{"id":221,"date":"2018-01-07T14:25:39","date_gmt":"2018-01-07T13:25:39","guid":{"rendered":"https:\/\/www.agima.be\/?p=221"},"modified":"2018-01-07T14:25:39","modified_gmt":"2018-01-07T13:25:39","slug":"vive-2018-a-sauce","status":"publish","type":"post","link":"https:\/\/agima.full-moon.dev\/?p=221","title":{"rendered":"Vive 2018&#8230;mais \u00e0 quelle sauce ?"},"content":{"rendered":"<h2>Taux de l\u2019imp\u00f4t des soci\u00e9t\u00e9s<\/h2>\n<p>Le taux de base de l\u2019imp\u00f4t des soci\u00e9t\u00e9s\u00a0passera de 33% \u00e0 29%\u00a0\u00e0 partir de 2018 et s\u2019\u00e9l\u00e8vera \u00e0\u00a025%\u00a0en 2020. En\u00a0ce qui concerne\u00a0les PME (art. 15 C. Soc.),\u00a0le taux r\u00e9duit progressif diminuera d\u00e8s 2018 de\u00a025% \u00e0 20%\u00a0pour la premi\u00e8re tranche de 100.000\u20ac. Seules les petites entreprises pourront donc d\u00e9sormais b\u00e9n\u00e9ficier de ce taux r\u00e9duit. La condition qui exclut les soci\u00e9t\u00e9s du taux r\u00e9duit lorsqu\u2019elles octroient un dividende qui exc\u00e8de \u00a013% du capital lib\u00e9r\u00e9 est supprim\u00e9e. La\u00a0contribution compl\u00e9mentaire de crise, qui s\u2019ajoute actuellement au taux de base, passera, en 2018, de 3% \u00e0 2%. Celle-ci sera supprim\u00e9e en 2020.\u00a0Un\u00a0imp\u00f4t minimum\u00a0sera introduit pour les soci\u00e9t\u00e9s dont la base imposable apr\u00e8s application de certaines d\u00e9ductions est sup\u00e9rieure \u00e0 1 million EUR. Ces entreprises ne pourront plus appliquer enti\u00e8rement certaines d\u00e9ductions fiscales au-del\u00e0 de ce montant.<\/p>\n<h2>Lutte contre les passages en soci\u00e9t\u00e9s<\/h2>\n<p>\u00c9tant donn\u00e9 que le taux de l\u2019imp\u00f4t des soci\u00e9t\u00e9s va fortement diminuer, le gouvernement souhaite juguler la transformation des entreprises unipersonnelles (personnes physiques ind\u00e9pendantes) en des soci\u00e9t\u00e9s \u00e0 l\u2019aide des mesures suivantes\u00a0:<\/p>\n<ul>\n<li>Augmentation de la\u00a0r\u00e9mun\u00e9ration minimale\u00a0\u00e0 octroyer \u00e0 au moins\u00a0un dirigeant d\u2019entreprise, de 36.000 EUR \u00e0 45.000 EUR. Si la r\u00e9mun\u00e9ration est inf\u00e9rieure \u00e0 ce montant, elle doit au minimum \u00eatre \u00e9gale au r\u00e9sultat imposable de la soci\u00e9t\u00e9.<\/li>\n<li>Une\u00a0cotisation suppl\u00e9mentaire et sp\u00e9ciale\u00a0de 5%pour les exercices d\u2019imposition 2019 et 2020, sera appliqu\u00e9e sur la quote-part de la r\u00e9mun\u00e9ration qui fait d\u00e9faut, lorsque celle-ci est inf\u00e9rieure au minimum de 45.000 EUR ou \u00e0 la moiti\u00e9 de la base d\u2019imposition.<\/li>\n<\/ul>\n<p>Le gouvernement souhaite \u00e9galement\u00a0r\u00e9duire le taux des plus-values de cessation \u00e0 l\u2019imp\u00f4t des personnes physiques \u00e0 un taux de 10%\u00a0sur les plus-values r\u00e9alis\u00e9es par un ind\u00e9pendant en cas de fermeture de son entreprise unipersonnelle \u00e0 partir de l\u2019\u00e2ge de 60 ans, pour cause de d\u00e9c\u00e8s ou de cessation forc\u00e9e.<\/p>\n<h2>Augmentation temporaire de la d\u00e9duction pour investissements unique\u00a0(20%)<\/h2>\n<p>La d\u00e9duction pour investissements unique\u00a0accord\u00e9e aux PME et aux entreprises unipersonnelles (8% actuellement) sera port\u00e9e \u00e0 20% pour les ann\u00e9es 2018 et 2019. La d\u00e9duction pour investissements report\u00e9e ne fait pas partie de la corbeille de d\u00e9ductions fiscales qui sera d\u00e9sormais limit\u00e9e<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Taux de l\u2019imp\u00f4t des soci\u00e9t\u00e9s Le taux de base de l\u2019imp\u00f4t des soci\u00e9t\u00e9s\u00a0passera de 33% \u00e0 29%\u00a0\u00e0 partir de 2018 et s\u2019\u00e9l\u00e8vera \u00e0\u00a025%\u00a0en 2020. En\u00a0ce qui concerne\u00a0les PME (art. 15 C. Soc.),\u00a0le taux r\u00e9duit progressif diminuera d\u00e8s 2018 de\u00a025% \u00e0 20%\u00a0pour la premi\u00e8re tranche de 100.000\u20ac. Seules les petites entreprises pourront donc d\u00e9sormais b\u00e9n\u00e9ficier de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":222,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"jetpack_featured_media_url":"","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Vive 2018...mais \u00e0 quelle sauce ? - Agima Staging<\/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:\/\/agima.full-moon.dev\/?p=221\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vive 2018...mais \u00e0 quelle sauce ? - Agima Staging\" \/>\n<meta property=\"og:description\" content=\"Taux de l\u2019imp\u00f4t des soci\u00e9t\u00e9s Le taux de base de l\u2019imp\u00f4t des soci\u00e9t\u00e9s\u00a0passera de 33% \u00e0 29%\u00a0\u00e0 partir de 2018 et s\u2019\u00e9l\u00e8vera \u00e0\u00a025%\u00a0en 2020. En\u00a0ce qui concerne\u00a0les PME (art. 15 C. Soc.),\u00a0le taux r\u00e9duit progressif diminuera d\u00e8s 2018 de\u00a025% \u00e0 20%\u00a0pour la premi\u00e8re tranche de 100.000\u20ac. Seules les petites entreprises pourront donc d\u00e9sormais b\u00e9n\u00e9ficier de [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/agima.full-moon.dev\/?p=221\" \/>\n<meta property=\"og:site_name\" content=\"Agima Staging\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-07T13:25:39+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/agima.full-moon.dev\/#website\",\"url\":\"https:\/\/agima.full-moon.dev\/\",\"name\":\"Agima Staging\",\"description\":\"Just another WordPress site\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/agima.full-moon.dev\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/agima.full-moon.dev\/?p=221#primaryimage\",\"inLanguage\":\"fr-FR\",\"url\":\"\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/agima.full-moon.dev\/?p=221#webpage\",\"url\":\"https:\/\/agima.full-moon.dev\/?p=221\",\"name\":\"Vive 2018...mais \\u00e0 quelle sauce ? - Agima Staging\",\"isPartOf\":{\"@id\":\"https:\/\/agima.full-moon.dev\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/agima.full-moon.dev\/?p=221#primaryimage\"},\"datePublished\":\"2018-01-07T13:25:39+00:00\",\"dateModified\":\"2018-01-07T13:25:39+00:00\",\"author\":{\"@id\":\"https:\/\/agima.full-moon.dev\/#\/schema\/person\/fd609fcc6cb6f9ccb161c0c0a00a44ad\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/agima.full-moon.dev\/?p=221\"]}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/agima.full-moon.dev\/#\/schema\/person\/fd609fcc6cb6f9ccb161c0c0a00a44ad\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/agima.full-moon.dev\/#personlogo\",\"inLanguage\":\"fr-FR\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/d4e16b93ef6334320735a32f4e2a8816?s=96&d=mm&r=g\",\"caption\":\"admin\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/agima.full-moon.dev\/index.php?rest_route=\/wp\/v2\/posts\/221"}],"collection":[{"href":"https:\/\/agima.full-moon.dev\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/agima.full-moon.dev\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/agima.full-moon.dev\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/agima.full-moon.dev\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=221"}],"version-history":[{"count":0,"href":"https:\/\/agima.full-moon.dev\/index.php?rest_route=\/wp\/v2\/posts\/221\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/agima.full-moon.dev\/index.php?rest_route=\/wp\/v2\/media\/222"}],"wp:attachment":[{"href":"https:\/\/agima.full-moon.dev\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=221"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agima.full-moon.dev\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=221"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agima.full-moon.dev\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}