{"id":5252,"date":"2023-04-19T09:34:30","date_gmt":"2023-04-19T07:34:30","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=5252"},"modified":"2023-04-25T10:39:11","modified_gmt":"2023-04-25T08:39:11","slug":"bakertilly-seminaire-23-05-2023-introduction-a-la-fiscalite-luxembourgeoise-des-societes","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-seminaire-23-05-2023-introduction-a-la-fiscalite-luxembourgeoise-des-societes\/","title":{"rendered":"BAKERTILLY &#8211; S\u00e9minaire &#8211; 23.05.2023 &#8211; Introduction \u00e0 la fiscalit\u00e9 luxembourgeoise des soci\u00e9t\u00e9s"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css=\u00a0\u00bb.vc_custom_1578008845138{margin-bottom: 0px !important;border-bottom-width: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;background-color: #ffffff 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image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb][vc_single_image image=\u00a0\u00bb5281&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1682411962926{margin-bottom: 0px !important;}\u00a0\u00bb][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1631572712897{padding-right: 20px !important;padding-bottom: 20px !important;padding-left: 20px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime;][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #c9ec51; font-family: carnac_bold, arial;\">Intervenante<\/span><\/strong><\/span><br \/>\n<span style=\"color: #c9ec51; font-size: 18pt; font-family: carnac, arial;\">Delphine L\u00e9v\u00eaque Deichtmann<\/span>[\/vc_column_text][vc_column_text]Ce s\u00e9minaire aborde les points cl\u00e9s de la fiscalit\u00e9 des soci\u00e9t\u00e9s en mati\u00e8re d\u2019imp\u00f4ts directs. Une approche didactique et pratique, comprenant des exemples chiffr\u00e9s concrets, a \u00e9t\u00e9 privil\u00e9gi\u00e9e.<\/p>\n<ul>\n<li><strong>Imp\u00f4ts directs au Luxembourg<\/strong>\n<ul>\n<li>Caract\u00e9ristiques, base imposable et taux de l\u2019imp\u00f4t sur le revenu des collectivit\u00e9s (\u00ab IRC \u00bb), de l\u2019imp\u00f4t commercial communal (\u00ab ICC \u00bb) et de l\u2019imp\u00f4t sur la fortune (\u00ab IF \u00bb)<\/li>\n<li>Ajustements principaux de la base imposable pour l\u2019IRC et l\u2019ICC<\/li>\n<li>D\u00e9tail du calcul de l\u2019IF y compris le calcul de l\u2019IF minimum \/ IF minimum r\u00e9duit et le m\u00e9canisme de la r\u00e9serve quinquennale d\u2019IF<\/li>\n<li>Exemple concret chiffr\u00e9 du calcul d\u2019imp\u00f4t<\/li>\n<\/ul>\n<\/li>\n<li><strong>Bonification d\u2019imp\u00f4t pour investissement<\/strong>\n<ul>\n<li>D\u00e9tail du calcul de la bonification d\u2019imp\u00f4t pour investissements<\/li>\n<li>Mode d\u2019emploi du formulaire 800<\/li>\n<li>Exemple concret chiffr\u00e9 du calcul de la bonification<\/li>\n<\/ul>\n<\/li>\n<li><strong>Report de pertes<\/strong><\/li>\n<li><strong>R\u00e9gime m\u00e8re-filiales<\/strong>\n<ul>\n<li>Conditions d\u2019\u00e9ligibilit\u00e9 \u00e0 l\u2019exon\u00e9ration de l\u2019article 166 L.I.R.<\/li>\n<li>R\u00e8gles de r\u00e9int\u00e9gration des d\u00e9penses en relation avec une participation (\u00ab Recapture \u00bb)<\/li>\n<li>D\u00e9termination du financement des participations : m\u00e9thode historique ou forfaitaire<\/li>\n<li>Mode d\u2019emploi du formulaire 506A<\/li>\n<li>Exemples concrets chiffr\u00e9s portant sur la d\u00e9ductibilit\u00e9 des charges d\u2019int\u00e9r\u00eats et sur les r\u00e9int\u00e9grations<\/li>\n<\/ul>\n<\/li>\n<li><strong>D\u00e9claration fiscale \/ limitation de la d\u00e9duction des int\u00e9r\u00eats<\/strong>\n<ul>\n<li>Mode d\u2019emploi du formulaire 500<\/li>\n<li>Cas particulier de la limitation de la d\u00e9duction des int\u00e9r\u00eats<\/li>\n<li>Exemple concret chiffr\u00e9 de d\u00e9claration fiscale sur base d\u2019un bilan r\u00e9el<\/li>\n<\/ul>\n<\/li>\n<li><strong>Retenue \u00e0 la source<\/strong>\n<ul>\n<li>Conditions d\u2019\u00e9ligibilit\u00e9 \u00e0 l\u2019exon\u00e9ration de l\u2019article 147 L.I.R.<\/li>\n<li>Mode d\u2019emploi du formulaire 900 en cas de pluralit\u00e9 d\u2019actionnaires (personne physique \/ soci\u00e9t\u00e9 dans l\u2019UE \/ soci\u00e9t\u00e9 hors UE)<\/li>\n<li>Exemple concret chiffr\u00e9<\/li>\n<\/ul>\n<\/li>\n<li><strong>Autres aspects de la fiscalit\u00e9 luxembourgeoise<\/strong>\n<ul>\n<li>Le r\u00e9gime d\u2019int\u00e9gration fiscale<\/li>\n<li>Les apports cach\u00e9s<\/li>\n<li>Les distributions cach\u00e9es de dividendes<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1631571741156{padding-right: 20px !important;padding-left: 20px !important;background-color: #c9ec51 !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime;][vc_row_inner][vc_column_inner][vc_column_text]<strong>Public cible<\/strong><br \/>\nComptables, fiscalistes, dirigeants d\u2019entreprise<\/p>\n<p>Chaque participant re\u00e7oit un support \u00e9crit[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner el_class=\u00a0\u00bbcenterSmartphone\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<strong>Le mardi<\/strong><strong><br \/>\n23 mai 2023<\/strong>[\/vc_column_text][\/vc_column_inner][vc_column_inner el_class=\u00a0\u00bbhorairesRight\u00a0\u00bb width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<\/p>\n<p style=\"text-align: right;\"><strong>9h00 &#8211; 9h30 :<\/strong> Petit-d\u00e9jeuner<br \/>\n<strong>9h30 &#8211; 12h30 :<\/strong> S\u00e9minaire<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner el_class=\u00a0\u00bbcenterSmartphone\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<strong>495 \u20ac HTVA<\/strong>[\/vc_column_text][\/vc_column_inner][vc_column_inner el_class=\u00a0\u00bbleftSmartphone\u00a0\u00bb width=\u00a0\u00bb1\/2&Prime;][vc_btn title=\u00a0\u00bbinscrivez-vous ici\u00a0\u00bb style=\u00a0\u00bbflat\u00a0\u00bb color=\u00a0\u00bbblack\u00a0\u00bb align=\u00a0\u00bbright\u00a0\u00bb link=\u00a0\u00bburl:http%3A%2F%2Fptb.ovh%2Fbakertilly%2Fformulaire-seminaires%2F|title:inscrivez-vous%20ici||\u00a0\u00bb el_class=\u00a0\u00bbbuttonSeminaires\u00a0\u00bb][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner][vc_column_text]<span style=\"font-size: 10pt;\">S\u00e9minaire organis\u00e9 en collaboration avec Interfiduciaire S.A., organisme de formation professionnelle continue, n\u00b0 agr\u00e9ment : 100508\/B<\/span><\/p>\n<p><span style=\"font-size: 10pt;\">En cas d\u2019absence et sans avis pr\u00e9alable 24h avant la date du s\u00e9minaire, la totalit\u00e9 des frais de participation sera due. Un autre participant de la m\u00eame entreprise \/ du m\u00eame groupe pourra toutefois remplacer sans pr\u00e9avis la personne manquante.<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1675758730770{margin-top: 10px !important;padding-top: 0px !important;background-color: #ffffff !important;}\u00a0\u00bb][vc_column css=\u00a0\u00bb.vc_custom_1660895339744{padding-top: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb5256&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb onclick=\u00a0\u00bbcustom_link\u00a0\u00bb link=\u00a0\u00bbhttp:\/\/ptb.ovh\/bakertilly\/formulaire-seminaires\/\u00a0\u00bb][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1578007483998{background-color: #1c2123 !important;}\u00a0\u00bb el_id=\u00a0\u00bbfooterExperts\u00a0\u00bb][vc_column][vc_single_image image=\u00a0\u00bb883&Prime; 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