{"id":761,"date":"2018-01-25T17:07:47","date_gmt":"2018-01-25T16:07:47","guid":{"rendered":"http:\/\/langlegal.be\/?p=761"},"modified":"2019-02-12T12:24:38","modified_gmt":"2019-02-12T11:24:38","slug":"plus-values-internes-premieres-decisions-positives-sda-cas-de-vente-dactions-a-holding-partiellement-liee","status":"publish","type":"post","link":"https:\/\/langlegal.be\/index.php\/2018\/01\/25\/plus-values-internes-premieres-decisions-positives-sda-cas-de-vente-dactions-a-holding-partiellement-liee\/","title":{"rendered":"Plus-values internes : premi\u00e8res d\u00e9cisions positives du SDA en cas de \u00ab vente \u00bb d\u2019actions \u00e0 une holding (partiellement) li\u00e9e"},"content":{"rendered":"<p style=\"text-align: right;\"><a href=\"http:\/\/langlegal.be\/wp-content\/uploads\/2018\/01\/Newsetter-Lang-Legal-20180125-Plus-values-internes-premi\u00e8res-d\u00e9cisions-positives-du-SDA-en-cas-de-\u00ab-vente-\u00bb-d\u2019actions-\u00e0-une-holding-partiellement-li\u00e9e.pdf\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" data-attachment-id=\"716\" data-permalink=\"https:\/\/langlegal.be\/index.php\/2017\/08\/28\/reductions-de-capital-suite-a-plus-value-interne-point-apres-laccord-budgetaire-2018\/icone-pdf\/\" data-orig-file=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?fit=292%2C172&amp;ssl=1\" data-orig-size=\"292,172\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"icone pdf\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?fit=292%2C172&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?fit=292%2C172&amp;ssl=1\" class=\"alignnone wp-image-716\" src=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?resize=54%2C32\" alt=\"\" width=\"54\" height=\"32\" \/><\/a><\/p>\r\nDepuis la refonte du r\u00e9gime des plus-values internes par la Loi-programme du 25 d\u00e9cembre 2016, l\u2019 \u00ab apport \u00bb d\u2019actions par une personne physique \u00e0 une holding interne a perdu beaucoup d\u2019attraits (sinon s\u2019av\u00e8re d\u00e9sastreux). Aussi, la \u00ab vente \u00bb des actions devient-elle la seule piste concevable et \u00e9tait-il pr\u00e9visible que les contribuables entendraient s\u2019organiser en cons\u00e9quence. De premi\u00e8res d\u00e9cisions positives du Service des D\u00e9cisions Anticip\u00e9es (SDA) soulignent d\u00e9j\u00e0 cette tendance et illustrent des situations o\u00f9 une \u00ab vente \u00bb des actions (plut\u00f4t qu\u2019un apport) \u00e0 la holding se justifie.\u00a0<strong>\u00a0<a href=\"http:\/\/langlegal.be\/wp-content\/uploads\/2018\/01\/Newsetter-Lang-Legal-20180125-Plus-values-internes-premi\u00e8res-d\u00e9cisions-positives-du-SDA-en-cas-de-\u00ab-vente-\u00bb-d\u2019actions-\u00e0-une-holding-partiellement-li\u00e9e.pdf\">Lire la suite &#8230;<\/a><\/strong>","protected":false},"excerpt":{"rendered":"<p>Depuis la refonte du r\u00e9gime des plus-values internes par la Loi-programme du 25 d\u00e9cembre 2016, l\u2019 \u00ab apport \u00bb d\u2019actions par une personne physique \u00e0 une holding interne a perdu beaucoup d\u2019attraits (sinon s\u2019av\u00e8re d\u00e9sastreux). Aussi, la \u00ab vente \u00bb des actions devient-elle la seule piste concevable et \u00e9tait-il pr\u00e9visible que les contribuables entendraient s\u2019organiser [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":762,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-761","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-isoc"],"acf":[],"rise-blocks_total_comments":0,"rise-blocks_categories":[{"term_id":27,"name":"Imp\u00f4t des soci\u00e9t\u00e9s","slug":"isoc","term_group":0,"term_taxonomy_id":27,"taxonomy":"category","description":"","parent":0,"count":7,"filter":"raw","cat_ID":27,"category_count":7,"category_description":"","cat_name":"Imp\u00f4t des soci\u00e9t\u00e9s","category_nicename":"isoc","category_parent":0}],"rise-blocks_excerpt":"Depuis la refonte du r\u00e9gime des plus-values internes par la Loi-programme du 25 d\u00e9cembre 2016, l\u2019 \u00ab apport \u00bb d\u2019actions par une personne physique \u00e0 une holding interne a perdu beaucoup d\u2019attraits (sinon s\u2019av\u00e8re d\u00e9sastreux). Aussi, la \u00ab vente \u00bb des actions devient-elle la seule piste concevable et \u00e9tait-il pr\u00e9visible que les contribuables entendraient s\u2019organiser en cons\u00e9quence. De premi\u00e8res d\u00e9cisions..","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Plus-values internes : premi\u00e8res d\u00e9cisions positives du SDA en cas de \u00ab vente \u00bb d\u2019actions \u00e0 une holding (partiellement) li\u00e9e | LANG LEGAL<\/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:\/\/langlegal.be\/index.php\/2018\/01\/25\/plus-values-internes-premieres-decisions-positives-sda-cas-de-vente-dactions-a-holding-partiellement-liee\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Plus-values internes : premi\u00e8res d\u00e9cisions positives du SDA en cas de \u00ab vente \u00bb d\u2019actions \u00e0 une holding (partiellement) li\u00e9e | LANG LEGAL\" \/>\n<meta property=\"og:description\" content=\"Depuis la refonte du r\u00e9gime des plus-values internes par la Loi-programme du 25 d\u00e9cembre 2016, l\u2019 \u00ab apport \u00bb d\u2019actions par une personne physique \u00e0 une holding interne a perdu beaucoup d\u2019attraits (sinon s\u2019av\u00e8re d\u00e9sastreux). Aussi, la \u00ab vente \u00bb des actions devient-elle la seule piste concevable et \u00e9tait-il pr\u00e9visible que les contribuables entendraient s\u2019organiser [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/langlegal.be\/index.php\/2018\/01\/25\/plus-values-internes-premieres-decisions-positives-sda-cas-de-vente-dactions-a-holding-partiellement-liee\/\" \/>\n<meta property=\"og:site_name\" content=\"LANG LEGAL\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-25T16:07:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-02-12T11:24:38+00:00\" \/>\n<meta property=\"og:image\" content=\"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\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"332\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" 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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. Par ailleurs, les r\u00e9ductions de capital post\u00e9rieures \u00e0 de telles op\u00e9rations fait l\u2019objet d\u2019une attention redoubl\u00e9e de l\u2019administration et,\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":"Plus-values internes - r\u00e9duction de capital - Eric-G\u00e9rald Lang","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":392,"url":"https:\/\/langlegal.be\/index.php\/2017\/07\/14\/vente-distincte-constructions-sol\/","url_meta":{"origin":761,"position":1},"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":[]},{"id":855,"url":"https:\/\/langlegal.be\/index.php\/2018\/04\/19\/valorisation-de-lusufruit-methode-adopter\/","url_meta":{"origin":761,"position":2},"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":911,"url":"https:\/\/langlegal.be\/index.php\/2018\/03\/22\/nouvelles-mesures-fiscales-impactent-restructurations\/","url_meta":{"origin":761,"position":3},"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":395,"url":"https:\/\/langlegal.be\/index.php\/2017\/07\/14\/reduction-de-capital-post-plus-value-interne\/","url_meta":{"origin":761,"position":4},"title":"La r\u00e9duction de capital post plus-value interne","author":"Lang Legal","date":"14 juillet 2017","format":false,"excerpt":"2016\/02 \u2013 La r\u00e9duction de capital post plus-value interne, Revue Belge de la Comptabilit\u00e9, 2016\/2","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":"Eric-G\u00e9rald Lang - avocat fiscaliste - tax lawyer - Bruxelles - Belgium","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-fiscaliste-tax-lawyer-Bruxelles-Belgium.jpeg?fit=640%2C428&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-fiscaliste-tax-lawyer-Bruxelles-Belgium.jpeg?fit=640%2C428&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-fiscaliste-tax-lawyer-Bruxelles-Belgium.jpeg?fit=640%2C428&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":1121,"url":"https:\/\/langlegal.be\/index.php\/2019\/04\/02\/deduction-tva-meme-sans-repercussion-des-couts-en-aval-application-dans-le-secteur-du-leasing-automobile\/","url_meta":{"origin":761,"position":5},"title":"D\u00e9duction TVA m\u00eame sans r\u00e9percussion des co\u00fbts en aval : application dans le secteur du leasing automobile *","author":"Lang Legal","date":"2 avril 2019","format":false,"excerpt":"\u00a0 Apr\u00e8s avoir rendu un arr\u00eat sur la qualification des contrats de leasing avec option d\u2019achat comme \u00ab prestation de service \u00bb ou \u00ab livraison de bien \u00bb[1], la Cour de justice s\u2019est pench\u00e9e cette fois sur le traitement TVA de la location-vente et, plus particuli\u00e8rement, la d\u00e9ductibilit\u00e9 TVA des\u2026","rel":"","context":"Dans &quot;TVA&quot;","block_context":{"text":"TVA","link":"https:\/\/langlegal.be\/index.php\/category\/tva\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=700%2C400 2x"},"classes":[]}],"_links":{"self":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/761","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=761"}],"version-history":[{"count":3,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/761\/revisions"}],"predecessor-version":[{"id":1118,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/761\/revisions\/1118"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media\/762"}],"wp:attachment":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media?parent=761"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/categories?post=761"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/tags?post=761"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}