{"id":11544,"date":"2026-05-18T12:02:16","date_gmt":"2026-05-18T10:02:16","guid":{"rendered":"https:\/\/avixi.be\/?p=11544"},"modified":"2026-05-18T12:05:46","modified_gmt":"2026-05-18T10:05:46","slug":"la-reforme-de-la-cotisation-annuelle-a-charge-des-societes","status":"publish","type":"post","link":"https:\/\/avixi.be\/fr\/la-reforme-de-la-cotisation-annuelle-a-charge-des-societes\/","title":{"rendered":"La r\u00e9forme de la cotisation annuelle \u00e0 charge des soci\u00e9t\u00e9s"},"content":{"rendered":"<p data-start=\"174\" data-end=\"592\">Le 24 avril 2026, le Conseil des ministres a approuv\u00e9 une r\u00e9forme de la cotisation annuelle \u00e0 charge des soci\u00e9t\u00e9s. Le projet de loi est actuellement soumis pour avis au <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Conseil d&rsquo;\u00c9tat<\/span><\/span> et sera ensuite pr\u00e9sent\u00e9 au <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Parlement f\u00e9d\u00e9ral belge<\/span><\/span> pour approbation. Sous r\u00e9serve de son adoption d\u00e9finitive, la nouvelle r\u00e9glementation s\u2019appliquerait d\u00e9j\u00e0 aux cotisations dues pour l\u2019ann\u00e9e 2026.<\/p>\n<p data-start=\"594\" data-end=\"956\">La principale modification concerne l\u2019instauration d\u2019un syst\u00e8me plus progressif. Alors qu\u2019il existe aujourd\u2019hui une petite et une grande cotisation, quatre niveaux de cotisation seraient d\u00e9sormais pr\u00e9vus. Le montant reste d\u00e9termin\u00e9 sur la base du total du bilan de l\u2019avant-dernier exercice cl\u00f4tur\u00e9, tel qu\u2019il est constat\u00e9 au 1er janvier de l\u2019ann\u00e9e de cotisation.<\/p>\n<p data-start=\"958\" data-end=\"1013\">Pour 2026, les montants index\u00e9s seraient les suivants :<\/p>\n<ul data-start=\"1015\" data-end=\"1467\">\n<li data-section-id=\"443nwd\" data-start=\"1015\" data-end=\"1112\"><strong data-start=\"1017\" data-end=\"1033\">393,11 euros<\/strong> pour les soci\u00e9t\u00e9s dont le total du bilan ne d\u00e9passe pas <strong data-start=\"1090\" data-end=\"1110\">879.163,44 euros<\/strong><\/li>\n<li data-section-id=\"i4hslj\" data-start=\"1113\" data-end=\"1241\"><strong data-start=\"1115\" data-end=\"1133\">1.023,95 euros<\/strong> pour les soci\u00e9t\u00e9s dont le total du bilan d\u00e9passe <strong data-start=\"1183\" data-end=\"1203\">879.163,44 euros<\/strong> sans exc\u00e9der <strong data-start=\"1217\" data-end=\"1239\">5.119.715,68 euros<\/strong><\/li>\n<li data-section-id=\"su5kv8\" data-start=\"1242\" data-end=\"1373\"><strong data-start=\"1244\" data-end=\"1262\">1.535,91 euros<\/strong> pour les soci\u00e9t\u00e9s dont le total du bilan d\u00e9passe <strong data-start=\"1312\" data-end=\"1334\">5.119.715,68 euros<\/strong> sans exc\u00e9der <strong data-start=\"1348\" data-end=\"1371\">10.239.431,35 euros<\/strong><\/li>\n<li data-section-id=\"29bn8m\" data-start=\"1374\" data-end=\"1467\"><strong data-start=\"1376\" data-end=\"1394\">2.047,89 euros<\/strong> pour les soci\u00e9t\u00e9s dont le total du bilan d\u00e9passe <strong data-start=\"1444\" data-end=\"1467\">10.239.431,35 euros<\/strong><\/li>\n<\/ul>\n<p data-start=\"1469\" data-end=\"1670\">La r\u00e9forme pr\u00e9voit \u00e9galement que les soci\u00e9t\u00e9s dont le total du bilan n\u2019est pas encore connu seront automatiquement redevables de la cotisation la plus basse. Pour 2026, celle-ci s\u2019\u00e9l\u00e8ve \u00e0 393,11 euros.<\/p>\n<p data-start=\"1672\" data-end=\"2116\">Autre nouveaut\u00e9 importante : l\u2019introduction d\u2019un m\u00e9canisme de r\u00e9gularisation. Si le total du bilan est modifi\u00e9 ult\u00e9rieurement ou n\u2019est connu qu\u2019apr\u00e8s coup \u2014 par exemple en cas de d\u00e9p\u00f4t tardif des comptes annuels \u2014 la cotisation pourra \u00eatre ajust\u00e9e a posteriori, \u00e0 la hausse comme \u00e0 la baisse. Tout suppl\u00e9ment \u00e9ventuel devra \u00eatre pay\u00e9 dans les d\u00e9lais pr\u00e9vus. Les r\u00e8gles existantes en mati\u00e8re de prescription et de majorations restent inchang\u00e9es.<\/p>\n<p data-start=\"2118\" data-end=\"2238\" data-is-last-node=\"\" data-is-only-node=\"\">Attention: ces informations restent soumises \u00e0 l\u2019adoption d\u00e9finitive du projet de loi par le Parlement.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 24 avril 2026, le Conseil des ministres a approuv\u00e9  [&#8230;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-11544","post","type-post","status-publish","format-standard","hentry","category-general"],"acf":[],"_links":{"self":[{"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/posts\/11544","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/comments?post=11544"}],"version-history":[{"count":1,"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/posts\/11544\/revisions"}],"predecessor-version":[{"id":11545,"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/posts\/11544\/revisions\/11545"}],"wp:attachment":[{"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/media?parent=11544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/categories?post=11544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/avixi.be\/fr\/wp-json\/wp\/v2\/tags?post=11544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}