{"id":944,"date":"2018-05-03T15:49:05","date_gmt":"2018-05-03T13:49:05","guid":{"rendered":"http:\/\/langlegal.be\/?p=944"},"modified":"2018-05-03T15:49:05","modified_gmt":"2018-05-03T13:49:05","slug":"the-new-tax-reform-deeply-impacts-transactions-2","status":"publish","type":"post","link":"https:\/\/langlegal.be\/index.php\/nl\/2018\/05\/03\/the-new-tax-reform-deeply-impacts-transactions-2\/","title":{"rendered":"The new tax reform deeply impacts M&#038;A transactions"},"content":{"rendered":"<a href=\"http:\/\/langlegal.be\/wp-content\/uploads\/2018\/04\/LR_Bundel_LegalSuccess_Tendances_2018.pdf\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignright\" src=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?resize=54%2C32\" alt=\"\" width=\"54\" height=\"32\" \/><\/a>\r\n\r\n&nbsp;\r\n\r\n<em>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.<\/em>\r\n\r\n<strong>Quel est le contexte fiscal dans\u00a0lequel \u00e9voluent les (re-)structurations\u00a0d\u2019entreprises ?<\/strong>\r\n<strong>Eric-G\u00e9rald Lang :<\/strong> \u00ab La fiscalit\u00e9 des entreprises\u00a0se complexifie \u00e0 outrance. Elle s\u2019inscrit\u00a0dans une concurrence fiscale accrue\u00a0entre \u00c9tats. En Belgique, la baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, l\u2019exemption totale des\u00a0dividendes de filiales \u00ab RDT \u00bb) et, prochainement,\u00a0le r\u00e9gime de consolidation fiscale\u00a0en sont les exemples les plus marquants.\r\n\r\nAutres mesures : l\u2019apparition, ces derni\u00e8res\u00a0ann\u00e9es, d\u2019incitants pour les PME comme le\u00a0Tax Shelter pour les start-up ou les r\u00e9gimes\u00a0de pr\u00e9comptes mobiliers r\u00e9duits. Le report\u00a0des latences fiscales se voit \u00e9galement plafonn\u00e9\u00a0au-del\u00e0 de 1.000.000 EUR et le r\u00e9gime\u00a0des reports de RDT align\u00e9 sur celui des pertes\u00a0fiscales (\u00e0 savoir, en cas de restructuration\u00a0immunis\u00e9e ou de changement de contr\u00f4le).\r\n\r\nAttention, enfin, que toute compensation\u00a0sera d\u00e9sormais en principe exclue en cas de\u00a0redressement fiscal. \u00bb\r\n\r\n<strong>Quel est l\u2019impact des mesures prises\u00a0<\/strong><strong>au niveau international ?<\/strong>\r\n<strong>E.-G. L. :<\/strong> \u00ab De nouveaux standards harmonis\u00e9s\u00a0au niveau international apparaissent\u00a0dans notre droit. Exemples : le Plan d\u2019actions\u00a0concernant l\u2019\u00e9rosion de la base d\u2019imposition\u00a0et le transfert de b\u00e9n\u00e9fices de\u00a0l\u2019OCDE (\u00ab BEPS \u00bb) et la directive europ\u00e9enne\u00a0de 2016 sur la lutte contre l\u2019\u00e9vasion fiscale\u00a0(\u00ab ATAD \u00bb).\u00a0 Ces normes auront un impact\u00a0important sur les op\u00e9rations de (re-)structurations\u00a0: la lutte contre les dispositifs\u00a0hybrides et montages non authentiques en\u00a0mati\u00e8re de distribution de dividendes, nouvelles\u00a0normes en mati\u00e8re de d\u00e9duction des\u00a0int\u00e9r\u00eats, l\u2019introduction de r\u00e8gles \u00ab CFC \u00bb, etc. \u00bb\r\n\r\n<strong>Comment pallier \u00e0 l\u2019ins\u00e9curit\u00e9\u00a0juridique entourant ces nombreux\u00a0changements ?<\/strong>\r\n<strong>E.-G. L.\u00a0:<\/strong> \u00ab Plus encore qu\u2019auparavant,\u00a0mieux vaut pr\u00e9venir que gu\u00e9rir et un crit\u00e8re\u00a0s\u2019av\u00e8re r\u00e9current : la \u00ab substance \u00bb. \u00c0\u00a0ces \u00e9gards, un accord pr\u00e9alable aupr\u00e8s du\u00a0Service des d\u00e9cisions anticip\u00e9es du SPF\u00a0Finances permettra souvent de d\u00e9samorcer\u00a0bien des discussions \u00e9ventuelles et ce,\u00a0dans un cadre \u00e0 la fois avis\u00e9, confidentiel et\u00a0s\u00e9curis\u00e9. C\u2019est \u00e9videmment essentiel si l\u2019on songe notamment aux mesures prises lors\u00a0de restructurations : neutralit\u00e9 des r\u00e9organisations\u00a0internes, traitement des flux de\u00a0revenus, plans d\u2019int\u00e9ressement du management,\u00a0plus-values internes, r\u00e9duction de\u00a0capital, etc. Il est imp\u00e9ratif de recourir \u00e0 ce\u00a0service d\u00e8s le d\u00e9but de toute transaction. \u00bb\r\n\r\n<strong>Philippe Van Lil<\/strong>\r\nredaction.be@mediaplanet.com","protected":false},"excerpt":{"rendered":"<p>&nbsp; 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 une concurrence fiscale accrue\u00a0entre \u00c9tats. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":917,"comment_status":"closed","ping_status":"closed","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":[44],"tags":[],"class_list":["post-944","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vennootschapsbelasting"],"acf":[],"rise-blocks_total_comments":0,"rise-blocks_categories":[{"term_id":44,"name":"Vennootschapsbelasting","slug":"vennootschapsbelasting","term_group":0,"term_taxonomy_id":44,"taxonomy":"category","description":"","parent":0,"count":6,"filter":"raw","cat_ID":44,"category_count":6,"category_description":"","cat_name":"Vennootschapsbelasting","category_nicename":"vennootschapsbelasting","category_parent":0}],"rise-blocks_excerpt":"&nbsp; 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 une concurrence fiscale accrue\u00a0entre \u00c9tats. En Belgique, la baisse de..","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The new tax reform deeply impacts M&amp;A transactions | 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\/nl\/2018\/05\/03\/the-new-tax-reform-deeply-impacts-transactions-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The new tax reform deeply impacts M&amp;A transactions | LANG LEGAL\" \/>\n<meta property=\"og:description\" content=\"&nbsp; 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 une concurrence fiscale accrue\u00a0entre \u00c9tats. 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Malvaux, Extension du Tax Shelter aux arts de la sc\u00e8ne, Point de Plume, Mars-Avril 2017","rel":"","context":"Dans &quot;Vennootschapsbelasting&quot;","block_context":{"text":"Vennootschapsbelasting","link":"https:\/\/langlegal.be\/index.php\/nl\/category\/vennootschapsbelasting\/"},"img":{"alt_text":"Eric-G\u00e9rald Lang - avocat fiscaliste - tax lawyer - gratuit - free","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-fiscaliste-tax-lawyer-gratuit-free-1.jpeg?fit=640%2C425&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-gratuit-free-1.jpeg?fit=640%2C425&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-gratuit-free-1.jpeg?fit=640%2C425&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":566,"url":"https:\/\/langlegal.be\/index.php\/nl\/2017\/07\/20\/defining-the-optimal-investment-in-the-tax-shetler-2-0-2\/","url_meta":{"origin":944,"position":1},"title":"Defining the optimal investment in the Tax Shetler 2.0","author":"Lang Legal","date":"20 juillet 2017","format":false,"excerpt":"2015\/03 \u2013 E.-G. Lang et B. Malvaux, La d\u00e9termination du montant d'investissement optimal en Tax Shelter 2.0, Revue Belge de la Comptabilit\u00e9, 2015\/3","rel":"","context":"Dans &quot;Vennootschapsbelasting&quot;","block_context":{"text":"Vennootschapsbelasting","link":"https:\/\/langlegal.be\/index.php\/nl\/category\/vennootschapsbelasting\/"},"img":{"alt_text":"Tax shelter - Eric-G\u00e9rald Lang - avocat fiscaliste - tax lawyer - Bruxelles - Belgium","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Tax-shelter-Eric-G%C3%A9rald-Lang-avocat-fiscaliste-tax-lawyer-Bruxelles-Belgium.jpeg?fit=640%2C377&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Tax-shelter-Eric-G%C3%A9rald-Lang-avocat-fiscaliste-tax-lawyer-Bruxelles-Belgium.jpeg?fit=640%2C377&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Tax-shelter-Eric-G%C3%A9rald-Lang-avocat-fiscaliste-tax-lawyer-Bruxelles-Belgium.jpeg?fit=640%2C377&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":572,"url":"https:\/\/langlegal.be\/index.php\/nl\/2017\/07\/20\/the-capital-decrease-post-an-in-house-capital-gain-2\/","url_meta":{"origin":944,"position":2},"title":"The capital decrease post an in-house capital gain","author":"Lang Legal","date":"20 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;Vennootschapsbelasting&quot;","block_context":{"text":"Vennootschapsbelasting","link":"https:\/\/langlegal.be\/index.php\/nl\/category\/vennootschapsbelasting\/"},"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-1.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-1.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-1.jpeg?fit=640%2C428&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":575,"url":"https:\/\/langlegal.be\/index.php\/nl\/2017\/07\/20\/spit-sale-of-the-building-and-the-land-for-vat-2\/","url_meta":{"origin":944,"position":3},"title":"Spit sale of the building and the land for VAT","author":"Lang Legal","date":"20 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;btw&quot;","block_context":{"text":"btw","link":"https:\/\/langlegal.be\/index.php\/nl\/category\/btw\/"},"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-1.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-1.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-1.jpeg?fit=640%2C400&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":772,"url":"https:\/\/langlegal.be\/index.php\/nl\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding-2\/","url_meta":{"origin":944,"position":4},"title":"In-house capital gains: first ruling re the \u00ab\u00a0sale\u00a0\u00bb of shares to a (partly) affiliated holding","author":"Lang Legal","date":"25 janvier 2018","format":false,"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). 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Since 2017, a new corporate tax regime ensure the tax neutrality of capital gains realized out of contributions in kind of shares. In addition, the tax treatment of capital decrease realized after such contributions of\u2026","rel":"","context":"Dans &quot;Vennootschapsbelasting&quot;","block_context":{"text":"Vennootschapsbelasting","link":"https:\/\/langlegal.be\/index.php\/nl\/category\/vennootschapsbelasting\/"},"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":[]}],"_links":{"self":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/944","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=944"}],"version-history":[{"count":1,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/944\/revisions"}],"predecessor-version":[{"id":945,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/944\/revisions\/945"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media\/917"}],"wp:attachment":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media?parent=944"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/categories?post=944"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/tags?post=944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}