{"id":2517,"date":"2026-01-27T11:55:47","date_gmt":"2026-01-27T10:55:47","guid":{"rendered":"http:\/\/www2.costmasters.com\/?page_id=2517"},"modified":"2026-04-21T14:19:31","modified_gmt":"2026-04-21T12:19:31","slug":"taxation-plus-values-belgique","status":"publish","type":"page","link":"https:\/\/www.costmasters.com\/en\/taxation-plus-values-belgique\/","title":{"rendered":"Costmasters &#8211; Taxation des plus-values financi\u00e8res en Belgique"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2517\" class=\"elementor elementor-2517\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-32ca460 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"32ca460\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9668a25\" data-id=\"9668a25\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e7c38a elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"2e7c38a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">La taxation des plus-values financi\u00e8res<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7413886 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"7413886\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Quand et comment \u00e9valuer <br>vos actions non cot\u00e9es\u00a0?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-307d001 elementor-widget elementor-widget-text-editor\" data-id=\"307d001\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les plus-values sur actifs financiers r\u00e9alis\u00e9es depuis le 1er janvier 2026 sont soumises \u00e0 une taxe de 10%, sauf exceptions.<br \/>Voici tout ce que vous devez savoir pour anticiper et optimiser votre situation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-26f8d9b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26f8d9b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-83e82c3\" data-id=\"83e82c3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1bb1035 elementor-button-info elementor-align-right elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"1bb1035\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/www.costmasters.com\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Parlez-en avec un expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0a40c1f\" data-id=\"0a40c1f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f6d8c2b elementor-button-info elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"f6d8c2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"#video\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus (video)<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f773fb7 elementor-section-content-middle elementor-hidden-tablet elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f773fb7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:0,&quot;end&quot;:80}},&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e9232f6\" data-id=\"e9232f6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b358a16 elementor-hidden-tablet elementor-hidden-phone elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"b358a16\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-45ffa2c\" data-id=\"45ffa2c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d94a7e5 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"d94a7e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Que dit la <br> loi du 6 avril 2026 ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-2c84056\" data-id=\"2c84056\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a83b24b elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"a83b24b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Comment l\u2019imp\u00f4t <br>est-il calcul\u00e9 ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-a2e25e4\" data-id=\"a2e25e4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1829c02 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1829c02\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3 situations types : dans laquelle \u00eates-vous ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-51cebbd\" data-id=\"51cebbd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d6f4a2 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"5d6f4a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">6 raisons pour nous confier l\u2019\u00e9valuation de votre soci\u00e9t\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-12e35a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12e35a2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bfbeaf7\" data-id=\"bfbeaf7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-cf7a1e5 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"cf7a1e5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-03ee268\" data-id=\"03ee268\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-34ca40a elementor-widget elementor-widget-heading\" data-id=\"34ca40a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Que dit <b>la loi du 6 avril 2026<\/b> ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-314f0fd elementor-widget elementor-widget-spacer\" data-id=\"314f0fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ed6f32c elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"ed6f32c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-e5005ca\" data-id=\"e5005ca\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-defeffa elementor-widget elementor-widget-heading\" data-id=\"defeffa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">En voici les principales dispositions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1d23ca4\" data-id=\"1d23ca4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-ef538e5\" data-id=\"ef538e5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f8fde7 elementor-widget elementor-widget-spacer\" data-id=\"4f8fde7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1185f5f elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"1185f5f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-643e0c5\" data-id=\"643e0c5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d58d4b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d58d4b4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0c338b7\" data-id=\"0c338b7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aece38e elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"aece38e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-193cd57\" data-id=\"193cd57\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c22296e elementor-widget elementor-widget-text-editor\" data-id=\"c22296e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Entr\u00e9e en vigueur le 1\u1d49\u02b3\u00a0janvier 2026,\u00a0<b>la loi du 6 avril 2026 introduit la taxation <\/b><strong>des plus-values sur actifs financiers.<\/strong> Dans certains cas, comme les actions de soci\u00e9t\u00e9s cot\u00e9es, les institutions financie\u0300res feront les calculs. Par contre, pour les soci\u00e9t\u00e9s non cot\u00e9es en bourse, il est important d\u2019en avoir une \u00e9valuation au 31 d\u00e9cembre 2025, pour figer et certifier la valeur de d\u00e9part.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4eb2632\" data-id=\"4eb2632\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3d02c2c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3d02c2c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-76f2089\" data-id=\"76f2089\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fb0f0f6 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"fb0f0f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-00fd731\" data-id=\"00fd731\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-287b1da elementor-widget elementor-widget-text-editor\" data-id=\"287b1da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Pour les actions cot\u00e9es ou g\u00e9r\u00e9es par les banques<\/strong> (par exemple un fonds de private equity), ce sont elles qui doivent calculer et pr\u00e9lever la taxe. Mais par exception, le contribuable pour choisir de le faire lui-m\u00eame et de d\u00e9clarer la plus-value lors de sa d\u00e9claration fiscale. C&rsquo;est ce que l&rsquo;on appelle l&rsquo; \u00ab\u00a0opt out\u00a0\u00bb.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1f7c7a7 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"1f7c7a7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-c3c47e5\" data-id=\"c3c47e5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6ae4076 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ae4076\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2e16d10\" data-id=\"2e16d10\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-97a3fba elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"97a3fba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5cc86fc\" data-id=\"5cc86fc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-172059b elementor-widget elementor-widget-text-editor\" data-id=\"172059b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Les personnes concern\u00e9es sont<\/strong> les personnes physiques, asbl et fondations. Les soci\u00e9t\u00e9s, dont les plus-values sont taxables sauf exceptions, ne sont pas soumises \u00e0 cette taxation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-919049b\" data-id=\"919049b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-800f740 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"800f740\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9db6b31\" data-id=\"9db6b31\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9665851 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"9665851\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9d93b92\" data-id=\"9d93b92\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8997b10 elementor-widget elementor-widget-text-editor\" data-id=\"8997b10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Actifs concern\u00e9s :<\/strong> les participations (cot\u00e9es ou non), obligations, ETF, produits d\u00e9riv\u00e9s, crypto-monnaies, devises, contrats d\u2019assurance de capitalisation ou d\u2019assurance vie, etc. A l&rsquo;exception de ce qui de\u0301coule d&rsquo;un produit d&rsquo;e\u0301pargne.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ef13999 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"ef13999\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-656706f\" data-id=\"656706f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-694277c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"694277c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-84f1d31\" data-id=\"84f1d31\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f896aa2 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"f896aa2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9f3203c\" data-id=\"9f3203c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-018a20c elementor-widget elementor-widget-text-editor\" data-id=\"018a20c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Seules les plus-values r\u00e9alis\u00e9es sont tax\u00e9es.\u2028<\/strong>Exemple : une succession sans vente d\u2019actifs ne d\u00e9clenche pas la taxe.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7fbe03c\" data-id=\"7fbe03c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-91008bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"91008bd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2b020f8\" data-id=\"2b020f8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9b67f22\" data-id=\"9b67f22\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf959c6 elementor-widget elementor-widget-spacer\" data-id=\"bf959c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5795cb0 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"5795cb0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-a2dd309\" data-id=\"a2dd309\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0bdc93f elementor-widget elementor-widget-heading\" data-id=\"0bdc93f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les 3 r\u00e9gimes de taxation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-b88c282\" data-id=\"b88c282\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-83247c6\" data-id=\"83247c6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c3b53a elementor-widget elementor-widget-spacer\" data-id=\"9c3b53a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1df0dd5 elementor-widget elementor-widget-menu-anchor\" data-id=\"1df0dd5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"video\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2db35a9 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"2db35a9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-635bb17\" data-id=\"635bb17\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fbf6e96 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbf6e96\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-25d2bec\" data-id=\"25d2bec\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b88ed6f elementor-widget elementor-widget-text-editor\" data-id=\"b88ed6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La r\u00e9forme fiscale sur les plus-values financi\u00e8res distingue trois situations d\u2019imposition.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9c49851 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c49851\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4d7367b\" data-id=\"4d7367b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1219c78 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"1219c78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"44\" height=\"64\" viewBox=\"0 0 44 64\" fill=\"none\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M22 49.5C24.1668 49.5 26.3124 49.0732 28.3143 48.244C30.3161 47.4148 32.1351 46.1994 33.6673 44.6673C35.1994 43.1351 36.4148 41.3161 37.244 39.3143C38.0732 37.3124 38.5 35.1668 38.5 33C38.5 30.8332 38.0732 28.6876 37.244 26.6857C36.4148 24.6839 35.1994 22.8649 33.6673 21.3327C32.1351 19.8006 30.3161 18.5852 28.3143 17.756C26.3124 16.9268 24.1668 16.5 22 16.5C17.6239 16.5 13.4271 18.2384 10.3327 21.3327C7.23839 24.4271 5.5 28.6239 5.5 33C5.5 37.3761 7.23839 41.5729 10.3327 44.6673C13.4271 47.7616 17.6239 49.5 22 49.5ZM21.5747 39.6733L30.7413 28.6733L27.9253 26.3267L20.042 35.7848L15.9628 31.7038L13.3705 34.2962L18.8705 39.7962L20.2895 41.2152L21.5747 39.6733Z\" fill=\"#EF7E2D\"><\/path><ellipse cx=\"21.5\" cy=\"33\" rx=\"11.5\" ry=\"11\" fill=\"#EF7E2D\"><\/ellipse><path d=\"M25.746 37.822V40H17.452V37.822H20.466V26.69C20.3487 26.866 20.1507 27.064 19.872 27.284C19.608 27.4893 19.3073 27.6947 18.97 27.9C18.6327 28.0907 18.2807 28.252 17.914 28.384C17.562 28.516 17.2393 28.582 16.946 28.582V26.338C17.342 26.338 17.7453 26.2353 18.156 26.03C18.5667 25.81 18.9407 25.5753 19.278 25.326C19.6153 25.062 19.894 24.82 20.114 24.6C20.334 24.38 20.4513 24.2553 20.466 24.226H22.952V37.822H25.746Z\" fill=\"#152479\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-391804c\" data-id=\"391804c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f48621b elementor-widget elementor-widget-text-editor\" data-id=\"f48621b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le r\u00e9gime particulier des plus-values internes\u00a0vise les contribuables qui vendent les actions d\u2019une soci\u00e9t\u00e9 \u00e0 une autre soci\u00e9t\u00e9 qu\u2019ils contr\u00f4lent\u00a0: dans ce cas, les plus-values sont tax\u00e9es \u00e0 33%.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9161434 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9161434\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-ad35cc9\" data-id=\"ad35cc9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-505336d elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"505336d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"44\" height=\"64\" viewBox=\"0 0 44 64\" fill=\"none\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M22 49.5C24.1668 49.5 26.3124 49.0732 28.3143 48.244C30.3161 47.4148 32.1351 46.1994 33.6673 44.6673C35.1994 43.1351 36.4148 41.3161 37.244 39.3143C38.0732 37.3124 38.5 35.1668 38.5 33C38.5 30.8332 38.0732 28.6876 37.244 26.6857C36.4148 24.6839 35.1994 22.8649 33.6673 21.3327C32.1351 19.8006 30.3161 18.5852 28.3143 17.756C26.3124 16.9268 24.1668 16.5 22 16.5C17.6239 16.5 13.4271 18.2384 10.3327 21.3327C7.23839 24.4271 5.5 28.6239 5.5 33C5.5 37.3761 7.23839 41.5729 10.3327 44.6673C13.4271 47.7616 17.6239 49.5 22 49.5ZM21.5747 39.6733L30.7413 28.6733L27.9253 26.3267L20.042 35.7848L15.9628 31.7038L13.3705 34.2962L18.8705 39.7962L20.2895 41.2152L21.5747 39.6733Z\" fill=\"#EF7E2D\"><\/path><ellipse cx=\"21.5\" cy=\"33\" rx=\"11.5\" ry=\"11\" fill=\"#EF7E2D\"><\/ellipse><path d=\"M16.968 40C16.968 38.9733 17.0487 38.086 17.21 37.338C17.3713 36.59 17.6133 35.9373 17.936 35.38C18.2733 34.808 18.6987 34.3167 19.212 33.906C19.7253 33.4807 20.3413 33.092 21.06 32.74C21.544 32.5053 22.0353 32.278 22.534 32.058C23.0327 31.838 23.48 31.5887 23.876 31.31C24.2867 31.0313 24.6167 30.7013 24.866 30.32C25.13 29.9387 25.262 29.462 25.262 28.89C25.262 28.1713 25.0347 27.5773 24.58 27.108C24.14 26.6387 23.48 26.404 22.6 26.404C22.1307 26.404 21.6907 26.47 21.28 26.602C20.884 26.7193 20.51 26.8807 20.158 27.086C19.8207 27.2767 19.52 27.4893 19.256 27.724C18.992 27.9587 18.772 28.186 18.596 28.406L17.056 26.8C17.2027 26.6093 17.4373 26.3673 17.76 26.074C18.0973 25.7807 18.508 25.4947 18.992 25.216C19.4907 24.9373 20.0627 24.6953 20.708 24.49C21.368 24.2847 22.094 24.182 22.886 24.182C23.722 24.182 24.4553 24.3067 25.086 24.556C25.7313 24.7907 26.2667 25.1207 26.692 25.546C27.1173 25.9567 27.44 26.448 27.66 27.02C27.88 27.5773 27.99 28.186 27.99 28.846C27.99 29.55 27.8727 30.1587 27.638 30.672C27.4033 31.1707 27.088 31.6107 26.692 31.992C26.3107 32.3587 25.8707 32.6887 25.372 32.982C24.8733 33.2607 24.36 33.532 23.832 33.796C23.172 34.104 22.6147 34.4047 22.16 34.698C21.7053 34.9913 21.3313 35.2993 21.038 35.622C20.7593 35.93 20.554 36.2673 20.422 36.634C20.3047 36.986 20.246 37.382 20.246 37.822H28.012V40H16.968Z\" fill=\"#152479\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-02b795f\" data-id=\"02b795f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-83fb1ba elementor-widget elementor-widget-text-editor\" data-id=\"83fb1ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le r\u00e9gime g\u00e9n\u00e9ral vise notamment les investisseurs en bourse dont les plus-values sont tax\u00e9es \u00e0 10% Mais ils b\u00e9n\u00e9ficient d\u2019une exemption de 10.000 \u20ac par an qui peut \u00eatre major\u00e9e de 1.000 \u20ac chaque ann\u00e9e, avec latence de 5 ann\u00e9es maximum.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-354a639 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"354a639\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4629839\" data-id=\"4629839\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5509604 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"5509604\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"44\" height=\"64\" viewBox=\"0 0 44 64\" fill=\"none\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M22 49.5C24.1668 49.5 26.3124 49.0732 28.3143 48.244C30.3161 47.4148 32.1351 46.1994 33.6673 44.6673C35.1994 43.1351 36.4148 41.3161 37.244 39.3143C38.0732 37.3124 38.5 35.1668 38.5 33C38.5 30.8332 38.0732 28.6876 37.244 26.6857C36.4148 24.6839 35.1994 22.8649 33.6673 21.3327C32.1351 19.8006 30.3161 18.5852 28.3143 17.756C26.3124 16.9268 24.1668 16.5 22 16.5C17.6239 16.5 13.4271 18.2384 10.3327 21.3327C7.23839 24.4271 5.5 28.6239 5.5 33C5.5 37.3761 7.23839 41.5729 10.3327 44.6673C13.4271 47.7616 17.6239 49.5 22 49.5ZM21.5747 39.6733L30.7413 28.6733L27.9253 26.3267L20.042 35.7848L15.9628 31.7038L13.3705 34.2962L18.8705 39.7962L20.2895 41.2152L21.5747 39.6733Z\" fill=\"#EF7E2D\"><\/path><ellipse cx=\"21.5\" cy=\"33\" rx=\"11.5\" ry=\"11\" fill=\"#EF7E2D\"><\/ellipse><path d=\"M22.094 40.198C20.774 40.198 19.6593 39.912 18.75 39.34C17.8407 38.7533 17.2467 37.954 16.968 36.942L18.288 35.402C18.3173 35.666 18.42 35.952 18.596 36.26C18.7867 36.5533 19.036 36.8247 19.344 37.074C19.6667 37.3233 20.0553 37.536 20.51 37.712C20.9647 37.8733 21.478 37.954 22.05 37.954C22.5047 37.954 22.93 37.9027 23.326 37.8C23.722 37.6827 24.0667 37.5213 24.36 37.316C24.6533 37.096 24.8807 36.8393 25.042 36.546C25.218 36.2527 25.306 35.9153 25.306 35.534C25.306 34.698 24.888 34.0673 24.052 33.642C23.2307 33.2167 22.0867 33.004 20.62 33.004H19.872V30.958H20.62C21.896 30.958 22.93 30.7673 23.722 30.386C24.514 30.0047 24.91 29.4107 24.91 28.604C24.91 28.2373 24.8293 27.9147 24.668 27.636C24.5067 27.3427 24.294 27.1007 24.03 26.91C23.766 26.7047 23.4653 26.558 23.128 26.47C22.8053 26.3673 22.4753 26.316 22.138 26.316C21.214 26.316 20.444 26.5213 19.828 26.932C19.2267 27.328 18.8013 27.7753 18.552 28.274L16.968 26.536C17.2027 26.1693 17.5033 25.8393 17.87 25.546C18.2513 25.2527 18.6693 25.0107 19.124 24.82C19.5787 24.6147 20.0627 24.4607 20.576 24.358C21.0893 24.2407 21.6027 24.182 22.116 24.182C22.8787 24.182 23.59 24.292 24.25 24.512C24.91 24.732 25.4747 25.04 25.944 25.436C26.4133 25.8173 26.78 26.272 27.044 26.8C27.3227 27.3133 27.462 27.878 27.462 28.494C27.462 29.374 27.198 30.1 26.67 30.672C26.1567 31.244 25.4233 31.64 24.47 31.86C24.9833 31.948 25.4453 32.1167 25.856 32.366C26.2667 32.6153 26.6187 32.916 26.912 33.268C27.2053 33.62 27.4253 34.0233 27.572 34.478C27.7333 34.918 27.814 35.38 27.814 35.864C27.814 36.568 27.6527 37.1913 27.33 37.734C27.0073 38.2767 26.582 38.7313 26.054 39.098C25.526 39.4647 24.9173 39.7433 24.228 39.934C23.5387 40.11 22.8273 40.198 22.094 40.198Z\" fill=\"#152479\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0678a62\" data-id=\"0678a62\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f0fbb94 elementor-widget elementor-widget-text-editor\" data-id=\"f0fbb94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le r\u00e9gime des participations \u00ab\u00a0substantielles\u00a0\u00bb de minimum 20% \u00a0du capital d\u2019une soci\u00e9t\u00e9. Elles b\u00e9n\u00e9ficient d\u2019une exemption de 1.000.000 \u20ac par tranche de 5 ans, que nous d\u00e9crivons plus amplement dans cette page.<br \/><br \/><strong>C\u2019est dans cette situation que les investisseurs, dont les entrepreneurs, ont int\u00e9r\u00eat \u00e0 disposer du rapport motiv\u00e9 de la valeur de chaque participation au 31 d\u00e9cembre 2025, \u00e9tabli par un expert-comptable certifi\u00e9 ou reviseur d\u2019entreprise.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d31e1f elementor-button-info elementor-align-left elementor-widget elementor-widget-button\" data-id=\"8d31e1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/www.costmasters.com\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Prendre contact avec un expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a794c67\" data-id=\"a794c67\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2666007 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2666007\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-3810498\" data-id=\"3810498\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63a2dee elementor-widget elementor-widget-video\" data-id=\"63a2dee\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/youtu.be\\\/cM_IBRB5iRU&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-de1a934 elementor-widget elementor-widget-spacer\" data-id=\"de1a934\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9af5df1 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"9af5df1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-68079ec\" data-id=\"68079ec\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a15a22a elementor-widget elementor-widget-heading\" data-id=\"a15a22a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Quelles sont les exon\u00e9rations  ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-9bb6e0a\" data-id=\"9bb6e0a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-f449759\" data-id=\"f449759\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-798331c elementor-widget elementor-widget-spacer\" data-id=\"798331c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2a8861a elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"2a8861a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-06dd746\" data-id=\"06dd746\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3451f39 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3451f39\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-961257c\" data-id=\"961257c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-31a133f elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"31a133f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-ce3de19\" data-id=\"ce3de19\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-59ac835 elementor-widget elementor-widget-text-editor\" data-id=\"59ac835\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Chaque contribuable b\u00e9n\u00e9ficie d\u2019une franchise annuelle de 10.000 \u20ac.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-fef0421\" data-id=\"fef0421\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-53a9c2d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53a9c2d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7a6a23a\" data-id=\"7a6a23a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8c6f1c9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"8c6f1c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-8a17d15\" data-id=\"8a17d15\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-da276d4 elementor-widget elementor-widget-text-editor\" data-id=\"da276d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Les plus-values r\u00e9alis\u00e9es sur des participations importantes<\/strong> (au moins 20 % du capital d\u2019une soci\u00e9t\u00e9) sont exon\u00e9r\u00e9es jusqu\u2019\u00e0 1.000.000 \u20ac par pe\u0301riode de cinq ans. Ceci \u00e0 condition que cette participation ait \u00e9t\u00e9 d\u00e9tenue \u00e0 un moment donn\u00e9 au cours des 10 ann\u00e9es pr\u00e9c\u00e9dant la cession.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-bd37ec0 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"bd37ec0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-dd74834\" data-id=\"dd74834\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6e06441 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e06441\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-68a713b\" data-id=\"68a713b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-782418f elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"782418f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1984841\" data-id=\"1984841\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-978b79e elementor-widget elementor-widget-text-editor\" data-id=\"978b79e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Elle peut \u00eatre augment\u00e9e de 1.000 \u20ac par an<\/strong> avec un plafond de 5.000 \u20ac tous les cinq ans.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9b3a702\" data-id=\"9b3a702\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4d36308 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d36308\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-612ef76\" data-id=\"612ef76\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7fd992a elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"7fd992a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1485ec1\" data-id=\"1485ec1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d989b56 elementor-widget elementor-widget-text-editor\" data-id=\"d989b56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>En cas de fusion ou de scission<\/strong>, la plus-value non r\u00e9alis\u00e9e est \u00e9galement exon\u00e9r\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b768c1b elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"b768c1b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-cffa6a6\" data-id=\"cffa6a6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fe2d07b elementor-widget elementor-widget-text-editor\" data-id=\"fe2d07b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Conseil :<\/strong> l\u2019exon\u00e9ration annuelle de 10.000 \u20ac n\u2019est pas automatique. <br \/>Elle doit \u00eatre explicitement demand\u00e9e dans la d\u00e9claration fiscale. Sa part non utilis\u00e9e peut \u00eatre report\u00e9e une seule ann\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c78d592 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c78d592\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-754493d\" data-id=\"754493d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-91da9f8 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"91da9f8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-f349e61\" data-id=\"f349e61\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b60e4e6 elementor-widget elementor-widget-heading\" data-id=\"b60e4e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Comment l\u2019assiette de l\u2019imp\u00f4t <\/b>\nest-elle calcul\u00e9e ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9dbc288 elementor-widget elementor-widget-text-editor\" data-id=\"9dbc288\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La base taxable est calcul\u00e9e comme \u00e9tant la diff\u00e9rence entre la valeur de cession de l\u2019actif et <br>sa valeurd\u2019achat de r\u00e9f\u00e9rence hors frais de transactions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a0b2d97 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"a0b2d97\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-62702c8\" data-id=\"62702c8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3621677 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3621677\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5ab1a9a\" data-id=\"5ab1a9a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-09763c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09763c8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3a39cd9\" data-id=\"3a39cd9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-887700c elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"887700c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-c8a88a7\" data-id=\"c8a88a7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-92f90dd elementor-widget elementor-widget-text-editor\" data-id=\"92f90dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>D\u00e9termination de la valeur de r\u00e9f\u00e9rence au 31\/12\/2025<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fae0465 elementor-widget elementor-widget-text-editor\" data-id=\"fae0465\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La valeur de r\u00e9f\u00e9rence des titres cot\u00e9s est celle du 31 d\u00e9cembre 2025. Toutefois, jusqu\u2019au 31 d\u00e9cembre 2030, vous pouvez prouver avoir achet\u00e9 plus cher. Pour vos <strong>titres non cot\u00e9s<\/strong>, vous pouvez choisir le montant le plus \u00e9lev\u00e9 r\u00e9sultant de ces <strong>quatre m\u00e9thodes<\/strong>\u00a0:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-b18a34a\" data-id=\"b18a34a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e0544c2 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"e0544c2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0d8d3e1\" data-id=\"0d8d3e1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d6c2147 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d6c2147\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-d30da26\" data-id=\"d30da26\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-633c9dd elementor-widget elementor-widget-text-editor\" data-id=\"633c9dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>M\u00e9thode 1<\/strong> : une transaction r\u00e9cente<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2982233 elementor-widget elementor-widget-text-editor\" data-id=\"2982233\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Vous pouvez prouver le prix d\u2019un achat, d\u2019une vente ou d\u2019une augmentation de capital en 2025.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-13d292b\" data-id=\"13d292b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4d8792f elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4d8792f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e18e5b7\" data-id=\"e18e5b7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fced0ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fced0ea\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-b095435\" data-id=\"b095435\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-415af01 elementor-widget elementor-widget-text-editor\" data-id=\"415af01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>M\u00e9thode 2<\/b> : une option d\u2019achat ou de vente<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14edfbc elementor-widget elementor-widget-text-editor\" data-id=\"14edfbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Vous pouvez prouver avoir sign\u00e9 ou lev\u00e9 er une option d\u2019achat ou de vente en 2025. Il sera fait r\u00e9f\u00e9rence \u00e0 la loi du 26 mars 1999.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7d04b65\" data-id=\"7d04b65\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b63aafe elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"b63aafe\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e8c6a6c\" data-id=\"e8c6a6c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-67ab5c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67ab5c7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-9ee2722\" data-id=\"9ee2722\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-77835d1 elementor-widget elementor-widget-text-editor\" data-id=\"77835d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>M\u00e9thode 3<\/b> : le forfait comptable<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f12ed43 elementor-widget elementor-widget-text-editor\" data-id=\"f12ed43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Vous pouvez choisir le montant r\u00e9sultant de cette formule\u00a0: les fonds propres au 31 d\u00e9cembre 2025 major\u00e9s de 4 fois l\u2019EBITDA. Mais attention, ce n\u2019est peut-\u00eatre pas la formule qui vous prot\u00e8gera le plus.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-24f2814\" data-id=\"24f2814\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-875c353 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"875c353\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4a6cf3e\" data-id=\"4a6cf3e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8dd1c88 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8dd1c88\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-e44e3a4\" data-id=\"e44e3a4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cca4074 elementor-widget elementor-widget-text-editor\" data-id=\"cca4074\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>M\u00e9thode 4<\/b> : un rapport d\u2019expert-comptable<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59f398e elementor-widget elementor-widget-text-editor\" data-id=\"59f398e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Vous pouvez \u00e9galement faire r\u00e9f\u00e9rence au rapport d\u2019\u00e9valuation sp\u00e9cifiquement \u00e9tabli par un expert-comptable certifi\u00e9 ou un reviseur d\u2019entreprise ind\u00e9pendant de la soci\u00e9t\u00e9. <br \/><br \/>Celui-ci tiendra compte du contexte de votre soci\u00e9t\u00e9 et d\u2019\u00e9ventuelles plus-values latentes non exprim\u00e9es dans le bilan. Et dans la plupart des cas, il sera opposable \u00e0 l\u2019administration fiscale. <br \/><br \/>C\u2019est certainement la voie \u00e0 privil\u00e9gier en consultant un sp\u00e9cialiste de la mati\u00e8re.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-425253a\" data-id=\"425253a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-dbed48c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dbed48c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-fee9357\" data-id=\"fee9357\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c4b3511 elementor-widget elementor-widget-text-editor\" data-id=\"c4b3511\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Exemple d\u2019\u00e9valuation:<\/strong><\/p><p>Prenons l\u2019exemple simplifi\u00e9 d\u2019une soci\u00e9t\u00e9, appartenant \u00e0 6 cousins, dont les fonds propres au 31 d\u00e9cembre 2025 sont de 1.000.000 euros, y compris un immeuble valant comptablement 400.000 \u20ac.<\/p><p>L\u2019EBITDA est de 50.000 \u20ac. Suivant la formule forfaitaire, la soci\u00e9t\u00e9 vaut 1.200.000 \u20ac \u00e0 la date pivot.<\/p><p>En r\u00e9alit\u00e9, si un Expert-comptable certifi\u00e9 met en \u00e9vidence la valeur de march\u00e9 de l\u2019immeuble \u00e0 1.000.000 \u20ac, il \u00e9value le cas \u00e9ch\u00e9ant la soci\u00e9t\u00e9 \u00e0 1.650.000 \u20ac.<\/p><p>En cas de vente \u00e0 un prix sup\u00e9rieur \u00e0 la valeur forfaitaire, son rapport \u00e9vitera d\u00e8s lors presque 40.000 \u20ac de taxe aux actionnaires. Ce n\u2019est pas rien et prouve qu\u2019<strong>il ne faut pas se limiter \u00e0 la formule forfaitaire.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d4382e elementor-widget elementor-widget-spacer\" data-id=\"5d4382e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3d11c37 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3d11c37\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-1f0d034\" data-id=\"1f0d034\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8994350 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"8994350\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-76e751d\" data-id=\"76e751d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-951d14d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"951d14d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-6792850\" data-id=\"6792850\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-da60c04 elementor-widget elementor-widget-text-editor\" data-id=\"da60c04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La taxe de 10% sur les plus-values sera parfois significative. C\u2019est pourquoi dans bon nombre de situations, obtenir une \u00e9valuation par un professionnel des chiffres exp\u00e9riment\u00e9 et ind\u00e9pendant contribuera \u00e0 votre s\u00e9curit\u00e9 juridique et financi\u00e8re.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0b02ed1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b02ed1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8a0522c\" data-id=\"8a0522c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d7cc0aa elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d7cc0aa\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-47ef5e3\" data-id=\"47ef5e3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-82bc758 elementor-widget elementor-widget-heading\" data-id=\"82bc758\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Le <b>calcul de la taxe<\/b> en r\u00e9sum\u00e9&nbsp;<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ce03ff elementor-widget elementor-widget-text-editor\" data-id=\"7ce03ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La base taxable est calcul\u00e9e comme \u00e9tant la diff\u00e9rence entre la valeur de cession de l\u2019actif et <br>sa valeurd\u2019achat de r\u00e9f\u00e9rence hors frais de transactions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-435e363 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"435e363\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-cc701b4\" data-id=\"cc701b4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-692591c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"692591c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-665e578\" data-id=\"665e578\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ec7442 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"1ec7442\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3933768\" data-id=\"3933768\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3bc9463 elementor-widget elementor-widget-text-editor\" data-id=\"3bc9463\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les <b>moins-values<\/b> sont d\u00e9ductibles de la m\u00eame cat\u00e9gorie d\u2019actifs et reportables 1 an\u2028<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4f633c2 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4f633c2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-32852f6\" data-id=\"32852f6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e9da392 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e9da392\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-449da73\" data-id=\"449da73\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1727dd7 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"1727dd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a6ee45e\" data-id=\"a6ee45e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-74f4df8 elementor-widget elementor-widget-text-editor\" data-id=\"74f4df8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Une <b>exon\u00e9ration g\u00e9n\u00e9rale de 10.000 \u20ac\/an<\/b>, indexable et majorable jusqu\u2019\u00e0 15.000 \u20ac\u2028<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ba4a5de elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"ba4a5de\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-b56300d\" data-id=\"b56300d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-cae53d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cae53d8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-fb3d570\" data-id=\"fb3d570\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-39cafe1 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"39cafe1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7e68d57\" data-id=\"7e68d57\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19b8eab elementor-widget elementor-widget-text-editor\" data-id=\"19b8eab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les <b>participations significatives de minimum 20%<\/b> b\u00e9n\u00e9ficient d\u2019une exemption de taxation de maximum 1.000.000 \u20ac tous les cinq ans. Au-del\u00e0, le pourcentage de taxation est repris dans le tableau suivant :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1390f84 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"1390f84\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-bad236d\" data-id=\"bad236d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-cf400ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf400ec\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-2e91449\" data-id=\"2e91449\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-020cd5c elementor-widget elementor-widget-image\" data-id=\"020cd5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"531\" height=\"204\" src=\"https:\/\/www.costmasters.com\/wp-content\/uploads\/2026\/01\/Group-7.svg\" class=\"attachment-large size-large wp-image-3248\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c80b7d elementor-widget elementor-widget-spacer\" data-id=\"1c80b7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-24e7cc4 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"24e7cc4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-cb77e9e\" data-id=\"cb77e9e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7996d52 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"7996d52\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-35ad9f0\" data-id=\"35ad9f0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-052aee9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"052aee9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-fb17bb9\" data-id=\"fb17bb9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b2a44e elementor-widget elementor-widget-text-editor\" data-id=\"8b2a44e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Conseil<\/strong> : Si vous poss\u00e9dez des actions de soci\u00e9t\u00e9s non cot\u00e9es, faites appel \u00e0 un expert-comptable certifi\u00e9 (ou r\u00e9viseur d\u2019entreprises), id\u00e9alement exp\u00e9riment\u00e9 en \u00e9valuation. <strong>\u00c9vitez de perdre de l&rsquo;argent, ayez recours \u00e0 la bonne m\u00e9thode.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-935a74b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"935a74b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-51554fa\" data-id=\"51554fa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4de4a91 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4de4a91\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-c04a1fb\" data-id=\"c04a1fb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52b9a7b elementor-widget elementor-widget-heading\" data-id=\"52b9a7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Parlez-en d\u2019ores et d\u00e9j\u00e0 avec un sp\u00e9cialiste !<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-788c0ea elementor-button-info elementor-align-center elementor-widget elementor-widget-button\" data-id=\"788c0ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/www.costmasters.com\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contactez-nous<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cc44dac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc44dac\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-036e368\" data-id=\"036e368\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1f88782 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"1f88782\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-0c0f1c2\" data-id=\"0c0f1c2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f414fbc elementor-widget elementor-widget-heading\" data-id=\"f414fbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Pourquoi nous confier<\/b> l\u2019\u00e9valuation de vos participations ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-1229f9d elementor-widget elementor-widget-spacer\" data-id=\"1229f9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7dd84ff elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"7dd84ff\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-67c846e\" data-id=\"67c846e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-71f0b12 elementor-widget elementor-widget-text-editor\" data-id=\"71f0b12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>1. Nos certifications<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8cbc8b elementor-widget elementor-widget-text-editor\" data-id=\"a8cbc8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Charles Markowicz est Expert-comptable certifi\u00e9 ITAA et expert judiciaire inscrit au registre f\u00e9d\u00e9ral.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9a33996 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"9a33996\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-ca0d92e\" data-id=\"ca0d92e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-35fb6ac elementor-widget elementor-widget-text-editor\" data-id=\"35fb6ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>2. Notre exp\u00e9rience<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b045f49 elementor-widget elementor-widget-text-editor\" data-id=\"b045f49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Que ce soit pour les tribunaux en cas de conflits d\u2019actionnaires ou pour des interventions priv\u00e9es, nous appliquons une m\u00e9thodologie \u00e9prouv\u00e9e ; nous tenons compte des particularit\u00e9s et du contexte que nos clients nous expliquent.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-51f5173 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"51f5173\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-093db24\" data-id=\"093db24\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-683ccc6 elementor-widget elementor-widget-text-editor\" data-id=\"683ccc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>3. Votre s\u00e9curit\u00e9<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29763c9 elementor-widget elementor-widget-text-editor\" data-id=\"29763c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Un rapport \u00e9tabli par un professionnel exp\u00e9riment\u00e9 r\u00e9duit le risque de devoir payer trop d\u2019imp\u00f4ts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e54d040 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"e54d040\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-08cfda4\" data-id=\"08cfda4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6c17b30 elementor-widget elementor-widget-text-editor\" data-id=\"6c17b30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>4. \u00c9viter les erreurs<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d1286d elementor-widget elementor-widget-text-editor\" data-id=\"0d1286d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En ne choisissant pas la bonne formule de calcul, pour pourriez le regretter au moment de la cession.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1a1cdf5 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"1a1cdf5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-42ca47c\" data-id=\"42ca47c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-86510fb elementor-widget elementor-widget-text-editor\" data-id=\"86510fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>5. Un rapport utile et fiable<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d79bab elementor-widget elementor-widget-text-editor\" data-id=\"9d79bab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les rapports que nous \u00e9tablissons sont motiv\u00e9s, ils peuvent \u00eatre utilis\u00e9s comme justificatifs des valeurs revendiqu\u00e9es envers l&rsquo;administration fiscale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-cda4e7f elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"cda4e7f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-4cfa565\" data-id=\"4cfa565\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cf02389 elementor-widget elementor-widget-text-editor\" data-id=\"cf02389\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>6. Votre int\u00e9r\u00eat avant tout<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-637f69c elementor-widget elementor-widget-text-editor\" data-id=\"637f69c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Nous visons \u00e0 vous fournir le meilleur point de rep\u00e8re, \u00e0 court, moyen et long terme.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-af88d82 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af88d82\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ee2a600\" data-id=\"ee2a600\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c8d2b51 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"c8d2b51\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-1552686\" data-id=\"1552686\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6509517 elementor-widget elementor-widget-heading\" data-id=\"6509517\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Comment nous \u00e9valuons<\/b> <br>votre soci\u00e9t\u00e9 et vos participations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83b0d46 elementor-widget elementor-widget-text-editor\" data-id=\"83b0d46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>On peut facilement se tromper en \u00e9valuant une soci\u00e9t\u00e9, en consid\u00e9rant des hypoth\u00e8ses farfelues qui peuvent co\u00fbter cher par la suite.\u00a0 Chaque situation \u00e9tant particuli\u00e8re, \u00e9valuer une soci\u00e9t\u00e9 n\u00e9cessite un focus particulier. Nous n\u2019utilisons pas de formule \u00e0 l\u2019emporte-pi\u00e8ce mais appliquons la th\u00e9orie financi\u00e8re au contexte faisant l\u2019objet de l\u2019\u00e9valuation.<br \/><br \/>Nous prenons en compte plusieurs approches d\u2019\u00e9valuations que nous \u00e9clairons au moyen de m\u00e9thodes reconnues en Belgique, parfois d\u00e9velopp\u00e9es par des experts et professeurs internationaux. Puisqu\u2019une PME n\u2019est pas une grande entreprise, nous en tenons \u00e9galement compte dans nos travaux. Ceux-ci se traduisent dans un avis technique que vous pouvez utiliser dans diverses circonstances en fonction de son objectif.<br \/><br \/>C\u2019est ce qui favorise des \u00e9valuations raisonnables et contextualis\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8a8ef5 elementor-button-info elementor-align-left elementor-widget elementor-widget-button\" data-id=\"d8a8ef5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/www.costmasters.com\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contactez-nous<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-c246fd1\" data-id=\"c246fd1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bcc9de2 elementor-widget elementor-widget-image\" data-id=\"bcc9de2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"664\" height=\"568\" src=\"https:\/\/www.costmasters.com\/wp-content\/uploads\/2026\/01\/image-7.png\" class=\"attachment-large size-large wp-image-3259\" alt=\"\" srcset=\"https:\/\/www.costmasters.com\/wp-content\/uploads\/2026\/01\/image-7.png 664w, https:\/\/www.costmasters.com\/wp-content\/uploads\/2026\/01\/image-7-300x257.png 300w, https:\/\/www.costmasters.com\/wp-content\/uploads\/2026\/01\/image-7-14x12.png 14w\" sizes=\"(max-width: 664px) 100vw, 664px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-117904d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"117904d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b7343f2\" data-id=\"b7343f2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8abfb85 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"8abfb85\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-5f7d16c\" data-id=\"5f7d16c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-267863e elementor-widget elementor-widget-heading\" data-id=\"267863e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Vos <b>questions fr\u00e9quentes<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bdd100f elementor-widget elementor-widget-toggle\" data-id=\"bdd100f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1991\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1991\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M0 14H27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><path d=\"M13.5059 0L13.5059 27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"3\" viewBox=\"0 0 27 3\" fill=\"none\"><path d=\"M0 1.5H27\" stroke=\"#152479\" stroke-width=\"3\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Est-il utile de faire une donation de mes parts pour \u00e9viter la taxation sur les plus- values\u00a0?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1991\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1991\"><p>En donnant votre patrimoine financier de votre vivant, vous risquez de faire passer les participations sous le seuil de 20% requis pour obtenir l\u2019exemption de cette taxe jusqu\u2019\u00e0 1.000.000 \u20ac. C\u2019est \u00e0 inclure dans la r\u00e9flexion de votre planning fiscal successoral. Il est aussi possible de r\u00e9organiser l\u2019actionnariat d\u2019une ou plusieurs soci\u00e9t\u00e9s pour ne plus avoir d\u2019actionnaires sous les 20%. Parfois, des cessions entre actionnaires peuvent les int\u00e9resser, outre la question de la taxe sur les plus-values.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1992\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1992\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M0 14H27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><path d=\"M13.5059 0L13.5059 27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"3\" viewBox=\"0 0 27 3\" fill=\"none\"><path d=\"M0 1.5H27\" stroke=\"#152479\" stroke-width=\"3\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Une holding, est-ce la solution\u00a0?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1992\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1992\"><p>Rappelons d\u2019abord qu\u2019une holding est une soci\u00e9t\u00e9 qui poss\u00e8de plusieurs participations dans d\u2019autres soci\u00e9t\u00e9s. Si vous c\u00e9dez vos actions \u00e0 une holding qui vous appartient ou \u00e0 une nouvelle \u00e0 cr\u00e9er, vous risquez de voir imposer votre plus-value \u00e0 30%, ce qui n\u2019est pas int\u00e9ressant. Ensuite, autre inconv\u00e9nient, les dividendes et plus-values seront per\u00e7us par cette soci\u00e9t\u00e9 holding et non par vous, ce qui risque d\u2019ajouter des frais et de la fiscalit\u00e9. Pour sortir l\u2019argent de cette holding, vous devrez attendre et payer au moins 15% de pr\u00e9compte mobilier. Une soci\u00e9t\u00e9 (holding) peut b\u00e9n\u00e9ficier du r\u00e9gime des RDT ( revenus d\u00e9finitivement tax\u00e9s) qui \u00e9vite une double taxation des dividendes per\u00e7us. Mais elle doit respecter des conditions de dur\u00e9e et de montant ( ou de pourcentage ) de son investissement. Il faut donc regarder le co\u00fbt et la rentabilit\u00e9 dans leur ensemble.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1993\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1993\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M0 14H27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><path d=\"M13.5059 0L13.5059 27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"3\" viewBox=\"0 0 27 3\" fill=\"none\"><path d=\"M0 1.5H27\" stroke=\"#152479\" stroke-width=\"3\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Lorsque l\u2019on a d\u00e9membr\u00e9 les actions entre usufruit et nue-propri\u00e9t\u00e9, qui doit payer la taxe sur les plus-values\u00a0?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1993\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1993\"><p>On a coutume de croire que c\u2019est l\u2019usufruitier qui r\u00e9colte les fruits et paie les charges d\u2019un immeuble ou d\u2019actifs financiers et c\u2019est vrai. Or, dans le cas qui<br \/>nous pr\u00e9occupe ici, c\u2019est le nu-propri\u00e9taire qui doit payer la taxe de 10% maximum. C\u2019est assez logique car lorsque l\u2019on vend des actions, ce n\u2019est pas le fruit ou la charge d\u2019entretien que l\u2019on touche mais une partie du capital que l\u2019on entame (un peu comme si on enl\u00e8ve une grosse branche du tronc, on<br \/>touche alors \u00e0 sa productivit\u00e9). Et dans ce cas, le l\u00e9gislateur estime que c\u2019est le propri\u00e9taire du capital qui doit payer la taxe. Cependant, tant cela que l\u2019obligation d\u2019assurer un revenu au nu-propri\u00e9taire peut \u00eatre personnalis\u00e9 lors du d\u00e9membrement. A ce sujet, consultez un notaire, conseiller bancaire ou avocat.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1994\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1994\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M0 14H27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><path d=\"M13.5059 0L13.5059 27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"3\" viewBox=\"0 0 27 3\" fill=\"none\"><path d=\"M0 1.5H27\" stroke=\"#152479\" stroke-width=\"3\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Comment figer ou calculer la valeur pivot de mes actions au 31 d\u00e9cembre 2025\u00a0?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1994\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1994\"><p>Vous aurez les options suivantes\u00a0:<\/p><p>&#8211; Prouver la valeur des actions \u00e0 l\u2019appui d\u2019un document prouvant une transaction effective en 2025 ou une promesse de vente (option) \u00e0 un prix d\u00e9termin\u00e9. Vous devrez faire attention aux d\u00e9tails de l\u2019offre et prouver sa r\u00e9alit\u00e9\u00a0;<br \/>&#8211; Une autre possibilit\u00e9 sera d\u2019appliquer la formule forfaitaire \u00e0 venir dans la loi\u00a0: les fonds propres de la soci\u00e9t\u00e9 augment\u00e9s d\u2019un multiple de 4 fois l\u2019EBITDA. Cependant, cette formule serait \u00e0 votre d\u00e9savantage si, pour l\u2019une ou l\u2019autre raison, son r\u00e9sultat serait inf\u00e9rieur \u00e0 ce qu\u2019un expert-comptable certifi\u00e9 ( ou r\u00e9viseur d\u2019entreprise) estimerait comme valeur de la soci\u00e9t\u00e9.<br \/>&#8211; D\u00e8s lors, vous pourrez aussi faire valoir le rapport d\u2019un professionnel des chiffres ind\u00e9pendant de la soci\u00e9t\u00e9. Or, il existe plusieurs approches et m\u00e9thodes pour \u00e9valuer une soci\u00e9t\u00e9. C\u2019est pour cela qu\u2019il sera opportun et utile d\u2019avoir recours aux services d\u2019un sp\u00e9cialiste qui comprendra la soci\u00e9t\u00e9 et en fera une \u00e9valuation appropri\u00e9e.<br \/>&#8211; Durant les cinq ann\u00e9es suivant l\u2019entr\u00e9e en vigueur de la loi, vous pouvez aussi faire valoir une valeur pivot sup\u00e9rieure \u00e0 celle au 31\/12\/2025 si vous pouvez la prouver. C\u2019est notamment le cas si vos actions ont perdu de la valeur depuis leur achat.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1995\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1995\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M0 14H27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><path d=\"M13.5059 0L13.5059 27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"3\" viewBox=\"0 0 27 3\" fill=\"none\"><path d=\"M0 1.5H27\" stroke=\"#152479\" stroke-width=\"3\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quelles sont les exceptions \u00e0 la taxe de 10 %\u00a0?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1995\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1995\"><p>Il y a plusieurs exceptions ou exemptions dont voici les principales\u00a0: Chaque contribuable (attention \u00e0 votre contrat de mariage si tel est votre cas) b\u00e9n\u00e9ficie d\u2019une exemption de 10.000 euros par an, \u00e0 laquelle on peut ajouter 1.000 euros par an maximum cinq fois. En communaut\u00e9 de biens, c\u2019est donc \u00e0 la base 20.000 euros par an. En s\u00e9paration de biens, c\u2019est 10.000 euros par an et par personne. Vous pouvez aussi d\u00e9duire les moins-values des plus-values, mais attention \u00e0 ces deux limites\u00a0: la compensation ne vaut qu\u2019ann\u00e9e par ann\u00e9e et dans la m\u00eame cat\u00e9gorie d\u2019actifs financiers. Les participations importantes dans une soci\u00e9t\u00e9, \u00e0 savoir de minimum 20% par personne physique au moment de la r\u00e9alisation de la plus- value r\u00e9alis\u00e9e, b\u00e9n\u00e9ficient d\u2019une exemption de 1.000.000 maximum tous les cinq ans.\u00a0<\/p><p>Sachez aussi que les transferts de propri\u00e9t\u00e9 qui ne sont pas faits \u00e0 titre on\u00e9reux, comme par exemple une donation ou une succession, ne font pas l\u2019objet de la taxe de 10%. Par contre, lorsque la plus-value sera r\u00e9alis\u00e9e, elle sera calcul\u00e9e par rapport \u00e0 la valeur d\u2019achat initiale et non celle convenue lors de la transmission ou de l\u2019h\u00e9ritage.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1996\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1996\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M0 14H27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><path d=\"M13.5059 0L13.5059 27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"3\" viewBox=\"0 0 27 3\" fill=\"none\"><path d=\"M0 1.5H27\" stroke=\"#152479\" stroke-width=\"3\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Comment la taxe est-elle calcul\u00e9e\u00a0?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1996\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1996\"><p>Une fois les exemptions d\u00e9duites comme expos\u00e9 plus haut, les pourcentages sont appliqu\u00e9s selon ce bar\u00e8me\u00a0:<br \/>1,25% de 1.000.001\u20ac \u00e0 2.500.000\u20ac euros<br \/>2,25% de 2.500.001\u20ac \u00e0 5.000.000\u20ac euros<br \/>5% de 5.000.001\u20ac \u00e0 10.000.000 euros<br \/>10% \u00e0 partir de 10.000.001 euros<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1997\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1997\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M0 14H27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><path d=\"M13.5059 0L13.5059 27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"3\" viewBox=\"0 0 27 3\" fill=\"none\"><path d=\"M0 1.5H27\" stroke=\"#152479\" stroke-width=\"3\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Comment la taxe est-elle pay\u00e9e\u00a0?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1997\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1997\"><p>En r\u00e8gle g\u00e9n\u00e9rale, pour les participations g\u00e9r\u00e9es par votre banque ou compagnie d\u2019assurances, c\u2019est \u00e0 elles de faire le calcul et de pr\u00e9lever l\u2019imp\u00f4t \u00e0<br \/>la source. Mais vous pouvez aussi choisir l\u2019\u00a0\u00ab\u00a0opt out\u00a0\u00bb, c\u2019est-\u00e0-dire de faire vous-m\u00eame le calcul. L\u2019avantage est que vous ne devez pas attendre un ou deux ans pour d\u00e9duire les moins-values effectivement subies. Les institutions financi\u00e8res doivent envoyer une fiche informative \u00e0 l\u2019administration fiscale et, sur cette base et ce que vous avez indiqu\u00e9 dans votre d\u00e9claration, la somme due est calcul\u00e9e sur votre avertissement-extrait de r\u00f4le qui est le d\u00e9compte fiscal.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1998\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1998\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M0 14H27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><path d=\"M13.5059 0L13.5059 27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"3\" viewBox=\"0 0 27 3\" fill=\"none\"><path d=\"M0 1.5H27\" stroke=\"#152479\" stroke-width=\"3\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Et les plus-values sur avoirs \u00e0 l\u2019\u00e9tranger\u00a0?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1998\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1998\"><p>Il n\u2019y a pas d\u2019exception territoriale, si vous \u00eates soumis \u00e0 l\u2019imp\u00f4t en Belgique en tant que r\u00e9sident, vous plus-values g\u00e9n\u00e9r\u00e9es \u00e0 l\u2019\u00e9tranger sont \u00e9galement imposables.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1999\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-1999\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M0 14H27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><path d=\"M13.5059 0L13.5059 27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"3\" viewBox=\"0 0 27 3\" fill=\"none\"><path d=\"M0 1.5H27\" stroke=\"#152479\" stroke-width=\"3\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Comment calculer la taxe quand on a achet\u00e9 les m\u00eames actions \u00e0 plusieurs moments\u00a0?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1999\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-1999\"><p>C\u2019est le principe FIFO qui a \u00e9t\u00e9 retenu, ce qui signifie que vous devez toujours consid\u00e9rer que vous avez vendu les premi\u00e8res actions (de la m\u00eame soci\u00e9t\u00e9) que vous avez vendues, puis les suivantes et ainsi de suite.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-19910\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-19910\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M0 14H27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><path d=\"M13.5059 0L13.5059 27\" stroke=\"#EF7E2D\" stroke-width=\"2\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"3\" viewBox=\"0 0 27 3\" fill=\"none\"><path d=\"M0 1.5H27\" stroke=\"#152479\" stroke-width=\"3\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Comment \u00e9value-t-on les actions d\u2019une soci\u00e9t\u00e9 non cot\u00e9e\u00a0?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-19910\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-19910\"><p><b>Costmasters<\/b> pratique l\u2019\u00e9valuation d\u2019actions non cot\u00e9es ( PME notamment) depuis longtemps. Notre d\u00e9marche est adapt\u00e9e \u00e0 chaque situation car les objectifs sont identifi\u00e9s au cas le cas. Nous analysons la soci\u00e9t\u00e9 sous plusieurs angles et calculons plusieurs valeurs, selon des approches et m\u00e9thodes reconnue. Il y a d\u2019abord l\u2019actif net comptable corrig\u00e9, \u00e0 savoir les ressources r\u00e9elles, y compris hors bilan, g\u00e9n\u00e9r\u00e9es ou consomm\u00e9es par la soci\u00e9t\u00e9 depuis sa<br \/>constitution. Ensuite, nous la comparons \u00e0 d\u2019autres, en utilisant plusieurs m\u00e9thodes. Enfin, nous calculons sa valeur intrins\u00e8que qui actualise les revenus pr\u00e9vus dans les ann\u00e9es \u00e0 venir. Pour chaque calcul s\u2019il \u00e9chet, nous diff\u00e9rencions la valeur de l\u2019entreprise de celle des capitaux propres, selon les concepts de th\u00e9orie financi\u00e8re mis en pratique et expliqu\u00e9s. Cela \u00e9tant, nous comparons les r\u00e9sultats obtenus pour forger un avis sur la valeur de la soci\u00e9t\u00e9.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Est-il utile de faire une donation de mes parts pour \\u00e9viter la taxation sur les plus- values\\u00a0?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>En donnant votre patrimoine financier de votre vivant, vous risquez de faire passer les participations sous le seuil de 20% requis pour obtenir l\\u2019exemption de cette taxe jusqu\\u2019\\u00e0 1.000.000 \\u20ac. C\\u2019est \\u00e0 inclure dans la r\\u00e9flexion de votre planning fiscal successoral. Il est aussi possible de r\\u00e9organiser l\\u2019actionnariat d\\u2019une ou plusieurs soci\\u00e9t\\u00e9s pour ne plus avoir d\\u2019actionnaires sous les 20%. Parfois, des cessions entre actionnaires peuvent les int\\u00e9resser, outre la question de la taxe sur les plus-values.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Une holding, est-ce la solution\\u00a0?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Rappelons d\\u2019abord qu\\u2019une holding est une soci\\u00e9t\\u00e9 qui poss\\u00e8de plusieurs participations dans d\\u2019autres soci\\u00e9t\\u00e9s. Si vous c\\u00e9dez vos actions \\u00e0 une holding qui vous appartient ou \\u00e0 une nouvelle \\u00e0 cr\\u00e9er, vous risquez de voir imposer votre plus-value \\u00e0 30%, ce qui n\\u2019est pas int\\u00e9ressant. Ensuite, autre inconv\\u00e9nient, les dividendes et plus-values seront per\\u00e7us par cette soci\\u00e9t\\u00e9 holding et non par vous, ce qui risque d\\u2019ajouter des frais et de la fiscalit\\u00e9. Pour sortir l\\u2019argent de cette holding, vous devrez attendre et payer au moins 15% de pr\\u00e9compte mobilier. Une soci\\u00e9t\\u00e9 (holding) peut b\\u00e9n\\u00e9ficier du r\\u00e9gime des RDT ( revenus d\\u00e9finitivement tax\\u00e9s) qui \\u00e9vite une double taxation des dividendes per\\u00e7us. Mais elle doit respecter des conditions de dur\\u00e9e et de montant ( ou de pourcentage ) de son investissement. Il faut donc regarder le co\\u00fbt et la rentabilit\\u00e9 dans leur ensemble.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Lorsque l\\u2019on a d\\u00e9membr\\u00e9 les actions entre usufruit et nue-propri\\u00e9t\\u00e9, qui doit payer la taxe sur les plus-values\\u00a0?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>On a coutume de croire que c\\u2019est l\\u2019usufruitier qui r\\u00e9colte les fruits et paie les charges d\\u2019un immeuble ou d\\u2019actifs financiers et c\\u2019est vrai. Or, dans le cas qui<br \\\/>nous pr\\u00e9occupe ici, c\\u2019est le nu-propri\\u00e9taire qui doit payer la taxe de 10% maximum. C\\u2019est assez logique car lorsque l\\u2019on vend des actions, ce n\\u2019est pas le fruit ou la charge d\\u2019entretien que l\\u2019on touche mais une partie du capital que l\\u2019on entame (un peu comme si on enl\\u00e8ve une grosse branche du tronc, on<br \\\/>touche alors \\u00e0 sa productivit\\u00e9). Et dans ce cas, le l\\u00e9gislateur estime que c\\u2019est le propri\\u00e9taire du capital qui doit payer la taxe. Cependant, tant cela que l\\u2019obligation d\\u2019assurer un revenu au nu-propri\\u00e9taire peut \\u00eatre personnalis\\u00e9 lors du d\\u00e9membrement. A ce sujet, consultez un notaire, conseiller bancaire ou avocat.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment figer ou calculer la valeur pivot de mes actions au 31 d\\u00e9cembre 2025\\u00a0?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Vous aurez les options suivantes\\u00a0:<\\\/p><p>&#8211; Prouver la valeur des actions \\u00e0 l\\u2019appui d\\u2019un document prouvant une transaction effective en 2025 ou une promesse de vente (option) \\u00e0 un prix d\\u00e9termin\\u00e9. Vous devrez faire attention aux d\\u00e9tails de l\\u2019offre et prouver sa r\\u00e9alit\\u00e9\\u00a0;<br \\\/>&#8211; Une autre possibilit\\u00e9 sera d\\u2019appliquer la formule forfaitaire \\u00e0 venir dans la loi\\u00a0: les fonds propres de la soci\\u00e9t\\u00e9 augment\\u00e9s d\\u2019un multiple de 4 fois l\\u2019EBITDA. Cependant, cette formule serait \\u00e0 votre d\\u00e9savantage si, pour l\\u2019une ou l\\u2019autre raison, son r\\u00e9sultat serait inf\\u00e9rieur \\u00e0 ce qu\\u2019un expert-comptable certifi\\u00e9 ( ou r\\u00e9viseur d\\u2019entreprise) estimerait comme valeur de la soci\\u00e9t\\u00e9.<br \\\/>&#8211; D\\u00e8s lors, vous pourrez aussi faire valoir le rapport d\\u2019un professionnel des chiffres ind\\u00e9pendant de la soci\\u00e9t\\u00e9. Or, il existe plusieurs approches et m\\u00e9thodes pour \\u00e9valuer une soci\\u00e9t\\u00e9. C\\u2019est pour cela qu\\u2019il sera opportun et utile d\\u2019avoir recours aux services d\\u2019un sp\\u00e9cialiste qui comprendra la soci\\u00e9t\\u00e9 et en fera une \\u00e9valuation appropri\\u00e9e.<br \\\/>&#8211; Durant les cinq ann\\u00e9es suivant l\\u2019entr\\u00e9e en vigueur de la loi, vous pouvez aussi faire valoir une valeur pivot sup\\u00e9rieure \\u00e0 celle au 31\\\/12\\\/2025 si vous pouvez la prouver. C\\u2019est notamment le cas si vos actions ont perdu de la valeur depuis leur achat.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quelles sont les exceptions \\u00e0 la taxe de 10 %\\u00a0?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Il y a plusieurs exceptions ou exemptions dont voici les principales\\u00a0: Chaque contribuable (attention \\u00e0 votre contrat de mariage si tel est votre cas) b\\u00e9n\\u00e9ficie d\\u2019une exemption de 10.000 euros par an, \\u00e0 laquelle on peut ajouter 1.000 euros par an maximum cinq fois. En communaut\\u00e9 de biens, c\\u2019est donc \\u00e0 la base 20.000 euros par an. En s\\u00e9paration de biens, c\\u2019est 10.000 euros par an et par personne. Vous pouvez aussi d\\u00e9duire les moins-values des plus-values, mais attention \\u00e0 ces deux limites\\u00a0: la compensation ne vaut qu\\u2019ann\\u00e9e par ann\\u00e9e et dans la m\\u00eame cat\\u00e9gorie d\\u2019actifs financiers. Les participations importantes dans une soci\\u00e9t\\u00e9, \\u00e0 savoir de minimum 20% par personne physique au moment de la r\\u00e9alisation de la plus- value r\\u00e9alis\\u00e9e, b\\u00e9n\\u00e9ficient d\\u2019une exemption de 1.000.000 maximum tous les cinq ans.\\u00a0<\\\/p><p>Sachez aussi que les transferts de propri\\u00e9t\\u00e9 qui ne sont pas faits \\u00e0 titre on\\u00e9reux, comme par exemple une donation ou une succession, ne font pas l\\u2019objet de la taxe de 10%. Par contre, lorsque la plus-value sera r\\u00e9alis\\u00e9e, elle sera calcul\\u00e9e par rapport \\u00e0 la valeur d\\u2019achat initiale et non celle convenue lors de la transmission ou de l\\u2019h\\u00e9ritage.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment la taxe est-elle calcul\\u00e9e\\u00a0?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Une fois les exemptions d\\u00e9duites comme expos\\u00e9 plus haut, les pourcentages sont appliqu\\u00e9s selon ce bar\\u00e8me\\u00a0:<br \\\/>1,25% de 1.000.001\\u20ac \\u00e0 2.500.000\\u20ac euros<br \\\/>2,25% de 2.500.001\\u20ac \\u00e0 5.000.000\\u20ac euros<br \\\/>5% de 5.000.001\\u20ac \\u00e0 10.000.000 euros<br \\\/>10% \\u00e0 partir de 10.000.001 euros<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment la taxe est-elle pay\\u00e9e\\u00a0?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>En r\\u00e8gle g\\u00e9n\\u00e9rale, pour les participations g\\u00e9r\\u00e9es par votre banque ou compagnie d\\u2019assurances, c\\u2019est \\u00e0 elles de faire le calcul et de pr\\u00e9lever l\\u2019imp\\u00f4t \\u00e0<br \\\/>la source. Mais vous pouvez aussi choisir l\\u2019\\u00a0\\u00ab\\u00a0opt out\\u00a0\\u00bb, c\\u2019est-\\u00e0-dire de faire vous-m\\u00eame le calcul. L\\u2019avantage est que vous ne devez pas attendre un ou deux ans pour d\\u00e9duire les moins-values effectivement subies. Les institutions financi\\u00e8res doivent envoyer une fiche informative \\u00e0 l\\u2019administration fiscale et, sur cette base et ce que vous avez indiqu\\u00e9 dans votre d\\u00e9claration, la somme due est calcul\\u00e9e sur votre avertissement-extrait de r\\u00f4le qui est le d\\u00e9compte fiscal.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Et les plus-values sur avoirs \\u00e0 l\\u2019\\u00e9tranger\\u00a0?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Il n\\u2019y a pas d\\u2019exception territoriale, si vous \\u00eates soumis \\u00e0 l\\u2019imp\\u00f4t en Belgique en tant que r\\u00e9sident, vous plus-values g\\u00e9n\\u00e9r\\u00e9es \\u00e0 l\\u2019\\u00e9tranger sont \\u00e9galement imposables.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment calculer la taxe quand on a achet\\u00e9 les m\\u00eames actions \\u00e0 plusieurs moments\\u00a0?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>C\\u2019est le principe FIFO qui a \\u00e9t\\u00e9 retenu, ce qui signifie que vous devez toujours consid\\u00e9rer que vous avez vendu les premi\\u00e8res actions (de la m\\u00eame soci\\u00e9t\\u00e9) que vous avez vendues, puis les suivantes et ainsi de suite.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment \\u00e9value-t-on les actions d\\u2019une soci\\u00e9t\\u00e9 non cot\\u00e9e\\u00a0?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><b>Costmasters<\\\/b> pratique l\\u2019\\u00e9valuation d\\u2019actions non cot\\u00e9es ( PME notamment) depuis longtemps. Notre d\\u00e9marche est adapt\\u00e9e \\u00e0 chaque situation car les objectifs sont identifi\\u00e9s au cas le cas. Nous analysons la soci\\u00e9t\\u00e9 sous plusieurs angles et calculons plusieurs valeurs, selon des approches et m\\u00e9thodes reconnue. Il y a d\\u2019abord l\\u2019actif net comptable corrig\\u00e9, \\u00e0 savoir les ressources r\\u00e9elles, y compris hors bilan, g\\u00e9n\\u00e9r\\u00e9es ou consomm\\u00e9es par la soci\\u00e9t\\u00e9 depuis sa<br \\\/>constitution. Ensuite, nous la comparons \\u00e0 d\\u2019autres, en utilisant plusieurs m\\u00e9thodes. Enfin, nous calculons sa valeur intrins\\u00e8que qui actualise les revenus pr\\u00e9vus dans les ann\\u00e9es \\u00e0 venir. Pour chaque calcul s\\u2019il \\u00e9chet, nous diff\\u00e9rencions la valeur de l\\u2019entreprise de celle des capitaux propres, selon les concepts de th\\u00e9orie financi\\u00e8re mis en pratique et expliqu\\u00e9s. Cela \\u00e9tant, nous comparons les r\\u00e9sultats obtenus pour forger un avis sur la valeur de la soci\\u00e9t\\u00e9.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-82b2bd5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"82b2bd5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f60128d\" data-id=\"f60128d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5018104 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"5018104\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-487391d\" data-id=\"487391d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6944d6e elementor-widget elementor-widget-heading\" data-id=\"6944d6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qui est<b> Charles Markowicz<\/b>?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11de7a6 elementor-widget elementor-widget-spacer\" data-id=\"11de7a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff24c3b elementor-widget elementor-widget-text-editor\" data-id=\"ff24c3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Dirigeant le cabinet d\u2019expertise comptable Costmasters, Charles Markowicz est expert-comptable certifi\u00e9 ITAA, Expert judiciaire et m\u00e9diateur agr\u00e9\u00e9. Il a une longue exp\u00e9rience de l\u2019\u00e9valuation de soci\u00e9t\u00e9s, notamment avant ou lors de conflits d\u2019actionnaires, parfois soumis aux Tribunaux.<\/p>\n<p>Fort de son exp\u00e9rience en la mati\u00e8re, il est co-auteur d\u2019un livre sur se sujet, plus sp\u00e9cifiquement de la partie pr\u00e9sentant les m\u00e9thodes modernes d\u2019\u00e9valuation des PME.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f355d1 elementor-button-info elementor-align-left elementor-widget elementor-widget-button\" data-id=\"1f355d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/www.costmasters.com\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contactez Charles<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f7347a2\" data-id=\"f7347a2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1cf5cbe elementor-widget elementor-widget-image\" data-id=\"1cf5cbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/www.costmasters.com\/wp-content\/uploads\/2026\/01\/Charles-Costmasters-new-1.png\" class=\"attachment-large size-large wp-image-3269\" alt=\"\" srcset=\"https:\/\/www.costmasters.com\/wp-content\/uploads\/2026\/01\/Charles-Costmasters-new-1.png 400w, https:\/\/www.costmasters.com\/wp-content\/uploads\/2026\/01\/Charles-Costmasters-new-1-300x300.png 300w, https:\/\/www.costmasters.com\/wp-content\/uploads\/2026\/01\/Charles-Costmasters-new-1-150x150.png 150w, https:\/\/www.costmasters.com\/wp-content\/uploads\/2026\/01\/Charles-Costmasters-new-1-12x12.png 12w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c4ba48c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c4ba48c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a024991\" data-id=\"a024991\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-68557a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"68557a9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-54a2bd7\" data-id=\"54a2bd7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dbea634 elementor-widget elementor-widget-heading\" data-id=\"dbea634\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>T\u00e9moignages<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ea9bc7 elementor-widget elementor-widget-spacer\" data-id=\"3ea9bc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ffb2141 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"ffb2141\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f29d105\" data-id=\"f29d105\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d78be5b elementor-widget elementor-widget-text-editor\" data-id=\"d78be5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u201cJe recommande vivement les services de Costmasters. Leur expertise dans la navigation du syst\u00e8me fiscal belge complexe et leur professionnalisme dans la gestion de mes dossiers m\u2019ont \u00e9t\u00e9 d\u2019une aide pr\u00e9cieuse. Ils sont r\u00e9actifs, rigoureux et efficaces.\u201d<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0fc8cb elementor-widget elementor-widget-heading\" data-id=\"e0fc8cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Marta M.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82e6dcd elementor-widget elementor-widget-heading\" data-id=\"82e6dcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ind\u00e9pendante<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-bd02dd6\" data-id=\"bd02dd6\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-af79f9c elementor-widget elementor-widget-text-editor\" data-id=\"af79f9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u201cJe suis extr\u00eamement satisfaite du travail de Costmasters. Son expertise en comptabilit\u00e9 est remarquable , et me permet de comprendre les aspects complexes de ma situation. Sa r\u00e9activit\u00e9 et sa disponibilit\u00e9 sont tr\u00e8s appr\u00e9ci\u00e9s.\u201d<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-219b586 elementor-widget elementor-widget-heading\" data-id=\"219b586\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Muriel<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d54e4eb elementor-widget elementor-widget-heading\" data-id=\"d54e4eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ind\u00e9pendante<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e5918b elementor-widget elementor-widget-spacer\" data-id=\"4e5918b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9dbebc4 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"9dbebc4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-229dfda\" data-id=\"229dfda\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-25dbeb3 elementor-widget elementor-widget-text-editor\" data-id=\"25dbeb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u201cApr\u00e8s de nombreuses ann\u00e9es d&rsquo;exp\u00e9rience dans la vie des affaires, je n&rsquo;ai jamais rencontr\u00e9 de cabinet comptable comptant autant d&rsquo;expertise, combin\u00e9e avec un sens de l&rsquo;humain aussi d\u00e9velopp\u00e9. Je ne puis que conseiller vivement de faire appel \u00e0 ce cabinet qui qui donne des couleurs aux chiffres.\u201d<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a33c714 elementor-widget elementor-widget-heading\" data-id=\"a33c714\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Victor H.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c350fb elementor-widget elementor-widget-heading\" data-id=\"5c350fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Entepreneur<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-194a89c\" data-id=\"194a89c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b5455be elementor-widget elementor-widget-text-editor\" data-id=\"b5455be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u201cJe recommande vivement Costmasters et ses collaborateurs qui se sont occup\u00e9s de mon dossier avec rigueur et professionnalisme et toujours avec beaucoup de gentillesse.\u201d<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c49596 elementor-widget elementor-widget-heading\" data-id=\"1c49596\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Michel C.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24db9f1 elementor-widget elementor-widget-heading\" data-id=\"24db9f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Entrepreneur<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1eda2f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1eda2f5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1e19d3b\" data-id=\"1e19d3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b537356 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"b537356\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-1696e17\" data-id=\"1696e17\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-14d7336 elementor-widget elementor-widget-heading\" data-id=\"14d7336\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">N\u2019attendez plus pour \u00e9valuer vote soci\u00e9t\u00e9, que ce soit en perspective de la taxe sur les plus-values ou dans un autre contexte, contactez-nous si vous souhaitez en connai\u0302tre la valeur.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff39ddf elementor-button-info elementor-align-center elementor-widget elementor-widget-button\" data-id=\"ff39ddf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm elementor-animation-grow\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Prendre rendez-vous<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La taxation des plus-values financi\u00e8res Quand et comment \u00e9valuer vos actions non cot\u00e9es\u00a0? Les plus-values sur actifs financiers r\u00e9alis\u00e9es depuis le 1er janvier 2026 sont soumises \u00e0 une taxe de 10%, sauf exceptions.Voici tout ce que vous devez savoir pour anticiper et optimiser votre situation. Parlez-en avec un expert En savoir plus (video) Que dit &#8230; <a title=\"Costmasters &#8211; Taxation des plus-values financi\u00e8res en Belgique\" class=\"read-more\" href=\"https:\/\/www.costmasters.com\/en\/taxation-plus-values-belgique\/\" aria-label=\"More on Costmasters &#8211; Taxation des plus-values financi\u00e8res en Belgique\">Read more<\/a><\/p>","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-2517","page","type-page","status-publish"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Costmasters - Taxation des plus-values financi\u00e8res en Belgique<\/title>\n<meta name=\"description\" content=\"Nouvelle taxation des plus-values en Belgique : r\u00e8gles, calcul et enjeux. 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