{"id":4551,"date":"2024-05-07T15:57:43","date_gmt":"2024-05-07T14:57:43","guid":{"rendered":"https:\/\/pkfbofidi.com\/nieuwe-opportuniteiten-bij-uitkering-van-onroerend-goed-als-dividend\/"},"modified":"2025-02-03T10:27:06","modified_gmt":"2025-02-03T09:27:06","slug":"distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/","title":{"rendered":"Distribution de biens \u00e0 titre de dividende en nature ou d\u2019avance sur le solde de liquidation : la position 19078 modifi\u00e9e offre de nouvelles opportunit\u00e9s"},"content":{"rendered":"<p>La fiscalit\u00e9 du retrait de biens immobiliers de la soci\u00e9t\u00e9 a d\u00e9j\u00e0 fait couler beaucoup d\u2019encre, notamment en ce qui concerne l\u2019application des droits d\u2019enregistrement \u00e0 cet \u00e9gard. Sans vouloir donner ci-dessous une \u00e9ni\u00e8me interview sur cette mati\u00e8re particuli\u00e8rement complexe, nous ne voulons pas vous priver de l\u2019impact de la position 19078 modifi\u00e9e de l\u2019Administration fiscale flamande. En effet, le changement de point de vue dans le cadre de la distribution de dividendes en nature ou de la distribution d\u2019un bien immobilier \u00e0 titre d\u2019avance sur le solde de liquidation, peut \u00e9galement offrir une (nouvelle) opportunit\u00e9 pour vous.<\/p>\n<h2>Un petit rappel<\/h2>\n<p>En principe, lorsqu\u2019un ou plusieurs associ\u00e9s acqui\u00e8rent un bien immobilier de leur soci\u00e9t\u00e9, le droit de vente est en principe pr\u00e9lev\u00e9 sur cette acquisition. Cette disposition fictive dans les droits d\u2019enregistrement entra\u00eene donc un pr\u00e9l\u00e8vement suppl\u00e9mentaire de 12% (\u00e0 condition que le bien immobilier se situe en Flandre). Pour une soci\u00e9t\u00e9 anonyme, il n\u2019y a pas d\u2019\u00e9chappatoire \u00e0 ce pr\u00e9l\u00e8vement de principe.<\/p>\n<p>En revanche, il existe des exceptions pour les soci\u00e9t\u00e9s sans capital (soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e, soci\u00e9t\u00e9 en nom collectif, soci\u00e9t\u00e9 coop\u00e9rative ou soci\u00e9t\u00e9 en commandite) :<\/p>\n<ul>\n<li>Si l\u2019on a apport\u00e9 le bien soi-m\u00eame ou que l\u2019on \u00e9tait d\u00e9j\u00e0 associ\u00e9 au moment de l\u2019achat, le droit d\u2019enregistrement sera per\u00e7u en fonction de la nature r\u00e9elle de l\u2019acquisition. Concr\u00e8tement, cela signifie qu\u2019il est possible d\u2019appliquer \u00e9galement le droit de distribution (2,5 %) ou m\u00eame le droit fixe (50 euros). Dans la pratique, cette exception est \u00e9galement d\u00e9sign\u00e9e sous le nom de \u00ab r\u00e8gle du partenaire historique \u00bb.<\/li>\n<li>Si le bien immobilier est attribu\u00e9 \u00e0 tous les associ\u00e9s lors d\u2019une liquidation (partielle) au prorata de leur participation, la perception du droit d\u2019enregistrement sera \u00ab diff\u00e9r\u00e9e \u00bb et le bien sera retir\u00e9 avec l\u2019application du droit fixe. C\u2019est ce que l\u2019on appelle le \u2018r\u00e9gime d\u2019attente\u2019.<\/li>\n<\/ul>\n<h2>Qu\u2019est-ce qui a chang\u00e9 ?<\/h2>\n<h3>A. Le versement d\u2019une avance sur le solde de liquidation peut d\u00e9sormais b\u00e9n\u00e9ficier du r\u00e9gime d\u2019attente. <\/h3>\n<p>Auparavant, il n\u2019\u00e9tait pas certain que l\u2019attribution d\u2019un bien immobilier en cours de liquidation puisse \u00eatre consid\u00e9r\u00e9e comme une avance sur le solde de liquidation dans le cadre du \u2019r\u00e9gime d\u2019attente\u2019.<\/p>\n<p>Dans sa position 19078, l\u2019Administration fiscale flamande a pr\u00e9cis\u00e9 que le transfert de biens immobiliers \u2013 provenant d\u2019une soci\u00e9t\u00e9 dissoute et mise en liquidation \u2013 \u00e0 tous les associ\u00e9s, au prorata de leur participation, au moyen d\u2019une avance sur le solde de liquidation, doit \u00eatre consid\u00e9r\u00e9 comme une acquisition \u00e9ligible au r\u00e9gime d\u2019attente.<\/p>\n<p>Vous vous demandez peut-\u00eatre : \u00ab <em>Mais pourquoi pas simplement attendre la cl\u00f4ture de la liquidation?<\/em> \u00bb.<\/p>\n<p>Vous avez bien s\u00fbr raison, mais la distribution du bien immobilier en tant qu\u2019avance sur le solde de liquidation permet de constituer des r\u00e9serves de liquidation suppl\u00e9mentaires avant la liquidation. En effet, au moment du versement de l\u2019avance, la plus-value sur le bien doit \u00eatre exprim\u00e9e. Celle-ci peut ensuite \u00eatre utilis\u00e9e pour constituer une r\u00e9serve de liquidation suppl\u00e9mentaire. De cette mani\u00e8re, le pr\u00e9l\u00e8vement du pr\u00e9compte mobilier sur la distribution peut se limiter au solde de liquidation de 10 % d\u00e9j\u00e0 pay\u00e9 (au lieu de 30 %).<\/p>\n<h3>B. La distribution d\u2019un bien immobilier en tant que dividende en nature n\u2019est plus automatiquement soumise au droit de vente <\/h3>\n<p>Lorsque la distribution d\u2019un bien immobilier est imput\u00e9e aux r\u00e9serves disponibles, l\u2019application de la r\u00e8gle d\u2019attente est exclue. Bien qu\u2019il soit toujours possible d\u2019invoquer la r\u00e8gle du partenaire historique, Vlabel partait toujours du principe qu\u2019une telle distribution devait \u00eatre assimil\u00e9e \u00e0 une cession \u00e0 titre on\u00e9reux, de sorte que le droit de vente \u00e9tait toujours applicable.<\/p>\n<p>Toutefois, en raison de la position modifi\u00e9e, cette \u00e9quivalence ne sera plus pr\u00e9sum\u00e9e, ce qui signifie que le droit de vente ne s\u2019appliquera pas.<\/p>\n<h2>Nos experts PKF BOFIDI seront heureux de vous aider<\/h2>\n<p>Le nouveau point de vue de l\u2019Administration fiscale flamande offre de nouvelles possibilit\u00e9s pour retirer des biens immobiliers de votre entreprise d\u2019une mani\u00e8re fiscalement avantageuse. Il est par cons\u00e9quent certainement utile d\u2019examiner (\u00e0 nouveau) votre dossier de plus pr\u00e8s.<\/p>\n<p>Vous avez une question sur votre dossier ? N\u2019h\u00e9sitez pas \u00e0 <a href=\"https:\/\/pkfbofidi.com\/fr\/contact\/\">contacter<\/a> Larissa Cobbaert, experte en Estate Planning chez PKF BOFIDI. Elle sera heureuse de vous aider.<\/p>\n<p>Cet article a \u00e9t\u00e9 \u00e9crit par Larissa Cobbaert.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La position 190.78 modifi\u00e9e cr\u00e9e de nouvelles possibilit\u00e9s de distribution de biens sous forme de dividende en nature ou d&rsquo;avance sur un solde de liquidation. Cet article examine les implications fiscales de ces d\u00e9veloppements et la mani\u00e8re dont les entreprises peuvent en b\u00e9n\u00e9ficier dans le cadre juridique actuel. <\/p>\n","protected":false},"author":1,"featured_media":1159,"comment_status":"open","ping_status":"open","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":[228,170],"class_list":["post-4551","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-legal-fr-2","tag-pkf-bofidi-legal-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.4 (Yoast SEO v24.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Distribution de biens \u00e0 titre de dividende en nature ou d\u2019avance sur le solde de liquidation : la position 19078 modifi\u00e9e offre de nouvelles opportunit\u00e9s | 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\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Distribution de biens \u00e0 titre de dividende en nature ou d\u2019avance sur le solde de liquidation : la position 19078 modifi\u00e9e offre de nouvelles opportunit\u00e9s\" \/>\n<meta property=\"og:description\" content=\"La position 190.78 modifi\u00e9e cr\u00e9e de nouvelles possibilit\u00e9s de distribution de biens sous forme de dividende en nature ou d&#039;avance sur un solde de liquidation. Cet article examine les implications fiscales de ces d\u00e9veloppements et la mani\u00e8re dont les entreprises peuvent en b\u00e9n\u00e9ficier dans le cadre juridique actuel.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/\" \/>\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=\"2024-05-07T14:57:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-03T09:27:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2024\/05\/Bofidi-uitkering-onroerend-goed-als-dividend.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Vinix\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Vinix\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/\"},\"author\":{\"name\":\"Vinix\",\"@id\":\"https:\/\/pkfbofidi.com\/fr\/#\/schema\/person\/78a5c9c0f63ce8e26e9acef742bc996b\"},\"headline\":\"Distribution de biens \u00e0 titre de dividende en nature ou d\u2019avance sur le solde de liquidation : la position 19078 modifi\u00e9e offre de nouvelles opportunit\u00e9s\",\"datePublished\":\"2024-05-07T14:57:43+00:00\",\"dateModified\":\"2025-02-03T09:27:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/\"},\"wordCount\":815,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/pkfbofidi.com\/fr\/#organization\"},\"image\":{\"@id\":\"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2024\/05\/Bofidi-uitkering-onroerend-goed-als-dividend.webp\",\"keywords\":[\"Legal\",\"PKF BOFIDI Legal\"],\"articleSection\":[\"Blog\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/\",\"url\":\"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/\",\"name\":\"Distribution de biens \u00e0 titre de dividende en nature ou d\u2019avance sur le solde de liquidation : la position 19078 modifi\u00e9e offre de nouvelles opportunit\u00e9s | PKF BOFIDI\",\"isPartOf\":{\"@id\":\"https:\/\/pkfbofidi.com\/fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2024\/05\/Bofidi-uitkering-onroerend-goed-als-dividend.webp\",\"datePublished\":\"2024-05-07T14:57:43+00:00\",\"dateModified\":\"2025-02-03T09:27:06+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/#primaryimage\",\"url\":\"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2024\/05\/Bofidi-uitkering-onroerend-goed-als-dividend.webp\",\"contentUrl\":\"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2024\/05\/Bofidi-uitkering-onroerend-goed-als-dividend.webp\",\"width\":1920,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/pkfbofidi.com\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Distribution de biens \u00e0 titre de dividende en nature ou d\u2019avance sur le solde de liquidation : la position 19078 modifi\u00e9e offre de nouvelles opportunit\u00e9s\"}]},{\"@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\/78a5c9c0f63ce8e26e9acef742bc996b\",\"name\":\"Vinix\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/pkfbofidi.com\/fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/bd146393b4f26a7c561d0d0b786dc63d9b4c0af7c64844e144debf581abde054?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/bd146393b4f26a7c561d0d0b786dc63d9b4c0af7c64844e144debf581abde054?s=96&d=mm&r=g\",\"caption\":\"Vinix\"},\"sameAs\":[\"https:\/\/pkfbofidi.com\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Distribution de biens \u00e0 titre de dividende en nature ou d\u2019avance sur le solde de liquidation : la position 19078 modifi\u00e9e offre de nouvelles opportunit\u00e9s | 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\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/","og_locale":"fr_FR","og_type":"article","og_title":"Distribution de biens \u00e0 titre de dividende en nature ou d\u2019avance sur le solde de liquidation : la position 19078 modifi\u00e9e offre de nouvelles opportunit\u00e9s","og_description":"La position 190.78 modifi\u00e9e cr\u00e9e de nouvelles possibilit\u00e9s de distribution de biens sous forme de dividende en nature ou d'avance sur un solde de liquidation. Cet article examine les implications fiscales de ces d\u00e9veloppements et la mani\u00e8re dont les entreprises peuvent en b\u00e9n\u00e9ficier dans le cadre juridique actuel.","og_url":"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/","og_site_name":"PKF BOFIDI","article_publisher":"https:\/\/www.facebook.com\/pkfBofidi\/","article_published_time":"2024-05-07T14:57:43+00:00","article_modified_time":"2025-02-03T09:27:06+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2024\/05\/Bofidi-uitkering-onroerend-goed-als-dividend.webp","type":"image\/webp"}],"author":"Vinix","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Vinix","Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/#article","isPartOf":{"@id":"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/"},"author":{"name":"Vinix","@id":"https:\/\/pkfbofidi.com\/fr\/#\/schema\/person\/78a5c9c0f63ce8e26e9acef742bc996b"},"headline":"Distribution de biens \u00e0 titre de dividende en nature ou d\u2019avance sur le solde de liquidation : la position 19078 modifi\u00e9e offre de nouvelles opportunit\u00e9s","datePublished":"2024-05-07T14:57:43+00:00","dateModified":"2025-02-03T09:27:06+00:00","mainEntityOfPage":{"@id":"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/"},"wordCount":815,"commentCount":0,"publisher":{"@id":"https:\/\/pkfbofidi.com\/fr\/#organization"},"image":{"@id":"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/#primaryimage"},"thumbnailUrl":"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2024\/05\/Bofidi-uitkering-onroerend-goed-als-dividend.webp","keywords":["Legal","PKF BOFIDI Legal"],"articleSection":["Blog"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/","url":"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/","name":"Distribution de biens \u00e0 titre de dividende en nature ou d\u2019avance sur le solde de liquidation : la position 19078 modifi\u00e9e offre de nouvelles opportunit\u00e9s | PKF BOFIDI","isPartOf":{"@id":"https:\/\/pkfbofidi.com\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/#primaryimage"},"image":{"@id":"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/#primaryimage"},"thumbnailUrl":"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2024\/05\/Bofidi-uitkering-onroerend-goed-als-dividend.webp","datePublished":"2024-05-07T14:57:43+00:00","dateModified":"2025-02-03T09:27:06+00:00","breadcrumb":{"@id":"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/#primaryimage","url":"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2024\/05\/Bofidi-uitkering-onroerend-goed-als-dividend.webp","contentUrl":"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2024\/05\/Bofidi-uitkering-onroerend-goed-als-dividend.webp","width":1920,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/pkfbofidi.com\/fr\/distribution-de-biens-a-titre-de-dividende-en-nature-ou-davance-sur-le-solde-de-liquidation-la-position-19078-modifiee-offre-de-nouvelles-opportunites\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/pkfbofidi.com\/fr\/"},{"@type":"ListItem","position":2,"name":"Distribution de biens \u00e0 titre de dividende en nature ou d\u2019avance sur le solde de liquidation : la position 19078 modifi\u00e9e offre de nouvelles opportunit\u00e9s"}]},{"@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\/78a5c9c0f63ce8e26e9acef742bc996b","name":"Vinix","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/pkfbofidi.com\/fr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/bd146393b4f26a7c561d0d0b786dc63d9b4c0af7c64844e144debf581abde054?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/bd146393b4f26a7c561d0d0b786dc63d9b4c0af7c64844e144debf581abde054?s=96&d=mm&r=g","caption":"Vinix"},"sameAs":["https:\/\/pkfbofidi.com"]}]}},"_links":{"self":[{"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/posts\/4551","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/comments?post=4551"}],"version-history":[{"count":3,"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/posts\/4551\/revisions"}],"predecessor-version":[{"id":6240,"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/posts\/4551\/revisions\/6240"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/media\/1159"}],"wp:attachment":[{"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/media?parent=4551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/categories?post=4551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pkfbofidi.com\/fr\/wp-json\/wp\/v2\/tags?post=4551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}