{"id":10352,"date":"2026-05-22T10:55:25","date_gmt":"2026-05-22T09:55:25","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=10352"},"modified":"2026-05-22T10:55:26","modified_gmt":"2026-05-22T09:55:26","slug":"taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\/","title":{"rendered":"Taxe sur les plus-values : une \u00e9valuation correcte au 31 d\u00e9cembre 2025 est cruciale"},"content":{"rendered":"<h2>Comment l\u2019\u00e9valuation est-elle effectu\u00e9e ?<\/h2>\n<p>Pour l\u2019\u00e9valuation des actions au 31 d\u00e9cembre 2025, il est tenu compte de la valeur la plus \u00e9lev\u00e9e r\u00e9sultant de l\u2019une des m\u00e9thodes ci-dessous :<\/p>\n<ul>\n<li>La valeur retenue lors d\u2019un transfert \u00e0 titre on\u00e9reux entre <strong>parties ind\u00e9pendantes<\/strong>, ou \u00e0 l\u2019occasion d\u2019une augmentation de capital ou de la constitution d\u2019une soci\u00e9t\u00e9 entre le 1er janvier et le 31 d\u00e9cembre 2025.<\/li>\n<li>La valeur r\u00e9sultant <strong>d\u2019une formule d\u2019\u00e9valuation reprise dans un contrat<\/strong> ou dans <strong>une option de vente contractuelle<\/strong> en vigueur au 1er janvier 2026.<\/li>\n<li>Un montant \u00e9gal aux <strong>capitaux propres augment\u00e9s de quatre fois l\u2019EBITDA<\/strong> du dernier exercice cl\u00f4tur\u00e9 avant le 1er janvier 2026. C\u2019est ce que l\u2019on appelle l\u2019\u00ab \u00e9valuation forfaitaire \u00bb.<\/li>\n<\/ul>\n<h2>Quand l\u2019\u00e9valuation forfaitaire est-elle moins appropri\u00e9e ?<\/h2>\n<p>Cette \u00e9valuation forfaitaire est une formule purement fiscale, avec peu de fondement en \u00e9conomie d\u2019entreprise. Dans de nombreux cas, l\u2019\u00e9valuation forfaitaire conduira \u00e0 une valeur trop faible.<\/p>\n<p>Cela peut par exemple \u00eatre le cas pour :<\/p>\n<ul>\n<li>Une soci\u00e9t\u00e9 holding ou patrimoniale dont les capitaux propres comptables sont inf\u00e9rieurs \u00e0 la valeur r\u00e9elle ;<\/li>\n<li>Les secteurs dans lesquels des multiples d\u2019EBITDA plus \u00e9lev\u00e9s sont habituels.<\/li>\n<\/ul>\n<h2>\u00c9valuation par un r\u00e9viseur d\u2019entreprises<\/h2>\n<p>La loi pr\u00e9voit donc \u00e9galement la possibilit\u00e9 de faire d\u00e9terminer la valeur de r\u00e9f\u00e9rence par un r\u00e9viseur d\u2019entreprises ind\u00e9pendant, \u00e0 condition que celui-ci n\u2019agisse pas en tant que commissaire de la soci\u00e9t\u00e9.<\/p>\n<p>Cette \u00e9valuation doit \u00eatre effectu\u00e9e au plus tard le 31 d\u00e9cembre 2027. Bien qu\u2019il reste encore suffisamment de temps, nous recommandons de ne pas reporter cet exercice \u00e0 l\u2019approche de l\u2019\u00e9ch\u00e9ance.<\/p>\n<h2>Comment PKF BOFIDI Audit peut-il vous accompagner ?<\/h2>\n<p>PKF BOFIDI Audit vous accompagne dans la d\u00e9termination d\u2019une m\u00e9thode d\u2019\u00e9valuation appropri\u00e9e pour votre soci\u00e9t\u00e9, en tenant compte :<\/p>\n<ul>\n<li>des activit\u00e9s ;<\/li>\n<li>de la taille et du degr\u00e9 de maturit\u00e9 de l\u2019entreprise ;<\/li>\n<li>du contexte sp\u00e9cifique et des objectifs.<\/li>\n<\/ul>\n<p>Qu\u2019il s\u2019agisse d\u2019une soci\u00e9t\u00e9 patrimoniale, d\u2019une holding familiale ou d\u2019une entreprise de production, nos experts disposent de l\u2019exp\u00e9rience n\u00e9cessaire pour \u00e9tablir un rapport d\u2019\u00e9valuation ind\u00e9pendant.<\/p>\n<p>L\u2019administration fiscale conserve en effet toujours le droit de contr\u00f4ler un rapport d\u2019\u00e9valuation dans des cas exceptionnels, par exemple lorsqu\u2019il existe des indices selon lesquels l\u2019\u00e9valuation ne serait pas conforme au march\u00e9.<\/p>\n<p>Avez-vous des questions sur l\u2019impact de la nouvelle taxe sur les plus-values ou sur l\u2019\u00e9valuation de votre soci\u00e9t\u00e9 ? N\u2019h\u00e9sitez pas \u00e0 contacter nos experts :\u00a0<a href=\"mailto:frank.bloemen@pkfbofidi.com\">frank.bloemen@pkfbofidi.com<\/a> et <a href=\"mailto:lucas.gerardis@pkfbofidi.com\">lucas.gerardis@pkfbofidi.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 partir du 1er janvier 2026, la plus-value r\u00e9alis\u00e9e sur la vente d\u2019actions deviendra imposable (nouvel article 102 CIR 1992).<br \/>\nLes plus-values historiques constitu\u00e9es jusqu\u2019au 31 d\u00e9cembre 2025 inclus resteront en revanche exon\u00e9r\u00e9es. C\u2019est pourquoi une \u00e9valuation correcte au 31 d\u00e9cembre 2025 est cruciale. Cet \u00ab instantan\u00e9 \u00bb d\u00e9termine en effet la base de d\u00e9part pour un calcul fiscal ult\u00e9rieur.<\/p>\n","protected":false},"author":2,"featured_media":10348,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[94],"tags":[111,159,163],"class_list":["post-10352","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-audit-fr","tag-pkf-bofidi-fr","tag-pkf-bofidi-audit-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Taxe sur les plus-values : une \u00e9valuation correcte au 31 d\u00e9cembre 2025 est cruciale | PKF BOFIDI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pkfbofidi.com\/fr\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe sur les plus-values : une \u00e9valuation correcte au 31 d\u00e9cembre 2025 est cruciale\" \/>\n<meta property=\"og:description\" content=\"\u00c0 partir du 1er janvier 2026, la plus-value r\u00e9alis\u00e9e sur la vente d\u2019actions deviendra imposable (nouvel article 102 CIR 1992). Les plus-values historiques constitu\u00e9es jusqu\u2019au 31 d\u00e9cembre 2025 inclus resteront en revanche exon\u00e9r\u00e9es. C\u2019est pourquoi une \u00e9valuation correcte au 31 d\u00e9cembre 2025 est cruciale. Cet \u00ab instantan\u00e9 \u00bb d\u00e9termine en effet la base de d\u00e9part pour un calcul fiscal ult\u00e9rieur.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pkfbofidi.com\/fr\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\/\" \/>\n<meta property=\"og:site_name\" content=\"PKF BOFIDI\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/pkfBofidi\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-22T09:55:25+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-22T09:55:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2026\/05\/Photo-by-STYN.be-83.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1067\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Eva Pataer\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Eva Pataer\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\\\/\"},\"author\":{\"name\":\"Eva Pataer\",\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/#\\\/schema\\\/person\\\/abcfe4d24b16ab947b8245cd22174ed1\"},\"headline\":\"Taxe sur les plus-values : une \u00e9valuation correcte au 31 d\u00e9cembre 2025 est cruciale\",\"datePublished\":\"2026-05-22T09:55:25+00:00\",\"dateModified\":\"2026-05-22T09:55:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\\\/\"},\"wordCount\":459,\"publisher\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/pkfbofidi.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/Photo-by-STYN.be-83.jpg\",\"keywords\":[\"Audit\",\"PKF BOFIDI\",\"PKF BOFIDI Audit\"],\"articleSection\":[\"Blog\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\\\/\",\"url\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\\\/\",\"name\":\"Taxe sur les plus-values : une \u00e9valuation correcte au 31 d\u00e9cembre 2025 est cruciale | PKF BOFIDI\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/pkfbofidi.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/Photo-by-STYN.be-83.jpg\",\"datePublished\":\"2026-05-22T09:55:25+00:00\",\"dateModified\":\"2026-05-22T09:55:26+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\\\/#primaryimage\",\"url\":\"https:\\\/\\\/pkfbofidi.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/Photo-by-STYN.be-83.jpg\",\"contentUrl\":\"https:\\\/\\\/pkfbofidi.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/Photo-by-STYN.be-83.jpg\",\"width\":1600,\"height\":1067,\"caption\":\"Photo by STYN.be (c)\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxe sur les plus-values : une \u00e9valuation correcte au 31 d\u00e9cembre 2025 est cruciale\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/\",\"name\":\"PKF BOFIDI\",\"description\":\"Versterk jouw onderneming met d\u00e9 adviseur voor de ambitieuze ondernemer. Deskundige ondersteuning van audit tot tax &amp; accountancy.\",\"publisher\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/#organization\",\"name\":\"PKF BOFIDI\",\"url\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/pkfbofidi.com\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/bofidi-logo-hover-new.svg\",\"contentUrl\":\"https:\\\/\\\/pkfbofidi.com\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/bofidi-logo-hover-new.svg\",\"width\":1,\"height\":1,\"caption\":\"PKF BOFIDI\"},\"image\":{\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/pkfBofidi\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/bofidi\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCi5S4WSYs9Fnclf7dU4lEIQ\",\"https:\\\/\\\/www.tiktok.com\\\/@pkfbofidi\",\"https:\\\/\\\/www.instagram.com\\\/bofidi_morethananumber\\\/?hl=nl\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/pkfbofidi.com\\\/fr\\\/#\\\/schema\\\/person\\\/abcfe4d24b16ab947b8245cd22174ed1\",\"name\":\"Eva Pataer\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1367563a91f39ba41f405bca6fe4d08614f62ef39f07272453fbec14a7c518d1?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1367563a91f39ba41f405bca6fe4d08614f62ef39f07272453fbec14a7c518d1?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1367563a91f39ba41f405bca6fe4d08614f62ef39f07272453fbec14a7c518d1?s=96&d=mm&r=g\",\"caption\":\"Eva Pataer\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Taxe sur les plus-values : une \u00e9valuation correcte au 31 d\u00e9cembre 2025 est cruciale | PKF BOFIDI","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/pkfbofidi.com\/fr\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\/","og_locale":"fr_FR","og_type":"article","og_title":"Taxe sur les plus-values : une \u00e9valuation correcte au 31 d\u00e9cembre 2025 est cruciale","og_description":"\u00c0 partir du 1er janvier 2026, la plus-value r\u00e9alis\u00e9e sur la vente d\u2019actions deviendra imposable (nouvel article 102 CIR 1992). Les plus-values historiques constitu\u00e9es jusqu\u2019au 31 d\u00e9cembre 2025 inclus resteront en revanche exon\u00e9r\u00e9es. C\u2019est pourquoi une \u00e9valuation correcte au 31 d\u00e9cembre 2025 est cruciale. Cet \u00ab instantan\u00e9 \u00bb d\u00e9termine en effet la base de d\u00e9part pour un calcul fiscal ult\u00e9rieur.","og_url":"https:\/\/pkfbofidi.com\/fr\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\/","og_site_name":"PKF BOFIDI","article_publisher":"https:\/\/www.facebook.com\/pkfBofidi\/","article_published_time":"2026-05-22T09:55:25+00:00","article_modified_time":"2026-05-22T09:55:26+00:00","og_image":[{"width":1600,"height":1067,"url":"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2026\/05\/Photo-by-STYN.be-83.jpg","type":"image\/jpeg"}],"author":"Eva Pataer","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Eva Pataer","Dur\u00e9e de lecture estim\u00e9e":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/pkfbofidi.com\/fr\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\/#article","isPartOf":{"@id":"https:\/\/pkfbofidi.com\/fr\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\/"},"author":{"name":"Eva Pataer","@id":"https:\/\/pkfbofidi.com\/fr\/#\/schema\/person\/abcfe4d24b16ab947b8245cd22174ed1"},"headline":"Taxe sur les plus-values : une \u00e9valuation correcte au 31 d\u00e9cembre 2025 est cruciale","datePublished":"2026-05-22T09:55:25+00:00","dateModified":"2026-05-22T09:55:26+00:00","mainEntityOfPage":{"@id":"https:\/\/pkfbofidi.com\/fr\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\/"},"wordCount":459,"publisher":{"@id":"https:\/\/pkfbofidi.com\/fr\/#organization"},"image":{"@id":"https:\/\/pkfbofidi.com\/fr\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\/#primaryimage"},"thumbnailUrl":"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2026\/05\/Photo-by-STYN.be-83.jpg","keywords":["Audit","PKF BOFIDI","PKF BOFIDI Audit"],"articleSection":["Blog"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/pkfbofidi.com\/fr\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\/","url":"https:\/\/pkfbofidi.com\/fr\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\/","name":"Taxe sur les plus-values : une \u00e9valuation correcte au 31 d\u00e9cembre 2025 est cruciale | PKF BOFIDI","isPartOf":{"@id":"https:\/\/pkfbofidi.com\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/pkfbofidi.com\/fr\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\/#primaryimage"},"image":{"@id":"https:\/\/pkfbofidi.com\/fr\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\/#primaryimage"},"thumbnailUrl":"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2026\/05\/Photo-by-STYN.be-83.jpg","datePublished":"2026-05-22T09:55:25+00:00","dateModified":"2026-05-22T09:55:26+00:00","breadcrumb":{"@id":"https:\/\/pkfbofidi.com\/fr\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/pkfbofidi.com\/fr\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/pkfbofidi.com\/fr\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\/#primaryimage","url":"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2026\/05\/Photo-by-STYN.be-83.jpg","contentUrl":"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2026\/05\/Photo-by-STYN.be-83.jpg","width":1600,"height":1067,"caption":"Photo by STYN.be (c)"},{"@type":"BreadcrumbList","@id":"https:\/\/pkfbofidi.com\/fr\/taxe-sur-les-plus-values-une-evaluation-correcte-au-31-decembre-2025-est-cruciale\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/pkfbofidi.com\/fr\/"},{"@type":"ListItem","position":2,"name":"Taxe sur les plus-values : une \u00e9valuation correcte au 31 d\u00e9cembre 2025 est cruciale"}]},{"@type":"WebSite","@id":"https:\/\/pkfbofidi.com\/fr\/#website","url":"https:\/\/pkfbofidi.com\/fr\/","name":"PKF BOFIDI","description":"Versterk jouw onderneming met d\u00e9 adviseur voor de ambitieuze ondernemer. Deskundige ondersteuning van audit tot tax &amp; accountancy.","publisher":{"@id":"https:\/\/pkfbofidi.com\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/pkfbofidi.com\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/pkfbofidi.com\/fr\/#organization","name":"PKF BOFIDI","url":"https:\/\/pkfbofidi.com\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/pkfbofidi.com\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2025\/01\/bofidi-logo-hover-new.svg","contentUrl":"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2025\/01\/bofidi-logo-hover-new.svg","width":1,"height":1,"caption":"PKF BOFIDI"},"image":{"@id":"https:\/\/pkfbofidi.com\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/pkfBofidi\/","https:\/\/www.linkedin.com\/company\/bofidi\/","https:\/\/www.youtube.com\/channel\/UCi5S4WSYs9Fnclf7dU4lEIQ","https:\/\/www.tiktok.com\/@pkfbofidi","https:\/\/www.instagram.com\/bofidi_morethananumber\/?hl=nl"]},{"@type":"Person","@id":"https:\/\/pkfbofidi.com\/fr\/#\/schema\/person\/abcfe4d24b16ab947b8245cd22174ed1","name":"Eva Pataer","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/1367563a91f39ba41f405bca6fe4d08614f62ef39f07272453fbec14a7c518d1?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/1367563a91f39ba41f405bca6fe4d08614f62ef39f07272453fbec14a7c518d1?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1367563a91f39ba41f405bca6fe4d08614f62ef39f07272453fbec14a7c518d1?s=96&d=mm&r=g","caption":"Eva Pataer"}}]}},"_links":{"self":[{"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/posts\/10352","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/comments?post=10352"}],"version-history":[{"count":1,"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/posts\/10352\/revisions"}],"predecessor-version":[{"id":10353,"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/posts\/10352\/revisions\/10353"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/media\/10348"}],"wp:attachment":[{"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/media?parent=10352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/categories?post=10352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/tags?post=10352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}