{"id":58785,"date":"2023-12-03T12:33:11","date_gmt":"2023-12-03T09:33:11","guid":{"rendered":"https:\/\/ambylegal.by\/news\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\/"},"modified":"2023-12-03T12:33:11","modified_gmt":"2023-12-03T09:33:11","slug":"peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/fr\/news\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\/","title":{"rendered":"Sp\u00e9cificit\u00e9s du versement de dividendes et de parts de b\u00e9n\u00e9fices aux propri\u00e9taires \u00e9trangers d&rsquo;entreprises bi\u00e9lorusses"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/div>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ambylegal.by\/fr\/news\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\/#Particularites_des_paiements_aux_proprietaires_etrangers_de_societes_par_actions_bielorusses\" >Particularit\u00e9s des paiements aux propri\u00e9taires \u00e9trangers de soci\u00e9t\u00e9s par actions bi\u00e9lorusses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ambylegal.by\/fr\/news\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\/#Conditions_dans_lesquelles_une_societe_par_actions_peut_distribuer_des_dividendes\" >Conditions dans lesquelles une soci\u00e9t\u00e9 par actions peut distribuer des dividendes :<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ambylegal.by\/fr\/news\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\/#Particularites_du_versement_dune_part_de_benefices_dans_les_societes_a_responsabilite_limitee_et_les_societes_a_responsabilite_supplementaire\" >Particularit\u00e9s du versement d&rsquo;une part de b\u00e9n\u00e9fices dans les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e et les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 suppl\u00e9mentaire<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ambylegal.by\/fr\/news\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\/#Conditions_dans_lesquelles_une_SARL_ou_une_ODO_peut_verser_une_part_de_benefices_aux_associes\" >Conditions dans lesquelles une SARL ou une ODO peut verser une part de b\u00e9n\u00e9fices aux associ\u00e9s<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ambylegal.by\/fr\/news\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\/#Particularites_du_versement_de_dividendes_en_devises_etrangeres_aux_proprietaires_etrangers_de_la_societe\" >Particularit\u00e9s du versement de dividendes en devises \u00e9trang\u00e8res aux propri\u00e9taires \u00e9trangers de la soci\u00e9t\u00e9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ambylegal.by\/fr\/news\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\/#Pourquoi_louverture_de_comptes_speciaux_pour_les_transferts_aux_proprietaires_etrangers_dentreprises_bielorusses_nest-elle_pas_requise_dans_limmediat\" >Pourquoi l&rsquo;ouverture de comptes sp\u00e9ciaux pour les transferts aux propri\u00e9taires \u00e9trangers d&rsquo;entreprises bi\u00e9lorusses n&rsquo;est-elle pas requise dans l&rsquo;imm\u00e9diat ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ambylegal.by\/fr\/news\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\/#Comment_pouvons-nous_vous_assister_pour_determiner_la_procedure_de_versement_de_dividendes_et_de_parts_de_benefices_aux_proprietaires_etrangers_ainsi_que_pour_le_calcul_de_ces_montants\" >Comment pouvons-nous vous assister pour d\u00e9terminer la proc\u00e9dure de versement de dividendes et de parts de b\u00e9n\u00e9fices aux propri\u00e9taires \u00e9trangers ainsi que pour le calcul de ces montants ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ambylegal.by\/fr\/news\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\/#Contactez-nous\" >Contactez-nous<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">Les propri\u00e9taires \u00e9trangers d&rsquo;entreprises bi\u00e9lorusses souhaitent disposer d&rsquo;informations actualis\u00e9es sur la possibilit\u00e9 de percevoir des dividendes ou une part des b\u00e9n\u00e9fices de leur entreprise en Bi\u00e9lorussie et d&rsquo;en assurer le rapatriement. Actuellement, de nombreuses soci\u00e9t\u00e9s bi\u00e9lorusses \u00e0 capital \u00e9tranger et leurs participants non r\u00e9sidents s&rsquo;interrogent sur les nouvelles exigences de la l\u00e9gislation bi\u00e9lorusse relatives aux comptes sp\u00e9ciaux dans les banques bi\u00e9lorusses pour le transfert et la perception de dividendes et de b\u00e9n\u00e9fices par des participants \u00e9trangers originaires d&rsquo;\u00c9tats dits \u00ab inamicaux \u00bb. Ces exigences sont en vigueur depuis le 16\/09\/2023.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Particularites_des_paiements_aux_proprietaires_etrangers_de_societes_par_actions_bielorusses\"><\/span>Particularit\u00e9s des paiements aux propri\u00e9taires \u00e9trangers de soci\u00e9t\u00e9s par actions bi\u00e9lorusses<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La soci\u00e9t\u00e9 par actions est tenue de distribuer une partie de ses b\u00e9n\u00e9fices aux propri\u00e9taires d&rsquo;actions privil\u00e9gi\u00e9es. Les propri\u00e9taires d&rsquo;actions ordinaires ont droit \u00e0 une part des b\u00e9n\u00e9fices lorsque la soci\u00e9t\u00e9 par actions en d\u00e9cide ainsi. La part de b\u00e9n\u00e9fice per\u00e7ue par les actionnaires est qualifi\u00e9e de \u00ab dividendes \u00bb. Pour qu&rsquo;une soci\u00e9t\u00e9 puisse distribuer des dividendes, les donn\u00e9es comptables interm\u00e9diaires du premier trimestre, du semestre et des 9 mois sont requises. Par cons\u00e9quent, la soci\u00e9t\u00e9 par actions peut verser des dividendes au cours de ces p\u00e9riodes. \u00c0 la fin de l&rsquo;exercice, les dividendes sont pay\u00e9s sur la base des \u00e9tats financiers annuels.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/businessmen-are-paying-compensation-partners-receiving-dividends-from-investments-1.png\" alt=\"\" class=\"wp-image-10096\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/businessmen-are-paying-compensation-partners-receiving-dividends-from-investments-1.png 1000w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/businessmen-are-paying-compensation-partners-receiving-dividends-from-investments-1-300x200.png 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/businessmen-are-paying-compensation-partners-receiving-dividends-from-investments-1-768x512.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conditions_dans_lesquelles_une_societe_par_actions_peut_distribuer_des_dividendes\"><\/span>Conditions dans lesquelles une soci\u00e9t\u00e9 par actions peut distribuer des dividendes :<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le capital social de la soci\u00e9t\u00e9 est enti\u00e8rement lib\u00e9r\u00e9.<\/li>\n\n\n\n<li>L&rsquo;actif net de la soci\u00e9t\u00e9 est sup\u00e9rieur au montant de son capital social et sa valeur ne diminuera pas apr\u00e8s le versement des dividendes.<\/li>\n\n\n\n<li>La soci\u00e9t\u00e9 est solvable et cette situation ne sera pas compromise par le versement des dividendes. Afin de confirmer la solvabilit\u00e9 en vue d&rsquo;un \u00e9ventuel contr\u00f4le fiscal, nous recommandons d&rsquo;obtenir un avis de la commission de r\u00e9vision ou d&rsquo;un auditeur sur la solvabilit\u00e9 avant de statuer sur la distribution de dividendes, lorsqu&rsquo;une telle d\u00e9cision n&rsquo;est pas prise lors de l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale annuelle.<\/li>\n\n\n\n<li>En cas de rachat d&rsquo;actions \u00e0 la demande des actionnaires, les actions ont \u00e9t\u00e9 int\u00e9gralement rachet\u00e9es.<\/li>\n\n\n\n<li>Les donn\u00e9es comptables attestent que la soci\u00e9t\u00e9 d\u00e9gage un b\u00e9n\u00e9fice.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Particularites_du_versement_dune_part_de_benefices_dans_les_societes_a_responsabilite_limitee_et_les_societes_a_responsabilite_supplementaire\"><\/span>Particularit\u00e9s du versement d&rsquo;une part de b\u00e9n\u00e9fices dans les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e et les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 suppl\u00e9mentaire<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Une partie des b\u00e9n\u00e9fices peut \u00eatre vers\u00e9e aux associ\u00e9s d&rsquo;une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e et d&rsquo;une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 suppl\u00e9mentaire. Les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e et \u00e0 responsabilit\u00e9 suppl\u00e9mentaire (SARL et ODO) d\u00e9cident elles-m\u00eames de la fr\u00e9quence de versement d&rsquo;une partie des b\u00e9n\u00e9fices \u00e0 leurs associ\u00e9s. La p\u00e9riodicit\u00e9 des versements est pr\u00e9vue par les statuts de la soci\u00e9t\u00e9 ou d\u00e9termin\u00e9e par d\u00e9cision de l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale des associ\u00e9s. Un d\u00e9lai maximal de deux mois peut s&rsquo;\u00e9couler entre la d\u00e9cision de versement et le versement effectif d&rsquo;une partie des b\u00e9n\u00e9fices aux associ\u00e9s. Cette r\u00e8gle s&rsquo;applique lorsque le d\u00e9lai de versement d&rsquo;une partie des b\u00e9n\u00e9fices n&rsquo;est pas d\u00e9fini dans les statuts ou dans la d\u00e9cision de l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale des associ\u00e9s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conditions_dans_lesquelles_une_SARL_ou_une_ODO_peut_verser_une_part_de_benefices_aux_associes\"><\/span>Conditions dans lesquelles une SARL ou une ODO peut verser une part de b\u00e9n\u00e9fices aux associ\u00e9s<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La condition essentielle est que la soci\u00e9t\u00e9 dispose d&rsquo;un b\u00e9n\u00e9fice subsistant apr\u00e8s le paiement des imp\u00f4ts et des versements obligatoires, la couverture des pertes et les dotations aux fonds de la soci\u00e9t\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;assembl\u00e9e g\u00e9n\u00e9rale des associ\u00e9s de la SARL (OOO) ou de la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 suppl\u00e9mentaire (ODO) peut d\u00e9cider de ne pas distribuer les b\u00e9n\u00e9fices entre les associ\u00e9s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Particularites_du_versement_de_dividendes_en_devises_etrangeres_aux_proprietaires_etrangers_de_la_societe\"><\/span>Particularit\u00e9s du versement de dividendes en devises \u00e9trang\u00e8res aux propri\u00e9taires \u00e9trangers de la soci\u00e9t\u00e9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Il est possible de verser des dividendes aux propri\u00e9taires \u00e9trangers d&rsquo;une soci\u00e9t\u00e9 bi\u00e9lorusse en roubles bi\u00e9lorusses ou en devises \u00e9trang\u00e8res. La monnaie de paiement des dividendes doit \u00eatre express\u00e9ment d\u00e9termin\u00e9e dans la d\u00e9cision de distribution. Les propri\u00e9taires \u00e9trangers ne peuvent percevoir des dividendes en devises \u00e9trang\u00e8res que par virement bancaire. Un propri\u00e9taire personne physique peut recevoir ses dividendes en devises sur un compte ouvert aupr\u00e8s d&rsquo;une banque \u00e9trang\u00e8re. Une soci\u00e9t\u00e9 bi\u00e9lorusse peut utiliser \u00e0 cette fin ses comptes ouverts dans une banque bi\u00e9lorusse ou \u00e9trang\u00e8re.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pourquoi_louverture_de_comptes_speciaux_pour_les_transferts_aux_proprietaires_etrangers_dentreprises_bielorusses_nest-elle_pas_requise_dans_limmediat\"><\/span>Pourquoi l&rsquo;ouverture de comptes sp\u00e9ciaux pour les transferts aux propri\u00e9taires \u00e9trangers d&rsquo;entreprises bi\u00e9lorusses n&rsquo;est-elle pas requise dans l&rsquo;imm\u00e9diat ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Conform\u00e9ment au D\u00e9cret du Pr\u00e9sident de la R\u00e9publique de Bi\u00e9lorussie n\u00b0 285 du 13\/09\/2023 \u00ab Sur les comptes sp\u00e9ciaux \u00bb, le versement de dividendes et de parts de b\u00e9n\u00e9fices aux propri\u00e9taires \u00e9trangers originaires d&rsquo;\u00c9tats inamicaux n\u00e9cessite l&rsquo;ouverture de comptes sp\u00e9ciaux dans les banques bi\u00e9lorusses. Il convient de noter que de tels comptes sp\u00e9ciaux ne doivent \u00eatre ouverts que lorsque le gouvernement bi\u00e9lorusse a adopt\u00e9 une mesure restrictive sp\u00e9ciale limitant la perception de b\u00e9n\u00e9fices et de dividendes par des propri\u00e9taires \u00e9trangers issus d&rsquo;\u00c9tats inamicaux. Tant qu&rsquo;une telle mesure n&rsquo;est pas adopt\u00e9e, l&rsquo;ouverture de comptes sp\u00e9ciaux n&rsquo;est pas requise, et les dividendes ainsi que les parts de b\u00e9n\u00e9fices sont transf\u00e9r\u00e9s selon la proc\u00e9dure habituelle. Si le gouvernement adopte une telle mesure, le d\u00e9cret gouvernemental sera publi\u00e9 au Registre national des actes juridiques.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour information : la liste des \u00c9tats inamicaux comprend 13 entit\u00e9s, parmi lesquelles figurent les \u00c9tats membres de l&rsquo;Union europ\u00e9enne, les \u00c9tats-Unis, la Grande-Bretagne, la Suisse, etc.<\/p>\n\n\n<div class=\"bcta bcta--post \">\r\n    <div class=\"bcta__title title\">Avocats en droit des soci\u00e9t\u00e9s en Bi\u00e9lorussie<\/div>\r\n    <div class=\"bcta__snippet\">B\u00e9n\u00e9ficiez d&rsquo;un accompagnement en droit des soci\u00e9t\u00e9s en Bi\u00e9lorussie pour votre entreprise ou personne morale afin de prot\u00e9ger et de d\u00e9velopper votre activit\u00e9 !<\/div>\r\n        <div class=\"bcta__more\">\r\n        <a href=\"https:\/\/ambylegal.by\/fr\/services\/corporate-law\/\" class=\"btn btn--outline\">\r\n\t\t\tEn savoir plus            <span class=\"btn__icon btn__icon--arrow\"><\/span>\r\n        <\/a>\r\n    <\/div>\r\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Comment_pouvons-nous_vous_assister_pour_determiner_la_procedure_de_versement_de_dividendes_et_de_parts_de_benefices_aux_proprietaires_etrangers_ainsi_que_pour_le_calcul_de_ces_montants\"><\/span>Comment pouvons-nous vous assister pour d\u00e9terminer la proc\u00e9dure de versement de dividendes et de parts de b\u00e9n\u00e9fices aux propri\u00e9taires \u00e9trangers ainsi que pour le calcul de ces montants ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nos avocats sont des sp\u00e9cialistes exp\u00e9riment\u00e9s en droit des soci\u00e9t\u00e9s et ma\u00eetrisent l&rsquo;anglais. Nous pouvons :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vous conseiller sur les modalit\u00e9s de d\u00e9termination de la proc\u00e9dure de versement de dividendes et de parts de b\u00e9n\u00e9fices aux propri\u00e9taires \u00e9trangers, le choix de la monnaie de paiement et le traitement des \u00e9carts de change.<\/li>\n\n\n\n<li>Pr\u00e9parer la documentation sociale relative au versement d&rsquo;une part de b\u00e9n\u00e9fices et de dividendes aux propri\u00e9taires \u00e9trangers.<\/li>\n\n\n\n<li>Vous conseiller sur l&rsquo;audit pr\u00e9alable \u00e0 l&rsquo;adoption d&rsquo;une d\u00e9cision de distribution de dividendes ou de parts de b\u00e9n\u00e9fices \u00e0 des propri\u00e9taires \u00e9trangers.<\/li>\n\n\n\n<li>Analyser les documents comptables afin d&rsquo;\u00e9tablir la possibilit\u00e9 de verser des dividendes ou des parts de b\u00e9n\u00e9fices aux propri\u00e9taires \u00e9trangers de l&rsquo;entreprise.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Contactez-nous\"><\/span>Contactez-nous<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour toute question relative aux sp\u00e9cificit\u00e9s du versement de dividendes et de parts de b\u00e9n\u00e9fices aux propri\u00e9taires \u00e9trangers d&rsquo;entreprises bi\u00e9lorusses, nous serons ravis <a href=\"https:\/\/ambylegal.by\/fr\/contact-us\/\">de vous aider<\/a> ! Notre longue exp\u00e9rience en droit des soci\u00e9t\u00e9s ainsi qu&rsquo;en comptabilit\u00e9 et fiscalit\u00e9 des dividendes vous permettra de r\u00e9soudre sereinement toute situation ou tout litige.<br>Pour votre commodit\u00e9, vous pouvez nous joindre par t\u00e9l\u00e9phone ou par e-mail :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>+375 29 505 10 51 (WhatsApp\/Telegram\/Viber);<\/li>\n\n\n\n<li>info@ambylegal.by.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les propri\u00e9taires \u00e9trangers d&rsquo;entreprises bi\u00e9lorusses souhaitent disposer d&rsquo;informations actualis\u00e9es sur la possibilit\u00e9 de percevoir des dividendes ou une part des b\u00e9n\u00e9fices de leur entreprise en Bi\u00e9lorussie et d&rsquo;en assurer le rapatriement. Actuellement, de nombreuses soci\u00e9t\u00e9s bi\u00e9lorusses \u00e0 capital \u00e9tranger et leurs participants non r\u00e9sidents s&rsquo;interrogent sur les nouvelles exigences de la l\u00e9gislation bi\u00e9lorusse relatives aux [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7648,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-58785","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dividendes aux propri\u00e9taires \u00e9trangers en Bi\u00e9lorussie I Amby Legal<\/title>\n<meta name=\"description\" content=\"Les sp\u00e9cificit\u00e9s du versement de dividendes aux propri\u00e9taires \u00e9trangers d&#039;entreprises en Bi\u00e9lorussie. Nous vous conseillons sur le paiement des dividendes.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ambylegal.by\/fr\/news\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dividendes aux propri\u00e9taires \u00e9trangers en Bi\u00e9lorussie I Amby Legal\" \/>\n<meta property=\"og:description\" content=\"Les sp\u00e9cificit\u00e9s du versement de dividendes aux propri\u00e9taires \u00e9trangers d&#039;entreprises en Bi\u00e9lorussie. Nous vous conseillons sur le paiement des dividendes.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ambylegal.by\/fr\/news\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\/\" \/>\n<meta property=\"og:site_name\" content=\"Amby Legal\" \/>\n<meta property=\"article:published_time\" content=\"2023-12-03T09:33:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/10\/full-shot-people-coins.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"3072\" \/>\n\t<meta property=\"og:image:height\" content=\"2048\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"AMBY Legal Team\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"AMBY Legal Team\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/fr\\\/news\\\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/fr\\\/news\\\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\\\/\"},\"author\":{\"name\":\"AMBY Legal Team\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/fr\\\/#\\\/schema\\\/person\\\/e1ec68c172f9b17852dba42bd82937ae\"},\"headline\":\"Sp\u00e9cificit\u00e9s du versement de dividendes et de parts de b\u00e9n\u00e9fices aux propri\u00e9taires \u00e9trangers d&rsquo;entreprises bi\u00e9lorusses\",\"datePublished\":\"2023-12-03T09:33:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/fr\\\/news\\\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\\\/\"},\"wordCount\":1308,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/fr\\\/news\\\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ambylegal.by\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/full-shot-people-coins.jpg\",\"articleSection\":[\"Nachricht\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/ambylegal.by\\\/fr\\\/news\\\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/fr\\\/news\\\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\\\/\",\"url\":\"https:\\\/\\\/ambylegal.by\\\/fr\\\/news\\\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\\\/\",\"name\":\"Dividendes aux propri\u00e9taires \u00e9trangers en Bi\u00e9lorussie I Amby Legal\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/fr\\\/news\\\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/fr\\\/news\\\/peculiarities-of-payment-of-dividends-part-of-profits-to-foreign-owners-of-belarusian-business\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ambylegal.by\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/full-shot-people-coins.jpg\",\"datePublished\":\"2023-12-03T09:33:11+00:00\",\"description\":\"Les sp\u00e9cificit\u00e9s du versement de dividendes aux propri\u00e9taires \u00e9trangers d'entreprises en Bi\u00e9lorussie. 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