{"id":258284,"date":"2023-12-18T11:18:59","date_gmt":"2023-12-18T11:18:59","guid":{"rendered":"https:\/\/carcostadvisor.com\/blog\/lonss-donne-des-precisions-sur-la-prolongation-et-loption-dachat-des-contrats-de-leasing\/"},"modified":"2023-12-18T11:39:24","modified_gmt":"2023-12-18T11:39:24","slug":"lonss-donne-des-precisions-sur-la-prolongation-et-loption-dachat-des-contrats-de-leasing","status":"publish","type":"post","link":"https:\/\/carcostadvisor.com\/fr\/blog\/lonss-donne-des-precisions-sur-la-prolongation-et-loption-dachat-des-contrats-de-leasing\/","title":{"rendered":"L’ONSS donne des pr\u00e9cisions sur la prolongation et l’option d’achat des contrats de leasing"},"content":{"rendered":"

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L’ONSS a apport\u00e9 des pr\u00e9cisions suppl\u00e9mentaires sur l’application du multiplicateur pour la cotisation CO2 en cas de prolongation d\u2019un contrat de leasing. Il a ainsi soulign\u00e9 que le multiplicateur devait \u00e9galement \u00eatre appliqu\u00e9 en cas de prolongation d\u2019un contrat de leasing, pour autant que les modalit\u00e9s d’ex\u00e9cution de la prolongation n’\u00e9taient pas connues au d\u00e9but du contrat.<\/strong><\/p>\n

 <\/p>\n

Qu’est-ce que la cotisation CO2 <\/sub>?<\/h2>\n

Lorsqu’un employeur met un v\u00e9hicule \u00e0 disposition d’un travailleur, outre l’avantage de toute nature (ATN) \u00e0 charge du travailleur, une cotisation de solidarit\u00e9 est due \u00e0 l’ONSS. Cette cotisation CO2<\/sub> est pay\u00e9e par l’employeur pour les travailleurs autoris\u00e9s \u00e0 utiliser un v\u00e9hicule de soci\u00e9t\u00e9 \u00e0 titre priv\u00e9.<\/p>\n

M\u00eame si le terme de cotisation CO2<\/sub> laisse entendre le contraire, elle s’applique \u00e9galement aux voitures \u00e9lectriques. Pour les voitures \u00e9lectriques et hybrides rechargeables, l’employeur paie toutefois la cotisation CO2<\/sub> minimale (31,99 \u20ac en 2024).<\/p>\n

Augmentation de la cotisation de solidarit\u00e9 pour les voitures de soci\u00e9t\u00e9 \u00e9mettant du CO2<\/sub><\/h2>\n

Le ministre Vincent Van Peteghem a annonc\u00e9 une r\u00e9forme de la fiscalit\u00e9 des voitures de soci\u00e9t\u00e9 en 2021 qui touche particuli\u00e8rement les v\u00e9hicules \u00e0 \u00e9missions non nulles (non-ZEV). Ainsi, la d\u00e9ductibilit\u00e9 fiscale maximale d’un non-ZEV sera limit\u00e9e de 75 % en 2025 \u00e0 0 % \u00e0 partir de 2028. Un multiplicateur sera appliqu\u00e9 \u00e0 la formule de cotisation CO2\u00a0<\/sub>: de 2,25 en 2023 \u00e0 5,5 \u00e0 partir de 2027. Ces r\u00e8gles s’appliquent aux v\u00e9hicules non-ZEV command\u00e9s \u00e0 partir du 1er juillet 2023.<\/p>\n

\"\"<\/p>\n

Pr\u00e9cisions suppl\u00e9mentaires sur l’application du multiplicateur<\/h2>\n

Dans ses instructions administratives trimestrielles<\/a>, l’ONSS a fourni des explications suppl\u00e9mentaires sur la mani\u00e8re d’appliquer correctement ces nouvelles r\u00e8gles. En effet, cela n’\u00e9tait pas tout \u00e0 fait clair pour de nombreux employeurs et secr\u00e9tariats sociaux.<\/p>\n

La cotisation CO2<\/sub> minimale pour les PHEV doit-elle \u00e9galement \u00eatre multipli\u00e9e par le multiplicateur ?<\/h3>\n

L’ONSS est tr\u00e8s clair \u00e0 ce sujet : seule la formule doit \u00eatre multipli\u00e9e par le multiplicateur ; le montant minimum ne doit donc pas \u00eatre multipli\u00e9. Dans la pratique, cela signifie que les v\u00e9hicules \u00e0 essence dont les \u00e9missions de CO2<\/sub> sont inf\u00e9rieures \u00e0 98g\/km ne seront pas affect\u00e9s par le multiplicateur en 2024.<\/p>\n

Si je rach\u00e8te la voiture \u00e0 la fin du contrat de leasing, puis-je encore calculer la cotisation CO2<\/sub> sans multiplicateur ?<\/h3>\n

Le multiplicateur ne doit pas \u00eatre appliqu\u00e9 en cas de rachat par l’employeur uniquement si l’option d’achat \u00e9tait pr\u00e9vue dans le contrat de location ou de leasing initial et si le contrat a \u00e9t\u00e9 conclu avant le 1er juillet 2023. En pratique, cela s’appliquera \u00e0 tous les contrats de leasing ou de renting financier avec un pourcentage de valeur r\u00e9siduelle fixe. Dans les contrats de leasing op\u00e9rationnel, il est plut\u00f4t exceptionnel que les options d’achat soient fix\u00e9es \u00e0 l’avance.<\/p>\n

Puis-je prolonger mon contrat de leasing aux m\u00eames conditions (para)fiscales et ainsi postposer d\u2019un an l’acquisition d’un ZEV ?<\/h3>\n

C’est possible, mais sous certaines conditions. Seulement si le contrat de leasing original, conclu avant le 1er juillet 2023, pr\u00e9voit la possibilit\u00e9 d\u2019une prolongation, ainsi que toutes ses dispositions pratiques d’ex\u00e9cution (c’est-\u00e0-dire le prix du leasing, la dur\u00e9e de la prolongation, etc.)<\/p>\n

En pratique, cela signifie qu’une \u00ab\u00a0matrice de leasing\u00a0\u00bb doit \u00eatre fournie dans le contrat initial et que la dur\u00e9e pour laquelle la prolongation est accord\u00e9e doit \u00eatre stipul\u00e9e dans cette matrice. Toute autre prolongation non mentionn\u00e9e dans le contrat initial sera consid\u00e9r\u00e9e comme un nouveau contrat, avec une nouvelle date de commande et, par cons\u00e9quent, l’application du coefficient multiplicateur.<\/strong><\/p>\n

Il y a donc beaucoup de nouvelles r\u00e8gles \u00e0 prendre en compte pour le calcul de la cotisation CO2<\/sub>. En calculant tous les \u00e9l\u00e9ments du TCO pour chaque v\u00e9hicule, Car Cost Advisor vous permet de faire les bons choix, adapt\u00e9s \u00e0 chaque client.<\/p>\n

Pour plus d’informations sur ce sujet ou pour d’autres questions relatives aux flottes, contactez EuroFleet Consult, le sp\u00e9cialiste de la formation et des conseils sur mesure \u00e0 l\u2019intention des professionnels du Fleet. Contactez-nous via l’adresse info@eurofleet-consult.com ou au 02\/709 54 40.<\/em><\/p>\n

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L’ONSS a apport\u00e9 des pr\u00e9cisions suppl\u00e9mentaires sur l’application du multiplicateur pour la cotisation CO2 en cas de prolongation d\u2019un contrat de leasing. Il a ainsi soulign\u00e9 que le multiplicateur devait \u00e9galement \u00eatre appliqu\u00e9 en cas de prolongation d\u2019un contrat de leasing, pour autant que les modalit\u00e9s d’ex\u00e9cution de la prolongation n’\u00e9taient pas connues au d\u00e9but […]<\/p>\n","protected":false},"author":4,"featured_media":258258,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[51],"tags":[],"dipi_cpt_category":[],"class_list":["post-258284","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"\nL'ONSS donne des pr\u00e9cisions sur la prolongation et l'option d'achat des contrats de leasing - Car Cost Advisor<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/carcostadvisor.com\/fr\/blog\/lonss-donne-des-precisions-sur-la-prolongation-et-loption-dachat-des-contrats-de-leasing\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L'ONSS donne des pr\u00e9cisions sur la prolongation et l'option d'achat des contrats de leasing - Car Cost Advisor\" \/>\n<meta property=\"og:description\" content=\"L'ONSS a apport\u00e9 des pr\u00e9cisions suppl\u00e9mentaires sur l'application du multiplicateur pour la cotisation CO2 en cas de prolongation d\u2019un contrat de leasing. 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