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Depuis 2017, un nouveau r\u00e9gime renforce la neutralit\u00e9 fiscale des plus-values r\u00e9alis\u00e9es lors d\u2019apports d\u2019actions. 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Aussi, la \u00ab vente \u00bb des actions devient-elle la seule piste concevable et \u00e9tait-il pr\u00e9visible\u2026","rel":"","context":"Dans &quot;Imp\u00f4t des soci\u00e9t\u00e9s&quot;","block_context":{"text":"Imp\u00f4t des soci\u00e9t\u00e9s","link":"https:\/\/langlegal.be\/index.php\/category\/isoc\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":911,"url":"https:\/\/langlegal.be\/index.php\/2018\/03\/22\/nouvelles-mesures-fiscales-impactent-restructurations\/","url_meta":{"origin":395,"position":2},"title":"Les nouvelles mesures fiscales impactent les restructurations","author":"Lang Legal","date":"22 mars 2018","format":false,"excerpt":"\u00a0 Le contexte fiscal entourant les\u00a0op\u00e9rations de (re-)structuration\u00a0des entreprises conna\u00eet\u00a0des changements importants.\u00a0Eric-G\u00e9rald Lang, avocat sp\u00e9cialis\u00e9\u00a0en droit fiscal et fondateur du cabinet\u00a0Lang Legal, nous en livre un aper\u00e7u. Quel est le contexte fiscal dans\u00a0lequel \u00e9voluent les (re-)structurations\u00a0d\u2019entreprises ? Eric-G\u00e9rald Lang : \u00ab La fiscalit\u00e9 des entreprises\u00a0se complexifie \u00e0 outrance. Elle s\u2019inscrit\u00a0dans\u2026","rel":"","context":"Dans &quot;Imp\u00f4t des soci\u00e9t\u00e9s&quot;","block_context":{"text":"Imp\u00f4t des soci\u00e9t\u00e9s","link":"https:\/\/langlegal.be\/index.php\/category\/isoc\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":855,"url":"https:\/\/langlegal.be\/index.php\/2018\/04\/19\/valorisation-de-lusufruit-methode-adopter\/","url_meta":{"origin":395,"position":3},"title":"La valorisation de l\u2019usufruit : quelle m\u00e9thode adopter ?","author":"Lang Legal","date":"19 avril 2018","format":false,"excerpt":"Une valorisation correcte de l\u2019usufruit constitue le pr\u00e9alable d\u2019une op\u00e9ration r\u00e9ussie, notamment pour \u00e9viter la taxation d\u2019une r\u00e9mun\u00e9ration en nature dans le chef du dirigeant et\/ou le rejet de la d\u00e9duction des frais encourus par la soci\u00e9t\u00e9. \u00a0Or, on le sait\u00a0: apr\u00e8s avoir massivement adopt\u00e9 la formule RUYSSEVELDT, le fisc\u2026","rel":"","context":"Dans &quot;IPP&quot;","block_context":{"text":"IPP","link":"https:\/\/langlegal.be\/index.php\/category\/ipp\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":1330,"url":"https:\/\/langlegal.be\/index.php\/2022\/11\/24\/lexoneration-du-precompte-immobilier-pour-improductivite-en-region-bruxelloise-retour-sur-sa-lente-deconstruction-parallelismes-avec-les-autres-regions-et-prospectives\/","url_meta":{"origin":395,"position":4},"title":"L\u2019exon\u00e9ration du pr\u00e9compte immobilier pour improductivit\u00e9 en r\u00e9gion bruxelloise : retour sur sa lente d\u00e9construction, parall\u00e9lismes avec les autres r\u00e9gions, et prospectives","author":"Lang Legal","date":"24 novembre 2022","format":false,"excerpt":"On le sait\u00a0: la R\u00e9gion bruxellois a par sa c\u00e9l\u00e8bre Ordonnance du 23 juillet 1992 (modifi\u00e9e par celle du 13 avril 1995)[1] limit\u00e9 drastiquement les possibilit\u00e9s d\u2019obtenir la remise du pr\u00e9compte mobilier par des conditions cumulatives extr\u00eamement restrictives. Si cette exon\u00e9ration est d\u00e9sormais abrog\u00e9e[2], il se livre encore \u00e0 ce\u2026","rel":"","context":"Dans &quot;Pr\u00e9compte immobilier&quot;","block_context":{"text":"Pr\u00e9compte immobilier","link":"https:\/\/langlegal.be\/index.php\/category\/precompte-immobilier\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":392,"url":"https:\/\/langlegal.be\/index.php\/2017\/07\/14\/vente-distincte-constructions-sol\/","url_meta":{"origin":395,"position":5},"title":"Vente distincte des constructions et du sol","author":"Lang Legal","date":"14 juillet 2017","format":false,"excerpt":"2016\/10 \u2013 E.-G. Lang, Vente des constructions et du sol attenant par des personnes distinctes: une premi\u00e8re d\u00e9cision du SDA, Point de plume, Octobre 2016","rel":"","context":"Dans &quot;TVA&quot;","block_context":{"text":"TVA","link":"https:\/\/langlegal.be\/index.php\/category\/tva\/"},"img":{"alt_text":"Eric-G\u00e9rald Lang - avocat - lawyer - droit fiscal - tax law - VAT - TVA - gratuit - free","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-VAT-TVA-gratuit-free.jpeg?fit=640%2C400&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-VAT-TVA-gratuit-free.jpeg?fit=640%2C400&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-VAT-TVA-gratuit-free.jpeg?fit=640%2C400&ssl=1&resize=525%2C300 1.5x"},"classes":[]}],"_links":{"self":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/395","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/comments?post=395"}],"version-history":[{"count":1,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/395\/revisions"}],"predecessor-version":[{"id":396,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/395\/revisions\/396"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media\/444"}],"wp:attachment":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media?parent=395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/categories?post=395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/tags?post=395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}