ejefisco

  • Rue du Viaduc 1, 7090 Braine-le-comte - Rue de la Florbecq 63 b, 7866 Ollignies
Accès clients
Menu

Fiscalité

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

75 réponses

  3. You really make it appear so easy together with your presentation but I to find this matter to be really something which I feel I’d never understand. It seems too complicated and extremely huge for me. I am looking forward in your subsequent publish, I’ll try to get the grasp of it!

  5. Great wordpress blog here.. It’s hard to find quality writing like yours these days. I really appreciate people like you! take care

  6. I¦ve recently started a website, the information you provide on this site has helped me tremendously. Thanks for all of your time & work.

  7. I truly appreciate this post. I have been looking all over for this! Thank goodness I found it on Bing. You have made my day! Thx again

  8. I’ve been absent for a while, but now I remember why I used to love this site. Thank you, I will try and check back more often. How frequently you update your site?

  9. I got what you mean , appreciate it for putting up.Woh I am happy to find this website through google. « It is a very hard undertaking to seek to please everybody. » by Publilius Syrus.

  10. Good write-up, I am regular visitor of one¦s blog, maintain up the nice operate, and It’s going to be a regular visitor for a lengthy time.

  11. obviously like your website but you have to check the spelling on several of your posts. A number of them are rife with spelling issues and I find it very bothersome to tell the truth nevertheless I will certainly come back again.

  12. I like what you guys are up also. Such clever work and reporting! Keep up the superb works guys I have incorporated you guys to my blogroll. I think it will improve the value of my website 🙂

  13. What is ProNerve 6? ProNerve 6 is a doctor-formulated nutritional supplement specifically marketed to individuals struggling with nerve pain.

  14. You are my inhalation, I possess few web logs and very sporadically run out from brand :). « Analyzing humor is like dissecting a frog. Few people are interested and the frog dies of it. » by E. B. White.

  16. Do you have a spam issue on this blog; I also am a blogger, and I was wondering your situation; we have created some nice procedures and we are looking to swap methods with other folks, be sure to shoot me an e-mail if interested.

  19. I was suggested this blog by my cousin. I’m not sure whether this post is written by him as nobody else know such detailed about my difficulty. You’re amazing! Thanks!

  21. Thanks for helping out, superb information. « If you would convince a man that he does wrong, do right. Men will believe what they see. » by Henry David Thoreau.

  23. I really like your writing style, superb information, thanks for posting :D. « He wrapped himself in quotations- as a beggar would enfold himself in the purple of Emperors. » by Rudyard Kipling.

  24. Hey, you used to write magnificent, but the last several posts have been kinda boring?K I miss your tremendous writings. Past several posts are just a bit out of track! come on!

  25. Предлагаем выбрать грифы для гантелей на https://grify-dlya-gantely.ruпо низким ценамнеобходимой длины. В выпуске долговечных снарядов реализуются высокопрочные марки стали. Грифы для гантелей выпускаются в трех популярных диаметрах. Отягощения разработаны для тяжелых тренировок и созданы с разметкой и рифлением для уверенного хвата. Снаряды покрываются предохранительным слоем хрома. Российская организация реализует внушительный ассортимент спортивного оборудования для дома и зала. Это универсальный инвентарь для силовых занятий в любых условиях.

  26. hello!,I like your writing very much! share we communicate more about your post on AOL? I need a specialist on this area to solve my problem. May be that’s you! Looking forward to see you.

  31. I’m not that much of a online reader to be honest but your blogs really nice, keep it up! I’ll go ahead and bookmark your site to come back down the road. All the best

  32. Very well written article. It will be useful to anyone who utilizes it, as well as myself. Keep doing what you are doing – looking forward to more posts.

  35. What Is Sugar Defender? Sugar Defender is a meticulously crafted natural health supplement aimed at helping individuals maintain balanced blood sugar levels. Developed by Jeffrey Mitchell, this liquid formula contains 24 scientifically backed ingredients meticulously chosen to target the root causes of blood sugar imbalances.

  36. Right now it appears like WordPress is the top blogging platform out there right now. (from what I’ve read) Is that what you’re using on your blog?

  37. Thanks for one’s marvelous posting! I seriously enjoyed reading it, you happen to be a great author.I will make certain to bookmark your blog and definitely will come back down the road. I want to encourage that you continue your great job, have a nice evening!

  39. Bij ons kun je terecht voor live updates en gedetailleerde statistieken die je helpen om geïnformeerde beslissingen te nemen. Van standaard winst/verlies weddenschappen tot meer specifieke inzetten zoals doelpuntenmakers of exacte scores, wij hebben het allemaal. Verhoog je spelervaring met real-time voetbalweddenschappen en voel de spanning van elke pass en doelpunt. Zet nu in en maak kans op grote winsten bij de beste aanbieder van voetbalweddenschappen!

  42. Bij ons kun je terecht voor live updates en gedetailleerde statistieken die je helpen om geïnformeerde beslissingen te nemen. Van standaard winst/verlies weddenschappen tot meer specifieke inzetten zoals doelpuntenmakers of exacte scores, wij hebben het allemaal. Verhoog je spelervaring met real-time voetbalweddenschappen en voel de spanning van elke pass en doelpunt. Zet nu in en maak kans op grote winsten bij de beste aanbieder van voetbalweddenschappen!

  44. This design is spectacular! You most certainly know how to keep a reader entertained. Between your wit and your videos, I was almost moved to start my own blog (well, almost…HaHa!) Excellent job. I really enjoyed what you had to say, and more than that, how you presented it. Too cool!

  45. You could certainly see your expertise in the work you write. The world hopes for even more passionate writers like you who are not afraid to say how they believe. Always go after your heart.

  46. Hello! This is my first visit to your blog! We are a collection of volunteers and starting a new initiative in a community in the same niche. Your blog provided us valuable information to work on. You have done a marvellous job!

  48. I know this if off topic but I’m looking into starting my own blog and was wondering what all is required to get set up? I’m assuming having a blog like yours would cost a pretty penny? I’m not very internet smart so I’m not 100 positive. Any recommendations or advice would be greatly appreciated. Kudos

  50. I don’t think the title of your article matches the content lol. Just kidding, mainly because I had some doubts after reading the article.

  53. Someone necessarily assist to make significantly articles I would state. This is the very first time I frequented your website page and thus far? I amazed with the analysis you made to make this particular submit amazing. Wonderful process!

  54. Thanks for all of your labor on this web site. Debby delights in making time for investigations and it’s easy to understand why. A lot of people know all about the compelling manner you deliver vital tactics through the website and as well invigorate response from some other people on that situation plus our favorite princess has been becoming educated a lot of things. Take advantage of the remaining portion of the year. You’re conducting a good job.

  61. What¦s Going down i am new to this, I stumbled upon this I’ve found It absolutely useful and it has aided me out loads. I’m hoping to give a contribution & assist different users like its aided me. Good job.

  63. It is really a nice and useful piece of info. I?¦m satisfied that you shared this useful information with us. Please stay us up to date like this. Thanks for sharing.

  66. Thanks I have recently been looking for info about this subject for a while and yours is the greatest I have discovered so far However what in regards to the bottom line Are you certain in regards to the supply

  67. I just could not depart your site before suggesting that I extremely enjoyed the standard info a person provide for your visitors? Is gonna be back often to check up on new posts

  69. Thanks for the auspicious writeup. It in reality was a amusement account it. Glance advanced to far introduced agreeable from you! However, how can we keep up a correspondence?

  73. Thank you for your sharing. I am worried that I lack creative ideas. It is your article that makes me full of hope. Thank you. But, I have a question, can you help me?

  75. I really like your blog.. very nice colors & theme. Did you design this website yourself or did you hire someone to do it for you? Plz respond as I’m looking to design my own blog and would like to know where u got this from. thanks

Laisser un commentaire

Votre adresse e-mail ne sera pas publiée. Les champs obligatoires sont indiqués avec *