{"id":13742,"date":"2026-03-31T00:00:00","date_gmt":"2026-03-30T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/"},"modified":"2026-03-31T00:00:00","modified_gmt":"2026-03-30T22:00:00","slug":"deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/","title":{"rendered":"D\u00e9duction des int\u00e9r\u00eats vers\u00e9s par une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IS : du nouveau !"},"content":{"rendered":"<p>Parmi les mesures adopt\u00e9es dans le cadre de la loi de finances pour 2026, il faut noter une nouveaut\u00e9 concernant les int\u00e9r\u00eats vers\u00e9s par une soci\u00e9t\u00e9 soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Mais laquelle ?<\/p>\n<h2>Du nouveau du c\u00f4t\u00e9 des int\u00e9r\u00eats vers\u00e9s par les soci\u00e9t\u00e9s<\/h2>\n<p>Pour rappel, les int\u00e9r\u00eats aff\u00e9rents aux sommes laiss\u00e9es ou mises \u00e0 disposition d&#8217;une entreprise par une entreprise li\u00e9e, directement ou indirectement, sont d\u00e9ductibles dans la limite de ceux calcul\u00e9s \u00e0 un taux \u00e9gal \u00e0 la moyenne annuelle des taux effectifs moyens pratiqu\u00e9s par les \u00e9tablissements de cr\u00e9dit et les soci\u00e9t\u00e9s de financement pour des pr\u00eats \u00e0 taux variable aux entreprises, d&#8217;une dur\u00e9e initiale sup\u00e9rieure \u00e0 deux ans (taux fiscal) ou, s&#8217;ils sont sup\u00e9rieurs, d&#8217;apr\u00e8s le taux que cette entreprise emprunteuse aurait pu obtenir d&#8217;\u00e9tablissements ou d&#8217;organismes financiers ind\u00e9pendants dans des conditions analogues.<\/p>\n<p>On rappelle que des liens de d\u00e9pendance sont r\u00e9put\u00e9s exister entre deux entreprises :<\/p>\n<ul>\n<li>lorsque l&#8217;une d\u00e9tient directement ou par personne interpos\u00e9e la majorit\u00e9 du capital social de l&#8217;autre ou y exerce en fait le pouvoir de d\u00e9cision ;<\/li>\n<li>lorsqu&#8217;elles sont plac\u00e9es l&#8217;une et l&#8217;autre, dans les conditions ci-dessus, sous le contr\u00f4le d&#8217;une m\u00eame tierce entreprise.<\/li>\n<\/ul>\n<p>La loi de finances pour 2026 pr\u00e9cise que, pour les exercices clos \u00e0 compter du 31 d\u00e9cembre 2025, cette r\u00e8gle s\u2019applique \u00e9galement aux int\u00e9r\u00eats aff\u00e9rents aux sommes laiss\u00e9es ou mises \u00e0 disposition d&#8217;une entreprise par une entreprise qui est son associ\u00e9e, laissant ainsi la possibilit\u00e9 \u00e0 une entreprise associ\u00e9e minoritaire de b\u00e9n\u00e9ficier de cette d\u00e9duction des int\u00e9r\u00eats dans la limite du taux de march\u00e9.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000053508155https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000053508155\" target=\"_blank\">Loi de finances pour 2026 du 19 f\u00e9vrier 2026, no 2026-103 (article 14)<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/deduction-des-interets-verses-par-une-societe-soumise-a-l-is-du-nouveau\" target=\"_blank\">D\u00e9duction des int\u00e9r\u00eats vers\u00e9s par une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IS : du nouveau !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_interetsversesparsocietes.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parmi les mesures adopt\u00e9es dans le cadre de la loi de finances pour 2026, il faut noter une nouveaut\u00e9 concernant les int\u00e9r\u00eats vers\u00e9s par une soci\u00e9t\u00e9 soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Mais laquelle ?<\/p>\n","protected":false},"author":0,"featured_media":13743,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-13742","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D\u00e9duction des int\u00e9r\u00eats vers\u00e9s par une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IS : du nouveau ! - Cabinet Magar<\/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.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9duction des int\u00e9r\u00eats vers\u00e9s par une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IS : du nouveau ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Parmi les mesures adopt\u00e9es dans le cadre de la loi de finances pour 2026, il faut noter une nouveaut\u00e9 concernant les int\u00e9r\u00eats vers\u00e9s par une soci\u00e9t\u00e9 soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Mais laquelle ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-30T22:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2026\/04\/Shutterstock_interetsversesparsocietes.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"D\u00e9duction des int\u00e9r\u00eats vers\u00e9s par une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IS : du nouveau !\",\"datePublished\":\"2026-03-30T22:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/\"},\"wordCount\":358,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2026\/04\/Shutterstock_interetsversesparsocietes.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/\",\"name\":\"D\u00e9duction des int\u00e9r\u00eats vers\u00e9s par une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IS : du nouveau ! - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2026\/04\/Shutterstock_interetsversesparsocietes.jpg\",\"datePublished\":\"2026-03-30T22:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2026\/04\/Shutterstock_interetsversesparsocietes.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2026\/04\/Shutterstock_interetsversesparsocietes.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"D\u00e9duction des int\u00e9r\u00eats vers\u00e9s par une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IS : du nouveau !\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"D\u00e9duction des int\u00e9r\u00eats vers\u00e9s par une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IS : du nouveau ! - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/","og_locale":"de_DE","og_type":"article","og_title":"D\u00e9duction des int\u00e9r\u00eats vers\u00e9s par une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IS : du nouveau ! - Cabinet Magar","og_description":"Parmi les mesures adopt\u00e9es dans le cadre de la loi de finances pour 2026, il faut noter une nouveaut\u00e9 concernant les int\u00e9r\u00eats vers\u00e9s par une soci\u00e9t\u00e9 soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Mais laquelle ?","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/","og_site_name":"Cabinet Magar","article_published_time":"2026-03-30T22:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2026\/04\/Shutterstock_interetsversesparsocietes.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/"},"author":{"name":"","@id":""},"headline":"D\u00e9duction des int\u00e9r\u00eats vers\u00e9s par une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IS : du nouveau !","datePublished":"2026-03-30T22:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/"},"wordCount":358,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2026\/04\/Shutterstock_interetsversesparsocietes.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/","name":"D\u00e9duction des int\u00e9r\u00eats vers\u00e9s par une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IS : du nouveau ! - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2026\/04\/Shutterstock_interetsversesparsocietes.jpg","datePublished":"2026-03-30T22:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2026\/04\/Shutterstock_interetsversesparsocietes.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2026\/04\/Shutterstock_interetsversesparsocietes.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/deduction-des-interets-verses-par-une-societe-soumise-a-lis-du-nouveau\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"D\u00e9duction des int\u00e9r\u00eats vers\u00e9s par une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IS : du nouveau !"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/13742","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=13742"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/13742\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/13743"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=13742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=13742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=13742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}