{"id":8960,"date":"2025-06-30T10:13:11","date_gmt":"2025-06-30T09:13:11","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=8960"},"modified":"2025-07-03T16:07:17","modified_gmt":"2025-07-03T15:07:17","slug":"distribution-des-reserves-de-liquidation-ou-dividende-vvprbis-que-choisir-lors-de-cette-assemblee-generale-a-la-lumiere-de-laccord-de-coalition","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/distribution-des-reserves-de-liquidation-ou-dividende-vvprbis-que-choisir-lors-de-cette-assemblee-generale-a-la-lumiere-de-laccord-de-coalition\/","title":{"rendered":"Distribution des r\u00e9serves de liquidation ou dividende VVPRbis : que choisir lors de cette assembl\u00e9e g\u00e9n\u00e9rale \u00e0 la lumi\u00e8re de l&rsquo;accord de coalition ?"},"content":{"rendered":"<ul>\n<li>R\u00e9serves de liquidation \u2013 comment cela fonctionne-t-il actuellement ? Selon les r\u00e8gles actuelles, une soci\u00e9t\u00e9 PME peut constituer des r\u00e9serves de liquidation \u00e0 10 % de pr\u00e9compte mobilier (RV) l&rsquo;ann\u00e9e de constitution, puis les distribuer \u00e0 5 % de RV apr\u00e8s une p\u00e9riode d&rsquo;attente d&rsquo;au moins 5 ans. La charge fiscale sur le dividende est donc de 13,64 %.<\/li>\n<li>R\u00e9serves de liquidation en cas de liquidation ? En cas de liquidation (anticip\u00e9e) de la soci\u00e9t\u00e9, il n&rsquo;y a pas de RV suppl\u00e9mentaire lors de la distribution des r\u00e9serves de liquidation constitu\u00e9es, m\u00eame si elles ont \u00e9t\u00e9 constitu\u00e9es depuis moins de 5 ans. La charge fiscale reste de 10 % dans ce cas.<\/li>\n<li>Dividendes VVPRbis \u2013 m\u00e9thode alternative, sous des conditions plus strictes. Les soci\u00e9t\u00e9s PME peuvent alternativement, si elles remplissent certaines conditions, distribuer des dividendes \u00e0 15 % de RV sur leur capital VVPRbis, accord\u00e9 ou attribu\u00e9 \u00e0 partir de la r\u00e9partition des b\u00e9n\u00e9fices pour le 3\u00e8me exercice (et les exercices suivants) APR\u00c8S celui de leur apport. Inconv\u00e9nient du dividende VVPRbis = toutes les soci\u00e9t\u00e9s ne sont pas \u00e9ligibles (des conditions strictes doivent \u00eatre respect\u00e9es).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><strong>Accord de coalition \u2013 \u00e9galisation des dividendes VVPRbis et des r\u00e9serves de liquidation \u2013 d\u00e8s le 1er juillet 2025 ?<\/strong><\/h2>\n<p>&nbsp;<\/p>\n<h3><strong>Projet de loi de programme fiscal <\/strong><\/h3>\n<p>Les r\u00e9serves de liquidation constitu\u00e9es d&rsquo;au moins 3 ans (mais moins de 5 ans) pourraient \u00eatre distribu\u00e9es \u00e0 6,5 % de RV (au lieu de 5 %) \u00e0 partir du 01\/07\/2025. En th\u00e9orie, cela concernerait les r\u00e9serves de liquidation constitu\u00e9es jusqu&rsquo;aux exercices au 30\/06\/2022 (ou plus t\u00f4t). Pour les nouvelles r\u00e9serves de liquidation \u00e0 constituer pour les exercices apr\u00e8s le 31\/12\/2025, la p\u00e9riode d&rsquo;attente de 5 ans serait r\u00e9duite \u00e0 3 ans, et \u00e0 un taux de 6,5 % (au lieu de 5 %). La charge fiscale sur les r\u00e9serves de liquidation et les dividendes VVPRbis serait donc \u00e9galis\u00e9e \u00e0 15 %.<br \/>\nLe jeudi 26 juin 2025, le gouvernement f\u00e9d\u00e9ral souhaitait faire voter sa loi-programme \u00e0 la Chambre des repr\u00e9sentants, afin que certaines mesures fiscales puissent entrer en vigueur le mardi 1er juillet 2025. Mais l\u2019opposition a modifi\u00e9 ces plans par une man\u0153uvre de retardement. Il faut donc encore patienter avant l\u2019entr\u00e9e en vigueur (et donc aussi avant le versement).<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Quel choix faire lors de l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale (annuelle ou sp\u00e9ciale) ? <\/strong><\/h3>\n<p>Divers facteurs peuvent jouer un r\u00f4le dans la d\u00e9cision de distribuer ou non les r\u00e9serves de liquidation constitu\u00e9es (d&rsquo;au moins 3, mais moins de 5 ans) de mani\u00e8re anticip\u00e9e du point de vue des actionnaires, tels que :<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>L&rsquo;actionnaire a besoin d&rsquo;argent de toute urgence (par exemple pour un projet immobilier priv\u00e9 et\/ou des r\u00e9novations, ou un investissement priv\u00e9 dans l&rsquo;espoir d&rsquo;un rendement plus \u00e9lev\u00e9) ;<\/li>\n<li>Le taux d&rsquo;inflation attendu pour les 2-3 prochaines ann\u00e9es (si le taux d&rsquo;inflation est trop \u00e9lev\u00e9 pour les ann\u00e9es \u00e0 venir : mieux vaut distribuer les r\u00e9serves de liquidation de mani\u00e8re anticip\u00e9e ?) ;<\/li>\n<li>Restructuration en cours o\u00f9 l&rsquo;exc\u00e9dent de tr\u00e9sorerie doit \u00eatre distribu\u00e9 \u00e0 l&rsquo;avance ;<\/li>\n<li>Cessation compl\u00e8te (liquidation) de la soci\u00e9t\u00e9 en vue (si oui, distribuer les r\u00e9serves de liquidation uniquement lors de la liquidation \u2013 aucun RV suppl\u00e9mentaire d\u00fb) ou continuer les activit\u00e9s ind\u00e9pendantes pendant une longue p\u00e9riode ?<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><strong>Quelques conseils pratiques<\/strong><\/h2>\n<p>&nbsp;<\/p>\n<ul>\n<li>Si vous n&rsquo;avez pas de raison urgente de distribution anticip\u00e9e, et si le taux d&rsquo;inflation attendu est moyen (par exemple 2 %), il y a peu de raisons de distribuer les r\u00e9serves de liquidation existantes de mani\u00e8re anticip\u00e9e \u00e0 un taux de RV plus \u00e9lev\u00e9 de 6,5 % RV.<\/li>\n<li>Si vous deviez arr\u00eater \/ liquider votre soci\u00e9t\u00e9 \u00e0 court terme, il est recommand\u00e9 de ne pas distribuer les r\u00e9serves de liquidation de mani\u00e8re anticip\u00e9e, car vous n&rsquo;avez pas \u00e0 payer de RV suppl\u00e9mentaire lors de la liquidation (cf. la charge fiscale reste de 10 %).<\/li>\n<li>Supposons que vous soyez \u00e9ligible \u00e0 la fois aux dividendes VVPRbis et aux r\u00e9serves de liquidation, mais que vous pr\u00e9voyez de transf\u00e9rer les actions \u00e0 une tierce personne physique, alors la constitution de r\u00e9serves de liquidation resterait conseill\u00e9e pour distribuer les b\u00e9n\u00e9fices futurs \u00e0 un taux de RV plus bas.<\/li>\n<li>Remarque : si vous avez constitu\u00e9 des r\u00e9serves de liquidation (10 % de pr\u00e9compte mobilier pay\u00e9) et que les actions sont transf\u00e9r\u00e9es \u00e0 une soci\u00e9t\u00e9 repreneuse, vous ne pouvez pas r\u00e9cup\u00e9rer le pr\u00e9compte mobilier pay\u00e9 par la suite.<\/li>\n<li>Mais comme dit, il faut encore attendre que la loi-programme soit vot\u00e9e.<\/li>\n<\/ul>\n<h2><strong>Nos experts sont heureux de vous aider<\/strong><\/h2>\n<p>&nbsp;<\/p>\n<p>Avez-vous des questions sur ce sujet ou un autre ?<\/p>\n<p><a href=\"https:\/\/pkfbofidi.com\/fr\/contact\/\">Contactez<\/a> nos experts, ils se feront un plaisir de vous aider.<\/p>\n<p>Cet article a \u00e9t\u00e9 \u00e9crit par Fikret Seven et Aleksandr Natanelov<\/p>\n","protected":false},"excerpt":{"rendered":"<p>R\u00e9serves de liquidation ou dividendes VVPRbis \u2013 quelles sont les diff\u00e9rences actuelles ?<\/p>\n","protected":false},"author":2,"featured_media":8961,"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 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[94],"tags":[109,119,142,203],"class_list":["post-8960","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-accountancy-fr","tag-belasting-fr","tag-fiscaliteit-fr","tag-regering-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>Distribution des r\u00e9serves de liquidation ou dividende VVPRbis : que choisir lors de cette assembl\u00e9e g\u00e9n\u00e9rale \u00e0 la lumi\u00e8re de l&#039;accord de coalition ? | 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\" 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