La notion de compte courant ne représente certainement rien de plus qu’un simple compte en banque pour ceux qui ne détiennent pas de société mais dans la gestion journalière d’une entreprise, celui-ci est un élément essentiel.
En effet, le compte courant reflète ce qu’une société et ses associés se doivent mutuellement.
Il existe deux types de compte courant :
Le compte courant créditeur
Si le gérant d’une société prête de l’argent à son entreprise, il s’agit d’un compte courant créditeur qui se trouvera au passif du bilan. Le gérant peut alors réclamer des intérêts à sa société qui seront autant déductibles pour la société qu’imposés au titre de précompte mobilier dans votre chef au taux de 30%.
Il faut cependant respecter certaines conditions afin de bénéficier de cette déductibilité :
A la fin de l’exercice comptable, le solde du compte courant ne peut pas dépasser la somme des réserves taxées au début de l’exercice et du capital libéré à la fin de l’exercice ;
Les intérêts payés par la société à son gérant ne peuvent pas dépasser un certain taux de marché (4,07 % en 2021).
En cas de non-respect de ces conditions, les intérêts qui se rapportent à la partie dépassant la limite de requalification ou qui excèdent le taux du marché, sont requalifiés en dividendes et seront non déductibles pour la société (art. 18, al. 1, 4° CIR 92).
Le compte courant débiteur
Si c’est l’entreprise qui prête de l’argent à son gérant, il s’agit d’un compte courant débiteur qui se trouvera à l’actif du bilan. Ce cas de figure est un peu plus compliqué étant donné que le gérant doit de l’argent à sa société et doit logiquement lui payer un intérêt.
Les gérants qui retirent de l’argent sans payer d’intérêts bénéficient d’un « prêt taux zéro », aux yeux de l’Administration. Celui-ci sera donc taxé comme avantage de toute nature à un taux fictif (10,20% – revenus 2020 / exercice d’imposition 2021) dans le chef du dirigeant d’entreprise. Cet avantage devra donc faire l’objet d’une fiche 281.20 du gérant ou figurera au débit de son compte courant débiteur, ce qui augmentera la dette de celui-ci envers sa société.
En conclusion, c’est un élément à ne pas prendre à la légère afin de ne pas tomber dans ce qu’on appelle « les pièges fiscaux ».
La Team EJE Fisco
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