Allemagne : adoption de la réforme fiscale
| Auteur | Legal News |
Le 25 mai 2007, la chambre basse du Parlement allemand a approuvé le projet de loi de réforme fiscale prévue pour 2008, qui devrait normalement être définitivement adopté en juillet prochain. Ce projet de réforme a pour objectif majeur d'améliorer la compétitivité des sociétés et de renforcer l'attractivité fiscale de l'Allemagne aux yeux des investisseurs. Ainsi, la réforme concerne essentiellement la fiscalité des entreprises, puisqu'il est prévu de passer le taux d'imposition global des entreprises à capitaux (SA ou SARL) de 40 % actuellement à environ 30 %. Il est ainsi prévu d'abaisser le taux de l'impôt sur les sociétés de 25 % à 15 % et de diminuer le taux d'imposition de la taxe professionnelle de 20 à 14 %. Le projet de loi prévoit également d'introduire sur option un taux réduit d'imposition de 28,25 % pour les sociétés de personnes qui thésaurisent leurs...
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