{"id":36993,"date":"2016-09-09T13:03:23","date_gmt":"2016-09-09T13:03:23","guid":{"rendered":"http:\/\/all-andorra.com\/fr\/?p=36993"},"modified":"2019-10-15T08:01:55","modified_gmt":"2019-10-15T08:01:55","slug":"fiscalite-europe","status":"publish","type":"post","link":"https:\/\/all-andorra.com\/fr\/fiscalite-europe\/","title":{"rendered":"La fiscalit\u00e9 des entreprises en Europe. Caract\u00e9ristiques comparatives des syst\u00e8mes fiscaux europ\u00e9ens"},"content":{"rendered":"

\"\"<\/a><\/p>\n

La fiscalit\u00e9 des entreprises en Europe. Caract\u00e9ristiques comparatives des syst\u00e8mes fiscaux europ\u00e9ens<\/strong><\/p>\n

Andorre et les voisins les plus proches<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0<\/span><\/td>\nAndorre<\/span><\/td>\nEspagne<\/td>\nPortugal<\/td>\nFrance<\/span><\/td>\n<\/tr>\n
La fiscalit\u00e9 des entreprises<\/strong><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
Corporation imp\u00f4t sur le revenu<\/td>\n2 ou 10%<\/span><\/td>\n30%<\/span><\/td>\n25%<\/span><\/td>\n33.33%<\/span><\/td>\n<\/tr>\n
Imp\u00f4t sur les gains en capital<\/td>\n0-15%<\/span><\/td>\n30%<\/span><\/td>\n25%<\/span><\/td>\n33.33%<\/span><\/td>\n<\/tr>\n
Retenue d’imp\u00f4t non trait\u00e9 (pour les non-r\u00e9sidents)<\/strong><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
Redevance<\/td>\n5%<\/span><\/td>\n24.75%<\/span><\/td>\n15%<\/span><\/td>\n33.33%<\/span><\/td>\n<\/tr>\n
Int\u00e9r\u00eats<\/td>\n0%<\/span><\/td>\n21%<\/span><\/td>\n25%<\/span><\/td>\n–<\/span><\/td>\n<\/tr>\n
Dividendes<\/td>\n0%<\/span><\/td>\n21%<\/span><\/td>\n25%<\/span><\/td>\n25%<\/span><\/td>\n<\/tr>\n
Divers Honoraires<\/td>\n–<\/span><\/td>\n21%; 24.75%<\/span><\/td>\n15%; 21.5%<\/span><\/td>\n33.33%<\/span><\/td>\n<\/tr>\n
Taxes indirectes (T.V.A)<\/strong><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
T.V.A<\/span><\/td>\n4.5%<\/span><\/td>\n21%<\/span><\/td>\n23%<\/span><\/td>\n21.2%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Andorre et d’autres paradis fiscaux:<\/span><\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0<\/span><\/td>\nAndorre<\/span><\/td>\nLiechtenstein<\/td>\nMonaco<\/span><\/td>\nSaint Marin<\/td>\n<\/tr>\n
La fiscalit\u00e9 des entreprises<\/strong><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
Corporation imp\u00f4t sur le revenu<\/td>\n2 ou 10%<\/span><\/td>\n12.5%<\/span>\u00a0<\/span><\/td>\n33.3%<\/span><\/td>\n17%<\/span><\/td>\n<\/tr>\n
Imp\u00f4t sur les gains en capital<\/td>\n0-15%<\/span><\/td>\n–<\/span><\/td>\n33.3%<\/span><\/td>\n17%<\/span><\/td>\n<\/tr>\n
Retenue d’imp\u00f4t non trait\u00e9 (pour les non-r\u00e9sidents)<\/strong><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
Redevance<\/td>\n5%<\/span><\/td>\n–<\/span><\/td>\n–<\/span><\/td>\n15%<\/span><\/td>\n<\/tr>\n
Int\u00e9r\u00eats<\/td>\n0%<\/span><\/td>\n–<\/span><\/td>\n–<\/span><\/td>\n13%<\/span><\/td>\n<\/tr>\n
Dividendes<\/td>\n0%<\/span><\/td>\n–<\/span><\/td>\n–<\/span><\/td>\n–<\/span><\/td>\n<\/tr>\n
Divers Honoraires<\/td>\n–<\/span><\/td>\n–<\/span><\/td>\n–<\/span><\/td>\n15%<\/span><\/td>\n<\/tr>\n
Taxes indirectes (T.V.A)<\/strong><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
T.V.A<\/td>\n4.5%<\/span><\/td>\n8%<\/span><\/td>\n19.6%<\/span><\/td>\n0% – T.V.A; 17% – taxe d’importation<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Andorre et les pays europ\u00e9ens:<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0<\/span><\/td>\nAndorre<\/span><\/td>\nIrlande<\/td>\nPays-Bas<\/td>\nLuxembourg<\/td>\nSuisse<\/td>\nMalte<\/span><\/td>\nChypre<\/td>\n<\/tr>\n
La fiscalit\u00e9 des entreprises<\/strong><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
Corporation imp\u00f4t sur le revenu<\/td>\n2 ou 10%<\/span><\/td>\n12.5%<\/span><\/td>\n20%<\/span><\/td>\n22.05%<\/span><\/td>\n8.5%<\/span><\/td>\n35%<\/span><\/td>\n10%<\/span><\/td>\n<\/tr>\n
Imp\u00f4t sur les gains en capital<\/td>\n0-15%<\/span><\/td>\n30%<\/span><\/td>\n20%<\/span><\/td>\n22.05%<\/span><\/td>\n8.5%<\/span><\/td>\n35%<\/span><\/td>\n20%<\/span><\/td>\n<\/tr>\n
Retenue d’imp\u00f4t non trait\u00e9 (pour les non-r\u00e9sidents)<\/strong><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
Redevance<\/td>\n5%<\/span><\/td>\n20%<\/span><\/td>\n–<\/span><\/td>\n–<\/span><\/td>\n–<\/span><\/td>\n0%<\/span><\/td>\n–<\/span><\/td>\n<\/tr>\n
Int\u00e9r\u00eats<\/td>\n0%<\/span><\/td>\n20%<\/span><\/td>\n–<\/span><\/td>\n–<\/span><\/td>\n35%<\/span><\/td>\n0%<\/span><\/td>\n–<\/span><\/td>\n<\/tr>\n
Dividendes<\/td>\n0%<\/span><\/td>\n20%<\/span><\/td>\n15%<\/span><\/td>\n15%<\/span><\/td>\n35%<\/span><\/td>\n0%<\/span><\/td>\n–<\/span><\/td>\n<\/tr>\n
Divers Honoraires<\/td>\n–<\/span><\/td>\n–<\/span><\/td>\n–<\/span><\/td>\n–<\/span><\/td>\n–<\/span><\/td>\n35%<\/span><\/td>\n10%<\/span><\/td>\n<\/tr>\n
Taxes indirectes (T.V.A)<\/strong><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
T.V.A<\/span><\/td>\n4.5%<\/span><\/td>\n23%<\/span><\/td>\n19%<\/span><\/td>\n15%<\/span><\/td>\n8%<\/span><\/td>\n18%<\/span><\/td>\n18%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Le syst\u00e8me fiscal de Andorre. Voir ici<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<\/p>\n

La fiscalit\u00e9 des entreprises en Europe. Caract\u00e9ristiques comparatives des syst\u00e8mes fiscaux europ\u00e9ens<\/p>\n

Andorre et les voisins les plus proches<\/p>\n

\u00a0
\nAndorre
\nEspagne
\nPortugal
\nFrance<\/p>\n

La fiscalit\u00e9 des entreprises
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0<\/p>\n

Corporation imp\u00f4t sur le revenu
\n2 ou 10%
\n30%
\n25%
\n33.33%<\/p>\n

Imp\u00f4t sur les gains en capital
\n0-15%
\n30%
\n25%
\n33.33%<\/p>\n

Retenue d’imp\u00f4t non trait\u00e9 (pour les non-r\u00e9sidents)
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0<\/p>\n

Redevance
\n5%
\n24.75%
\n15%
\n33.33%<\/p>\n

Int\u00e9r\u00eats
\n0%
\n21%
\n25%
\n–<\/p>\n

Dividendes
\n0%
\n21%
\n25%
\n25%<\/p>\n

Divers Honoraires
\n–
\n21%; 24.75%
\n15%; 21.5%
\n33.33%<\/p>\n

Taxes indirectes (T.V.A)
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0<\/p>\n

T.V.A
\n4.5%
\n21%
\n23%
\n21.2%<\/p>\n

Andorre et d’autres paradis fiscaux:<\/p>\n

\u00a0
\nAndorre
\nLiechtenstein
\nMonaco
\nSaint Marin<\/p>\n

La fiscalit\u00e9 des entreprises
\n\u00a0
\n\u00a0
\n\u00a0
\n\u00a0<\/p>\n

Corporation imp\u00f4t …<\/p>\n","protected":false},"author":2,"featured_media":149151,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[99],"tags":[16127,6579],"class_list":["post-36993","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-les-nouvelles-sur-l-andorre","tag-europe","tag-fiscalite"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t