{"id":100,"date":"2018-02-04T14:46:12","date_gmt":"2018-02-04T14:46:12","guid":{"rendered":"https:\/\/www.fiduwin.be\/?p=100"},"modified":"2020-11-13T17:13:07","modified_gmt":"2020-11-13T17:13:07","slug":"nous-connaissons-maintenant-le-taux-dinteret-fictif-pour-lannee-2017","status":"publish","type":"post","link":"https:\/\/www.fiduwin.be\/index.php\/2018\/02\/04\/nous-connaissons-maintenant-le-taux-dinteret-fictif-pour-lannee-2017\/","title":{"rendered":"Nous connaissons maintenant le taux d\u2019int\u00e9r\u00eat fictif pour l\u2019ann\u00e9e 2017"},"content":{"rendered":"<header class=\"m_7074713828692410957entry-header\">Poursuivant un objectif d&rsquo;\u00e9quit\u00e9 entre tous les contribuables, notre Administration a imagin\u00e9 un taux d&rsquo;int\u00e9r\u00eat fictif qu&rsquo;il y a lieu de calculer lorsqu&rsquo;un employeur ou entreprise octroie un pr\u00eat \u00e0 des conditions avantageuses (sans int\u00e9r\u00eat ou \u00e0 un taux r\u00e9duit) \u00e0 tout membre de son personnel ou \u00e0 l\u2019un de ses dirigeants.<\/header>\n<div class=\"m_7074713828692410957entry-content\">\n<p>En cas d\u2019absence d\u2019int\u00e9r\u00eat (ou un taux d\u2019int\u00e9r\u00eat r\u00e9duit), cela constituerait un avantage de toute nature soumis \u00e0 l\u2019imp\u00f4t.<\/p>\n<p>Chaque ann\u00e9e le SPF Finances d\u00e9termine les pourcentages d\u2019int\u00e9r\u00eat des avantages de toute nature pour les pr\u00eats sans int\u00e9r\u00eat ou \u00e0 un taux r\u00e9duit \u00e0 un employ\u00e9 ou un g\u00e9rant. Ces taux d\u2019int\u00e9r\u00eat sont index\u00e9s annuellement.<\/p>\n<p><strong>Le taux d\u2019int\u00e9r\u00eat fictif sur les comptes courants d\u00e9biteurs de l\u2019ann\u00e9e 2017 est fix\u00e9 \u00e0 8,78% contre 9,27% en 2016.<\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Poursuivant un objectif d&rsquo;\u00e9quit\u00e9 entre tous les contribuables, notre Administration a imagin\u00e9 un taux d&rsquo;int\u00e9r\u00eat fictif qu&rsquo;il y a lieu de calculer lorsqu&rsquo;un employeur ou entreprise octroie un pr\u00eat \u00e0 des conditions avantageuses (sans int\u00e9r\u00eat ou \u00e0 un taux r\u00e9duit) &hellip; <a href=\"https:\/\/www.fiduwin.be\/index.php\/2018\/02\/04\/nous-connaissons-maintenant-le-taux-dinteret-fictif-pour-lannee-2017\/\">Lire la suite<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"kt_blocks_editor_width":"","footnotes":""},"categories":[3],"tags":[6],"class_list":["post-100","post","type-post","status-publish","format-standard","hentry","category-fiscalite","tag-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.fiduwin.be\/index.php\/wp-json\/wp\/v2\/posts\/100","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fiduwin.be\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fiduwin.be\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fiduwin.be\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fiduwin.be\/index.php\/wp-json\/wp\/v2\/comments?post=100"}],"version-history":[{"count":1,"href":"https:\/\/www.fiduwin.be\/index.php\/wp-json\/wp\/v2\/posts\/100\/revisions"}],"predecessor-version":[{"id":101,"href":"https:\/\/www.fiduwin.be\/index.php\/wp-json\/wp\/v2\/posts\/100\/revisions\/101"}],"wp:attachment":[{"href":"https:\/\/www.fiduwin.be\/index.php\/wp-json\/wp\/v2\/media?parent=100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fiduwin.be\/index.php\/wp-json\/wp\/v2\/categories?post=100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fiduwin.be\/index.php\/wp-json\/wp\/v2\/tags?post=100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}