{"id":1973,"date":"2023-05-02T16:27:25","date_gmt":"2023-05-02T14:27:25","guid":{"rendered":"https:\/\/moov.law\/vers-un-nouveau-regime-fiscal-pour-les-plans-doptions-stock-option-plan\/"},"modified":"2023-07-14T10:06:07","modified_gmt":"2023-07-14T08:06:07","slug":"vers-un-nouveau-regime-fiscal-pour-les-plans-doptions-stock-option-plan","status":"publish","type":"post","link":"https:\/\/moov.law\/en\/vers-un-nouveau-regime-fiscal-pour-les-plans-doptions-stock-option-plan\/","title":{"rendered":"Vers un nouveau r\u00e9gime pour les plans d\u2019options (stock option plan)\u00a0?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Le ministre Van Peteghem a r\u00e9cemment publi\u00e9 sa proposition pour la \u00ab&nbsp;premi\u00e8re phase de la vaste r\u00e9forme fiscale&nbsp;\u00bb, disponible <a href=\"https:\/\/vanpeteghem.belgium.be\/sites\/default\/files\/articles\/Eerste%20fase%20bredere%20fiscale%20hervorming%20FR.pdf\">ici<\/a>. Le ministre pr\u00e9voit de soumettre un projet de loi afin que les mesures pr\u00e9sent\u00e9es puissent entrer en vigueur le 1<sup>er<\/sup> janvier 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La proposition vise \u00e0 encourager le travail et les entreprises, et \u00e0 rendre le syst\u00e8me fiscal plus durable, plus moderne et plus simple. L\u2019objectif est ainsi de faire glisser les charges sur le travail vers des charges sur la consommation et la pollution et de prendre fiscalement en compte le co\u00fbt social de la consommation et de la pollution. La proposition du ministre vise \u00e9galement \u00e0 encourager les familles et les entreprises dans la transition vers une soci\u00e9t\u00e9 plus saine et plus durable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Parmi les mesures annonc\u00e9es, figure une r\u00e9forme du syst\u00e8me des plans d\u2019options (stock option), dont voici les grandes lignes&nbsp;:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>Pr\u00e9sentation des plans d\u2019options (stock option plan)<\/u><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les plans d&#8217;options constituent une r\u00e9mun\u00e9ration alternative permettant de fid\u00e9liser \u00e0 plus long terme les travailleurs afin que ceux-ci soient li\u00e9es aux performances r\u00e9elles r\u00e9alis\u00e9es par l\u2019entreprise pour laquelle ils travaillent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En effet, en proposant \u00e0 un ou plusieurs travailleurs des options sur actions, l\u2019entreprise leur donne le droit d\u2019acheter des actions existantes (=options d\u2019achat) ou de souscrire des nouvelles actions \u00e0 \u00e9mettre lors d\u2019une augmentation de capital (=warrants), \u00e0 un moment d\u00e9termin\u00e9 (=p\u00e9riode d\u2019exercice) et pour un prix d\u00e9termin\u00e9 (=prix d\u2019exercice).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019avantage pour le travailleur r\u00e9side dans la plus-value r\u00e9alis\u00e9e lorsqu\u2019il exercera l\u2019option (= diff\u00e9rence entre le prix d\u2019exercice et la valeur de l\u2019action lors de la lev\u00e9e de l\u2019option). La plus-value lors de l\u2019exercice n\u2019est pas imposable, n\u00e9anmoins le travailleur sera tax\u00e9 lors de l\u2019acquisition des options, qu\u2019il exerce ou non son droit <em>in fine<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>Le r\u00e9gime fiscal des plans d&#8217;options<\/u><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>I. Moment de l\u2019imposition<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019option est tax\u00e9e dans le chef du travailleur au moment de son octroi \u00e0 titre de revenu professionnel. L\u2019option est r\u00e9put\u00e9e fiscalement attribu\u00e9e 60 jours apr\u00e8s la date de l\u2019offre, m\u00eame si l\u2019exercice de l\u2019option est soumis \u00e0 des conditions suspensives ou r\u00e9solutoires (ex : vesting).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019imposition au moment de l\u2019attribution est d\u00e9finitive, et ne pourra pas \u00eatre r\u00e9cup\u00e9r\u00e9e si les options ne sont finalement pas exerc\u00e9es (ex : si la valeur de l\u2019action diminue, ou si le plan pr\u00e9voit que le non-exercice en cas de d\u00e9part du travailleur).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>II. Base imposable<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019avantage imposable est fix\u00e9 forfaitairement \u00e0 un pourcentage de la valeur r\u00e9elle de l\u2019action, d\u00e9termin\u00e9e au moment de l\u2019offre, comme suit&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>Principe<\/em>&nbsp;: Le pourcentage de base de l\u2019avantage imposable est fix\u00e9 forfaitairement \u00e0 18% de la valeur des actions. Lorsque la dur\u00e9e de l\u2019option est sup\u00e9rieure \u00e0 5 ans, l\u2019avantage imposable est major\u00e9 de 1% par ann\u00e9e ou partie d\u2019ann\u00e9e au-del\u00e0 de la 5<sup>\u00e8me<\/sup> ann\u00e9e.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>Taux r\u00e9duit<\/em>&nbsp;: le pourcentage est r\u00e9duit \u00e0 9% (major\u00e9 de 0,5% par ann\u00e9e ou partie d\u2019ann\u00e9e au-del\u00e0 de la 5<sup>\u00e8me<\/sup> ann\u00e9e) lorsque les conditions suivantes sont r\u00e9unies&nbsp;:<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le prix de l\u2019exercice est d\u00e9termin\u00e9 ou d\u00e9terminable au moment de l\u2019offre&nbsp;;<\/li>\n\n\n\n<li>L\u2019option ne peut pas \u00eatre c\u00e9d\u00e9e entre vifs&nbsp;;<\/li>\n\n\n\n<li>Elle peut seulement \u00eatre lev\u00e9e entre le d\u00e9but de la 4<sup>\u00e8me<\/sup> ann\u00e9e et la fin de la 10<sup>\u00e8me<\/sup> ann\u00e9e qui suit celle au cours de laquelle l\u2019offre a eu lieu&nbsp;;<\/li>\n\n\n\n<li>Le risque financier de diminution de valeur des actions, apr\u00e8s l\u2019attribution de celles-ci, ne peut \u00eatre support\u00e9 ou couvert directement ou indirectement par l\u2019entreprise&nbsp;;<\/li>\n\n\n\n<li>L\u2019option doit porter sur les actions de l\u2019entreprise au profit de laquelle l\u2019activit\u00e9 professionnelle est exerc\u00e9e<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>Proposition de r\u00e9forme du ministre <\/u><\/strong><strong><u>Van Peteghem<\/u><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le ministre pr\u00e9voit de revoir le r\u00e9gime des stock-options comme suit :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. <\/strong>Limiter l\u2019utilisation des plans d&#8217;options <strong>aux seules actions de l\u2019employeur ou d\u2019une soci\u00e9t\u00e9 li\u00e9e<\/strong><a id=\"_ftnref1\" href=\"#_ftn1\">[1]<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le ministre entend mettre fin \u00e0 la possibilit\u00e9 d&#8217;offrir des plans d\u2019options relatifs \u00e0 des actions de soci\u00e9t\u00e9s qui n&#8217;ont aucun lien avec la soci\u00e9t\u00e9 qui engage les travailleurs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2.<\/strong> Diff\u00e9rer le moment o\u00f9 le travailleur paiera l&#8217;imp\u00f4t sur ces options sur actions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Actuellement, le travailleur est tax\u00e9 lors de l\u2019octroi des options, que ces options soient exerc\u00e9es ou pas, \u00e0 un prix avantageux ou pas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si cette r\u00e9forme aboutit, le travailleur sera <strong>tax\u00e9 lors de l\u2019exercice r\u00e9el de l\u2019option<\/strong>. Ceci lui permettrait d&#8217;\u00e9viter de payer un imp\u00f4t pour une option qu&#8217;il n&#8217;exercerait peut-\u00eatre jamais.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">*<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nous suivons bien entendu de pr\u00e8s ces \u00e9volutions, et nous nous tenons \u00e0 votre pleine disposition pour vous conseiller \u00e0 ce sujet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u2019h\u00e9sitez pas non plus \u00e0 prendre contact avec nous si vous souhaitez mettre en place un plan d\u2019options au sein de votre entreprise.<\/p>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\"><strong>Barbara Catalano<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\">Avocate<\/p>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\">Bc&#64;moov&#46;law<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-left wp-block-paragraph\"><\/p>\n<\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#_ftnref1\" id=\"_ftn1\">[1]<\/a> Ou d\u2019une soci\u00e9t\u00e9 m\u00e8re selon le texte en fran\u00e7ais.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le ministre Van Peteghem a r\u00e9cemment publi\u00e9 sa proposition pour la \u00ab&nbsp;premi\u00e8re phase de la vaste r\u00e9forme fiscale&nbsp;\u00bb, disponible ici. Le ministre pr\u00e9voit de soumettre&#8230;<\/p>\n","protected":false},"author":2,"featured_media":1852,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,304],"tags":[101,305,306,307,308],"class_list":["post-1973","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-law","category-plan-doptions-en","tag-entreprise-en","tag-plandoptions-en","tag-remuneration-en","tag-stockoptionplan-en","tag-travailleur-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vers un nouveau r\u00e9gime pour les plans d\u2019options (stock option plan)\u00a0? - moov<\/title>\n<meta name=\"description\" content=\"Nich\u00e9 au c\u0153ur du centre historique de Bruxelles, au sein des c\u00e9l\u00e8bres Galeries Saint-Hubert, moov.law est un cabinet de proximit\u00e9, \u00e0 taille humaine, dont les valeurs sont l\u2019excellence, le pragmatisme, la transparence, le sens du service et le bien-\u00eatre de ses membres.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/moov.law\/en\/vers-un-nouveau-regime-fiscal-pour-les-plans-doptions-stock-option-plan\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vers un nouveau r\u00e9gime pour les plans d\u2019options (stock option plan)\u00a0? 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