L'avoir fiscal intégral en Allemagne

par Frédéric Duthilleul

Thèse de doctorat en Droit public

Sous la direction de Philippe Bern.

Soutenue en 1990

à Paris 2 .

mots clés

• Crédit d'impôt -- Allemagne

Résumé

L'allemagne est le premier pays de la communaute europenne a avoir mis en oeuvre un systeme d'elimination totale de la double imposition des benefices distribues. La methode utilisee est celle dite du "mecanisme d'imputation", par laquelle un actionnaire imposable en allemagne pourra imputer sur sa charge fiscale personnelle un avoir fiscal egal a l''impot sur les societes qu'a subi la societe distributrice. La reussite de ce regime, maintenant en vigueur depuis presque quinze ans, est incontestable. Elle est en particulier illustree par l'explosion du nombre des societes de capitaux au cours de cette periode. Une simplification de son fonctionnement est cependant envisagee, afin de le rendre plus attractif sans le cadre d'une future harmonisation europeenne.

Titre traduit

The corporate tax credit in germany

Résumé

Germany has been the first european country to eliminate the double taxation of distributed income. This happens through a tax credit, which amounts to the corporate tax paid by the distributing limited company, and which the shareholder is entitled to set off against his personal tax charge (income tax if the is an individual). This new system, which has been now in use for nearly fifteen years, has proved very successful, which shows in the large increase in the number of limited companies during that period. Nevertheless, although a significant change for the better, this tax credit method is facing criticism, going back to acknowledged weaknesses, the most obvious being its very complex and heavy huandling. Therefore, a reform is being contemplated which would involve a simplification of the existing rules and provisions, and would make that german solution a more attractive model for a future european harmonization of dividend treatment.