{"id":4224,"date":"2023-09-13T08:55:48","date_gmt":"2023-09-13T08:55:48","guid":{"rendered":"https:\/\/leyton.majjane.agency\/be\/insights\/articles\/auto-draft\/"},"modified":"2023-09-13T08:59:47","modified_gmt":"2023-09-13T08:59:47","slug":"clarification-sur-la-notification-belspo-par-le-ministre-des-finances","status":"publish","type":"article","link":"https:\/\/leyton.com\/be\/insights\/articles\/clarification-sur-la-notification-belspo-par-le-ministre-des-finances\/","title":{"rendered":"Clarification sur la notification BELSPO par le Ministre des Finances"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Nous avons r\u00e9dig\u00e9 r\u00e9cemment un bulletin d\u2019informations au sujet de la Circulaire du 27 avril 2023 \u00e0 travers laquelle l\u2019administration fiscale a apport\u00e9 des pr\u00e9cisions, entr\u00e9es en vigueur&nbsp;<strong>depuis le 1<sup>er<\/sup> ao\u00fbt 2023<\/strong>, aux conditions d\u2019application de la dispense partielle de pr\u00e9compte professionnel pour recherche et d\u00e9veloppement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour rappel, ladite Circulaire faisait suite \u00e0 un arr\u00eat de la Cour de Cassation du 6 janvier 2023 dans lequel la Cour a confirm\u00e9 une interpr\u00e9tation tr\u00e8s stricte appliqu\u00e9e par la Cour d\u2019appel de Gand de la notification obligatoire des projets ou programmes de R&amp;D aupr\u00e8s du BELSPO. Selon cette interpr\u00e9tation, un projet ou un programme de R&amp;D doit \u00eatre notifi\u00e9&nbsp;<strong>avant<\/strong>&nbsp;son lancement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De nombreuses questions d\u2019interpr\u00e9tation demeuraient en suspens \u00e0 la suite de cet arr\u00eat de la Cour de cassation ainsi que de la Circulaire qui s\u2019en suivait, notamment :<\/p>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w  is-style-check-list\"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                <ul>\n                    <li><mark class=\"has-inline-color has-luminous-vivid-orange-color\">La soci\u00e9t\u00e9 qui choisit de notifier un programme de R&amp;D au lieu de projets de R&amp;D individuels doit-elle d\u00e9sormais notifier s\u00e9par\u00e9ment chaque nouveau projet de R&amp;D individuel appartenant \u00a0audit programme\u00a0?<\/mark><\/li><li><mark class=\"has-inline-color has-luminous-vivid-orange-color\">Quid en cas de transfert ou reprise d\u2019un projet et\/ou programme de R&amp;D existant d\u2019une entreprise A vers une entreprise B\u00a0?<\/mark><\/li>                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>\n\n\n<h2 class=\"wp-block-heading\">Ces questions importantes ont \u00e9t\u00e9 pr\u00e9sent\u00e9es au Ministre des Finances, et&nbsp;<mark class=\"has-inline-color has-primary-color\">Leyton a eu l\u2019occasion d\u2019obtenir les r\u00e9ponses, qui peuvent \u00eatre synth\u00e9tis\u00e9es comme suit:<\/mark><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En cas de notification d\u2019un <a href=\"https:\/\/leyton.com\/be\/partial-withholding-tax-exemption-for-rd\/\">programme de R&amp;D <\/a>conform\u00e9ment \u00e0 la loi et aux nouvelles r\u00e8gles de notification en vigueur, chaque projet de R&amp;D faisant partie dudit programme de R&amp;D ne doit pas faire l\u2019objet d\u2019une notification individuelle s\u00e9par\u00e9e. Si un projet de R&amp;D n\u2019a pas \u00e9t\u00e9 inscrit en tant que tel et a d\u00e9but\u00e9 apr\u00e8s l\u2019inscription d\u2019un programme de R&amp;D conform\u00e9ment \u00e0 la loi, la dispense ne pourra s\u2019appliquer audit projet de R&amp;D que si le contribuable peut apporter la preuve que celui-ci fait partie d\u2019un programme de R&amp;D pr\u00e9alablement inscrit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;Il n\u2019est donc pas n\u00e9cessaire de notifier individuellement chaque nouveau projet de R&amp;D mais un lien entre le projet et le programme doit pouvoir \u00eatre d\u00e9montr\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cela \u00e9tant dit, la disponibilit\u00e9 et\/ou la communication d\u2019une liste \u00e0 jour de projets R&amp;D reste un \u00e9l\u00e9ment cl\u00e9 en cas de contr\u00f4le afin de supporter le programme et la nature R&amp;D des activit\u00e9s r\u00e9alis\u00e9es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Outre ces nouvelles positives, il est utile de rappeler qu\u2019un programme ou projet de R&amp;D est valablement notifi\u00e9 lorsqu\u2019il contient l\u2019identification du redevable du&nbsp;pr\u00e9compte professionnel, une description d\u00e9montrant qu\u2019il s\u2019agit bien d\u2019activit\u00e9s de R&amp;D et une date de d\u00e9but attendue ainsi qu\u2019une date de fin envisag\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En cas de transfert ou reprise d\u2019un projet ou programme de R&amp;D existant, l\u2019entreprise repreneuse doit effectuer la notification avant que le projet ou programme de R&amp;D repris ne d\u00e9bute aupr\u00e8s de cette entreprise repreneuse.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;Le transfert de projets ou programmes de R&amp;D vers des soci\u00e9t\u00e9s intragroupes, externes ou nouvelles sans perdre le b\u00e9n\u00e9fice de la dispense reste donc possible.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Notons enfin que, ind\u00e9pendamment de ces clarifications, la notification pr\u00e9alable des nouveaux projets (non li\u00e9s \u00e0 un programme de <a href=\"https:\/\/leyton.com\/be\/partial-withholding-tax-exemption-for-rd\/\">R&amp;D<\/a> existant et pr\u00e9alablement notifi\u00e9) ou <a href=\"https:\/\/leyton.com\/be\/partial-withholding-tax-exemption-for-rd\/\">programmes de R&amp;D<\/a> avant leur commencement reste une obligation pour pouvoir b\u00e9n\u00e9ficier de la dispense depuis le 1<sup>er<\/sup>&nbsp;ao\u00fbt 2023.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A cet effet, nous attirons \u00e0 nouveau votre attention sur les recommandations de notre pr\u00e9c\u00e9dente newsletter.<\/p>\n\n\n<section id=\"contact-block\" class=\"ori-contact full-w  ori-p_s\"><div class=\"contact-bloc contact-container \">\n    <div class=\"contact-wrap ori-container\">\n        <div class=\"text-container\">\n                        <h2 class='contact-title'>\n                Nos experts sont \u00e0 votre disposition             <\/h2>\n                                <\/div>\n        <a href=\"https:\/\/leyton.com\/be\/contact\/\"\n            class=\"ori-btn btn_txt-icon ori-p_btn animated-icon\" >\n            Contactez-nous            <span class=\"animated-arrow\">\n                <span class=\"material-symbols-outlined\">arrow_outward<\/span>\n                <span class=\"material-symbols-outlined from-bottom\">arrow_outward<\/span>\n            <\/span>\n        <\/a>\n    <\/div>\n<\/div><\/section>","protected":false},"excerpt":{"rendered":"<p>Nous avons r\u00e9dig\u00e9 r\u00e9cemment un bulletin d\u2019informations au sujet de la Circulaire du 27 avril 2023 \u00e0 travers laquelle l\u2019administration fiscale a apport\u00e9 des pr\u00e9cisions, entr\u00e9es en vigueur&nbsp;depuis le 1er ao\u00fbt 2023, aux conditions d\u2019application de la dispense partielle de pr\u00e9compte professionnel pour recherche et d\u00e9veloppement. Pour rappel, ladite Circulaire faisait suite \u00e0 un arr\u00eat [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4354,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[59,25],"tags":[],"expertise":[],"class_list":["post-4224","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-dispense-partielle-du-precompte-professionnel-pour-la-rd","category-service-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Mise \u00e0 jour de la notification BELSPO - Leyton Benelux<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez les derni\u00e8res pr\u00e9cisions sur la dispense de pr\u00e9compte professionnel pour la R&amp;D en Belgique, y compris les notifications de projets et programmes de R&amp;D aupr\u00e8s de BELSPO. 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