00e9pendants compl\u00e9mentaires<\/strong><\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp;Ceci leur permettra de cotiser \u00e0 la pension compl\u00e9mentaire libre pour ind\u00e9pendants (PLCI)<strong><\/strong><\/p>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Versements anticip\u00e9s \u2013 introduction d\u2019une nouvelle p\u00e9riode \u00e0 l&rsquo;imp\u00f4t des personnes physiques<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Un nouveau calendrier de versements anticip\u00e9s sera mis en place afin de mieux r\u00e9partir les paiements dans l\u2019ann\u00e9e et limiter les p\u00e9nalit\u00e9s en cas de retard.<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udd39<strong>&nbsp;Maintien des incitants fiscaux&nbsp;\u00e0 l&#8217;embauche<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Des modifications des cotisations sociales patronales sont pr\u00e9vues afin de payer moins de cotisations pour les premiers employ\u00e9s\/ouvriers engag\u00e9s.<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Caisse blanche obligatoire dans l\u2019Horeca<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Renforcement du contr\u00f4le sur l\u2019utilisation des caisses blanches dans l\u2019Horeca afin de lutter contre la fraude et garantir la transparence fiscale.<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Ch\u00e8ques repas<\/strong><strong>&nbsp;: augmentation et suppression des autres ch\u00e8ques<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Augmentation des ch\u00e8ques-repas de 2 \u20ac par ch\u00e8que.<\/li>\n\n\n\n<li>Suppression des ch\u00e8ques culture et \u00e9co-ch\u00e8ques\u00a0<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Gratuit\u00e9 des modifications \u00e0 la BCE via My Enterprise<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les ind\u00e9pendants pourront modifier gratuitement leurs donn\u00e9es \u00e0 la Banque-Carrefour des Entreprises via My Enterprise.<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Suppression de la fiche 270 MLH<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La d\u00e9claration 270 MLH, utilis\u00e9e pour la d\u00e9claration des d\u00e9ductions de loyers, sera supprim\u00e9e, all\u00e9geant ainsi les obligations administratives.<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Modernisation des publications au Moniteur belge<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les proc\u00e9dures de publication au Moniteur belge seront modernis\u00e9es et num\u00e9ris\u00e9es afin de r\u00e9duire les d\u00e9lais et simplifier les d\u00e9marches.<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>R\u00e9duction de la d\u00e9duction des rentes alimentaires<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La d\u00e9duction des rentes alimentaires passe de 80 % \u00e0 50 %.<\/li>\n\n\n\n<li>Suppression de la d\u00e9duction pour les paiements vers des pays hors de l\u2019Espace \u00c9conomique Europ\u00e9en (EEE).<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Augmentation possible des frais de garde d\u2019enfants<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Une r\u00e9vision du plafond de d\u00e9duction des frais de garde d\u2019enfants pour les actifs (personnes qui travaillent) est envisag\u00e9e.<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Nouvelle taxe de 10 % sur les plus-values d\u2019actifs financiers<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Une imposition de 10 % sur les plus-values r\u00e9alis\u00e9es sur certains actifs financiers dans le cadre de l\u2019imp\u00f4t des personnes physiques.<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Obligation pour les ASBL de d\u00e9poser leurs comptes annuels \u00e0 la BNB<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les ASBL seront d\u00e9sormais oblig\u00e9es de d\u00e9poser leurs comptes annuels aupr\u00e8s de la Banque Nationale de Belgique (BNB).<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>L&rsquo;instauration d&rsquo;un plan PME<\/strong><\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Un plan PME sera mis en place avec une attention particuli\u00e8re port\u00e9e aux start-ups. Ce plan pr\u00e9voira une s\u00e9rie de mesure transversales visant \u00e0 renforcer l&rsquo;attractivit\u00e9 du climat &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;entrepreneurial pour les petites et microentreprises.<\/p>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Un r\u00e9gime de pension harmonis\u00e9<\/strong><\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; Diff\u00e9rentes mesures seront mises en oeuvre afin d&rsquo;am\u00e9liorer la couverture sociales des ind\u00e9pendants et de renforcer l&rsquo;acc\u00e8s \u00e0 une pension compl\u00e9mentaire.<\/p>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Des mesures sp\u00e9cifiques pour les femmes entrepreneurs<\/strong><\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; Extension de l&rsquo;exon\u00e9ration du paiement des cotisations sociales durant le cong\u00e9 de maternit\u00e9<\/p>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Fraude TVA et \u00ab\u00a0RealTime Invoice Reporting\u00a0\u00bb d\u00e8s 2028<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mise en place d\u2019un syst\u00e8me de \u00ab\u00a0Real Time Invoice Reporting\u00a0\u00bb (facturation en temps r\u00e9el) en 2028 pour lutter contre la fraude TVA.<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udd39&nbsp;<strong>Suppression de certaines r\u00e9ductions fiscales<\/strong><\/p>\n\n\n\n<p>Parmi les r\u00e9ductions fiscales supprim\u00e9es, on retrouve notamment :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La r\u00e9duction d\u2019imp\u00f4t pour le personnel de maison, assistance juridique, frais d&rsquo;adoptions &#8230;<\/li>\n\n\n\n<li>D&rsquo;autres incitants fiscaux sp\u00e9cifiques qui seront progressivement supprim\u00e9s comme les motos \u00e9lectriques, les tricycles ou les quadricycles.\u00a0<\/li>\n\n\n\n<li>La d\u00e9duction des dons passerait de 45% \u00e0 30%.<\/li>\n<\/ul>\n\n\n\n<p>Nous suivrons de pr\u00e8s l\u2019\u00e9volution de ces mesures et restons disponibles pour vous conseiller sur leur impact et les \u00e9ventuels ajustements \u00e0 pr\u00e9voir dans votre gestion fiscale.<\/p>\n\n\n\n<p>N\u2019h\u00e9sitez pas \u00e0 nous contacter pour toute question ou pour anticiper ces changements.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le nouveau gouvernement belge a r\u00e9cemment conclu un accord incluant plusieurs mesures fiscales qui impactent directement les ind\u00e9pendants et les 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