{"id":5828,"date":"2018-12-17T15:12:21","date_gmt":"2018-12-17T15:12:21","guid":{"rendered":"https:\/\/www.andorra-solutions.com\/?p=5828"},"modified":"2021-06-01T09:31:52","modified_gmt":"2021-06-01T09:31:52","slug":"fiscalite-andorre-2019","status":"publish","type":"post","link":"https:\/\/www.andorra-solutions.com\/fr\/blog\/2018\/12\/17\/fiscalite-andorre-2019\/","title":{"rendered":"Fiscalit\u00e9 Andorre 2019"},"content":{"rendered":"

\u00a0<\/h1>\r\n

L’ann\u00e9e 2018 est sur le point de s’achever avec d’importants changements entr\u00e9s en vigueur. Andorre a remis au point son syst\u00e8me fiscal pour l’adapter aux exigences du projet BEPS de l’OCDE. Depuis 2018, les r\u00e9gimes fiscaux sp\u00e9ciaux pour le commerce international et le cash-pool ne sont plus applicables et le r\u00e9gime sp\u00e9cial pour l\u2019exploitation internationale des biens incorporels, \u00e9galement connu sous le nom de \u00ab patent box \u00bb (litt\u00e9ralement, \u00ab bo\u00eete \u00e0 brevets), a \u00e9t\u00e9 modifi\u00e9 afin de donner plus de substance \u00e0 Andorre. Pour plus d\u2019informations concernant ces changements, vous pouvez consulter nos articles \u00e0 ce sujet<\/a>.<\/p>\r\n\r\n\r\n\r\n

La fiscalit\u00e9 d’Andorre en 2019<\/strong><\/p>\r\n\r\n\r\n\r\n

Pour la fiscalit\u00e9 de la nouvelle ann\u00e9e 2019, nous ne pr\u00e9voyons pas de changements importants qui pourraient affecter le taux global d’imposition sur le revenu des personnes physiques et sur les soci\u00e9t\u00e9s en Andorre.<\/p>\r\n\r\n\r\n\r\n

Cependant, comme le syst\u00e8me fiscal andorran est en train de m\u00fbrir lentement et que son imp\u00f4t sur les soci\u00e9t\u00e9s et sur le revenu des particuliers n\u2019a \u00e9t\u00e9 introduit que depuis quelques ann\u00e9es, nous pouvons nous attendre \u00e0 des ajustements de certaines dispositions l\u00e9gales qui affectent les d\u00e9ductions et \/ ou en pr\u00e9sence de circonstances particuli\u00e8res telles que l\u2019environnement, le transport ou des questions li\u00e9es \u00e0 une imposition sp\u00e9ciale.<\/p>\r\n\r\n\r\n\r\n

Cela devrait avoir peu d’effet sur la plupart des investisseurs \u00e9trangers qui s’int\u00e9ressent g\u00e9n\u00e9ralement principalement aux \u00e9l\u00e9ments de l’imp\u00f4t sur les soci\u00e9t\u00e9s, sur le revenu des personnes physiques et \u00e0 la fiscalit\u00e9 indirecte tels que l’IGI \/ la TVA.<\/p>\r\n\r\n\r\n\r\n

L’OCDE a officiellement reconnu les efforts d\u00e9ploy\u00e9s par le gouvernement andorran pour ajuster sa fiscalit\u00e9, en supprimant ou en modifiant ses r\u00e9gimes d’imposition sp\u00e9ciaux et ne repr\u00e9sentant ainsi plus de concurrence fiscale nocive.<\/p>\r\n\r\n\r\n\r\n

Cette initiative d’Andorre, avec l’accord de l’OCDE, apportera une s\u00e9curit\u00e9 juridique suppl\u00e9mentaire tout en maintenant des avantages concurrentiels substantiels par rapport aux juridictions voisines situ\u00e9es \u00e0 l’int\u00e9rieur et \u00e0 l’ext\u00e9rieur de l’Union Europ\u00e9enne. L\u2019ann\u00e9e fiscale 2019<\/strong> sera une ann\u00e9e de consolidation du cadre fiscal d\u2019Andorre, offrant une stabilit\u00e9 et probablement le meilleur moment pour d\u00e9marrer votre projet.<\/p>\r\n\r\n\r\n\r\n

Nous nous r\u00e9jouissons de commencer l\u2019ann\u00e9e 2019 \u00e0 vos c\u00f4t\u00e9s et vous souhaitons de joyeuses f\u00eates. Nos meilleurs v\u0153ux de r\u00e9ussite pour l\u2019ann\u00e9e \u00e0 venir, esp\u00e9rons-le, en Andorre !<\/p>\r\n","protected":false},"excerpt":{"rendered":"

\u00a0 L’ann\u00e9e 2018 est sur le point de s’achever avec d’importants changements entr\u00e9s en vigueur. Andorre a remis au point son syst\u00e8me fiscal pour l’adapter aux exigences du projet BEPS de l’OCDE. Depuis 2018, les r\u00e9gimes fiscaux sp\u00e9ciaux pour le commerce international et le cash-pool ne sont plus applicables et le r\u00e9gime sp\u00e9cial pour l\u2019exploitation<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[78],"tags":[],"class_list":["post-5828","post","type-post","status-publish","format-standard","hentry","category-finances-ue"],"acf":[],"yoast_head":"\nFiscalit\u00e9 Andorre 2019 | ANDORRE INVEST<\/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:\/\/www.andorra-solutions.com\/fr\/blog\/2018\/12\/17\/fiscalite-andorre-2019\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalit\u00e9 Andorre 2019 | ANDORRE INVEST\" \/>\n<meta property=\"og:description\" content=\"\u00a0 L’ann\u00e9e 2018 est sur le point de s’achever avec d’importants changements entr\u00e9s en vigueur. 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