{"id":58933,"date":"2024-06-06T20:59:28","date_gmt":"2024-06-06T17:59:28","guid":{"rendered":"https:\/\/ambylegal.by\/news\/dividends-owners-in-non-monetary-form\/"},"modified":"2024-06-06T20:59:28","modified_gmt":"2024-06-06T17:59:28","slug":"dividends-owners-in-non-monetary-form","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/fr\/news\/dividends-owners-in-non-monetary-form\/","title":{"rendered":"Versement de dividendes aux associ\u00e9s sous forme non mon\u00e9taire"},"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\/dividends-owners-in-non-monetary-form\/#Quest-ce_que_la_distribution_dune_fraction_du_benefice_dividendes_entre_les_proprietaires_de_lentreprise\" >Qu&rsquo;est-ce que la distribution d&rsquo;une fraction du b\u00e9n\u00e9fice (dividendes) entre les propri\u00e9taires de l&rsquo;entreprise ?<\/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\/dividends-owners-in-non-monetary-form\/#Versement_obligatoire_et_volontaire_de_dividendes_fraction_du_benefice\" >Versement obligatoire et volontaire de dividendes (fraction du b\u00e9n\u00e9fice)<\/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\/dividends-owners-in-non-monetary-form\/#Ou_est_determinee_la_procedure_de_versement_des_dividendes_fraction_du_benefice\" >O\u00f9 est d\u00e9termin\u00e9e la proc\u00e9dure de versement des dividendes (fraction du b\u00e9n\u00e9fice)<\/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\/dividends-owners-in-non-monetary-form\/#Ou_prevoir_le_versement_de_dividendes_fraction_du_benefice_en_nature\" >O\u00f9 pr\u00e9voir le versement de dividendes (fraction du b\u00e9n\u00e9fice) en nature<\/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\/dividends-owners-in-non-monetary-form\/#Quels_biens_peuvent_etre_transferes_pour_le_paiement_dune_fraction_du_benefice_dividendes\" >Quels biens peuvent \u00eatre transf\u00e9r\u00e9s pour le paiement d&rsquo;une fraction du b\u00e9n\u00e9fice (dividendes)<\/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\/dividends-owners-in-non-monetary-form\/#Points_dattention_lors_du_transfert_de_valeurs_mobilieres_a_titre_de_dividendes_fraction_du_benefice\" >Points d&rsquo;attention lors du transfert de valeurs mobili\u00e8res \u00e0 titre de dividendes (fraction du b\u00e9n\u00e9fice)<\/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\/dividends-owners-in-non-monetary-form\/#Particularites_fiscales_du_versement_de_dividendes_sous_forme_non_monetaire\" >Particularit\u00e9s fiscales du versement de dividendes sous forme non mon\u00e9taire<\/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\/dividends-owners-in-non-monetary-form\/#Comment_nous_pouvons_vous_assister_pour_le_versement_de_dividendes_fraction_du_benefice_sous_forme_non_monetaire\" >Comment nous pouvons vous assister pour le versement de dividendes (fraction du b\u00e9n\u00e9fice) sous forme non mon\u00e9taire<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ambylegal.by\/fr\/news\/dividends-owners-in-non-monetary-form\/#Contactez-nous\" >Contactez-nous&nbsp;<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">Les dividendes constituent l&rsquo;un des moyens de r\u00e9compenser les propri\u00e9taires d&rsquo;une entreprise pour leur participation \u00e0 son activit\u00e9 et \u00e0 ses investissements. Ils sont habituellement vers\u00e9s en num\u00e9raire, mais une option non mon\u00e9taire existe \u00e9galement. Cet article examine les diff\u00e9rentes formes de versement de dividendes en nature aux associ\u00e9s, ainsi que les avantages et les risques associ\u00e9s \u00e0 cette approche de r\u00e9mun\u00e9ration des investisseurs.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quest-ce_que_la_distribution_dune_fraction_du_benefice_dividendes_entre_les_proprietaires_de_lentreprise\"><\/span>Qu&rsquo;est-ce que la distribution d&rsquo;une fraction du b\u00e9n\u00e9fice (dividendes) entre les propri\u00e9taires de l&rsquo;entreprise ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les soci\u00e9t\u00e9s constitu\u00e9es sous forme de soci\u00e9t\u00e9s commerciales (soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e, soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 additionnelle, soci\u00e9t\u00e9s par actions) proc\u00e8dent \u00e0 la distribution de la part de b\u00e9n\u00e9fice r\u00e9siduelle (dividendes) apr\u00e8s acquittement des imp\u00f4ts et apurement des pertes.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C&rsquo;est l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale des participants de la soci\u00e9t\u00e9 commerciale qui proc\u00e8de \u00e0 la r\u00e9partition du b\u00e9n\u00e9fice.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Versement_obligatoire_et_volontaire_de_dividendes_fraction_du_benefice\"><\/span>Versement obligatoire et volontaire de dividendes (fraction du b\u00e9n\u00e9fice)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La distribution de dividendes rev\u00eat un caract\u00e8re obligatoire uniquement pour les titulaires d&rsquo;actions privil\u00e9gi\u00e9es de soci\u00e9t\u00e9s par actions. Une action privil\u00e9gi\u00e9e est un titre qui atteste que son d\u00e9tenteur poss\u00e8de une part dans le capital de l&rsquo;entreprise, mais sans participer \u00e0 sa gestion, tout en percevant des dividendes sous forme d&rsquo;un pourcentage fixe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le versement de dividendes est facultatif pour :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les actionnaires d\u00e9tenant des actions ordinaires (communes).<\/li>\n\n\n\n<li>Les membres d&rsquo;une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e et d&rsquo;une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 additionnelle.<\/li>\n<\/ul>\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\/2024\/06\/business-people-writing-mentor-with-deal-collaboration-corporate-teamwork-with-planning-office-boardroom-attorney-staff-with-discussion-employee-with-training-conversation-1.png\" alt=\"\" class=\"wp-image-10001\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/06\/business-people-writing-mentor-with-deal-collaboration-corporate-teamwork-with-planning-office-boardroom-attorney-staff-with-discussion-employee-with-training-conversation-1.png 1000w, https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/06\/business-people-writing-mentor-with-deal-collaboration-corporate-teamwork-with-planning-office-boardroom-attorney-staff-with-discussion-employee-with-training-conversation-1-300x200.png 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/06\/business-people-writing-mentor-with-deal-collaboration-corporate-teamwork-with-planning-office-boardroom-attorney-staff-with-discussion-employee-with-training-conversation-1-768x512.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">La proc\u00e9dure de paiement des dividendes est d\u00e9finie dans les statuts de la soci\u00e9t\u00e9. M\u00eame lorsque les statuts ne mentionnent pas express\u00e9ment la possibilit\u00e9 de verser des dividendes sous forme non mon\u00e9taire, la soci\u00e9t\u00e9 dispose de cette facult\u00e9 dans la mesure o\u00f9 le paiement de dividendes en nature n&rsquo;est pas prohib\u00e9 par la loi.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ou_est_determinee_la_procedure_de_versement_des_dividendes_fraction_du_benefice\"><\/span>O\u00f9 est d\u00e9termin\u00e9e la proc\u00e9dure de versement des dividendes (fraction du b\u00e9n\u00e9fice)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dans une soci\u00e9t\u00e9 par actions, la proc\u00e9dure de versement des dividendes aux titulaires d&rsquo;actions ordinaires est stipul\u00e9e dans les statuts. Si certaines modalit\u00e9s de paiement des dividendes n&rsquo;y figurent pas, elles peuvent \u00eatre pr\u00e9cis\u00e9es dans un document interne de la soci\u00e9t\u00e9 par actions (par exemple, dans le R\u00e8glement sur le versement des dividendes), approuv\u00e9 par l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale des actionnaires.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e, la proc\u00e9dure de distribution des b\u00e9n\u00e9fices est fix\u00e9e dans les statuts de la soci\u00e9t\u00e9 ou par une d\u00e9cision adopt\u00e9e en assembl\u00e9e g\u00e9n\u00e9rale des participants.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sur la base de la d\u00e9cision de l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale, le dirigeant de l&rsquo;entreprise signe un acte administratif ordonnant le versement d&rsquo;une fraction du b\u00e9n\u00e9fice (dividendes) aux propri\u00e9taires de la soci\u00e9t\u00e9 sous forme non mon\u00e9taire.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ou_prevoir_le_versement_de_dividendes_fraction_du_benefice_en_nature\"><\/span>O\u00f9 pr\u00e9voir le versement de dividendes (fraction du b\u00e9n\u00e9fice) en nature<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nous estimons que le versement de dividendes en nature peut \u00eatre pr\u00e9vu dans les documents internes d&rsquo;une soci\u00e9t\u00e9 par actions ou dans une d\u00e9cision adopt\u00e9e par l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale des participants d&rsquo;une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La valeur des biens attribu\u00e9s \u00e0 titre de dividendes (fraction du b\u00e9n\u00e9fice) peut \u00eatre d\u00e9termin\u00e9e d&rsquo;un commun accord par les parties. Si n\u00e9cessaire, une \u00e9valuation des biens devant \u00eatre remis en tant que dividendes (fraction du b\u00e9n\u00e9fice) peut \u00eatre effectu\u00e9e.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quels_biens_peuvent_etre_transferes_pour_le_paiement_dune_fraction_du_benefice_dividendes\"><\/span>Quels biens peuvent \u00eatre transf\u00e9r\u00e9s pour le paiement d&rsquo;une fraction du b\u00e9n\u00e9fice (dividendes)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La soci\u00e9t\u00e9 peut transf\u00e9rer \u00e0 titre de dividendes (fraction du b\u00e9n\u00e9fice) tout bien dont la valeur correspond au montant des dividendes \u00e9chus. Ces biens incluent, entre autres, des valeurs mobili\u00e8res, notamment des obligations de la soci\u00e9t\u00e9, qui peuvent \u00eatre remises pour acquitter les dividendes (fraction du b\u00e9n\u00e9fice). En r\u00e8gle g\u00e9n\u00e9rale, la soci\u00e9t\u00e9 attribue \u00e0 titre de dividendes des biens qui ne sont pas affect\u00e9s \u00e0 son exploitation courante.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il est strictement exclu de transf\u00e9rer des biens retir\u00e9s de la circulation ou dont la circulation est restreinte.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Points_dattention_lors_du_transfert_de_valeurs_mobilieres_a_titre_de_dividendes_fraction_du_benefice\"><\/span>Points d&rsquo;attention lors du transfert de valeurs mobili\u00e8res \u00e0 titre de dividendes (fraction du b\u00e9n\u00e9fice)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">1. Les transactions portant sur certaines obligations ne peuvent \u00eatre r\u00e9alis\u00e9es que par des investisseurs qualifi\u00e9s sur le march\u00e9 des valeurs mobili\u00e8res. Cette r\u00e8gle s&rsquo;applique aux op\u00e9rations sur obligations structur\u00e9es. Par cons\u00e9quent, les obligations structur\u00e9es ne doivent pas \u00eatre remises \u00e0 titre de dividendes (fraction du b\u00e9n\u00e9fice) \u00e0 des personnes ne disposant pas du statut d&rsquo;investisseur qualifi\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2. Les obligations peuvent \u00eatre c\u00e9d\u00e9es \u00e0 titre de dividendes (fraction du b\u00e9n\u00e9fice) \u00e0 leur valeur nominale ou \u00e0 toute autre valeur fix\u00e9e par accord entre les parties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. Le transfert de valeurs mobili\u00e8res en tant que dividendes (fraction du b\u00e9n\u00e9fice) requiert un accord entre la soci\u00e9t\u00e9 et le propri\u00e9taire. Le contrat doit pr\u00e9ciser :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le type de valeur mobili\u00e8re, la cat\u00e9gorie, le genre, la valeur nominale et la d\u00e9nomination sociale compl\u00e8te de la soci\u00e9t\u00e9 \u00e9mettrice.<\/li>\n\n\n\n<li>Le nombre de valeurs mobili\u00e8res faisant l&rsquo;objet du transfert en vertu du contrat.<\/li>\n\n\n\n<li>Le prix unitaire de la valeur mobili\u00e8re.<\/li>\n\n\n\n<li>Le montant total des obligations d\u00e9coulant du contrat.<\/li>\n\n\n\n<li>La proc\u00e9dure de transfert des valeurs mobili\u00e8res.<\/li>\n\n\n\n<li>La mention selon laquelle il n&rsquo;existe aucune interdiction ni restriction concernant les transactions sur ces valeurs mobili\u00e8res.<\/li>\n\n\n\n<li>La date et le num\u00e9ro d&rsquo;immatriculation d&rsquo;\u00c9tat de l&rsquo;\u00e9mission des valeurs mobili\u00e8res. Si les titres ne requi\u00e8rent pas d&rsquo;immatriculation d&rsquo;\u00c9tat, il convient d&rsquo;indiquer le num\u00e9ro d&rsquo;identification de l&rsquo;\u00e9mission.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4. Mentions obligatoires du contrat portant sur le versement de dividendes (fraction du b\u00e9n\u00e9fice) en valeurs mobili\u00e8res :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La d\u00e9nomination sociale compl\u00e8te et l&rsquo;adresse de la soci\u00e9t\u00e9 versant les dividendes (fraction du b\u00e9n\u00e9fice).<\/li>\n\n\n\n<li>Le nom, le pr\u00e9nom, le patronyme et le lieu de r\u00e9sidence (s\u00e9jour) des propri\u00e9taires de la soci\u00e9t\u00e9 lorsqu&rsquo;il s&rsquo;agit de personnes physiques.<\/li>\n\n\n\n<li>Le num\u00e9ro d&rsquo;identification fiscale (UNP) de la soci\u00e9t\u00e9 fondatrice r\u00e9sidente, le num\u00e9ro d&rsquo;identification de la soci\u00e9t\u00e9 fondatrice non r\u00e9sidente, ainsi que le nom de l&rsquo;\u00c9tat dont la soci\u00e9t\u00e9 est r\u00e9sidente.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5. Les op\u00e9rations sur valeurs mobili\u00e8res \u00e9mises \u00e0 titre de dividendes (fraction du b\u00e9n\u00e9fice) doivent parfois \u00eatre enregistr\u00e9es aupr\u00e8s d&rsquo;un courtier ou d&rsquo;un d\u00e9positaire, \u00e0 d\u00e9faut de quoi la transaction sera frapp\u00e9e de nullit\u00e9. Il existe toutefois plusieurs exceptions \u00e0 cette r\u00e8gle, que vous pourrez d\u00e9couvrir lors d&rsquo;une consultation avec notre avocat sp\u00e9cialis\u00e9.<\/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=\"Particularites_fiscales_du_versement_de_dividendes_sous_forme_non_monetaire\"><\/span>Particularit\u00e9s fiscales du versement de dividendes sous forme non mon\u00e9taire<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>En l&rsquo;absence de d\u00e9caissement de fonds au profit des b\u00e9n\u00e9ficiaires de dividendes (fraction du b\u00e9n\u00e9fice), les comptables des entreprises s&rsquo;interrogent sur le calcul et l&rsquo;acquittement de l&rsquo;imp\u00f4t sur le revenu aff\u00e9rent aux paiements non mon\u00e9taires. Dans ce cas, le comptable se borne \u00e0 calculer le montant de l&rsquo;imp\u00f4t sur le revenu, et c&rsquo;est le propri\u00e9taire de l&rsquo;entreprise ayant per\u00e7u les dividendes sous forme non mon\u00e9taire qui verse personnellement le montant de l&rsquo;imp\u00f4t sur le compte bancaire de la soci\u00e9t\u00e9.<br>La soci\u00e9t\u00e9 reverse ensuite cet imp\u00f4t sur le revenu au budget au plus tard le jour o\u00f9 le propri\u00e9taire cr\u00e9dite les fonds sur le compte de l&rsquo;entreprise.<\/li>\n\n\n\n<li>La valeur des biens attribu\u00e9s \u00e0 titre de dividendes aux propri\u00e9taires de la soci\u00e9t\u00e9 n&rsquo;est assujettie ni aux cotisations vers\u00e9es au Fonds de protection sociale ni aux cotisations d&rsquo;assurance obligatoires aupr\u00e8s de Belgosstrakh.<\/li>\n\n\n\n<li>Si la soci\u00e9t\u00e9 est assujettie \u00e0 la taxe sur la valeur ajout\u00e9e (TVA), le versement de dividendes (fraction du b\u00e9n\u00e9fice) \u00e0 un propri\u00e9taire personne physique est assimil\u00e9 \u00e0 une op\u00e9ration de livraison de biens et se trouve soumis \u00e0 la TVA.<\/li>\n\n\n\n<li>Le paiement de dividendes (fraction du b\u00e9n\u00e9fice) \u00e0 un propri\u00e9taire personne morale est soumis \u00e0 l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s et \u00e0 la TVA si la soci\u00e9t\u00e9 distributrice est elle-m\u00eame assujettie \u00e0 la TVA.<\/li>\n\n\n\n<li>Pour l&rsquo;entreprise qui per\u00e7oit des dividendes en nature, la valeur des biens re\u00e7us n&rsquo;est pas incluse dans ses produits hors exploitation.<\/li>\n<\/ol>\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=\"Comment_nous_pouvons_vous_assister_pour_le_versement_de_dividendes_fraction_du_benefice_sous_forme_non_monetaire\"><\/span>Comment nous pouvons vous assister pour le versement de dividendes (fraction du b\u00e9n\u00e9fice) sous forme non mon\u00e9taire<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nos avocats sont des sp\u00e9cialistes chevronn\u00e9s en droit des soci\u00e9t\u00e9s et en fiscalit\u00e9. Nous pouvons :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vous conseiller sur l&rsquo;\u00e9tablissement des documents relatifs au paiement de dividendes (fraction du b\u00e9n\u00e9fice) sous forme non mon\u00e9taire.<\/li>\n\n\n\n<li>Pr\u00e9parer le dossier de documents aff\u00e9rent au versement de dividendes (fraction du b\u00e9n\u00e9fice) sous forme non mon\u00e9taire.<\/li>\n\n\n\n<li>Calculer les imp\u00f4ts dus au titre du paiement de dividendes (fraction du b\u00e9n\u00e9fice) sous forme non mon\u00e9taire et d\u00e9poser les d\u00e9clarations fiscales.<\/li>\n\n\n\n<li>R\u00e9diger les accords conclus avec les propri\u00e9taires de la soci\u00e9t\u00e9 concernant le versement de dividendes sous forme non mon\u00e9taire.<\/li>\n\n\n\n<li>Repr\u00e9senter vos int\u00e9r\u00eats aupr\u00e8s des administrations publiques.<\/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&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous avez des questions ou des litiges concernant le versement de dividendes (fraction du b\u00e9n\u00e9fice) sous forme non mon\u00e9taire, c&rsquo;est avec grand plaisir que nous <a href=\"https:\/\/ambylegal.by\/fr\/contact-us\/\">vous aiderons<\/a> ! Notre longue exp\u00e9rience en droit des soci\u00e9t\u00e9s et en fiscalit\u00e9 vous garantit un appui pr\u00e9cieux pour r\u00e9soudre tout diff\u00e9rend dans ce domaine.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>+375 29 505 10 51 (WhatsApp, Viber, Telegram) ;<\/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 dividendes constituent l&rsquo;un des moyens de r\u00e9compenser les propri\u00e9taires d&rsquo;une entreprise pour leur participation \u00e0 son activit\u00e9 et \u00e0 ses investissements. Ils sont habituellement vers\u00e9s en num\u00e9raire, mais une option non mon\u00e9taire existe \u00e9galement. Cet article examine les diff\u00e9rentes formes de versement de dividendes en nature aux associ\u00e9s, ainsi que les avantages et les [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7684,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-58933","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>Versement de dividendes aux associ\u00e9s sous forme non mon\u00e9taire | Amby Legal<\/title>\n<meta name=\"description\" content=\"Modalit\u00e9s de versement de dividendes sous forme non mon\u00e9taire aux associ\u00e9s en Bi\u00e9lorussie, avantages et risques li\u00e9s \u00e0 la r\u00e9mun\u00e9ration des investisseurs.\" \/>\n<meta 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