{"id":59073,"date":"2025-07-02T12:44:13","date_gmt":"2025-07-02T12:44:13","guid":{"rendered":"https:\/\/www.christiesrealestatebelgium.be\/soumission-des-sci-francaises-et-structures-similaires-a-la-transparence-belge-et-a-la-nouvelle-exit-tax-prevue\/"},"modified":"2025-07-07T08:59:33","modified_gmt":"2025-07-07T08:59:33","slug":"soumission-des-sci-francaises-et-structures-similaires-a-la-transparence-belge-et-a-la-nouvelle-exit-tax-prevue","status":"publish","type":"post","link":"https:\/\/www.christiesrealestatebelgium.be\/fr\/soumission-des-sci-francaises-et-structures-similaires-a-la-transparence-belge-et-a-la-nouvelle-exit-tax-prevue\/","title":{"rendered":"Soumission des SCI fran\u00e7aises et structures similaires \u00e0 la transparence belge et \u00e0 la nouvelle exit tax pr\u00e9vue"},"content":{"rendered":"\t\t
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La soi-disant \u00ab taxe Ca\u00efman \u00bb est une mesure fiscale belge (appel\u00e9e \u00ab imp\u00f4t transparence \u00bb) en vigueur depuis 2015, visant \u00e0 taxer certaines constructions juridiques \u00e9trang\u00e8res d\u00e9tenues par des r\u00e9sidents belges. Cette mesure vise sp\u00e9cifiquement \u00e0 lutter contre l\u2019\u00e9vasion fiscale en cr\u00e9ant de la transparence sur les patrimoines d\u00e9tenus via des entit\u00e9s \u00e9trang\u00e8res. Le champ d\u2019application de cette taxe a \u00e9t\u00e9 modifi\u00e9 plusieurs fois, notamment le 22 d\u00e9cembre 2023, et sera probablement \u00e0 nouveau ajust\u00e9 prochainement.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Un des points de discussion r\u00e9currents est de savoir si des structures immobili\u00e8res fran\u00e7aises telles que la Soci\u00e9t\u00e9 Civile Immobili\u00e8re (SCI) entrent dans le champ d\u2019application de cette taxe Ca\u00efman pour les contribuables belges, qu\u2019il s\u2019agisse de personnes d\u2019origine fran\u00e7aise ayant d\u00e9m\u00e9nag\u00e9 en Belgique pour diverses raisons (optimisation fiscale, escale vers Monaco, etc.) ou de r\u00e9sidents belges classiques poss\u00e9dant une r\u00e9sidence secondaire en France.<\/p>\n

Bien qu\u2019une SCI soit une structure courante et l\u00e9gitime en France pour la gestion de biens immobiliers, elle peut parfois engendrer des risques fiscaux lorsqu\u2019elle est utilis\u00e9e par des contribuables belges.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Qu\u2019est-ce qu\u2019une SCI ?<\/h4>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Une SCI est une soci\u00e9t\u00e9 fran\u00e7aise dot\u00e9e de la personnalit\u00e9 juridique (souvent) sans activit\u00e9 commerciale r\u00e9elle, utilis\u00e9e principalement pour d\u00e9tenir ou g\u00e9rer des biens immobiliers. En principe, elle est fiscalement transparente en France, ce qui signifie que ses revenus sont directement imput\u00e9s \u00e0 ses associ\u00e9s proportionnellement \u00e0 leur participation.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Applicabilit\u00e9 de la taxe Ca\u00efman<\/h4>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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La taxe Ca\u00efman part du principe que certaines \u00ab constructions juridiques \u00bb sont r\u00e9put\u00e9es fiscalement transparentes, ce qui entra\u00eene l\u2019imposition directe en Belgique du b\u00e9n\u00e9ficiaire effectif sur les revenus de l\u2019entit\u00e9 comme s\u2019il les avait per\u00e7us lui-m\u00eame. Selon la loi, cela inclut les trusts, certaines soci\u00e9t\u00e9s \u00e9trang\u00e8res, les fondations \u00e9trang\u00e8res, ainsi que d’autres entit\u00e9s sans personnalit\u00e9 juridique ou b\u00e9n\u00e9ficiant d\u2019un r\u00e9gime fiscal avantageux.<\/p>\n

Selon le Ministre des Finances, la SCI entrerait \u00e9galement dans ce champ d\u2019application \u00e0 partir du 1er janvier 2024 (pertinent donc pour la d\u00e9claration 2025), mais peu d\u2019explications ont \u00e9t\u00e9 fournies sur le pourquoi et le comment. Cette position ne peut cependant pas \u00eatre suivie sans nuance : une SCI ne pourra \u00eatre qualifi\u00e9e de construction juridique que si elle ne satisfait pas \u00e0 la condition de taxation minimale (le \u00ab test de 1 % \u00bb), calcul\u00e9 selon les principes fiscaux belges. Sans entrer dans les d\u00e9tails, cela signifierait en pratique que si le bien immobilier n\u2019est pas lou\u00e9 mais mis gratuitement \u00e0 disposition des associ\u00e9s ou de leurs proches, l\u2019administration fiscale pourrait chercher \u00e0 qualifier la SCI de construction juridique transparente.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Risques pour les contribuables belges<\/h4>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Le principal risque est que les associ\u00e9s belges d\u2019une SCI, malgr\u00e9 l\u2019existence de conventions pr\u00e9ventives de double imposition pr\u00e9voyant souvent une exon\u00e9ration en Belgique des plus-values r\u00e9alis\u00e9es en France sur des actions ou biens immobiliers, pourraient soudainement \u00eatre soumis \u00e0 un imp\u00f4t de 30 % sur les dividendes.<\/p>\n

Le nouveau projet de taxe Ca\u00efman pr\u00e9voit \u00e9galement une \u00ab exit tax \u00bb qui, en termes simples, consiste \u00e0 imposer le fondateur d\u2019une construction juridique lorsqu\u2019il transf\u00e8re son domicile fiscal \u00e0 l\u2019\u00e9tranger: l\u2019administration fiscale consid\u00e9rera ce d\u00e9part comme une distribution fictive des plus-values latentes de la construction juridique, m\u00eame si rien n\u2019est effectivement vendu ou distribu\u00e9 !<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Vigilance et r\u00e9activit\u00e9 requises<\/h4>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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La l\u00e9gislation autour de la taxe Ca\u00efman est complexe et en constante \u00e9volution, avec des positions administratives peu claires et des controverses doctrinales et jurisprudentielles. Tous les textes ne sont pas encore d\u00e9finitifs \u00e0 ce jour et il est donc essentiel de suivre les \u00e9volutions de pr\u00e8s afin d\u2019ajuster ou d\u2019optimiser les structures existantes ou futures, ainsi que les situations familiales.<\/p>\n

Cela concerne non seulement les personnes physiques d\u00e9tenant un bien immobilier en France via une SCI, mais aussi un ensemble d\u2019autres structures populaires d\u00e9sormais concern\u00e9es par la taxe Ca\u00efman, telles que la fondation n\u00e9erlandaise de type STAK ou les \u00ab fonds d\u00e9di\u00e9s \u00bb (par exemple, SICAV luxembourgeoises ou leurs compartiments).<\/p>\n

Pour ces structures traditionnelles, il existe souvent des alternatives nouvelles ou locales ne tombant pas sous le coup de la taxe Ca\u00efman, et qui m\u00e9ritent donc une attention accrue pour l\u2019avenir.<\/p>\n

Des conseils juridiques et fiscaux sp\u00e9cialis\u00e9s sont indispensables pour la mise en place et la gestion de telles structures. Le non-respect des obligations de d\u00e9claration ou une mauvaise \u00e9valuation des cons\u00e9quences fiscales peut entra\u00eener des surprises d\u00e9sagr\u00e9ables et des sanctions financi\u00e8res.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

La soi-disant \u00ab taxe Ca\u00efman \u00bb est une mesure fiscale belge (appel\u00e9e \u00ab imp\u00f4t transparence \u00bb) en vigueur depuis 2015, visant \u00e0 taxer certaines constructions juridiques \u00e9trang\u00e8res d\u00e9tenues par des r\u00e9sidents belges. Cette mesure vise sp\u00e9cifiquement \u00e0 lutter contre l\u2019\u00e9vasion fiscale en cr\u00e9ant de la transparence sur les patrimoines d\u00e9tenus via des entit\u00e9s \u00e9trang\u00e8res. Le … Continue reading \u00ab\u00a0Soumission des SCI fran\u00e7aises et structures similaires \u00e0 la transparence belge et \u00e0 la nouvelle exit tax pr\u00e9vue\u00a0\u00bb<\/span><\/a><\/p>\n","protected":false},"author":7,"featured_media":59067,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_title":"","_genesis_description":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-59073","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-geen-onderdeel-van-een-categorie"],"acf":[],"meta_all":[],"meta_all_flat":[],"yoast_head":"\nSoumission des SCI fran\u00e7aises et structures similaires \u00e0 la transparence belge et \u00e0 la nouvelle exit tax pr\u00e9vue - Christie\u2019s International Real Estate Belgium<\/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:\/\/www.christiesrealestatebelgium.be\/fr\/soumission-des-sci-francaises-et-structures-similaires-a-la-transparence-belge-et-a-la-nouvelle-exit-tax-prevue\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Soumission des SCI fran\u00e7aises et structures similaires \u00e0 la transparence belge et \u00e0 la nouvelle exit tax pr\u00e9vue - Christie\u2019s International Real Estate Belgium\" \/>\n<meta property=\"og:description\" content=\"La soi-disant \u00ab taxe Ca\u00efman \u00bb est une mesure fiscale belge (appel\u00e9e \u00ab imp\u00f4t transparence \u00bb) en vigueur depuis 2015, visant \u00e0 taxer certaines constructions juridiques \u00e9trang\u00e8res d\u00e9tenues par des r\u00e9sidents belges. 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soi-disant \u00ab taxe Ca\u00efman \u00bb est une mesure fiscale belge (appel\u00e9e \u00ab imp\u00f4t transparence \u00bb) en vigueur depuis 2015, visant \u00e0 taxer certaines constructions juridiques \u00e9trang\u00e8res d\u00e9tenues par des r\u00e9sidents belges. 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