{"id":4200,"date":"2022-07-14T12:14:46","date_gmt":"2022-07-14T12:14:46","guid":{"rendered":"https:\/\/leyton.majjane.agency\/be\/?p=9072"},"modified":"2023-03-03T09:30:05","modified_gmt":"2023-03-03T09:30:05","slug":"avis-important-concernant-les-droits-dauteur-a-partir-de-maintenant-vous-devez-indiquer-le-ratio-des-frais-dans-votre-declaration-dimpot-personnelle","status":"publish","type":"article","link":"https:\/\/leyton.com\/be\/insights\/articles\/avis-important-concernant-les-droits-dauteur-a-partir-de-maintenant-vous-devez-indiquer-le-ratio-des-frais-dans-votre-declaration-dimpot-personnelle\/","title":{"rendered":"Avis important concernant les droits d’auteur : A partir de maintenant, vous devez indiquer le ratio des frais dans votre d\u00e9claration d’imp\u00f4t personnelle !"},"content":{"rendered":"
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Mise \u00e0 jour sur la d\u00e9duction des co\u00fbts et la d\u00e9claration d’imp\u00f4ts 2022 (revenus 2021) <\/h2>\n \n \n

Depuis le 1er<\/sup> janvier 2022, la fiche individuelle 281.45 est obligatoire pour tous les revenus de droits d’auteur. Cette nouvelle formalit\u00e9 a d\u00e9j\u00e0 \u00e9t\u00e9 expliqu\u00e9e dans un article disponible sur notre site web<\/a>
\u00a0
En plus de cette nouvelle formalit\u00e9 obligatoire (\u00e0 remplir avant fin avril 2022 pour les revenus de 2021), l’administration fiscale belge a d\u00e9cid\u00e9 de modifier la fiche individuelle 281.45 en supprimant la ligne pour les frais. Comme vous le savez, il existe un m\u00e9canisme de d\u00e9duction forfaitaire \u00e9quivalent \u00e0 50% ou 25% selon la tranche de revenus (c’est ce qui rend le r\u00e9gime fiscal des droits d’auteur particuli\u00e8rement int\u00e9ressant) :
*50%<\/strong> : 0 EUR \u00e0 16 680 EUR
*25%<\/strong> : 16 680 EUR \u00e0 33 360 EUR

Pour cette raison, votre secr\u00e9tariat social\/comptable (ou toute autre partie) \u00e9tait\/est oblig\u00e9 de corriger les feuilles 281.45 d\u00e9pos\u00e9es.<\/p>\n <\/div>\n \n<\/div><\/section>\n\n

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En conclusion, il n’est plus possible de d\u00e9clarer les frais sur la base des instructions de l’administration fiscale. En lieu et place, chaque employ\u00e9 \u00e9ligible doit les d\u00e9clarer lui-m\u00eame dans sa propre d\u00e9claration d’imp\u00f4t sur le revenu des personnes physiques.

Vous trouverez ci-dessous des instructions sur la mani\u00e8re de remplir la d\u00e9claration de revenus personnelle que vous pouvez fournir aux employ\u00e9s concern\u00e9s :<\/p>\n <\/div>\n \n<\/div><\/section>\n\n\n

\"belgium-IP\"<\/figure>\n\n\n\n
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Leyton et ses consultants sont \u00e0 votre disposition pour toute information compl\u00e9mentaire.<\/p>\n\n\n\n

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Contactez-nous<\/a><\/div>\n<\/div>\n\n\n
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\n Contactez nos experts ! <\/h2>\n <\/div>\n \n Contactez-nous \n arrow_outward<\/span>\n arrow_outward<\/span>\n <\/span>\n <\/a>\n <\/div>\n<\/div><\/section>","protected":false},"excerpt":{"rendered":"

Leyton et ses consultants sont \u00e0 votre disposition pour toute information compl\u00e9mentaire.<\/p>\n","protected":false},"author":1,"featured_media":4339,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"expertise":[],"class_list":["post-4200","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-fr"],"acf":[],"yoast_head":"\nMise \u00e0 jour sur la d\u00e9duction des co\u00fbts et la d\u00e9claration d'imp\u00f4ts<\/title>\n<meta name=\"description\" content=\"A partir de maintenant, vous devez indiquer le ratio des frais dans votre d\u00e9claration d'imp\u00f4t personnelle !\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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