{"id":1412,"date":"2026-09-04T11:15:14","date_gmt":"2026-09-04T09:15:14","guid":{"rendered":"https:\/\/fmg.be\/?p=1412"},"modified":"2026-09-04T11:59:44","modified_gmt":"2026-09-04T09:59:44","slug":"remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes","status":"publish","type":"post","link":"https:\/\/fmg.be\/nl\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\/","title":{"rendered":"R\u00e9mun\u00e9ration des dirigeants : ce qui change pour b\u00e9n\u00e9ficier du taux r\u00e9duit \u00e0 l\u2019imp\u00f4t des soci\u00e9t\u00e9s"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>\u00c0 partir de 2026, les r\u00e8gles relatives \u00e0 la r\u00e9mun\u00e9ration minimale des dirigeants d\u2019entreprise \u00e9voluent.<\/strong> Pour les petites soci\u00e9t\u00e9s qui souhaitent continuer \u00e0 b\u00e9n\u00e9ficier du taux r\u00e9duit de 20 % \u00e0 l\u2019imp\u00f4t des soci\u00e9t\u00e9s, une attention particuli\u00e8re doit \u00eatre port\u00e9e au montant de la r\u00e9mun\u00e9ration du dirigeant ainsi qu\u2019\u00e0 la composition de celle-ci.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette r\u00e9forme peut avoir un impact concret sur la politique de r\u00e9mun\u00e9ration des dirigeants de PME.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Le taux r\u00e9duit de 20 % : rappel<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En Belgique, le taux normal de l\u2019imp\u00f4t des soci\u00e9t\u00e9s est de <strong>25 %<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sous certaines conditions, les petites soci\u00e9t\u00e9s peuvent toutefois b\u00e9n\u00e9ficier d&#8217;un <strong>taux r\u00e9duit de 20 % sur la premi\u00e8re tranche de 100.000 \u20ac de b\u00e9n\u00e9fice imposable<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;\u00e9conomie fiscale peut donc atteindre <strong>5.000 \u20ac par exercice<\/strong> lorsque la totalit\u00e9 de cette premi\u00e8re tranche b\u00e9n\u00e9ficie du taux r\u00e9duit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Parmi les conditions \u00e0 respecter figure notamment l&#8217;obligation d&#8217;attribuer une r\u00e9mun\u00e9ration minimale \u00e0 au moins un dirigeant d&#8217;entreprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Une r\u00e9mun\u00e9ration minimale d\u00e9sormais fix\u00e9e \u00e0 51.000 \u20ac<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jusqu&#8217;\u00e0 pr\u00e9sent, la soci\u00e9t\u00e9 devait en principe attribuer \u00e0 au moins un dirigeant d&#8217;entreprise une r\u00e9mun\u00e9ration annuelle minimale de <strong>45.000 \u20ac<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette limite est d\u00e9sormais port\u00e9e \u00e0 <strong>51.000 \u20ac \u00e0 partir de l\u2019exercice d\u2019imposition 2027 (revenus 2026)<\/strong>. Le montant sera ensuite index\u00e9 chaque ann\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;objectif de cette mesure est d&#8217;inciter les dirigeants de soci\u00e9t\u00e9s \u00e0 percevoir une r\u00e9mun\u00e9ration suffisante avant de privil\u00e9gier, le cas \u00e9ch\u00e9ant, la distribution de b\u00e9n\u00e9fices sous forme de dividendes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Une exception lorsque le b\u00e9n\u00e9fice imposable est inf\u00e9rieur \u00e0 51.000 \u20ac<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La l\u00e9gislation pr\u00e9voit toutefois une r\u00e8gle importante pour les soci\u00e9t\u00e9s dont le b\u00e9n\u00e9fice imposable est limit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lorsque le revenu imposable de la soci\u00e9t\u00e9 est inf\u00e9rieur \u00e0 51.000 \u20ac, la r\u00e9mun\u00e9ration minimale \u00e0 attribuer au dirigeant peut \u00eatre limit\u00e9e \u00e0 ce revenu imposable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemple<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une soci\u00e9t\u00e9 r\u00e9alise un b\u00e9n\u00e9fice imposable de <strong>35.000 \u20ac<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le dirigeant ne doit pas n\u00e9cessairement percevoir 51.000 \u20ac de r\u00e9mun\u00e9ration pour conserver le taux r\u00e9duit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une r\u00e9mun\u00e9ration d&#8217;au moins <strong>35.000 \u20ac<\/strong> peut suffire \u00e0 satisfaire \u00e0 cette condition.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette r\u00e8gle permet d&#8217;\u00e9viter qu&#8217;une petite soci\u00e9t\u00e9 disposant d&#8217;un b\u00e9n\u00e9fice limit\u00e9 doive augmenter artificiellement la r\u00e9mun\u00e9ration de son dirigeant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Attention aux avantages de toute nature<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9forme introduit \u00e9galement une seconde condition importante.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les <strong>avantages de toute nature forfaitaires<\/strong> accord\u00e9s au dirigeant ne peuvent pas d\u00e9passer <strong>20 % du total de la r\u00e9mun\u00e9ration brute (ATN compris)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cela vise notamment certains avantages \u00e9valu\u00e9s forfaitairement, comme :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>l&#8217;utilisation priv\u00e9e d&#8217;une voiture de soci\u00e9t\u00e9 ;<\/li>\n\n\n\n<li>la mise \u00e0 disposition d&#8217;un logement ;<\/li>\n\n\n\n<li>certains avantages li\u00e9s au chauffage et \u00e0 l&#8217;\u00e9lectricit\u00e9 ;<\/li>\n\n\n\n<li>certains avantages \u00e9valu\u00e9s forfaitairement.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Cette limitation doit \u00eatre consid\u00e9r\u00e9e comme une <strong>condition distincte<\/strong> de celle relative aux 51.000 \u20ac de r\u00e9mun\u00e9ration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Autrement dit, atteindre 51.000 \u20ac de r\u00e9mun\u00e9ration ne garantit pas \u00e0 lui seul le b\u00e9n\u00e9fice du taux r\u00e9duit si la soci\u00e9t\u00e9 d\u00e9passe parall\u00e8lement la limite applicable aux avantages de toute nature forfaitaires.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Les jeunes soci\u00e9t\u00e9s b\u00e9n\u00e9ficient d&#8217;une p\u00e9riode de tol\u00e9rance<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les soci\u00e9t\u00e9s nouvellement constitu\u00e9es b\u00e9n\u00e9ficient d&#8217;un r\u00e9gime particulier.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La condition relative \u00e0 la r\u00e9mun\u00e9ration minimale du dirigeant ne doit en principe \u00eatre respect\u00e9e qu&#8217;\u00e0 partir de la <strong>cinqui\u00e8me p\u00e9riode imposable<\/strong>. Toutefois, cette tol\u00e9rance ne s\u2019applique pas enti\u00e8rement pour les ind\u00e9pendants qui sont pass\u00e9s d\u2019une activit\u00e9 en personne physique en soci\u00e9t\u00e9. Dans leur cas, la date de d\u00e9part \u00e0 prendre en compte est la premi\u00e8re inscription \u00e0 la BCE.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette disposition permet aux jeunes soci\u00e9t\u00e9s de consacrer davantage de ressources au d\u00e9veloppement de leur activit\u00e9 durant leurs premi\u00e8res ann\u00e9es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Faut-il syst\u00e9matiquement augmenter la r\u00e9mun\u00e9ration \u00e0 51.000 \u20ac ?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pas n\u00e9cessairement.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une augmentation de la r\u00e9mun\u00e9ration du dirigeant entra\u00eene g\u00e9n\u00e9ralement des cons\u00e9quences en mati\u00e8re d&#8217;imp\u00f4t des personnes physiques et de cotisations sociales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La question doit donc \u00eatre abord\u00e9e globalement :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Quel est le co\u00fbt suppl\u00e9mentaire pour le dirigeant et quel est l&#8217;avantage fiscal obtenu par la soci\u00e9t\u00e9 ?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans certains cas, augmenter la r\u00e9mun\u00e9ration de 45.000 \u20ac \u00e0 51.000 \u20ac permettra de conserver le taux r\u00e9duit et sera financi\u00e8rement int\u00e9ressant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans d&#8217;autres situations, notamment lorsque le b\u00e9n\u00e9fice de la soci\u00e9t\u00e9 est limit\u00e9, la r\u00e8gle alternative peut permettre de conserver le taux r\u00e9duit sans atteindre 51.000 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le choix optimal d\u00e9pend donc du b\u00e9n\u00e9fice de la soci\u00e9t\u00e9, de la r\u00e9mun\u00e9ration actuelle du dirigeant, des avantages de toute nature, de sa situation personnelle et de la strat\u00e9gie de distribution des b\u00e9n\u00e9fices.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Une nouvelle analyse de la combinaison r\u00e9mun\u00e9ration\/dividendes<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette r\u00e9forme doit \u00e9galement \u00eatre analys\u00e9e en parall\u00e8le avec les modifications intervenues dans la fiscalit\u00e9 des dividendes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La strat\u00e9gie consistant \u00e0 maintenir une r\u00e9mun\u00e9ration relativement faible et \u00e0 privil\u00e9gier les dividendes doit d\u00e9sormais \u00eatre recalcul\u00e9e en fonction de l&#8217;ensemble des param\u00e8tres fiscaux applicables.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Il n&#8217;existe donc pas de niveau de r\u00e9mun\u00e9ration optimal identique pour toutes les soci\u00e9t\u00e9s.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une analyse personnalis\u00e9e permet de d\u00e9terminer s&#8217;il est pr\u00e9f\u00e9rable :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>d&#8217;augmenter la r\u00e9mun\u00e9ration du dirigeant ;<\/li>\n\n\n\n<li>de conserver la r\u00e9mun\u00e9ration actuelle ;<\/li>\n\n\n\n<li>de modifier certains avantages de toute nature ;<\/li>\n\n\n\n<li>de distribuer une partie du b\u00e9n\u00e9fice sous forme de dividendes ;<\/li>\n\n\n\n<li>ou de combiner ces diff\u00e9rentes solutions.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ce qu&#8217;il faut retenir<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 partir de 2026, les dirigeants de PME doivent \u00eatre particuli\u00e8rement attentifs aux nouvelles r\u00e8gles :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2714<\/strong> <strong>R\u00e9mun\u00e9ration minimale : 51.000 \u20ac par an<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2714<\/strong> <strong>Exception : si le b\u00e9n\u00e9fice imposable est inf\u00e9rieur \u00e0 51.000 \u20ac, la r\u00e9mun\u00e9ration peut \u00eatre limit\u00e9e \u00e0 ce b\u00e9n\u00e9fice<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2714<\/strong> <strong>Les avantages de toute nature forfaitaires sont d\u00e9sormais soumis \u00e0 une limite de 20 %<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2714<\/strong> <strong>Ces deux conditions doivent \u00eatre examin\u00e9es s\u00e9par\u00e9ment<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2714<\/strong> <strong>Le non-respect des conditions peut entra\u00eener la perte du taux r\u00e9duit de 20 %<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2714<\/strong> <strong>Les jeunes soci\u00e9t\u00e9s b\u00e9n\u00e9ficient d&#8217;une p\u00e9riode de tol\u00e9rance<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>En conclusion<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette r\u00e9forme renforce l&#8217;importance d&#8217;une <strong>planification annuelle de la r\u00e9mun\u00e9ration du dirigeant<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il ne suffit plus de v\u00e9rifier si le dirigeant atteint ou non le seuil de 51.000 \u20ac. Il faut \u00e9galement analyser la composition de sa r\u00e9mun\u00e9ration et mettre celle-ci en perspective avec le b\u00e9n\u00e9fice attendu de la soci\u00e9t\u00e9 et sa situation fiscale personnelle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Une d\u00e9cision prise en cours d&#8217;exercice peut avoir un impact fiscal de plusieurs milliers d&#8217;euros.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il est donc recommand\u00e9 de r\u00e9aliser une simulation avant la cl\u00f4ture de l&#8217;exercice afin de d\u00e9terminer la combinaison r\u00e9mun\u00e9ration\/dividendes la plus adapt\u00e9e \u00e0 la situation de la soci\u00e9t\u00e9 et de son dirigeant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Cet article pr\u00e9sente les principales r\u00e8gles applicables en 2026. La situation de chaque soci\u00e9t\u00e9 doit \u00eatre analys\u00e9e individuellement au regard de l&#8217;ensemble des conditions du taux r\u00e9duit de l&#8217;imp\u00f4t des soci\u00e9t\u00e9s.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":1413,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-1412","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-divers"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9mun\u00e9ration des dirigeants : ce qui change pour b\u00e9n\u00e9ficier du taux r\u00e9duit \u00e0 l\u2019imp\u00f4t des soci\u00e9t\u00e9s - 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\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9mun\u00e9ration des dirigeants : ce qui change pour b\u00e9n\u00e9ficier du taux r\u00e9duit \u00e0 l\u2019imp\u00f4t des soci\u00e9t\u00e9s - Fiduciaire Montgomery\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fmg.be\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\/\" \/>\n<meta property=\"og:site_name\" content=\"Fiduciaire Montgomery\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-04T09:15:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-04T09:59:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fmg.be\/wp-content\/uploads\/2026\/09\/mohamed_hassan-freelance-6686755_1280.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"909\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\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=\"6 minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fmg.be\\\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\\\/\"},\"author\":{\"name\":\"Anthony\",\"@id\":\"https:\\\/\\\/fmg.be\\\/#\\\/schema\\\/person\\\/b70c0eff766447803286081bb5a6980a\"},\"headline\":\"R\u00e9mun\u00e9ration des dirigeants : ce qui change pour b\u00e9n\u00e9ficier du taux r\u00e9duit \u00e0 l\u2019imp\u00f4t des soci\u00e9t\u00e9s\",\"datePublished\":\"2026-09-04T09:15:14+00:00\",\"dateModified\":\"2026-09-04T09:59:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\\\/\"},\"wordCount\":1247,\"publisher\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fmg.be\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/mohamed_hassan-freelance-6686755_1280.png\",\"articleSection\":[\"divers\"],\"inLanguage\":\"nl-NL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fmg.be\\\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\\\/\",\"url\":\"https:\\\/\\\/fmg.be\\\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\\\/\",\"name\":\"R\u00e9mun\u00e9ration des dirigeants : ce qui change pour b\u00e9n\u00e9ficier du taux r\u00e9duit \u00e0 l\u2019imp\u00f4t des soci\u00e9t\u00e9s - Fiduciaire Montgomery\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fmg.be\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/mohamed_hassan-freelance-6686755_1280.png\",\"datePublished\":\"2026-09-04T09:15:14+00:00\",\"dateModified\":\"2026-09-04T09:59:44+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\\\/#breadcrumb\"},\"inLanguage\":\"nl-NL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/fmg.be\\\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\\\/\\\/fmg.be\\\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\\\/#primaryimage\",\"url\":\"https:\\\/\\\/fmg.be\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/mohamed_hassan-freelance-6686755_1280.png\",\"contentUrl\":\"https:\\\/\\\/fmg.be\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/mohamed_hassan-freelance-6686755_1280.png\",\"width\":1280,\"height\":909},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/fmg.be\\\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/fmg.be\\\/nl\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"R\u00e9mun\u00e9ration des dirigeants : ce qui change pour b\u00e9n\u00e9ficier du taux r\u00e9duit \u00e0 l\u2019imp\u00f4t des soci\u00e9t\u00e9s\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/fmg.be\\\/#website\",\"url\":\"https:\\\/\\\/fmg.be\\\/\",\"name\":\"Fiduciaire Montgomery\",\"description\":\"Une approche globale en ligne avec vos besoins\",\"publisher\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/fmg.be\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"nl-NL\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/fmg.be\\\/#organization\",\"name\":\"Fiduciaire Montgomery\",\"url\":\"https:\\\/\\\/fmg.be\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\\\/\\\/fmg.be\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/fmg.be\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/logo-fmg-color-tiny.svg\",\"contentUrl\":\"https:\\\/\\\/fmg.be\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/logo-fmg-color-tiny.svg\",\"caption\":\"Fiduciaire Montgomery\"},\"image\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/fmg.be\\\/#\\\/schema\\\/person\\\/b70c0eff766447803286081bb5a6980a\",\"name\":\"Anthony\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/99527d03cd74ed9611a85b4862b0399dd2831129dd1bccf67040ca9023c36d50?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/99527d03cd74ed9611a85b4862b0399dd2831129dd1bccf67040ca9023c36d50?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/99527d03cd74ed9611a85b4862b0399dd2831129dd1bccf67040ca9023c36d50?s=96&d=mm&r=g\",\"caption\":\"Anthony\"},\"url\":\"https:\\\/\\\/fmg.be\\\/nl\\\/author\\\/anthony\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"R\u00e9mun\u00e9ration des dirigeants : ce qui change pour b\u00e9n\u00e9ficier du taux r\u00e9duit \u00e0 l\u2019imp\u00f4t des soci\u00e9t\u00e9s - Fiduciaire Montgomery","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/fmg.be\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\/","og_locale":"nl_NL","og_type":"article","og_title":"R\u00e9mun\u00e9ration des dirigeants : ce qui change pour b\u00e9n\u00e9ficier du taux r\u00e9duit \u00e0 l\u2019imp\u00f4t des soci\u00e9t\u00e9s - Fiduciaire Montgomery","og_url":"https:\/\/fmg.be\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\/","og_site_name":"Fiduciaire Montgomery","article_published_time":"2026-09-04T09:15:14+00:00","article_modified_time":"2026-09-04T09:59:44+00:00","og_image":[{"width":1280,"height":909,"url":"https:\/\/fmg.be\/wp-content\/uploads\/2026\/09\/mohamed_hassan-freelance-6686755_1280.png","type":"image\/png"}],"author":"Anthony","twitter_card":"summary_large_image","twitter_misc":{"Geschreven door":"Anthony","Geschatte leestijd":"6 minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/fmg.be\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\/#article","isPartOf":{"@id":"https:\/\/fmg.be\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\/"},"author":{"name":"Anthony","@id":"https:\/\/fmg.be\/#\/schema\/person\/b70c0eff766447803286081bb5a6980a"},"headline":"R\u00e9mun\u00e9ration des dirigeants : ce qui change pour b\u00e9n\u00e9ficier du taux r\u00e9duit \u00e0 l\u2019imp\u00f4t des soci\u00e9t\u00e9s","datePublished":"2026-09-04T09:15:14+00:00","dateModified":"2026-09-04T09:59:44+00:00","mainEntityOfPage":{"@id":"https:\/\/fmg.be\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\/"},"wordCount":1247,"publisher":{"@id":"https:\/\/fmg.be\/#organization"},"image":{"@id":"https:\/\/fmg.be\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\/#primaryimage"},"thumbnailUrl":"https:\/\/fmg.be\/wp-content\/uploads\/2026\/09\/mohamed_hassan-freelance-6686755_1280.png","articleSection":["divers"],"inLanguage":"nl-NL"},{"@type":"WebPage","@id":"https:\/\/fmg.be\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\/","url":"https:\/\/fmg.be\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\/","name":"R\u00e9mun\u00e9ration des dirigeants : ce qui change pour b\u00e9n\u00e9ficier du taux r\u00e9duit \u00e0 l\u2019imp\u00f4t des soci\u00e9t\u00e9s - Fiduciaire Montgomery","isPartOf":{"@id":"https:\/\/fmg.be\/#website"},"primaryImageOfPage":{"@id":"https:\/\/fmg.be\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\/#primaryimage"},"image":{"@id":"https:\/\/fmg.be\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\/#primaryimage"},"thumbnailUrl":"https:\/\/fmg.be\/wp-content\/uploads\/2026\/09\/mohamed_hassan-freelance-6686755_1280.png","datePublished":"2026-09-04T09:15:14+00:00","dateModified":"2026-09-04T09:59:44+00:00","breadcrumb":{"@id":"https:\/\/fmg.be\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\/#breadcrumb"},"inLanguage":"nl-NL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/fmg.be\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\/"]}]},{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/fmg.be\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\/#primaryimage","url":"https:\/\/fmg.be\/wp-content\/uploads\/2026\/09\/mohamed_hassan-freelance-6686755_1280.png","contentUrl":"https:\/\/fmg.be\/wp-content\/uploads\/2026\/09\/mohamed_hassan-freelance-6686755_1280.png","width":1280,"height":909},{"@type":"BreadcrumbList","@id":"https:\/\/fmg.be\/remuneration-des-dirigeants-ce-qui-change-pour-beneficier-du-taux-reduit-a-limpot-des-societes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/fmg.be\/nl\/"},{"@type":"ListItem","position":2,"name":"R\u00e9mun\u00e9ration des dirigeants : ce qui change pour b\u00e9n\u00e9ficier du taux r\u00e9duit \u00e0 l\u2019imp\u00f4t des soci\u00e9t\u00e9s"}]},{"@type":"WebSite","@id":"https:\/\/fmg.be\/#website","url":"https:\/\/fmg.be\/","name":"Fiduciaire Montgomery","description":"Une approche globale en ligne avec vos besoins","publisher":{"@id":"https:\/\/fmg.be\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/fmg.be\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"nl-NL"},{"@type":"Organization","@id":"https:\/\/fmg.be\/#organization","name":"Fiduciaire Montgomery","url":"https:\/\/fmg.be\/","logo":{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/fmg.be\/#\/schema\/logo\/image\/","url":"https:\/\/fmg.be\/wp-content\/uploads\/2025\/06\/logo-fmg-color-tiny.svg","contentUrl":"https:\/\/fmg.be\/wp-content\/uploads\/2025\/06\/logo-fmg-color-tiny.svg","caption":"Fiduciaire Montgomery"},"image":{"@id":"https:\/\/fmg.be\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/fmg.be\/#\/schema\/person\/b70c0eff766447803286081bb5a6980a","name":"Anthony","image":{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/secure.gravatar.com\/avatar\/99527d03cd74ed9611a85b4862b0399dd2831129dd1bccf67040ca9023c36d50?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/99527d03cd74ed9611a85b4862b0399dd2831129dd1bccf67040ca9023c36d50?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/99527d03cd74ed9611a85b4862b0399dd2831129dd1bccf67040ca9023c36d50?s=96&d=mm&r=g","caption":"Anthony"},"url":"https:\/\/fmg.be\/nl\/author\/anthony\/"}]}},"_links":{"self":[{"href":"https:\/\/fmg.be\/nl\/wp-json\/wp\/v2\/posts\/1412","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fmg.be\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fmg.be\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fmg.be\/nl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fmg.be\/nl\/wp-json\/wp\/v2\/comments?post=1412"}],"version-history":[{"count":2,"href":"https:\/\/fmg.be\/nl\/wp-json\/wp\/v2\/posts\/1412\/revisions"}],"predecessor-version":[{"id":1418,"href":"https:\/\/fmg.be\/nl\/wp-json\/wp\/v2\/posts\/1412\/revisions\/1418"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fmg.be\/nl\/wp-json\/wp\/v2\/media\/1413"}],"wp:attachment":[{"href":"https:\/\/fmg.be\/nl\/wp-json\/wp\/v2\/media?parent=1412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fmg.be\/nl\/wp-json\/wp\/v2\/categories?post=1412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fmg.be\/nl\/wp-json\/wp\/v2\/tags?post=1412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}