{"id":5272,"date":"2021-12-13T10:49:57","date_gmt":"2021-12-13T09:49:57","guid":{"rendered":"https:\/\/www.link2fleet.com\/fleet-dating-special-la-fiscalite-automobile-definie-pour-les-10-ans-a-venir\/"},"modified":"2021-12-13T10:49:57","modified_gmt":"2021-12-13T09:49:57","slug":"fleet-dating-special-la-fiscalite-automobile-definie-pour-les-10-ans-a-venir","status":"publish","type":"post","link":"https:\/\/www.link2fleet.com\/fr\/fleet-dating-special-la-fiscalite-automobile-definie-pour-les-10-ans-a-venir\/","title":{"rendered":"Fleet dating special: plan d’action pour une flotte neutre en CO2"},"content":{"rendered":"

La fiscalit\u00e9 automobile a fait couler beaucoup d’encre ces derniers mois, notamment en ce qui concerne la suppression totale de toute d\u00e9duction fiscale pour les voitures \u00e0 moteur \u00e0 combustion \u00e0 partir de 2026. L’obligation du \u00ab\u00a0z\u00e9ro \u00e9mission\u00a0\u00bb sera alors une r\u00e9alit\u00e9. Toutefois, le plus important est qu’il existe enfin un cadre clair pour la transition vers un parc automobile d’entreprise \u00e0 z\u00e9ro \u00e9mission. La fiscalit\u00e9 automobile pour la p\u00e9riode 2022 – 2031 a \u00e9t\u00e9 ratifi\u00e9e par une publication au Moniteur belge le 3 d\u00e9cembre 2021.<\/p>\n

 <\/p>\n

La contribution du CO2 comme coupable<\/strong><\/p>\n

Pour les entreprises, le plus grand changement en mati\u00e8re de fiscalit\u00e9 automobile est l’augmentation exponentielle de la contribution CO2 pour les v\u00e9hicules \u00e0 \u00e9mission non nulle. Cela a un impact important sur le TCO2. De cette fa\u00e7on, le politique punit toutes les voitures de soci\u00e9t\u00e9. A tort, les voitures de soci\u00e9t\u00e9 et les voitures salariales sont plac\u00e9es sur le m\u00eame r\u00e9gime fiscal.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/td>\nindex CO2<\/td>\nCotisation CO2 en euros\/mois<\/td>\n<\/tr>\n
2021<\/td>\n1,3222<\/td>\nMin. 27,54<\/td>\n<\/tr>\n
2022<\/td>\n1,3525<\/td>\nMin. 28,17<\/p>\n

si par ex. 62,00 ><\/td>\n<\/tr>\n

A partir de 1\/07\/2023<\/td>\nX 2,25<\/td>\n<\/td>\n<\/tr>\n
2024<\/td>\nX 2,25<\/td>\n<\/td>\n<\/tr>\n
2025<\/td>\nX 2,75<\/td>\n169,00<\/td>\n<\/tr>\n
2026<\/td>\nX 4,00<\/td>\n<\/td>\n<\/tr>\n
2027<\/td>\nX 5,50<\/td>\n340,00<\/td>\n<\/tr>\n
2028<\/td>\nX 5,50<\/td>\n340,00<\/td>\n<\/tr>\n
2029<\/td>\nX 5,50<\/td>\n340,00<\/td>\n<\/tr>\n
2030<\/td>\nX 5,50<\/td>\n340,00<\/td>\n<\/tr>\n
2031<\/td>\nX 5,50<\/td>\n340,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

La cotisation de CO2 est une cotisation sociale et donc 100% d\u00e9ductible pour les entreprises. Elle n’a rien avoir avec le verdissement de la fiscalit\u00e9 automobile.<\/p>\n

Les v\u00e9hicules 0 \u00e9mission doivent aussi payer une cotisation de CO2, bien qu’il s’agisse alors du tarif minimum.<\/p>\n

 <\/p>\n

D\u00e9claration fiscale \u00e0 venir<\/strong><\/p>\n

Le SPF Finances exige des rapports suppl\u00e9mentaires sur les co\u00fbts du carburant \u00e0 partir de 2022. L’arr\u00eat\u00e9 royal correspondant ne para\u00eetra au Moniteur Belge qu’en 2022.<\/p>\n

Des amendes sont pr\u00e9vues en cas de non-d\u00e9claration de ce rapport annuel.<\/p>\n

 <\/p>\n

La future d\u00e9claration fera \u00e9tat des \u00e9l\u00e9ments suivants:<\/p>\n

    \n
  • La d\u00e9ductibilit\u00e9 fiscale des frais de carburant<\/li>\n
  • Les accises pay\u00e9es en partie sur les frais de carburant<\/li>\n
  • La TVA pay\u00e9e en partie sur les frais de carburant<\/li>\n
  • L’ATN – l’\u00c9tat veut s’assurer que les recettes ne diminuent pas \u00e0 cause du verdissement de la flotte !<\/li>\n<\/ul>\n

     <\/p>\n

    TCO2 des voitures avec\u00a0moteur \u00e0 combustion ou z\u00e9ro \u00e9mission\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n
    D\u00e9veloppement index\u00e9<\/td>\nMoteur \u00e0 combustion<\/td>\nVoiture z\u00e9ro \u00e9mission<\/td>\n<\/tr>\n
    2022<\/td>\n100<\/td>\n100<\/td>\n<\/tr>\n
    2023<\/td>\n109<\/td>\n100<\/td>\n<\/tr>\n
    2024<\/td>\n109<\/td>\n100<\/td>\n<\/tr>\n
    2025<\/td>\n113<\/td>\n100<\/td>\n<\/tr>\n
    2026<\/td>\n123<\/td>\n101<\/td>\n<\/tr>\n
    2027<\/td>\n139<\/td>\n102<\/td>\n<\/tr>\n
    2028<\/td>\n145<\/td>\n104<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    !!! Il est plus que jamais n\u00e9cessaire de prendre en compte le TCO2.<\/p>\n

     <\/p>\n

    Les 10 points \u00e0 retenir de cette session<\/strong><\/p>\n

      \n
    1. Jusqu’au 1er juillet 2023, les r\u00e8gles actuelles en mati\u00e8re de fiscalit\u00e9 automobile restent valables et inchang\u00e9es<\/li>\n
    2. La flotte actuelle et les futures commandes (signature du bon de commande; accord re\u00e7u de la soci\u00e9t\u00e9 de leasing) avant le 1er juillet 2023 conservent la fiscalit\u00e9 automobile actuelle.<\/li>\n
    3. Tant que le certificat de conformit\u00e9 des v\u00e9hicules indique les mesures d’\u00e9missions (\u00e9missions de CO2 en g\/km) selon les valeurs NEDC 2.0 et WLTP, on peut utiliser la valeur la plus faible entre les deux, m\u00eame au-del\u00e0 de 2022.<\/li>\n
    4. En cas d’achat ou de leasing d’une voiture d’occasion dont le taux de CO2 est mentionn\u00e9e en NEDC sur le certificat de conformit\u00e9, cette valeur peut-\u00eatre utilis\u00e9e dans le calcul fiscal.<\/li>\n
    5. A partir du 1er juillet 2023 et jusqu’au 1er janvier 2026, une p\u00e9riode de transition sera mise en place pour transformer le parc automobile en fleet en parc 0 \u00e9mission.<\/li>\n
    6. A partir du 1er janvier 2026, les v\u00e9hicules \u00e0 motorisations thermiques ne b\u00e9n\u00e9ficieront plus d’aucune d\u00e9ductibilit\u00e9 fiscale.<\/li>\n
    7. Les v\u00e9hicules 0 \u00e9mission command\u00e9s avant le 1er janvier 2026 profitent d’une d\u00e9ductibilit\u00e9 fiscale \u00e0 100%, y compris les ann\u00e9es qui suivent.<\/li>\n
    8. \u00a0A partir du 1er janvier 2026, une d\u00e9gressivit\u00e9 de la d\u00e9ductibilit\u00e9 fiscale des nouveaux v\u00e9hicules 0 \u00e9mission command\u00e9s sera mise en place (95% en 2027, 90% en 2028,…)<\/li>\n
    9. A partir du 1er janvier 2031, la d\u00e9ductibilit\u00e9 fiscale de 100% disparaitra d\u00e9finitivement. La d\u00e9ductibilit\u00e9 maximal pour les v\u00e9hicules 0 \u00e9mission sera alors de 67,5%.<\/li>\n
    10. Les co\u00fbts suppl\u00e9mentaires li\u00e9s \u00e0 la nouvelle fiscalit\u00e9 automobile seront enti\u00e8rement \u00e0 charge de l’employeur.<\/li>\n<\/ol>\n

       <\/p>\n","protected":false},"excerpt":{"rendered":"

      La fiscalit\u00e9 automobile a fait couler beaucoup d’encre ces derniers mois, notamment en ce qui concerne la suppression totale de toute d\u00e9duction fiscale pour les voitures \u00e0 moteur \u00e0 combustion \u00e0 partir de 2026. L’obligation du \u00ab\u00a0z\u00e9ro \u00e9mission\u00a0\u00bb sera alors une r\u00e9alit\u00e9. Toutefois, le plus important est qu’il existe enfin un cadre clair pour la […]<\/p>\n","protected":false},"author":15,"featured_media":5273,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[91,101],"tags":[],"class_list":["post-5272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-expertise-et-management","category-tax-legal"],"acf":[],"yoast_head":"\nFleet dating special: plan d'action pour une flotte neutre en CO2 - link2fleet<\/title>\n<meta name=\"description\" content=\"Le 7 d\u00e9cembre, link2fleet organisait, en collaboration avec Eurofleet et Mobilitas, un Fleet Dating Special sur la th\u00e9matique bouillonnante \u00ab\u00a0Mission z\u00e9ro pour la flotte de\u2026\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fleet dating special: plan d'action pour une flotte neutre en CO2 - 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