{"id":7282,"date":"2024-08-27T12:48:29","date_gmt":"2024-08-27T10:48:29","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=7282"},"modified":"2024-09-16T15:07:36","modified_gmt":"2024-09-16T13:07:36","slug":"bakertilly-masterclass-17-10-2024-introduction-a-la-fiscalite-luxembourgeoise-des-societes","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-masterclass-17-10-2024-introduction-a-la-fiscalite-luxembourgeoise-des-societes\/","title":{"rendered":"BAKERTILLY &#8211; Masterclass &#8211; 17\/10\/2024 &#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_1724372966601{margin-top: 0px !important;background-color: #FFFFFF !important;}\u00a0\u00bb][vc_column][vc_raw_html css=\u00a0\u00bb.vc_custom_1724755203073{margin-bottom: 10px !important;}\u00a0\u00bb]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[\/vc_raw_html][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb7283&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724755473032{margin-bottom: 0px !important;}\u00a0\u00bb][vc_row_inner css=\u00a0\u00bb.vc_custom_1724755218732{margin-top: 0px !important;padding-top: 20px !important;padding-right: 30px !important;padding-bottom: 40px !important;padding-left: 30px !important;background-color: #00BAB3 !important;}\u00a0\u00bb el_id=\u00a0\u00bbtitleHeader\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/6&Prime;][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb2\/3&Prime;][vc_column_text css=\u00a0\u00bb.vc_custom_1724755795619{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb el_class=\u00a0\u00bbCarnacBold\u00a0\u00bb]<span style=\"font-size: 40px; color: #ffffff;\"><strong>Introduction \u00e0 la fiscalit\u00e9<br \/>\nluxembourgeoise des soci\u00e9t\u00e9s<\/strong><\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/6&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb el_id=\u00a0\u00bbintervenants\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724690606861{padding-top: 20px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime;][vc_row_inner equal_height=\u00a0\u00bbyes\u00a0\u00bb content_placement=\u00a0\u00bbmiddle\u00a0\u00bb gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724690103795{border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner offset=\u00a0\u00bbvc_col-lg-4 vc_col-md-4 vc_col-xs-12&Prime; css=\u00a0\u00bb.vc_custom_1724690580071{padding-top: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7284&Prime; img_size=\u00a0\u00bb200&#215;200&Prime; alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724755490607{margin-bottom: 0px !important;}\u00a0\u00bb][\/vc_column_inner][vc_column_inner offset=\u00a0\u00bbvc_col-lg-8 vc_col-md-8 vc_col-xs-12&Prime; css=\u00a0\u00bb.vc_custom_1724690475216{padding-top: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1724755500955{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span class=\"Carnac\">Intervenante<\/span><br \/>\n<span class=\"Carnac\" style=\"font-size: 28px; color: #00bab3;\">Delphine<\/span> <span class=\"CarnacBold\" style=\"font-size: 28px; color: #00bab3;\">L\u00e9v\u00eaque Deichtmann<\/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 el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688490711{margin-bottom: 0px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688511854{padding-top: 0px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688582823{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724755510680{margin-bottom: 15px !important;}\u00a0\u00bb accent_color=\u00a0\u00bb#00BAB3&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688536298{padding-top: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1726492056774{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]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<p><strong>Imp\u00f4ts directs au Luxembourg<\/strong><\/p>\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. <strong style=\"color: #00bab3;\">Le s\u00e9minaire tient compte de la r\u00e9forme de l\u2019IF minimum<\/strong><\/li>\n<li>Exemple concret chiffr\u00e9 du calcul d\u2019imp\u00f4t<\/li>\n<\/ul>\n<p><strong>Nouveau r\u00e9gime de la bonification d\u2019imp\u00f4t pour investissement<\/strong><\/p>\n<ul>\n<li>Comparaison de l\u2019ancien et du nouveau r\u00e9gime<\/li>\n<li>Rappel concernant les biens \u00e9ligibles \u00e0 la bonification pour investissement global et exemple concret chiffr\u00e9 du calcul de la bonification pour investissement global (impact de la r\u00e9forme limit\u00e9e au taux)<\/li>\n<li>M\u00e9canisme de la bonification d\u2019imp\u00f4t pour la transition \u00e9cologique et \u00e9nerg\u00e9tique et pour la transformation digitale (rempla\u00e7ant la bonification pour investissement compl\u00e9mentaire, abolie)<\/li>\n<\/ul>\n<p><strong>Report de pertes<\/strong><\/p>\n<p><strong>R\u00e9gime m\u00e8re-filiales<\/strong><\/p>\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<p><strong>D\u00e9claration fiscale \/ limitation de la d\u00e9duction des int\u00e9r\u00eats<\/strong><\/p>\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<p><strong>Retenue \u00e0 la source<\/strong><\/p>\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<p><strong>Autres aspects de la fiscalit\u00e9 luxembourgeoise<\/strong><\/p>\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<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724687460483{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724687485024{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724755528185{margin-bottom: 15px !important;}\u00a0\u00bb accent_color=\u00a0\u00bb#00BAB3&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724687460483{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724687485024{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7288&Prime; img_size=\u00a0\u00bb74&#215;40&Prime; css=\u00a0\u00bb.vc_custom_1724755908229{margin-bottom: 15px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1724688400383{margin-bottom: 5px !important;}\u00a0\u00bb]<span style=\"font-size: 20px;\"><strong>Public cible<\/strong><\/span>[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1724749202116{margin-bottom: 0px !important;}\u00a0\u00bb]Comptables, fiscalistes, dirigeants d\u2019entreprise[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688701837{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688221494{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688685938{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7290&Prime; img_size=\u00a0\u00bb53&#215;50&Prime; css=\u00a0\u00bb.vc_custom_1724755917544{margin-bottom: 15px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1725610934968{margin-bottom: 5px !important;}\u00a0\u00bb]<span style=\"font-size: 18px;\"><strong><span style=\"font-size: 20px;\">Jeudi, 17 octobre 2024<\/span><br \/>\n<span style=\"font-size: 20px;\">495 \u20ac TTC<\/span><br \/>\n<\/strong><\/span>[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1724749237754{margin-bottom: 5px !important;}\u00a0\u00bb]9h00 &#8211; 9h30 : Petit-d\u00e9jeuner<br \/>\n9h30 &#8211; 12h30 : S\u00e9minaire[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb el_id=\u00a0\u00bbbuttonsInscriptionOthers\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724689387114{margin-top: 0px !important;padding-top: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724689393168{margin-top: 0px !important;padding-top: 0px !important;}\u00a0\u00bb][vc_row_inner equal_height=\u00a0\u00bbyes\u00a0\u00bb gap=\u00a0\u00bb35&Prime; css=\u00a0\u00bb.vc_custom_1724689455639{padding-top: 0px !important;padding-bottom: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/2&Prime; css=\u00a0\u00bb.vc_custom_1724689656293{padding-top: 0px !important;padding-bottom: 15px !important;border-color: #95979D !important;}\u00a0\u00bb][vc_btn title=\u00a0\u00bbInscrivez-vous ici\u00a0\u00bb style=\u00a0\u00bboutline-custom\u00a0\u00bb outline_custom_color=\u00a0\u00bb#00BAB3&Prime; outline_custom_hover_background=\u00a0\u00bb#00BAB3&Prime; shape=\u00a0\u00bbsquare\u00a0\u00bb size=\u00a0\u00bblg\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724755543542{margin-top: 0px !important;margin-bottom: 0px !important;}\u00a0\u00bb link=\u00a0\u00bburl:https%3A%2F%2Fptb.ovh%2Fbakertilly%2Fformulaire-seminaires%2F|title:BAKERTILLY%20%E2%80%93%20formulaire%20s%C3%A9minaires|target:_blank\u00a0\u00bb el_class=\u00a0\u00bbbuttonLinked buttonLinkedSeminaires CarnacBold\u00a0\u00bb][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime; css=\u00a0\u00bb.vc_custom_1724689649815{padding-top: 0px !important;padding-bottom: 15px !important;border-color: #95979D !important;}\u00a0\u00bb][vc_btn title=\u00a0\u00bbVoir les autres volets de la Masterclass\u00a0\u00bb style=\u00a0\u00bboutline-custom\u00a0\u00bb outline_custom_color=\u00a0\u00bb#00BAB3&Prime; outline_custom_hover_background=\u00a0\u00bb#00BAB3&Prime; shape=\u00a0\u00bbsquare\u00a0\u00bb size=\u00a0\u00bblg\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724919405546{margin-top: 0px !important;margin-bottom: 0px !important;}\u00a0\u00bb link=\u00a0\u00bburl:https%3A%2F%2Fptb.ovh%2Fbakertilly%2Fbakertilly-2e-semestre-2024-planning-des-seminaires-masterclass-nouveaux-entrepreneurs%2F|title:BAKERTILLY%20%E2%80%93%202e%20semestre%202024%20%E2%80%93%20Planning%20des%20s%C3%A9minaires%20%E2%80%93%20Masterclass%20nouveaux%20entrepreneurs|target:_blank\u00a0\u00bb el_class=\u00a0\u00bbbuttonLinked buttonLinkedSeminaires CarnacBold\u00a0\u00bb][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724372383462{padding-top: 20px !important;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_row_inner][vc_column_inner][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]<span style=\"font-size: 14px;\">Chaque participant re\u00e7oit un support \u00e9crit.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">Inscription \u00e0 d\u2019autres modules de la Masterclass : &#8211; 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