{"id":276,"date":"2025-04-28T00:58:10","date_gmt":"2025-04-27T22:58:10","guid":{"rendered":"https:\/\/bwfiduciaire.be\/?page_id=276"},"modified":"2025-04-28T00:58:10","modified_gmt":"2025-04-27T22:58:10","slug":"ipm","status":"publish","type":"page","link":"https:\/\/bwfiduciaire.be\/index.php\/ipm\/","title":{"rendered":"IPM"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">IPM \u2013 Imp\u00f4t des Personnes Morales<\/h1>\n\n\n\n<p><strong>D\u00e9finition :<\/strong><br>L&rsquo;IPM est un imp\u00f4t <strong>direct<\/strong> applicable aux personnes morales sans but lucratif (ASBL, fondations&#8230;).<\/p>\n\n\n\n<p><strong>Type d&rsquo;imp\u00f4t :<\/strong><br>\u2794 Imp\u00f4t <strong>direct<\/strong>.<\/p>\n\n\n\n<p><strong>Taux d\u2019imposition en Belgique (2025) :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les exc\u00e9dents de tr\u00e9sorerie <strong>ne sont pas impos\u00e9s<\/strong> (pas de b\u00e9n\u00e9fice fiscal comme en ISOC).<\/li>\n\n\n\n<li>Seuls certains revenus sp\u00e9cifiques sont impos\u00e9s :<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Type de revenu<\/th><th>Taux applicable<\/th><\/tr><\/thead><tbody><tr><td>Revenus immobiliers (ex. loyers)<\/td><td><strong>20%<\/strong><\/td><\/tr><tr><td>Revenus mobiliers (dividendes, int\u00e9r\u00eats)<\/td><td><strong>30%<\/strong> (via pr\u00e9compte mobilier)<\/td><\/tr><tr><td>Plus-values immobili\u00e8res<\/td><td><strong>Variable<\/strong> selon le cas<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Qui est concern\u00e9 ?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ASBL, fondations priv\u00e9es, soci\u00e9t\u00e9s mutualistes, organismes internationaux, institutions para-publiques.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>IPM \u2013 Imp\u00f4t des Personnes Morales D\u00e9finition :L&rsquo;IPM est un imp\u00f4t direct applicable aux personnes morales sans but lucratif (ASBL, fondations&#8230;). Type d&rsquo;imp\u00f4t :\u2794 Imp\u00f4t direct. Taux d\u2019imposition en Belgique (2025) : Type de revenu Taux applicable Revenus immobiliers (ex. loyers) 20% Revenus mobiliers (dividendes, int\u00e9r\u00eats) 30% (via pr\u00e9compte mobilier) Plus-values immobili\u00e8res Variable selon le<br \/><a class=\"btn btn-theme post-btn\" href=\"https:\/\/bwfiduciaire.be\/index.php\/ipm\/\">Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-276","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/pages\/276","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/comments?post=276"}],"version-history":[{"count":1,"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/pages\/276\/revisions"}],"predecessor-version":[{"id":277,"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/pages\/276\/revisions\/277"}],"wp:attachment":[{"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/media?parent=276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}