{"id":23720,"date":"2023-05-31T15:09:09","date_gmt":"2023-05-31T13:09:09","guid":{"rendered":"https:\/\/mysavings.be\/?post_type=info&p=23720"},"modified":"2023-05-31T15:09:09","modified_gmt":"2023-05-31T13:09:09","slug":"reserve-de-liquidation","status":"publish","type":"info","link":"https:\/\/mysavings.be\/fr\/centre-dinfo\/reserve-de-liquidation\/","title":{"rendered":"R\u00e9serve de liquidation"},"content":{"rendered":"

Depuis l’exercice d’imposition 2015, les PME peuvent b\u00e9n\u00e9ficier d’un r\u00e9gime fiscal favorable permanent gr\u00e2ce \u00e0 la constitution d’une \u00ab\u00a0r\u00e9serve de liquidation\u00a0\u00bb.<\/p>\n

Plus pr\u00e9cis\u00e9ment, les r\u00e9serves de liquidation permettent aux entreprises (\u00e0 long terme) de faire des \u00e9conomies d\u2019imp\u00f4t en retirant l’argent de la soci\u00e9t\u00e9.<\/p>\n

Qu’est-ce que le pr\u00e9compte mobilier?<\/h2>\n

Les propri\u00e9taires de petites entreprises peuvent pr\u00e9lever (tout ou partie) de leurs b\u00e9n\u00e9fices comptables apr\u00e8s imp\u00f4ts chaque ann\u00e9e pour les verser sur un compte s\u00e9par\u00e9 de passif appel\u00e9 \u00ab\u00a0r\u00e9serve de liquidation\u00a0\u00bb. Un imp\u00f4t de 10 % est pay\u00e9 directement par la soci\u00e9t\u00e9 sur ce montant.<\/p>\n

Toutefois, en cas de dissolution ult\u00e9rieure, cette r\u00e9serve de liquidation peut \u00eatre distribu\u00e9e sans retenue d’imp\u00f4t.<\/p>\n

Si la r\u00e9serve de liquidation n’est vers\u00e9e que plus tard, c’est-\u00e0-dire apr\u00e8s l’expiration du d\u00e9lai d’attente de cinq ans, le pr\u00e9compte mobilier n’est plus que de 5 %.<\/p>\n

Qui peut utiliser la r\u00e9serve de liquidation?<\/h2>\n

Seules les \u00ab\u00a0PME\u00a0\u00bb peuvent utiliser le syst\u00e8me de la r\u00e9serve de liquidation. Une \u00ab\u00a0petite entreprise\u00a0\u00bb est d\u00e9finie comme une soci\u00e9t\u00e9 qui ne d\u00e9passe pas un ou plusieurs des crit\u00e8res suivants au cours de l’avant-dernier exercice cl\u00f4tur\u00e9 :<\/p>\n

1. Le nombre moyen de salari\u00e9s par an est inf\u00e9rieur ou \u00e9gal \u00e0 50.
\n2. Le chiffre d’affaires annuel (hors TVA) n’exc\u00e8de pas 9 000 000 \u20ac.
\n3. Le total du bilan n’exc\u00e8de pas 4.500.000 \u20ac.<\/p>\n

Quels sont les b\u00e9n\u00e9fices qui peuvent \u00eatre affect\u00e9s \u00e0 la r\u00e9serve de liquidation?<\/h2>\n

Seuls les b\u00e9n\u00e9fices comptables apr\u00e8s imp\u00f4ts peuvent \u00eatre port\u00e9s \u00e0 la r\u00e9serve de liquidation. Les r\u00e9serves constitu\u00e9es dans le pass\u00e9 (appel\u00e9es \u00ab\u00a0r\u00e9serves historiques\u00a0\u00bb) ne sont donc pas couvertes.<\/p>\n","protected":false},"excerpt":{"rendered":"

Depuis l’exercice d’imposition 2015, les PME peuvent b\u00e9n\u00e9ficier d’un r\u00e9gime fiscal favorable permanent gr\u00e2ce \u00e0 la constitution d’une \u00ab\u00a0r\u00e9serve de liquidation\u00a0\u00bb. Plus pr\u00e9cis\u00e9ment, les r\u00e9serves de liquidation permettent aux entreprises (\u00e0 long terme) de faire des \u00e9conomies d\u2019imp\u00f4t en retirant l’argent de la soci\u00e9t\u00e9. Qu’est-ce que le pr\u00e9compte mobilier? Les propri\u00e9taires de petites entreprises peuvent […]<\/p>\n","protected":false},"author":13,"featured_media":7506,"template":"","class_list":["post-23720","info","type-info","status-publish","has-post-thumbnail","hentry","category-faq"],"acf":[],"yoast_head":"\nR\u00e9serve de liquidation - MySavings<\/title>\n<meta name=\"description\" content=\"Depuis l'exercice d'imposition 2015, les PME peuvent b\u00e9n\u00e9ficier d'un r\u00e9gime fiscal favorable permanent gr\u00e2ce \u00e0 la constitution d'une "r\u00e9serve de\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mysavings.be\/fr\/centre-dinfo\/reserve-de-liquidation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9serve de liquidation - MySavings\" \/>\n<meta property=\"og:description\" content=\"Depuis l'exercice d'imposition 2015, les PME peuvent b\u00e9n\u00e9ficier d'un r\u00e9gime fiscal favorable permanent gr\u00e2ce \u00e0 la constitution d'une "r\u00e9serve de\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mysavings.be\/fr\/centre-dinfo\/reserve-de-liquidation\/\" \/>\n<meta property=\"og:site_name\" content=\"MySavings\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MySavings.be\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mysavings.be\/wp-content\/uploads\/2016\/09\/information-transparence.png\" \/>\n\t<meta property=\"og:image:width\" content=\"630\" \/>\n\t<meta property=\"og:image:height\" content=\"428\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture est.\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mysavings.be\\\/fr\\\/centre-dinfo\\\/reserve-de-liquidation\\\/\",\"url\":\"https:\\\/\\\/mysavings.be\\\/fr\\\/centre-dinfo\\\/reserve-de-liquidation\\\/\",\"name\":\"R\u00e9serve de liquidation - 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