{"id":4956,"date":"2025-09-15T11:46:00","date_gmt":"2025-09-15T11:46:00","guid":{"rendered":"https:\/\/neoviaq.com\/methode-de-valorisation-forfaitaire\/"},"modified":"2025-11-17T13:43:28","modified_gmt":"2025-11-17T13:43:28","slug":"methode-de-valorisation-forfaitaire","status":"publish","type":"post","link":"https:\/\/neoviaq.com\/en\/methode-de-valorisation-forfaitaire\/","title":{"rendered":"Taxation des plus-values : la m\u00e9thode de valorisation forfaitaire en question"},"content":{"rendered":"<p><strong>Faisant r\u00e9f\u00e9rence \u00e0 notre <a href=\"https:\/\/neoviaq.com\/impot-sur-les-plus-values-2026\/\">article du 13\/06\/2025<\/a><\/strong><\/p>\n<p>Dans le cadre de la <strong>r\u00e9forme de la taxation des plus-values<\/strong>, le projet de loi introduit une disposition particuli\u00e8re : l\u2019utilisation d\u2019une m\u00e9thode forfaitaire de valorisation pour les actions non cot\u00e9es acquises avant le 1er janvier 2026.<\/p>\n<p>L\u2019Ordre des Experts-comptables et comptables brevet\u00e9s de Belgique (OECCBB) s\u2019oppose fermement \u00e0 cette approche, <strong>jug\u00e9e techniquement incoh\u00e9rente et \u00e9conomiquement injuste.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Que pr\u00e9voit le projet de loi ?<\/strong><\/p>\n<p>La r\u00e9forme propose plusieurs possibilit\u00e9s pour d\u00e9terminer la valeur d\u2019une entreprise :<\/p>\n<ul>\n<li><strong>Valeur transactionnelle<\/strong> : le prix convenu entre parties ind\u00e9pendantes lors d\u2019une transaction, d\u2019une augmentation de capital ou de la cr\u00e9ation d\u2019une soci\u00e9t\u00e9 en 2025.<\/li>\n<li><strong>Valeur contractuelle<\/strong> : une formule d\u2019\u00e9valuation pr\u00e9vue dans un contrat ou une offre d\u2019option de vente en vigueur au 1er janvier 2026.<\/li>\n<li><strong>M\u00e9thode forfaitaire<\/strong> : en l\u2019absence de donn\u00e9es objectives, application d\u2019un calcul standard bas\u00e9 sur l\u2019EBITDA du dernier exercice, multipli\u00e9 par 4 et ajust\u00e9 des dettes et des fonds propres.<\/li>\n<li><strong>\u00c9valuation alternative par un expert<\/strong> : si aucune des options pr\u00e9c\u00e9dentes n\u2019est applicable, l\u2019entrepreneur peut pr\u00e9senter, jusqu\u2019au 31 d\u00e9cembre 2026, une estimation r\u00e9alis\u00e9e par un r\u00e9viseur d\u2019entreprise ou un expert-comptable ind\u00e9pendant. Les modalit\u00e9s pratiques de cette option restent \u00e0 pr\u00e9ciser.<\/li>\n<\/ul>\n<p>Ce qui pr\u00e9occupe particuli\u00e8rement l\u2019OECCBB, c\u2019est le risque que l\u2019administration fiscale retienne quasi syst\u00e9matiquement la m\u00e9thode forfaitaire, sans garantir l\u2019acceptation d\u2019une \u00e9valuation produite par un expert. L\u2019Ordre plaide donc pour que l\u2019expertise ind\u00e9pendante devienne la r\u00e9f\u00e9rence par d\u00e9faut, rel\u00e9guant la m\u00e9thode forfaitaire au rang de solution subsidiaire.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Une formule jug\u00e9e inadapt\u00e9e<\/strong><\/p>\n<p>Cette formule est critiqu\u00e9e sur deux plans :<\/p>\n<ul>\n<li><strong>Techniquement incoh\u00e9rente<\/strong> : elle combine deux logiques diff\u00e9rentes \u2013 l\u2019EBITDA (indicateur de performance \u00e9conomique, habituellement valoris\u00e9 par un multiple adapt\u00e9 au secteur, \u00e0 la taille ou \u00e0 la r\u00e9gion) et les fonds propres comptables (indicateur patrimonial bas\u00e9 sur des donn\u00e9es historiques, souvent \u00e9loign\u00e9es de la r\u00e9alit\u00e9 actuelle).<\/li>\n<li><strong>\u00c9conomiquement injuste<\/strong> : un calcul pertinent de l\u2019EBITDA n\u00e9cessite des ajustements essentiels (exclusion des \u00e9l\u00e9ments non r\u00e9currents, r\u00e9\u00e9valuation des r\u00e9mun\u00e9rations de dirigeants, d\u00e9cote d\u2019illiquidit\u00e9, etc.). De plus, l\u2019utilisation d\u2019un multiple fixe (4) ignore les sp\u00e9cificit\u00e9s sectorielles et la diversit\u00e9 des situations \u00e9conomiques.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>L\u2019\u00e9valuation d\u2019entreprises : une d\u00e9marche complexe et nuanc\u00e9e<\/strong><\/p>\n<p>L\u2019\u00e9valuation d\u2019une entreprise ne peut se r\u00e9duire \u00e0 une formule simpliste. Elle repose sur un ensemble de m\u00e9thodes adapt\u00e9es \u00e0 la r\u00e9alit\u00e9 de chaque soci\u00e9t\u00e9 (multiples de march\u00e9, flux de tr\u00e9sorerie actualis\u00e9s, approche patrimoniale\u2026).<\/p>\n<p>L\u2019\u00e9valuateur doit en outre proc\u00e9der \u00e0 des normalisations, choisir une pond\u00e9ration pertinente entre les approches et mesurer l\u2019impact des hypoth\u00e8ses retenues (croissance future, rentabilit\u00e9, taux de risque). Chaque dossier n\u00e9cessite donc une analyse individualis\u00e9e, o\u00f9 l\u2019expertise et le jugement professionnel restent d\u00e9terminants.<\/p>\n<p>&nbsp;<\/p>\n<p><em>Chez <strong>NEOVIAQ<\/strong>, nous accompagnons nos clients dans leurs missions d\u2019\u00e9valuation d\u2019entreprises. Notre approche associe rigueur m\u00e9thodologique et compr\u00e9hension fine du contexte, afin de fournir une estimation r\u00e9aliste et v\u00e9ritablement utile \u00e0 la prise de d\u00e9cision.<\/em><\/p>\n<p><em>Si vous avez des questions concernant le nouvel imp\u00f4t sur les plus-values, n\u2019h\u00e9sitez pas \u00e0 nous contacter. Il est important de vous pr\u00e9parer et d\u2019\u00e9valuer votre situation. Un rapport de valorisation bien document\u00e9 est la cl\u00e9 pour \u00e9viter une contestation de l\u2019administration fiscale.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Faisant r\u00e9f\u00e9rence \u00e0 notre article du 13\/06\/2025 Dans le cadre de la r\u00e9forme de la taxation des plus-values, le projet de loi introduit une disposition particuli\u00e8re : l\u2019utilisation d\u2019une m\u00e9thode forfaitaire de valorisation pour les actions non cot\u00e9es acquises avant le 1er janvier 2026. L\u2019Ordre des Experts-comptables et comptables brevet\u00e9s de Belgique (OECCBB) s\u2019oppose fermement [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":4951,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[113,59,71,57,74,65],"tags":[],"class_list":["post-4956","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-en-2","category-comptabilite-en","category-fiscalite-en","category-advisory-en","category-planification-successorale-en","category-german-desk-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxation des plus-values : la m\u00e9thode de valorisation forfaitaire en question - Neoviaq<\/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:\/\/neoviaq.com\/en\/methode-de-valorisation-forfaitaire\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation des plus-values : la m\u00e9thode de valorisation forfaitaire en question - Neoviaq\" \/>\n<meta property=\"og:description\" content=\"Faisant r\u00e9f\u00e9rence \u00e0 notre article du 13\/06\/2025 Dans le cadre de la r\u00e9forme de la taxation des plus-values, le projet de loi introduit une disposition particuli\u00e8re : l\u2019utilisation d\u2019une m\u00e9thode forfaitaire de valorisation pour les actions non cot\u00e9es acquises avant le 1er janvier 2026. 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