Par deux fois, le Conseil d’État a déjà formulé des critiques à l’encontre de cette taxe, car elle pourrait conduire à des problèmes juridiques. Certains investisseurs craignent en outre qu’elle ouvre la porte à un cadastre de la fortune. Mais en faisant retenir cette taxe à la source par les banques de sorte que vous ne devrez pas mentionner le montant présent sur votre compte-titres dans votre déclaration fiscale , le gouvernement veut démontrer que cette crainte n’est pas fondée.
Certains fiscalistes, de leur côté, pensent que ce n’est qu’une question de temps avant de voir cette taxe relevée, comme cela a été le cas précédemment avec la taxe sur les opérations de Bourse et le précompte mobilier.
1. Qui doit payer la nouvelle taxe?
La taxe s’adresse uniquement aux investisseurs privés. Les comptes-titres détenus par les sociétés ne sont pas visés. Dès qu’on possède plus de 500.000 euros sur un compte-titres, il faudra payer 0,15% de taxe sur le montant total, donc pas seulement sur ce qui dépasse le seuil des 500.000 euros. Celui qui a par exemple 600.000 euros sur son compte-titres paiera donc une taxe de 900 euros.
2. Quels titres sont concernés?
Le gouvernement vise les actions cotées en Bourse, les obligations, les bons de caisse, les fonds de placement et les warrants. Après un premier avis négatif du Conseil d’État, le gouvernement y a ajouté les actions non cotées en Bourse détenues sur un compte-titres, les certificats d’actions et d’obligations non cotées, ainsi que les trackers (fonds passifs qui suivent un indice).
3. Quels titres ne sont pas concernés?
Celui qui se constitue une épargne-pension peut dormir sur ses deux oreilles: les fonds d’épargne-pension ne sont pas pris en considération pour la taxe. De même, les placements de la branche 23 – une assurance-vie dont le produit est lié à un fonds de placement – sont exonérés. Dans ce cas, vous concluez en effet un contrat avec un assureur et n’êtes donc pas propriétaire du fonds sous-jacent. Les actions nominatives, qu’elles soient cotées en Bourse ou non, ne sont pas prises en compte non plus, ni les actions de sociétés coopératives, telles que Cera, Argen-Co et Crelan-Co, s’agissant d’actions nominatives.
4. Peut-on échapper à la taxe?
Plusieurs pistes peuvent être envisagées. Reste à savoir si le jeu en vaut la chandelle.
- Rendre une partie de son portefeuille nominative. Les actions nominatives ne sont en effet pas soumises à la taxe. Pour parer à cette échappatoire, le gouvernement a décidé que les investisseurs qui rendraient leurs actions nominatives à partir du 9 décembre 2017 devraient malgré tout intégrer celles-ci pendant 1 an dans le calcul de la valeur de leur compte-titres. « Cela affecte par ailleurs la flexibilité du portefeuille.Le traitement d’un ordre peut facilement prendre une semaine », prévient l’expert fiscal Peter Poppe (Rivus). Les actions nominatives sont nettement moins négociables que des actions au porteur.
- Apporter ses actions dans une société. Seules les personnes physiques sont visées par la taxe sur les comptes-titres. « Mais on entre alors dans un tout autre contexte fiscal. Car les sociétés ont beaucoup d’obligations de déclaration. En outre, le gouvernement veut faire payer un impôt aux sociétés à partir de 2018 si elles réalisent des plus-values sur les actions. » Ce qui vous met dans une position bien plus mauvaise encore. Le gouvernement a également décidé que celui qui apporterait son compte-titres en société serait considéré comme titulaire du compte et resterait donc soumis à la taxe.
- Donner une partie de son portefeuille. « Mais dès ce moment, vous êtes dépossédé de votre avoir. C’est peut-être un lourd tribut pour échapper à une taxe de 0,15% », évoque Peter Poppe. D’autant que la donation est soumise à des droits de donation.
La taxe de Bourse encore une fois relevée
La taxe de Bourse sur les actions et obligations, c’est-à-dire la taxe que les investisseurs paient chaque fois qu’ils achètent ou vendent ce genre de titres, va à nouveau augmenter l’an prochain. Pour les actions, elle passera à 0,35% au 1er janvier 2018, contre 0,27% actuellement. Pour les obligations, elle passe de 0,09 à 0,12%. Pour la vente de fonds de capitalisation, le taux est maintenu à 1,32%.
Rappelons que la taxe de Bourse a déjà été relevée plusieurs fois ces dernières années. Pour les actions, c’est déjà la quatrième augmentation, si bien que la taxe de Bourse sera passée de 0,17% en 2011 à 0,35% en 2018. Pour les obligations, la taxe était déjà passée une première fois de 0,07 à 0,09%. En janvier 2018, elle augmentera donc à 0,12%. Pour les fonds de capitalisation, la taxe est passée de 0,5 à 1,32% en trois étapes.
627€, le montant des dividendes exonérés de précompte mobilier
Pour encourager les investissements en actions, le gouvernement fédéral a décidé d’exonérer de précompte mobilier une première tranche de 627 euros de dividendes (d’origine belge comme étrangère). En 2019, ce montant sera même porté à 800 euros. Attention: le précompte mobilier de 30% devra toujours être payé, mais on pourra le récupérer par le biais de la déclaration fiscale. Pour les investisseurs, la mesure signifie donc une économie de 188,10 euros – que vous ne récupérerez qu’à partir de fin 2019 au plus tôt. Celui qui investit dans des actions de sociétés coopératives bénéficie déjà d’une exonération sur les premiers 190 euros. Si vous avez déjà « mangé » la totalité de cette exonération, l’avantage sur vos autres actions sera réduit d’autant. L’exonération du précompte mobilier se limitera alors à la première tranche de dividendes de 437 euros (627 euros -190 euros).
Revoilà la taxe Reynders
La taxe sur les plus-values appliquée aux fonds de placement – appelée aussi « taxe Reynders » — sera étendue l’an prochain. Cette taxe a été introduite en 2006 et a déjà été renforcée plusieurs fois. Depuis la dernière modification, une taxe de 30% doit être payée sur les fonds qui investissent au moins 25% de leurs actifs en obligations. Ce seuil sera désormais abaissé à 10%.
Source : L’écho
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