{"id":621,"date":"2022-04-28T15:30:00","date_gmt":"2022-04-28T18:30:00","guid":{"rendered":"https:\/\/www.gtlawyers.com.br\/site\/?p=621"},"modified":"2022-06-07T13:31:34","modified_gmt":"2022-06-07T16:31:34","slug":"limposition-des-revenus-de-linvestisseur-providentiel","status":"publish","type":"post","link":"https:\/\/www.gtlawyers.com.br\/en\/noticia\/limposition-des-revenus-de-linvestisseur-providentiel\/","title":{"rendered":"L\u2019Imposition des Revenus de l\u2019investisseur providentiel"},"content":{"rendered":"

La notion d\u2019investisseur providentiel a \u00e9t\u00e9 introduite dans le syst\u00e8me juridique br\u00e9silien gr\u00e2ce \u00e0 la Loi Suppl\u00e9mentaire n\u00ba 155\/2016, qui est entr\u00e9e en vigueur le 1er janvier 2017 afin de stimuler le march\u00e9 des start-ups et les activit\u00e9s d\u2019innovation instaur\u00e9es au moyen de micro-entreprises (ME) et de petites entreprises (similaires aux PME fran\u00e7aises).<\/p>\n\n\n\n

En bref, selon cette Loi Suppl\u00e9mentaire, l\u2019investisseur providentiel est d\u00e9termin\u00e9 selon les particularit\u00e9s suivantes :<\/p>\n\n\n\n

\"\"\/<\/figure>\n\n\n\n
  1. Il n\u2019int\u00e8gre pas le capital social de la soci\u00e9t\u00e9 investie;<\/li>
  2. Son apport est formalis\u00e9 au moyen d\u2019un contrat de participation dans la soci\u00e9t\u00e9 investie avec une validit\u00e9 non sup\u00e9rieure \u00e0 7 ans, dans lequel devront figurer les objectifs d\u2019encouragement \u00e0 l\u2019innovation et aux investissements productifs ;<\/li>
  3. Il peut s\u2019agir d\u2019une personne physique ou morale, ou encore d\u2019un fonds d\u2019investissement ;<\/li>
  4. Il ne poss\u00e8de pas le statut d\u2019associ\u00e9 et n\u2019a aucun droit d\u2019ing\u00e9rence dans l\u2019entreprise ;<\/li>
  5. Il ne r\u00e9pond d\u2019aucune dette de l\u2019entreprise ;<\/li>
  6. Il est r\u00e9mun\u00e9r\u00e9 pour ses apports selon les termes du contrat de participation, pendant une p\u00e9riode maximale de cinq ans.<\/li>
  7. <\/li>
  8. \u00c0 l\u2019issue de chaque p\u00e9riode, l\u2019investisseur providentiel a droit \u00e0 la r\u00e9mun\u00e9ration correspondant aux r\u00e9sultats distribu\u00e9s, ne pouvant d\u00e9passer 50% des b\u00e9n\u00e9fices de la soci\u00e9t\u00e9;<\/li>
  9. L\u2019investisseur providentiel peut seulement exercer un droit de rachat apr\u00e8s une p\u00e9riode minimale de 2 ans d\u2019apport en capital, ou une p\u00e9riode sup\u00e9rieure \u00e9tablie dans le contrat de participation, ne pouvant, en tout \u00e9tat de cause, exc\u00e9der le montant investi d\u00fbment r\u00e9vis\u00e9.<\/li><\/ol>\n\n\n\n

    Comme on peut le constater, la figure d\u2019investisseur providentiel a \u00e9t\u00e9 cr\u00e9\u00e9e pour s\u2019appliquer exclusivement aux micro-entreprises et petites entreprises, m\u00eame si, au cours de leurs activit\u00e9s, elles peuvent perdre cette caract\u00e9ristique. Par ailleurs, la logique adopt\u00e9e par le l\u00e9gislateur concernant ce type d\u2019investissement se base sur son caract\u00e8re temporaire, sur l\u2019absence de responsabilit\u00e9 sur les activit\u00e9s de l\u2019entreprise investie et sur la r\u00e9mun\u00e9ration li\u00e9e aux b\u00e9n\u00e9fices de cette derni\u00e8re.<\/p>\n\n\n\n

    Par cons\u00e9quent, le l\u00e9gislateur a choisi de prot\u00e9ger l\u2019investisseur providentiel du passif de la soci\u00e9t\u00e9 investie, mais conditionnant sa r\u00e9mun\u00e9ration p\u00e9riodique au risque (al\u00e9atoire) d\u2019entreprise. En proc\u00e9dant ainsi, il a cr\u00e9\u00e9 une figure juridique hybride, situ\u00e9 entre le concept de la soci\u00e9t\u00e9 et celui du pr\u00eat.<\/p>\n\n\n\n

    Dans le domaine fiscal, le fisc br\u00e9silien (\u00ab Receita Federal \u00bb) a publi\u00e9 une Instruction Normative n \u00ba 1.719\/2017, stipulant, en r\u00e9sum\u00e9, que les pr\u00e9l\u00e8vements p\u00e9riodiques (bas\u00e9s sur le b\u00e9n\u00e9fice de la soci\u00e9t\u00e9 investie), les gains r\u00e9alis\u00e9s sur le rachat de l\u2019apport et les gains r\u00e9alis\u00e9s lors de la cession de l\u2019apport \u00e0 des tiers sont assimil\u00e9s \u00e0 des revenus provenant de placements financiers \u00e0 revenu fixe. En cons\u00e9quence, il assujettit les montants correspondants, \u00e0 l\u2019imp\u00f4t sur le revenu retenu \u00e0 la source (\u00ab Imposto sobre a Renda Retido na Fonte \u00bb \u2013 IRRF) selon les taux suivants :<\/p>\n\n\n\n

    1. 22.5% dans les contrats de participation ayant une dur\u00e9e maximale de 180 jours ;<\/li>
    2. 20% dans les contrats de participation ayant une dur\u00e9e entre 181 et 360 jours ;<\/li>
    3. 17.5% dans les contrats de participation ayant une dur\u00e9e entre 361 et 720 jours ;<\/li>
    4. 15% dans les contrats de participation ayant une dur\u00e9e sup\u00e9rieure \u00e0 720 jours.<\/li><\/ol>\n\n\n\n

      Toutefois, en premier lieu, il n\u2019appartient pas \u00e0 une instruction normative de d\u00e9finir un quelconque r\u00e9gime fiscal. Seule la loi, dans les limites constitutionnelles, peut cr\u00e9er un imp\u00f4t, en \u00e9tablissant des r\u00e8gles fiscales pour chaque situation sociale correspondant \u00e0 telle ou telle cat\u00e9gorie d\u2019imp\u00f4t.<\/p>\n\n\n\n

      En second lieu, en assimilant les montants re\u00e7us par l\u2019investisseur providentiel \u00e0 des placements financiers \u00e0 revenu fixe, nous comprennons que l\u2019Instruction Normative a extrapol\u00e9 la l\u00e9gislation, compte tenu de la figure unique et sui generis de l\u2019investissement providentiel et de l\u2019absence de disposition l\u00e9gislative autorisant cette assimilation.<\/p>\n\n\n\n

      En outre, on ne peut ignorer qu\u2019une partie importante de la r\u00e9mun\u00e9ration de cet investissement est bas\u00e9e sur les b\u00e9n\u00e9fices de la soci\u00e9t\u00e9 investie, pr\u00e9sentant un risque (al\u00e9atoire) d\u2019entreprise (y compris une perte ou un profit inf\u00e9rieur \u00e0 ce qui \u00e9tait attendu) ce qui rend impossible l\u2019assimilation \u00e0 des placement \u00e0 revenus fixes et \/ ou \u00e0 de simples pr\u00eats.<\/p>\n\n\n\n

      Enfin, en assimilant l\u2019investissement providentiel \u00e0 des placements \u00e0 revenu fixe, l\u2019Instruction Normative a rendu cette m\u00e9thode moins int\u00e9ressante que la participation directe au capital social, l\u2019identifiant \u00e0 un pr\u00eat avec participation aux b\u00e9nefices, en totale contradiction avec l\u2019esprit d\u2019accompagnement et d\u2019encouragement cr\u00e9\u00e9 par la Loi Suppl\u00e9mentaire n\u00ba 156\/2017.<\/p>\n\n\n\n

      En raison de cela, au-del\u00e0 d’\u00eatre totalement inappropri\u00e9e aux fins de cr\u00e9ation de ce statut d’investisseur providentiel, nous consid\u00e9rons qu’il existe des \u00e9l\u00e9ments permettant de remettre en question le traitement fiscal r\u00e9glement\u00e9 de l’investisseur providentiel par l’Instruction Normative n \u00b0 1.719 \/ 2017.<\/p>\n\n\n\n

      Nous restons \u00e0 disposition pour toute clarification compl\u00e9mentaire sur ce sujet.<\/p>","protected":false},"excerpt":{"rendered":"

      La notion d\u2019investisseur providentiel a \u00e9t\u00e9 introduite dans le syst\u00e8me juridique br\u00e9silien gr\u00e2ce \u00e0 la Loi Suppl\u00e9mentaire n\u00ba 155\/2016, qui est entr\u00e9e en vigueur le 1er janvier 2017 afin de stimuler le march\u00e9 des start-ups et les activit\u00e9s d\u2019innovation instaur\u00e9es au moyen de micro-entreprises (ME) et de petites entreprises (similaires aux PME fran\u00e7aises). En bref, […]<\/p>\n","protected":false},"author":1,"featured_media":622,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-621","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"\nL\u2019Imposition des Revenus de l\u2019investisseur providentiel | GTLawyers | Escrit\u00f3rio boutique full-service<\/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:\/\/www.gtlawyers.com.br\/en\/noticia\/limposition-des-revenus-de-linvestisseur-providentiel\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019Imposition des Revenus de l\u2019investisseur providentiel | GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"og:description\" content=\"La notion d\u2019investisseur providentiel a \u00e9t\u00e9 introduite dans le syst\u00e8me juridique br\u00e9silien gr\u00e2ce \u00e0 la Loi Suppl\u00e9mentaire n\u00ba 155\/2016, qui est entr\u00e9e en vigueur le 1er janvier 2017 afin de stimuler le march\u00e9 des start-ups et les activit\u00e9s d\u2019innovation instaur\u00e9es au moyen de micro-entreprises (ME) et de petites entreprises (similaires aux PME fran\u00e7aises). 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