{"id":18224,"date":"2023-10-12T06:15:03","date_gmt":"2023-10-12T06:15:03","guid":{"rendered":"https:\/\/www.sgcsmanagement.com\/?p=18224"},"modified":"2026-05-18T10:15:34","modified_gmt":"2026-05-18T10:15:34","slug":"double-sandwich-hollandais","status":"publish","type":"post","link":"https:\/\/www.sgcsmanagement.com\/fr\/blog\/double-sandwich-hollandais\/","title":{"rendered":"Double sandwich hollandais"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"18224\" class=\"elementor elementor-18224\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bb4c96d e-con-full e-flex e-con e-parent\" data-id=\"5bb4c96d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-7b496068 e-con-full e-flex e-con e-child\" data-id=\"7b496068\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66438e42 animated-slow elementor-widget elementor-widget-heading\" data-id=\"66438e42\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Double sandwich hollandais<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bdb4e9f elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget elementor-widget-image\" data-id=\"7bdb4e9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1440\" src=\"https:\/\/www.sgcsmanagement.com\/wp-content\/uploads\/2023\/10\/pexels-pixabay-208733-scaled.jpg\" class=\"attachment-large size-large wp-image-22508\" alt=\"Double sandwich hollandais\" srcset=\"https:\/\/www.sgcsmanagement.com\/wp-content\/uploads\/2023\/10\/pexels-pixabay-208733-scaled.jpg 2560w, https:\/\/www.sgcsmanagement.com\/wp-content\/uploads\/2023\/10\/pexels-pixabay-208733-768x432.jpg 768w, https:\/\/www.sgcsmanagement.com\/wp-content\/uploads\/2023\/10\/pexels-pixabay-208733-1536x864.jpg 1536w, https:\/\/www.sgcsmanagement.com\/wp-content\/uploads\/2023\/10\/pexels-pixabay-208733-2048x1152.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-26b7e3bb e-con-full e-flex e-con e-parent\" data-id=\"26b7e3bb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;none&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-707117ad e-con-full e-flex e-con e-child\" data-id=\"707117ad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24687d8c elementor-widget elementor-widget-text-editor\" data-id=\"24687d8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le \u00ab\u00a0double sandwich hollandais\u00a0\u00bb est une technique fiscale complexe qui est utilis\u00e9e par certaines grandes entreprises multinationales pour minimiser leur facture fiscale en exploitant les lois fiscales des Pays-Bas.<\/p><p>Le double sandwich hollandais implique l\u2019utilisation de deux soci\u00e9t\u00e9s n\u00e9erlandaises interm\u00e9diaires pour transf\u00e9rer des fonds d\u2019une filiale situ\u00e9e dans un pays \u00e0 une autre filiale situ\u00e9e dans un autre pays. Cette technique permet de r\u00e9duire les imp\u00f4ts pay\u00e9s sur les b\u00e9n\u00e9fices r\u00e9alis\u00e9s par ces filiales, car les lois fiscales n\u00e9erlandaises offrent des avantages fiscaux tels que les cr\u00e9dits d\u2019imp\u00f4t pour les dividendes et les d\u00e9ductions fiscales pour les int\u00e9r\u00eats.<\/p><p>Le premier \u00ab\u00a0sandwich\u00a0\u00bb consiste en une filiale \u00e9trang\u00e8re qui verse des paiements \u00e0 une soci\u00e9t\u00e9 interm\u00e9diaire n\u00e9erlandaise, qui transf\u00e8re ensuite ces paiements \u00e0 une autre filiale \u00e9trang\u00e8re. Le deuxi\u00e8me \u00ab\u00a0sandwich\u00a0\u00bb est form\u00e9 par la deuxi\u00e8me filiale \u00e9trang\u00e8re, qui est d\u00e9tenue par une deuxi\u00e8me soci\u00e9t\u00e9 interm\u00e9diaire n\u00e9erlandaise, qui transf\u00e8re \u00e0 son tour les paiements \u00e0 une troisi\u00e8me filiale \u00e9trang\u00e8re.<\/p><p>En utilisant cette technique, les soci\u00e9t\u00e9s multinationales peuvent transf\u00e9rer des fonds d\u2019un pays \u00e0 un autre sans payer autant d\u2019imp\u00f4ts sur les b\u00e9n\u00e9fices r\u00e9alis\u00e9s par leurs filiales, car ces paiements sont d\u00e9duits des b\u00e9n\u00e9fices imposables dans les diff\u00e9rents pays.<\/p><p>Cependant, il est important de noter que l\u2019utilisation du double sandwich hollandais est de plus en plus critiqu\u00e9e par les gouvernements et les organisations internationales, qui consid\u00e8rent cette technique comme abusive et nuisible \u00e0 l\u2019\u00e9quit\u00e9 fiscale. Les Pays-Bas ont r\u00e9cemment adopt\u00e9 de nouvelles r\u00e8gles pour limiter l\u2019utilisation de cette technique.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-21c180bd e-flex e-con-boxed e-con e-parent\" data-id=\"21c180bd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c0d5bce animated-slow elementor-widget elementor-widget-heading\" data-id=\"6c0d5bce\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pour cr\u00e9er une soci\u00e9t\u00e9, contactez nos sp\u00e9cialistes.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d49b56a elementor-mobile-align-justify animated-fast elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d49b56a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:400}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-float\" href=\"https:\/\/www.sgcsmanagement.com\/fr\/contactez-nous\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Obtenir un devis<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Double sandwich hollandais Le \u00ab\u00a0double sandwich hollandais\u00a0\u00bb est une technique fiscale complexe qui est utilis\u00e9e par certaines grandes entreprises multinationales pour minimiser leur facture fiscale en exploitant les lois fiscales des Pays-Bas. Le double sandwich hollandais implique l\u2019utilisation de deux soci\u00e9t\u00e9s n\u00e9erlandaises interm\u00e9diaires pour transf\u00e9rer des fonds d\u2019une filiale situ\u00e9e dans un pays \u00e0 une [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":22508,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"gallery","meta":{"footnotes":""},"categories":[184],"tags":[],"class_list":["post-18224","post","type-post","status-publish","format-gallery","has-post-thumbnail","hentry","category-nouvelles","post_format-post-format-gallery"],"blocksy_meta":{"page_structure_type":"type-2","styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Double sandwich hollandais - SwissGlobalCorporateServices<\/title>\n<meta name=\"description\" content=\"Le &quot;double sandwich hollandais&quot; est une technique fiscale complexe qui est utilis\u00e9e par certaines grandes entreprises multinationales ...\" \/>\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.sgcsmanagement.com\/fr\/blog\/double-sandwich-hollandais\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Double sandwich hollandais - 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