{"id":6743,"date":"2026-10-06T08:54:57","date_gmt":"2026-10-06T06:54:57","guid":{"rendered":"https:\/\/neoviaq.com\/?p=6743"},"modified":"2026-10-06T08:56:09","modified_gmt":"2026-10-06T06:56:09","slug":"gique-remuneration-minimale-du-dirigeant-en-2027","status":"publish","type":"post","link":"https:\/\/neoviaq.com\/en\/gique-remuneration-minimale-du-dirigeant-en-2027\/","title":{"rendered":"Belgique \u2013 La r\u00e9mun\u00e9ration minimale pour b\u00e9n\u00e9ficier du taux r\u00e9duit de l\u2019imp\u00f4t des soci\u00e9t\u00e9s s\u2019\u00e9l\u00e8ve \u00e0 51 000 \u20ac \u00e0 partir de 2027"},"content":{"rendered":"<p>Pour les petites soci\u00e9t\u00e9s, un taux r\u00e9duit de l\u2019imp\u00f4t des soci\u00e9t\u00e9s de 20 % (au lieu de 25 %) peut, sous certaines conditions, s\u2019appliquer sur la premi\u00e8re tranche de 100 000 \u20ac de b\u00e9n\u00e9fices imposables. L\u2019une de ces conditions concerne la r\u00e9mun\u00e9ration minimale \u00e0 attribuer \u00e0 au moins un dirigeant d\u2019entreprise personne physique.<\/p>\n<p><strong>Augmentation de la r\u00e9mun\u00e9ration minimale<\/strong><\/p>\n<p>Jusqu\u2019\u00e0 l\u2019exercice d\u2019imposition 2026, la r\u00e9mun\u00e9ration minimale requise s\u2019\u00e9levait \u00e0 45 000 \u20ac. \u00c0 partir de l\u2019exercice d\u2019imposition 2027, ce montant a \u00e9t\u00e9 port\u00e9 \u00e0 50 000 \u20ac et fait d\u00e9sormais l\u2019objet d\u2019une indexation.<\/p>\n<p>Initialement, le montant de 50 000 \u20ac \u00e9tait donc consid\u00e9r\u00e9 comme la r\u00e9mun\u00e9ration minimale applicable pour l\u2019exercice d\u2019imposition 2027. Apr\u00e8s indexation, le montant effectivement applicable s\u2019\u00e9l\u00e8ve toutefois \u00e0 51 000 \u20ac. Ce montant index\u00e9 a \u00e9t\u00e9 confirm\u00e9 dans une communication du Service public f\u00e9d\u00e9ral Finances (SPF Finances) du 3 ao\u00fbt 2026.<\/p>\n<p>Pour l\u2019exercice d\u2019imposition 2027, qui concerne un exercice comptable 2026 ou 2026\/2027, une r\u00e9mun\u00e9ration d\u2019au moins 51 000 \u20ac doit donc en principe \u00eatre attribu\u00e9e \u00e0 au moins un dirigeant d\u2019entreprise afin que la soci\u00e9t\u00e9 puisse b\u00e9n\u00e9ficier du taux r\u00e9duit de l\u2019imp\u00f4t des soci\u00e9t\u00e9s, pour autant que les autres conditions soient \u00e9galement remplies.<\/p>\n<p>Si le b\u00e9n\u00e9fice imposable de la soci\u00e9t\u00e9 est inf\u00e9rieur \u00e0 51 000 \u20ac, une exception s\u2019applique : dans ce cas, la r\u00e9mun\u00e9ration doit au moins \u00eatre \u00e9gale au b\u00e9n\u00e9fice imposable de la soci\u00e9t\u00e9.<\/p>\n<p><strong>Conclusion<\/strong><\/p>\n<p>Pour l\u2019exercice d\u2019imposition 2027, ce n\u2019est donc pas le montant initialement annonc\u00e9 de 50 000 \u20ac, mais bien la r\u00e9mun\u00e9ration minimale index\u00e9e de 51 000 \u20ac qui est applicable. Lorsque le b\u00e9n\u00e9fice imposable est inf\u00e9rieur \u00e0 ce montant, la r\u00e9mun\u00e9ration requise peut \u00eatre limit\u00e9e \u00e0 ce b\u00e9n\u00e9fice.<\/p>\n<p>Pour toute question concernant les conditions d\u2019application du taux r\u00e9duit de l\u2019imp\u00f4t des soci\u00e9t\u00e9s ou la fixation de la r\u00e9mun\u00e9ration des dirigeants, n\u2019h\u00e9sitez pas \u00e0 contacter nos experts ou l\u2019\u00e9quipe NEOVIAQ.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour les petites soci\u00e9t\u00e9s, un taux r\u00e9duit de l\u2019imp\u00f4t des soci\u00e9t\u00e9s de 20 % (au lieu de 25 %) peut, sous certaines conditions, s\u2019appliquer sur la premi\u00e8re tranche de 100 000 \u20ac de b\u00e9n\u00e9fices imposables. L\u2019une de ces conditions concerne la r\u00e9mun\u00e9ration minimale \u00e0 attribuer \u00e0 au moins un dirigeant d\u2019entreprise personne physique. Augmentation de [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":6746,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,71],"tags":[],"class_list":["post-6743","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-en","category-fiscalite-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Belgique \u2013 La r\u00e9mun\u00e9ration minimale pour b\u00e9n\u00e9ficier du taux r\u00e9duit de l\u2019imp\u00f4t des soci\u00e9t\u00e9s s\u2019\u00e9l\u00e8ve \u00e0 51 000 \u20ac \u00e0 partir de 2027 - Neoviaq<\/title>\n<meta name=\"description\" content=\"\u00c0 partir de 2027, la r\u00e9mun\u00e9ration minimale index\u00e9e du dirigeant s\u2019\u00e9l\u00e8ve \u00e0 51 000 \u20ac en Belgique. 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