L'exit tax en Allemagne : vers un renouveau du protectionnisme fiscal au sein de l'UE ? - RDE 07459
| Auteur | Legal News |
Le 6 juillet 2007, l'Assemblée allemande adoptait un train de mesures fiscales visant à réformer l'imposition des bénéfices des sociétés basées en Allemagne. L'une des propositions phares concerne l'impôt sur les sociétés dont le taux de droit commun pourrait passer de 25 % à 15 %. Afin de compenser la réduction de ce taux, des mesures élargissant l'assiette fiscale ont été introduites. Pour la première fois, le législateur allemand a introduit en droit interne une "exit tax" visant la délocalisation d'actifs, de fonction et de risques applicable aux sociétés implantées en Allemagne". Cette nouvelle taxe, qualifiée d'ores et déjà par certain de "mesure protectionniste" présente un impact majeur sur les...
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