{"id":1167,"date":"2025-08-08T10:22:56","date_gmt":"2025-08-08T08:22:56","guid":{"rendered":"https:\/\/fmg.be\/?p=1167"},"modified":"2025-08-08T10:22:58","modified_gmt":"2025-08-08T08:22:58","slug":"modification-du-regime-des-reserves-de-liquidation","status":"publish","type":"post","link":"https:\/\/fmg.be\/nl\/modification-du-regime-des-reserves-de-liquidation\/","title":{"rendered":"Modification du r\u00e9gime des r\u00e9serves de liquidation"},"content":{"rendered":"\n<p>Depuis une dizaine d\u2019ann\u00e9e, les PME peuvent d\u00e9cider d\u2019affecter tout ou partie du r\u00e9sultat de l\u2019exercice dans un compte de r\u00e9serve de liquidation. Lors de cette mise en r\u00e9serve de liquidation, la PME paie une cotisation de 10% du montant r\u00e9serv\u00e9 (par le biais de l\u2019avertissement extrait de r\u00f4le).<\/p>\n\n\n\n<p>Lors de la liquidation de la soci\u00e9t\u00e9, les actionnaires pourront b\u00e9n\u00e9ficier de cette r\u00e9serve sans taxation compl\u00e9mentaire.<\/p>\n\n\n\n<p>Il est \u00e9galement possible de proc\u00e9der \u00e0 la distribution de cette r\u00e9serve de liquidation comme dividende. En cas de distribution apr\u00e8s cinq ans, ce dividende est soumis \u00e0 un pr\u00e9compte mobilier de 5% (20% si le d\u00e9lai d\u2019attente de cinq ans n\u2019est pas respect\u00e9).<\/p>\n\n\n\n<p>Depuis le 1<sup>er<\/sup> juillet 2025, le d\u00e9lai d\u2019attente a \u00e9t\u00e9 ramen\u00e9 \u00e0 trois ans (au lieu de cinq ans) et le taux de pr\u00e9compte mobilier a \u00e9t\u00e9 port\u00e9 \u00e0 6,5% (au lieu de 5%). Il a aussi \u00e9t\u00e9 port\u00e9 \u00e0 30% si le d\u00e9lai d\u2019attente de 3 ans n\u2019est pas respect\u00e9.<\/p>\n\n\n\n<p>Pour les r\u00e9serves de liquidation constitu\u00e9es avant le 1<sup>er<\/sup> janvier 2026, les actionnaires ont le choix entre les deux r\u00e9gimes\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Soit respecter le d\u00e9lai de cinq ans et payer un pr\u00e9compte mobilier de 5%<\/li>\n\n\n\n<li><em>Soit respecter le d\u00e9lai de trois ans et <\/em>p<em>ayer un pr\u00e9compte mobilier de 6,5%.<\/em><\/li>\n<\/ul>\n\n\n\n<p>Il pourrait \u00eatre opportun de sortir ces r\u00e9serves plus rapidement et de proc\u00e9der \u00e0 un placement \u00e0 terme qui couvrirait largement cette diff\u00e9rence de taux de pr\u00e9compte mobilier. N\u2019h\u00e9sitez pas \u00e0 contacter nos \u00e9quipes pour qu\u2019une analyse soit faite sur votre soci\u00e9t\u00e9.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":1168,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-1167","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modification du r\u00e9gime des r\u00e9serves de liquidation - Fiduciaire Montgomery<\/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:\/\/fmg.be\/modification-du-regime-des-reserves-de-liquidation\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modification du r\u00e9gime des r\u00e9serves de liquidation - Fiduciaire Montgomery\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fmg.be\/modification-du-regime-des-reserves-de-liquidation\/\" \/>\n<meta property=\"og:site_name\" content=\"Fiduciaire Montgomery\" \/>\n<meta property=\"article:published_time\" content=\"2025-08-08T08:22:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-08T08:22:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fmg.be\/wp-content\/uploads\/2025\/08\/money-1005464_1280.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"739\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Anthony\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"Anthony\" \/>\n\t<meta name=\"twitter:label2\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fmg.be\\\/modification-du-regime-des-reserves-de-liquidation\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/modification-du-regime-des-reserves-de-liquidation\\\/\"},\"author\":{\"name\":\"Anthony\",\"@id\":\"https:\\\/\\\/fmg.be\\\/#\\\/schema\\\/person\\\/b70c0eff766447803286081bb5a6980a\"},\"headline\":\"Modification du r\u00e9gime des r\u00e9serves de liquidation\",\"datePublished\":\"2025-08-08T08:22:56+00:00\",\"dateModified\":\"2025-08-08T08:22:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/modification-du-regime-des-reserves-de-liquidation\\\/\"},\"wordCount\":285,\"publisher\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/modification-du-regime-des-reserves-de-liquidation\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fmg.be\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/money-1005464_1280.jpg\",\"articleSection\":[\"fiscalit\u00e9\"],\"inLanguage\":\"nl-NL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fmg.be\\\/modification-du-regime-des-reserves-de-liquidation\\\/\",\"url\":\"https:\\\/\\\/fmg.be\\\/modification-du-regime-des-reserves-de-liquidation\\\/\",\"name\":\"Modification du r\u00e9gime des r\u00e9serves de liquidation - 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