{"id":2526,"date":"2020-11-12T00:26:51","date_gmt":"2020-11-11T23:26:51","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=2526"},"modified":"2020-11-13T10:04:06","modified_gmt":"2020-11-13T09:04:06","slug":"bakertilly-newsletter-projet-de-loi-de-budget-2021-alerte-fiscale-fr","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-projet-de-loi-de-budget-2021-alerte-fiscale-fr\/","title":{"rendered":"BAKERTILLY &#8211; Newsletter &#8211; Projet de loi de budget 2021 : Alerte fiscale &#8211; FR"},"content":{"rendered":"<div 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image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_single_image image=\u00a0\u00bb2532&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/2&Prime;][vc_column_text]En date du 14 octobre 2020, le gouvernement a d\u00e9pos\u00e9 le projet de loi de budget 2021. M\u00eame si, au regard du contexte actuel, aucune r\u00e9forme fiscale de grande ampleur n\u2019est pr\u00e9vue, le projet pr\u00e9sente plusieurs mesures fiscales qui devraient impacter les soci\u00e9t\u00e9s et les personnes physiques d\u00e8s 2021.<\/p>\n<p>Le projet de loi suivra la proc\u00e9dure l\u00e9gislative habituelle. Nous vous informerons des mesures d\u00e9finitives \u00e0 la suite du vote de la loi.[\/vc_column_text][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #bfd955; font-family: carnac_bold, arial;\">Mesures fiscales concernant les soci\u00e9t\u00e9s<\/span><\/strong><\/span>[\/vc_column_text][vc_column_text]En cas de vote, ces nouvelles mesures entreraient en vigueur au 1<sup>er<\/sup> janvier 2021 (exception faite des nouvelles restrictions visant les SPFs, entrant potentiellement en vigueur au 1<sup>er<\/sup> juillet 2021).[\/vc_column_text][vc_column_text]<strong>Augmentation des droits d\u2019enregistrement en cas d\u2019apport d\u2019immeuble<\/strong><\/p>\n<p>Les droits d\u2019enregistrement dus en cas d\u2019apport d\u2019immeuble, situ\u00e9 au Luxembourg, \u00e0 une soci\u00e9t\u00e9, passeraient de 1.1% \u00e0 3.4% (voire de 1.4% \u00e0 4.6% en cas d\u2019immeuble commercial situ\u00e9 \u00e0 Luxembourg ville du fait de l\u2019application de la surtaxe communale). Le but de cette mesure serait de diminuer le diff\u00e9rentiel d\u2019imposition entre \u00ab share deal \u00bb et \u00ab asset deal \u00bb.<\/p>\n<p>Nous attirons votre attention sur le fait que ces droits de mutation augment\u00e9s s\u2019appliqueraient uniquement en cas d\u2019apport d\u2019un immeuble sis au Luxembourg \u00e0 une soci\u00e9t\u00e9 (luxembourgeoise ou \u00e9trang\u00e8re, civile ou commerciale) en contrepartie de l\u2019\u00e9mission de parts sociales &#8211; et non en cas de vente des parts d\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re.<\/p>\n<p>Le d\u00e9lai de 5 ans de la mesure anti-abus, visant \u00e0 soumettre au droit de mutation un immeuble, situ\u00e9 au Luxembourg, attribu\u00e9 &#8211; suite \u00e0 dissolution, liquidation ou r\u00e9duction de capital &#8211; \u00e0 un autre associ\u00e9 que celui l\u2019ayant apport\u00e9, serait port\u00e9 \u00e0 10 ans.<\/p>\n<p><strong>Introduction d\u2019un nouveau droit d\u2019accise : la taxe CO<sub>2<\/sub><\/strong><\/p>\n<p>Une nouvelle taxe CO<sub>2<\/sub> (droit d\u2019accise) serait introduite sur les produits \u00e9nerg\u00e9tiques (essence, gasoil, fioul lourd, gaz liqu\u00e9fi\u00e9 et gaz naturel). Cette taxe est introduite dans le cadre des mesures visant \u00e0 favoriser la transition \u00e9nerg\u00e9tique. Elle devrait augmenter progressivement au cours des 3 prochaines ann\u00e9es. Les taux et conditions d\u2019application de cette taxe seraient d\u00e9finis plus pr\u00e9cis\u00e9ment par un r\u00e8glement grand-ducal \u00e0 venir.<\/p>\n<p>Concr\u00e8tement, le prix \u00e0 la pompe du diesel et de l\u2019essence devrait augmenter d\u2019environ 5 cents par litre.<\/p>\n<p><strong>SPF et conditions relatives \u00e0 la d\u00e9tention indirecte d\u2019immeubles<\/strong><\/p>\n<p>Les SPF ne sont pas autoris\u00e9es \u00e0 d\u00e9tenir directement de l\u2019immobilier. Elles peuvent en revanche d\u00e9tenir indirectement des immeubles via une participation dans une soci\u00e9t\u00e9 de capitaux ou dans une soci\u00e9t\u00e9 de personnes \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re.<\/p>\n<p>Dans un souci de coh\u00e9rence par rapport au pr\u00e9l\u00e8vement immobilier, les nouvelles mesures interdiraient aux SPF d\u2019investir dans des soci\u00e9t\u00e9s de personnes &#8211; fiscalement transparentes &#8211; ou dans un fonds commun de placement d\u00e9tenant de l\u2019immobilier.<\/p>\n<p>La d\u00e9tention indirecte d\u2019immobilier via la d\u00e9tention de participation dans une soci\u00e9t\u00e9 de capitaux, fiscalement opaque, resterait autoris\u00e9e.<\/p>\n<p>La d\u00e9claration de la taxe d\u2019abonnement due par une SPF se ferait d\u00e9sormais obligatoirement par voie \u00e9lectronique (comme c\u2019est d\u00e9j\u00e0 le cas pour la d\u00e9claration fiscale des Soparfis ou pour la d\u00e9claration de taxe d\u2019abonnement des OPC et fonds d\u2019investissement).<\/p>\n<p><strong>TVA &#8211; r\u00e9gime de franchise<\/strong><\/p>\n<p>Le seuil du r\u00e9gime de franchise (en dessous duquel une immatriculation au r\u00e9gime normal n\u2019est pas requise \/ en dessous duquel aucune TVA ne sera factur\u00e9e) serait port\u00e9 de 30.000 \u20ac \u00e0 35.000 \u20ac.<\/p>\n<p><strong>Mesures relatives aux fonds d\u2019investissement<\/strong><\/p>\n<p>La mesure la plus embl\u00e9matique consiste en l\u2019introduction d\u2019un nouvel imp\u00f4t de 20%, dit pr\u00e9l\u00e8vement immobilier, pour les fonds d\u2019investissement sous r\u00e9gime SIF \/ RAIF\/ les OPC relevant de la partie II de la loi du 17 d\u00e9cembre 2010, investissant directement ou indirectement dans de l\u2019immobilier luxembourgeois.<\/p>\n<p>Cela signifierait que les fonds d\u2019investissement luxembourgeois d\u00e9tenant des immeubles \u00e0 l\u2019\u00e9tranger ainsi que les fonds luxembourgeois fiscalement transparents (constitu\u00e9s sous forme de SCS \/ SCSp) ne seraient pas concern\u00e9s. Les fonds d\u2019investissement d\u00e9pourvus de personnalit\u00e9 juridique (FCP) seraient aussi hors champ d\u2019application du pr\u00e9l\u00e8vement immobilier.<\/p>\n<p>Le pr\u00e9l\u00e8vement immobilier de 20% s\u2019appliquerait sur les revenus locatifs bruts HT et sur les plus-values de cession li\u00e9s \u00e0 des immeubles situ\u00e9s au Luxembourg et directement d\u00e9tenus par le fonds opaque ou indirectement via une ou plusieurs strates de soci\u00e9t\u00e9s de personnes, fiscalement transparentes (par ex. SCS \/ SCSp\/ soci\u00e9t\u00e9 civile) ou via une ou plusieurs strates de fonds communs de placement.<\/p>\n<p>La plus-value de cession li\u00e9e \u00e0 la vente de parts de soci\u00e9t\u00e9s de personnes, ou d\u2019unit\u00e9s de FCP, d\u00e9tenant des immeubles situ\u00e9s au Luxembourg (share deal), et d\u00e9tenues directement ou indirectement par le fonds d\u2019investissement opaque luxembourgeois, serait \u00e9galement soumise au pr\u00e9l\u00e8vement immobilier de 20%.<\/p>\n<p>Il en irait de m\u00eame pour la plus-value de cession d\u2019un immeuble luxembourgeois (asset deal) r\u00e9alis\u00e9e par une soci\u00e9t\u00e9 de personnes ou un FCP directement ou indirectement d\u00e9tenu par le fonds opaque luxembourgeois.<\/p>\n<p>La d\u00e9claration de pr\u00e9l\u00e8vement immobilier devrait \u00eatre d\u00e9pos\u00e9e au plus tard le 31 mai de l\u2019ann\u00e9e suivante (soit une premi\u00e8re d\u00e9claration survenant au plus tard le 31 mai 2022). L\u2019imp\u00f4t devrait \u00eatre pay\u00e9 au plus tard le 10 juin de l\u2019ann\u00e9e suivante (premier paiement survenant au plus tard le 10 juin 2022).<\/p>\n<p>Cette mesure anti-abus vise principalement le secteur de la promotion immobili\u00e8re au Luxembourg. Cette mesure n\u2019impacterait pas les fonds d\u2019investissement fiscalement opaques (sous forme de S.A. \/ S.\u00e0 r.l., S.C.A.) d\u00e9tenant indirectement des immeubles luxembourgeois, via des participations dans des soci\u00e9t\u00e9s de capitaux &#8211; structuration typique du private equity du secteur immobilier.<\/p>\n<p>Une seconde mesure, visant \u00e0 d\u00e9velopper l\u2019attractivit\u00e9 de la place luxembourgeoise pour la finance verte \/ durable, consisterait en l\u2019introduction de taux de taxe d\u2019abonnement r\u00e9duits pour les OPC investissant dans des activit\u00e9s \u00e9conomiques durables (en fonction du niveau d\u2019actifs investis dans des activit\u00e9s \u00e9conomiques durables, le taux standard de la taxe d\u2019abonnement de 0,05% sur l\u2019actif net de l\u2019OPC serait r\u00e9duit jusqu\u2019\u00e0 un taux de 0,01%).<\/p>\n<p><strong>Int\u00e9gration fiscale<\/strong><\/p>\n<p>Suite \u00e0 une jurisprudence Communautaire (C-749\/18, B e.a. contre Administration des Contributions Directes, du 14 mai 2020), il deviendrait possible (sous conditions) de passer d\u2019une int\u00e9gration fiscale verticale \u00e0 une int\u00e9gration fiscale horizontale, sans impact fiscal pour le groupe int\u00e9gr\u00e9.<\/p>\n<p>Ces conditions seraient les suivantes : extension du p\u00e9rim\u00e8tre d\u2019int\u00e9gration, soci\u00e9t\u00e9 m\u00e8re int\u00e9grante du groupe int\u00e9gr\u00e9 dissous devenant la filiale int\u00e9grante du nouveau groupe int\u00e9gr\u00e9, changement de r\u00e9gime op\u00e9r\u00e9 au plus tard au titre de l\u2019ann\u00e9e d\u2019imposition 2022, option pour une int\u00e9gration fiscale horizontale d\u2019au moins 5 ans (pour les soci\u00e9t\u00e9s ayant d\u00e9j\u00e0 fait partie du groupe int\u00e9gr\u00e9 initial, les ann\u00e9es d\u00e9j\u00e0 effectu\u00e9es sous l\u2019int\u00e9gration fiscale verticale seraient prises en compte pour le calcul de cette dur\u00e9e).[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #bfd955; font-family: carnac_bold, arial;\">Mesures fiscales concernant les personnes physiques<\/span><\/strong><\/span>[\/vc_column_text][vc_column_text]<strong>Abolition du r\u00e9gime fiscal des stocks options et warrants<\/strong><\/p>\n<p>Le r\u00e9gime forfaitaire appliqu\u00e9 actuellement \u00e0 certains stocks options\/warrants pr\u00e9vu par la circulaire L.I.R. n\u00b0104\/2 du 29 novembre 2017 devrait \u00eatre aboli \u00e0 la fin de l\u2019ann\u00e9e 2020.<\/p>\n<p><strong>Prime participative pour les salari\u00e9s<\/strong><\/p>\n<p>Le projet de loi pr\u00e9voit que les employeurs qui le d\u00e9sirent pourront accorder \u00e0 leurs salari\u00e9s (ou une cat\u00e9gorie de salari\u00e9s) une prime participative, bas\u00e9e sur le b\u00e9n\u00e9fice de l\u2019entreprise, dans les conditions suivantes :<\/p>\n<ul>\n<li>Montant maximum de la prime participative (\u00e0 r\u00e9partir entre les salari\u00e9s \u00e9ligibles) : 5% du r\u00e9sultat positif de l\u2019exercice d\u2019exploitation pr\u00e9c\u00e9dant celui de l\u2019octroi de la prime ;<\/li>\n<li>Prime d\u00e9ductible en tant que d\u00e9pense d\u2019exploitation dans le chef de l\u2019entreprise ;<\/li>\n<li>Prime (limit\u00e9e \u00e0 25% du montant brut du salaire annuel fixe de l\u2019ann\u00e9e de l\u2019octroi de la prime &#8211; hors avantages en nature et esp\u00e8ces et hors prime participative) exempt\u00e9e \u00e0 hauteur de 50% dans le chef du b\u00e9n\u00e9ficiaire, affili\u00e9 en tant que salari\u00e9 aupr\u00e8s de la s\u00e9curit\u00e9 sociale au Luxembourg ou \u00e0 l\u2019\u00e9tranger ;<\/li>\n<li>L\u2019octroi de cette prime devra faire l\u2019objet d\u2019une notification d\u00e9taill\u00e9e aupr\u00e8s du pr\u00e9pos\u00e9 du bureau RTS comp\u00e9tent (format non encore d\u00e9termin\u00e9).<\/li>\n<\/ul>\n<p><strong>Adaptation du r\u00e9gime fiscal pour impatri\u00e9s<\/strong><\/p>\n<p>Le r\u00e9gime fiscal pour impatri\u00e9s, r\u00e9gi actuellement par la circulaire L.I.R. n\u00b095\/2 du 27.01.2014, disposera d\u00e8s le 1<sup>er<\/sup> janvier 2021 d\u2019une base l\u00e9gale. Pour rappel, ce r\u00e9gime de faveur a pour objectif d\u2019aider les entreprises \u00e0 attirer du personnel hautement qualifi\u00e9 en d\u00e9fiscalisant totalement ou partiellement certains avantages qui leur sont accord\u00e9s (frais pris en charge par l\u2019employeur : d\u00e9m\u00e9nagement, voyage, logement, scolarit\u00e9, diff\u00e9rentiel du co\u00fbt de la vie, \u00e9galisation fiscale).<\/p>\n<p>Les principales modifications du r\u00e9gime devraient \u00eatre les suivantes :<\/p>\n<ul>\n<li>Pour \u00eatre \u00e9ligible au r\u00e9gime, le salari\u00e9 devra percevoir une r\u00e9mun\u00e9ration fixe d\u2019au moins 100.000 \u20ac par an &#8211; hors avantages en nature et en esp\u00e8ces (au lieu de 50.000 \u20ac actuellement) ;<\/li>\n<li>Le r\u00e9gime pourra \u00eatre appliqu\u00e9 jusqu\u2019\u00e0 la fin de la 8<sup>\u00e8me<\/sup> ann\u00e9e d\u2019imposition suivant l\u2019entr\u00e9e en service du salari\u00e9 au Luxembourg (au lieu de la 5<sup>\u00e8me<\/sup> ann\u00e9e actuellement) ;<\/li>\n<li>La condition pour le salari\u00e9 d\u2019\u00e9tablir sa r\u00e9sidence fiscale au Luxembourg sera v\u00e9rifi\u00e9e, sans \u00e9gard aux dispositions d\u2019une convention pr\u00e9ventive de double imposition qui trouverait \u00e0 s\u2019appliquer ;<\/li>\n<li>Au niveau de la soci\u00e9t\u00e9, la condition d\u2019occupation \u00e0 moyen terme d\u2019au moins 20 salari\u00e9s travaillant \u00e0 temps plein, etc.) sera supprim\u00e9e ;<\/li>\n<li>L\u2019exemption actuelle de l\u2019indemnit\u00e9 destin\u00e9e \u00e0 couvrir le diff\u00e9rentiel du co\u00fbt de la vie entre le pays d\u2019origine et le Luxembourg sera remplac\u00e9e par une exemption \u00e0 hauteur de 50% de la prime d\u2019impatriation forfaitaire d\u00e9finie de mani\u00e8re moins contraignante (\u00e0 condition que son montant soit limit\u00e9 \u00e0 30% de la r\u00e9mun\u00e9ration annuelle fixe du salari\u00e9).<\/li>\n<\/ul>\n<p><strong>Fiches de retenue d\u2019imp\u00f4t<\/strong><\/p>\n<p>Dans un souci de simplification administrative, la fiche de retenue d\u2019imp\u00f4t annuelle devrait \u00eatre remplac\u00e9e par une fiche de retenue pluriannuelle (potentiellement valable au-del\u00e0 de sa date d\u2019\u00e9mission) qui sera \u00e9mise sous forme \u00e9lectronique.<\/p>\n<p>A compter du 1<sup>er<\/sup> janvier 2022, les employeurs auront l\u2019obligation de consulter les fiches de retenue d\u2019imp\u00f4t de leurs salari\u00e9s via une plateforme informatique s\u00e9curis\u00e9e qui sera mise en place par l\u2019ACD au cours de l\u2019ann\u00e9e 2021 (ann\u00e9e transitoire). Durant l\u2019ann\u00e9e 2021, l\u2019usage de la nouvelle solution sera facultatif.<\/p>\n<p><strong>Augmentation du cr\u00e9dit d\u2019imp\u00f4t pour salari\u00e9s (CIS), pensionn\u00e9s (CIP) et ind\u00e9pendants (CII)<\/strong><\/p>\n<p>Les 3 cr\u00e9dits d\u2019imp\u00f4t devraient \u00eatre revus \u00e0 la hausse et port\u00e9s \u00e0 un maximum de 696 \u20ac\/an (au lieu de 600 \u20ac\/an).<\/p>\n<p><strong>Abolition des abattements pour mobilit\u00e9 durable<\/strong><\/p>\n<p>Les abattements pour mobilit\u00e9 durable introduits en 2017 (5.000 \u20ac pour les voitures \u00e0 z\u00e9ro \u00e9mission \/ 2.500 \u20ac pour les voitures hybrides \/ 300 \u20ac pour les v\u00e9los \u00e9lectriques) devraient \u00eatre abolis d\u00e8s lors qu\u2019ils sont inf\u00e9rieurs aux primes d\u2019achat disponibles depuis 2019.<\/p>\n<p><strong>Abattement pour r\u00e9ductions de loyer<\/strong><\/p>\n<p>Les propri\u00e9taires d\u2019immeubles situ\u00e9s au Luxembourg et donn\u00e9s en location dans le cadre d\u2019un bail commercial qui ont, dans le cadre de la crise COVID-19, renonc\u00e9 d\u00e9finitivement et au plus tard le 31 d\u00e9cembre 2020, \u00e0 tout ou partie des loyers dus au titre de l\u2019ann\u00e9e 2020 devraient pouvoir b\u00e9n\u00e9ficier d\u2019un abattement fiscal correspondant \u00e0 2 fois le montant du loyer auquel il a \u00e9t\u00e9 renonc\u00e9. L\u2019abattement est plafonn\u00e9 \u00e0 15.000 \u20ac par immeuble et par contrat de bail commercial.<\/p>\n<p><strong>Mesures li\u00e9es au logement locatif<\/strong>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb2562&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb][vc_column_text]<span style=\"font-size: 8pt;\"><sup>*<\/sup> Sur prix d\u2019acquisition (hors quote-part terrain) de l\u2019immeuble et sur d\u00e9penses d\u2019investissement \u00e0 condition qu\u2019elles d\u00e9passent 20% du prix d\u2019acquisition ou de revient de l\u2019immeuble.<br \/>\n<sup>**<\/sup> Tant que le taux d\u2019amortissement acc\u00e9l\u00e9r\u00e9 de 4% est applicable.<br \/>\n<\/span>[\/vc_column_text][\/vc_column][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=\u00a0\u00bb50px\u00a0\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb2564&Prime; 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image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_single_image image=\u00a0\u00bb2532&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/2&Prime;][vc_column_text]En date du 14 octobre 2020, le gouvernement a d\u00e9pos\u00e9 le projet de loi de budget 2021. 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