{"id":9922,"date":"2026-02-24T15:42:00","date_gmt":"2026-02-24T14:42:00","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=9922"},"modified":"2026-02-24T15:45:50","modified_gmt":"2026-02-24T14:45:50","slug":"retirer-de-largent-de-votre-societe-ce-qui-change-en-2026","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/retirer-de-largent-de-votre-societe-ce-qui-change-en-2026\/","title":{"rendered":"Retirer de l\u2019argent de votre soci\u00e9t\u00e9 ? Ce qui change en 2026"},"content":{"rendered":"<h2>La r\u00e9mun\u00e9ration minimale<\/h2>\n<p>Pour b\u00e9n\u00e9ficier du taux r\u00e9duit de l\u2019imp\u00f4t des soci\u00e9t\u00e9s de 20 % sur les premiers 100.000 euros de b\u00e9n\u00e9fice, une soci\u00e9t\u00e9 PME doit octroyer \u00e0 l\u2019un de ses dirigeants une r\u00e9mun\u00e9ration brute annuelle d\u2019au moins 45.000 euros.\u00c0 partir de 2026, ce seuil sera port\u00e9 \u00e0 50.000 euros par an. Ce montant inclut les \u00e9ventuels avantages de toute nature. \u00c0 partir de l\u2019ann\u00e9e prochaine, ces avantages, s\u2019ils sont \u00e9valu\u00e9s de mani\u00e8re forfaitaire, ne pourront en outre repr\u00e9senter au maximum 20 % de la r\u00e9mun\u00e9ration totale.<\/p>\n<p>Ce seuil inclut les \u00e9ventuels avantages de toute nature. \u00c0 partir de l\u2019ann\u00e9e prochaine, les avantages \u00e9valu\u00e9s forfaitairement ne pourront plus repr\u00e9senter que 20 % maximum de la r\u00e9mun\u00e9ration totale.<\/p>\n<p>Afin de d\u00e9terminer s\u2019il est opportun d\u2019augmenter effectivement votre r\u00e9mun\u00e9ration, nous illustrons ci-dessous un exemple simplifi\u00e9. Nous partons d\u2019un chiffre d\u2019affaires annuel de 120.000 euros et de 15.000 euros de frais professionnels (hors r\u00e9mun\u00e9ration annuelle).<\/p>\n<table width=\"623\">\n<tbody>\n<tr>\n<td colspan=\"3\" width=\"623\"><strong>Revenus provenant de la soci\u00e9t\u00e9<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"245\"><\/td>\n<td width=\"170\"><strong>Sans augmentation de la r\u00e9mun\u00e9ration minimale<\/strong><\/td>\n<td width=\"208\"><strong>Avec augmentation de la r\u00e9mun\u00e9ration minimale<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"245\">Chiffre d\u2019affaires brut<\/td>\n<td width=\"170\">120.000<\/td>\n<td width=\"208\">120.000<\/td>\n<\/tr>\n<tr>\n<td width=\"245\">Frais professionnels<\/td>\n<td width=\"170\">15.000<\/td>\n<td width=\"208\">15.000<\/td>\n<\/tr>\n<tr>\n<td width=\"245\">R\u00e9mun\u00e9ration brute<\/td>\n<td width=\"170\">45.000<\/td>\n<td width=\"208\">50.000<\/td>\n<\/tr>\n<tr>\n<td width=\"245\">B\u00e9n\u00e9fice avant imp\u00f4ts<\/td>\n<td width=\"170\">60.000<\/td>\n<td width=\"208\">55.000<\/td>\n<\/tr>\n<tr>\n<td width=\"245\">Imp\u00f4t des soci\u00e9t\u00e9s<\/td>\n<td width=\"170\">15.000 (25 %)<\/td>\n<td width=\"208\">11.000 (20 %)<\/td>\n<\/tr>\n<tr>\n<td width=\"245\">Pr\u00e9compte mobilier (15 % \/ 18 %)<\/td>\n<td width=\"170\">6.750 \/ 8.100<\/td>\n<td width=\"208\">6.600 \/ 7.920<\/td>\n<\/tr>\n<tr>\n<td width=\"245\">Dividende net<\/td>\n<td width=\"170\">38.250 \/ 36.900<\/td>\n<td width=\"208\">37.400 \/ 36.080<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"623\"><strong>Revenus provenant de la r\u00e9mun\u00e9ration<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"245\"><\/td>\n<td width=\"170\"><strong>Sans augmentation<\/strong><\/td>\n<td width=\"208\"><strong>Avec augmentation<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"245\">Cotisations sociales personnelles<\/td>\n<td width=\"170\">8.948,25<\/td>\n<td width=\"208\">9.942,50<\/td>\n<\/tr>\n<tr>\n<td width=\"245\">Imp\u00f4t des personnes physiques<\/td>\n<td width=\"170\">10.331,33<\/td>\n<td width=\"208\">12.269,20<\/td>\n<\/tr>\n<tr>\n<td width=\"245\">R\u00e9mun\u00e9ration nette<\/td>\n<td width=\"170\">25.720,42<\/td>\n<td width=\"208\">27.788,30<\/td>\n<\/tr>\n<tr>\n<td width=\"245\">Total dividende net + r\u00e9mun\u00e9ration (pr\u00e9compte mobilier 15 %)<\/td>\n<td width=\"170\">63.970,42<\/td>\n<td width=\"208\">65.188,30<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Sur la base de cet exemple simplifi\u00e9, il est effectivement conseill\u00e9 d\u2019augmenter la r\u00e9mun\u00e9ration \u00e0 50.000 euros par an.<\/p>\n<p>Il existe deux exceptions \u00e0 l\u2019obligation d\u2019octroyer une r\u00e9mun\u00e9ration minimale. M\u00eame si cette condition n\u2019est pas remplie, la soci\u00e9t\u00e9 peut n\u00e9anmoins b\u00e9n\u00e9ficier du taux r\u00e9duit si :<\/p>\n<ul>\n<li>vos activit\u00e9s professionnelles existent depuis quatre ans au maximum ;<\/li>\n<li>votre r\u00e9mun\u00e9ration en tant que dirigeant d\u2019entreprise est au moins \u00e9gale au b\u00e9n\u00e9fice imposable de la soci\u00e9t\u00e9.<\/li>\n<\/ul>\n<h2>Distributions de dividendes<\/h2>\n<p>Une alternative \u00e0 la r\u00e9mun\u00e9ration minimale est la distribution de dividendes. Si vous vous versez un dividende, celui-ci est en principe soumis \u00e0 un pr\u00e9compte mobilier de 30 %.<\/p>\n<p>Il existe deux moyens importants de r\u00e9duire cette charge fiscale : la r\u00e9serve de liquidation et le r\u00e9gime VVPR-bis.<\/p>\n<p>La loi-programme du 18 juillet 2025 a largement harmonis\u00e9 ces deux syst\u00e8mes. Initialement, la charge fiscale totale devait s\u2019\u00e9lever \u00e0 15 % dans les deux cas. Toutefois, l\u2019accord budg\u00e9taire conclu fin novembre a d\u00e9cid\u00e9 de porter cette charge fiscale \u00e0 18 %.<\/p>\n<h3>La r\u00e9serve de liquidation<\/h3>\n<p>Lors de la constitution d\u2019une r\u00e9serve de liquidation, une cotisation distincte de 10 % est due sur le montant que vous souhaitez r\u00e9server. Cette r\u00e9serve pourra ensuite \u00eatre distribu\u00e9e ult\u00e9rieurement \u00e0 un taux plus avantageux.<\/p>\n<p>Jusqu\u2019\u00e0 r\u00e9cemment, il fallait attendre cinq ans pour distribuer la r\u00e9serve de liquidation moyennant un pr\u00e9compte mobilier suppl\u00e9mentaire de 5 %. La charge fiscale effective sur le b\u00e9n\u00e9fice initial s\u2019\u00e9levait ainsi \u00e0 13,64 %, \u00e9tant donn\u00e9 que ce 5 % est calcul\u00e9 sur le montant net apr\u00e8s la cotisation initiale de 10 %.<\/p>\n<p>Pour les r\u00e9serves constitu\u00e9es \u00e0 partir de 2026, le d\u00e9lai d\u2019attente est ramen\u00e9 \u00e0 trois ans, mais le pr\u00e9compte mobilier suppl\u00e9mentaire augmente \u00e0 6,5 %. La charge fiscale totale atteint ainsi 15 %. Selon le r\u00e9cent accord budg\u00e9taire, celle-ci pourrait m\u00eame \u00eatre port\u00e9e \u00e0 18 %. L\u2019intention reste toutefois de ne pas toucher aux r\u00e9serves de liquidation d\u00e9j\u00e0 constitu\u00e9es.<\/p>\n<p>Lors de la liquidation de la soci\u00e9t\u00e9, aucun imp\u00f4t suppl\u00e9mentaire n\u2019est d\u00fb sur les r\u00e9serves de liquidation.<\/p>\n<p>Pour les r\u00e9serves de liquidation d\u00e9j\u00e0 constitu\u00e9es \u2013 ainsi que celles constitu\u00e9es avant le 31 d\u00e9cembre 2025 \u2013 un r\u00e9gime transitoire s\u2019applique. Vous pouvez choisir :<\/p>\n<ul>\n<li>d\u2019attendre cinq ans et de payer 5 % de pr\u00e9compte mobilier suppl\u00e9mentaire ;<\/li>\n<li>ou de distribuer apr\u00e8s trois ans au taux de 6,5 % (taux provisoire).<\/li>\n<\/ul>\n<p>Un point d\u2019attention important est le principe FIFO (first in, first out). Celui qui d\u00e9cide de distribuer plus rapidement pr\u00e9l\u00e8ve automatiquement en premier lieu les r\u00e9serves les plus anciennes. Il est donc possible de payer 6,5 % sur des r\u00e9serves qui auraient \u00e9t\u00e9 disponibles quelques mois plus tard au taux de 5 %.<\/p>\n<p>Une distribution pendant le d\u00e9lai d\u2019attente reste possible, mais \u00e0 un co\u00fbt fiscal plus \u00e9lev\u00e9. Dans ce cas, le pr\u00e9compte mobilier s\u2019\u00e9l\u00e8ve \u00e0 20 %. Pour les r\u00e9serves constitu\u00e9es \u00e0 partir de 2026 et distribu\u00e9es pendant le d\u00e9lai d\u2019attente, ce taux augmente m\u00eame \u00e0 30 %.<\/p>\n<p>Les personnes envisageant de mettre fin \u00e0 leur soci\u00e9t\u00e9 dans un avenir proche ont g\u00e9n\u00e9ralement int\u00e9r\u00eat \u00e0 ne plus distribuer de r\u00e9serves de liquidation. En cas de liquidation, celles-ci peuvent en effet \u00eatre distribu\u00e9es sans imposition suppl\u00e9mentaire.<\/p>\n<h2>VVPR-bis<\/h2>\n<p>Outre la r\u00e9serve de liquidation, il existe le r\u00e9gime VVPR-bis, qui entra\u00eene actuellement \u00e9galement une charge fiscale nette de 15 %. La diff\u00e9rence r\u00e9side principalement dans le timing et la tr\u00e9sorerie.<\/p>\n<p>Dans le cadre du VVPR-bis, le pr\u00e9compte mobilier n\u2019est d\u00fb qu\u2019au moment de la distribution. Apr\u00e8s le d\u00e9lai d\u2019attente unique \u2013 suivant l\u2019\u00e9mission des actions, lors de la constitution de la soci\u00e9t\u00e9 ou lors d\u2019augmentations de capital ult\u00e9rieures \u2013 des montants peuvent \u00eatre distribu\u00e9s au taux de 15 %.<\/p>\n<p>Attention : toutes les soci\u00e9t\u00e9s n\u2019y ont pas droit. Seules les PME constitu\u00e9es apr\u00e8s le 1er juillet 2013, ou celles ayant proc\u00e9d\u00e9 depuis lors \u00e0 une augmentation de capital, peuvent (partiellement) b\u00e9n\u00e9ficier du r\u00e9gime VVPR-bis.<\/p>\n<h2>Investir pendant le d\u00e9lai d\u2019attente<\/h2>\n<p>Les fonds conserv\u00e9s pendant le d\u00e9lai d\u2019attente des r\u00e9serves de liquidation ou du r\u00e9gime VVPR-bis peuvent \u00eatre investis de mani\u00e8re fiscalement avantageuse, souvent via des fonds DBI (Revenus d\u00e9finitivement tax\u00e9s).<\/p>\n<ul>\n<li><strong>Plus-values :<\/strong> les plus-values r\u00e9alis\u00e9es au sein du fonds ne sont pas imposables. \u00c0 partir du 1er janvier 2026, une taxe sur les plus-values de 5 % serait toutefois introduite, sauf si le fonds rach\u00e8te lui-m\u00eame ses actions \u2013 ce qui est g\u00e9n\u00e9ralement le cas en pratique.<\/li>\n<li><strong>Pr\u00e9compte mobilier :<\/strong> le pr\u00e9compte mobilier retenu sur les dividendes provenant du fonds DBI peut \u00eatre r\u00e9cup\u00e9r\u00e9 par la soci\u00e9t\u00e9 via l\u2019imp\u00f4t des soci\u00e9t\u00e9s. Pour pouvoir appliquer cette r\u00e9cup\u00e9ration, la r\u00e9mun\u00e9ration minimale de 50.000 euros en tant que dirigeant d\u2019entreprise doit \u00eatre respect\u00e9e. Seuls ceux qui remplissent cette condition peuvent encore r\u00e9cup\u00e9rer le pr\u00e9compte mobilier sur les dividendes DBI.<\/li>\n<\/ul>\n<p>Attention : la r\u00e9forme ne s\u2019arr\u00eate pas aux r\u00e9serves de liquidation et aux DBI. \u00c0 partir de janvier 2026, une taxe sur les plus-values sur actions sera \u00e9galement introduite. Bien que ces projets ne soient pas encore d\u00e9finitifs, il peut \u00eatre opportun de distribuer des r\u00e9serves en 2025. Cela r\u00e9duit les fonds propres et influence la base imposable future de la taxe sur les plus-values. \u00c9tant donn\u00e9 que les plus-values historiques jusqu\u2019au 31\/12\/2025 sont exon\u00e9r\u00e9es, il peut, dans certains cas, \u00eatre fiscalement int\u00e9ressant de distribuer un dividende.<\/p>\n<h2>Les experts de PKF BOFIDI sont \u00e0 votre disposition<\/h2>\n<p>Vous souhaitez savoir ce que ces modifications impliquent concr\u00e8tement pour votre soci\u00e9t\u00e9 ? <a href=\"https:\/\/pkfbofidi.com\/fr\/contact\/\">Contactez-nous<\/a> et nous analyserons ensemble quelle strat\u00e9gie est la plus avantageuse pour votre situation.<\/p>\n<p>Cet article a \u00e9t\u00e9 r\u00e9dig\u00e9 par Stijn Schalck.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 partir de 2026, plusieurs r\u00e8gles fiscales changent lorsque vous souhaitez retirer de l\u2019argent de votre soci\u00e9t\u00e9. Les r\u00e8gles relatives \u00e0 la r\u00e9mun\u00e9ration minimale seront notamment adapt\u00e9es. En outre, la pression fiscale sur les r\u00e9serves de liquidation et le r\u00e9gime VVPR-bis sera harmonis\u00e9e et augment\u00e9e.<br \/>\nQu\u2019est-ce que cela signifie concr\u00e8tement pour vous en tant qu\u2019entrepreneur ? Nous vous pr\u00e9sentons ci-dessous les principales modifications de mani\u00e8re claire.<\/p>\n","protected":false},"author":2,"featured_media":9917,"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":[109,142,159,161],"class_list":["post-9922","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-accountancy-fr","tag-fiscaliteit-fr","tag-pkf-bofidi-fr","tag-pkf-bofidi-accountancy-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>Retirer de l\u2019argent de votre soci\u00e9t\u00e9 ? 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Qu\u2019est-ce que cela signifie concr\u00e8tement pour vous en tant qu\u2019entrepreneur ? 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