{"id":13883,"date":"2026-04-17T10:47:20","date_gmt":"2026-04-17T08:47:20","guid":{"rendered":"https:\/\/flinn.law\/?p=13883"},"modified":"2026-04-17T10:50:03","modified_gmt":"2026-04-17T08:50:03","slug":"capitalisation-interets-one-bridge-too-far","status":"publish","type":"post","link":"https:\/\/flinn.law\/fr\/capitalisation-interets-one-bridge-too-far\/","title":{"rendered":"La capitalisation des int\u00e9r\u00eats : one bridge too far ?"},"content":{"rendered":"<h3><strong><u>La confiance r\u00e8gne, mais mieux vaut pr\u00e9voir \u2026<\/u><\/strong><\/h3>\n<p>La relation entre franchiseur et franchis\u00e9 repose sur la confiance, mais aussi sur diverses obligations dont certaines sont d\u2019ordre financi\u00e8res. Dans ce cadre, bien que non souhait\u00e9, certains retards de paiement peuvent intervenir. Dans de telles circonstances, des outils juridiques sp\u00e9cifiques peuvent entrer en jeu et nous renvoyons notamment \u00e0 notre article sur le <a href=\"https:\/\/franchisingbelgium.be\/quelles-procedures-peuvent-etre-utilisees-pour-recouvrer-vos-creances-en-belgique\/\">recouvrement de cr\u00e9ances<\/a>.<\/p>\n<p>Nous retrouvons fr\u00e9quemment, dans les contrats de franchise ou dans les conditions g\u00e9n\u00e9rales du franchiseur, des clauses particuli\u00e8res visant \u00e0 inciter les franchis\u00e9s \u00e0 respecter leurs obligations de paiement, telles que : la d\u00e9ch\u00e9ance automatique du terme sans mise en demeure pr\u00e9alable, la majoration de frais et int\u00e9r\u00eats, une indemnit\u00e9 forfaitaire en cas de retard, la perte de certains avantages conc\u00e9d\u00e9s, voir jusqu\u2019\u00e0 la r\u00e9solution automatique du contrat en cas de non r\u00e9gularisation apr\u00e8s mise en demeure. Moins fr\u00e9quente, la clause pr\u00e9voyant \u00ab\u00a0la capitalisation des int\u00e9r\u00eats\u00a0\u00bb, m\u00e9rite notre attention. Cette technique, qui consiste en la \u00ab fructification \u00bb des int\u00e9r\u00eats impay\u00e9s en les int\u00e9grant au capital, peut jouer un r\u00f4le non seulement sur le plan financier, mais aussi pour inciter les franchis\u00e9s \u00e0 plus de rigueur.<\/p>\n<h3><strong><u>Quels int\u00e9r\u00eats un cr\u00e9ancier peut-il r\u00e9clamer\u00a0?<\/u><\/strong><\/h3>\n<p>Il existe, en droit belge, plusieurs cat\u00e9gories d\u2019int\u00e9r\u00eats susceptibles d\u2019\u00eatre exig\u00e9s.<\/p>\n<ul>\n<li><strong>Les int\u00e9r\u00eats moratoires<\/strong>, dus \u00e0 titre de r\u00e9paration du pr\u00e9judice r\u00e9sultant de l\u2019ex\u00e9cution tardive d\u2019une <em>obligation de somme<\/em>, dont le montant est d\u00e9termin\u00e9 ou suffisamment d\u00e9terminable ; il s\u2019agit par exemple des factures relatives aux royalties ou certains services prest\u00e9s par le franchiseur.<\/li>\n<li><strong>Les int\u00e9r\u00eats r\u00e9mun\u00e9ratoires<\/strong>, sont les int\u00e9r\u00eats qui tiennent lieu de contrepartie \u00e0 la mise \u00e0 disposition d&rsquo;un capital\u00a0; quand, par exemple, un franchiseur fait un pr\u00eat \u00e0 un franchis\u00e9 pour financer le lancement des activit\u00e9s de ce dernier.<\/li>\n<li><strong>Les int\u00e9r\u00eats compensatoires<\/strong>, dus \u00e0 titre de r\u00e9paration du pr\u00e9judice n\u00e9 de l\u2019inex\u00e9cution d\u2019une <em>obligation de valeur<\/em>, dont le montant n\u2019est pas fix\u00e9 \u00e0 l\u2019avance et doit, en cons\u00e9quence, \u00eatre d\u00e9termin\u00e9 par les parties ou par le juge. Ici, nous visons par exemple la r\u00e9paration d\u2019une infraction \u00e0 un droit de marque ou une clause de non-concurrence.<\/li>\n<\/ul>\n<p>En ce qui concerne la capitalisation des int\u00e9r\u00eats des deux premi\u00e8res cat\u00e9gories, les articles 1154 de l\u2019ancien Code civil et 5.207 du nouveau Code civil en fixent les conditions d\u2019application. Les int\u00e9r\u00eats compensatoires, en revanche, ne tombent pas sous le coup de ces dispositions l\u00e9gales et ne pourront faire l\u2019objet d\u2019une capitalisation que dans la mesure o\u00f9 il est d\u00e9montr\u00e9 que cela s\u2019av\u00e8re n\u00e9cessaire afin d\u2019obtenir un d\u00e9dommagement int\u00e9gral.<\/p>\n<h3><strong><u>L\u2019anatocisme ou la capitalisation des int\u00e9r\u00eats.<\/u><\/strong><\/h3>\n<p>L\u2019article 1154 de l\u2019ancien Code civil pr\u00e9voit que \u00ab\u00a0<em>Les int\u00e9r\u00eats \u00e9chus des capitaux peuvent produire des int\u00e9r\u00eats, ou par une sommation judiciaire, ou par une convention sp\u00e9ciale, pourvu que, soit dans la sommation, soit dans la convention, il s\u2019agisse d\u2019int\u00e9r\u00eats dus au moins pour une ann\u00e9e enti\u00e8re.<\/em> \u00bb<\/p>\n<p>Le nouveau code civil pr\u00e9voit en son article 5.207 que \u00ab <em>Nonobstant toute clause contraire, les int\u00e9r\u00eats r\u00e9mun\u00e9ratoires et moratoires \u00e9chus ne peuvent produire des int\u00e9r\u00eats, soit \u00e0 la suite d&rsquo;une mise en demeure \u00e9crite, soit \u00e0 la suite d&rsquo;un contrat sp\u00e9cifique, que si la mise en demeure ou ce contrat concernent des int\u00e9r\u00eats dus au moins pour une ann\u00e9e enti\u00e8re.\u00a0\u00bb<\/em><\/p>\n<p>La capitalisation des int\u00e9r\u00eats \u2013 ou l\u2019\u00ab\u00a0anatocisme\u00a0\u00bb \u2212 consiste \u00e0 incorporer donc les int\u00e9r\u00eats \u00e9chus au capital, afin qu\u2019ils puissent eux-m\u00eames produire des int\u00e9r\u00eats. Lorsqu\u2019une obligation de somme n\u2019est pas ex\u00e9cut\u00e9e, les int\u00e9r\u00eats commencent en principe \u00e0 courir \u00e0 compter de la mise en demeure du d\u00e9biteur, sauf exception l\u00e9gale ou conventionnelle. Une fois les int\u00e9r\u00eats \u00e9chus, et pour autant que les conditions l\u00e9gales soient r\u00e9unies \u2014 notamment une \u00e9ch\u00e9ance d\u2019au moins un an et une demande judiciaire, sommation formelle ou une convention expresse \u2014, ces int\u00e9r\u00eats peuvent \u00eatre capitalis\u00e9s. Ils sont alors int\u00e9gr\u00e9s au capital et deviennent, \u00e0 leur tour, productifs d\u2019int\u00e9r\u00eats.<\/p>\n<p>Pour illustrer l\u2019effet de la capitalisation nous prenons l\u2019exemple suivant d\u2019une cr\u00e9ance de 1.000 EUR sur un p\u00e9riode de 8 ans\u00a0\u00e0 un taux d\u2019int\u00e9r\u00eat de 8 % l\u2019an : la somme due est de 1.640 EUR sans capitalisation, alors qu\u2019elle monte \u00e0 1.851 EUR apr\u00e8s capitalisation, ce qui signifie une majoration du montant des int\u00e9r\u00eats \u00e0 hauteur de pr\u00e8s d\u2019un tiers.<\/p>\n<p>S\u2019agissant du contrat de franchise, celui-ci pr\u00e9voit normalement la d\u00e9bition int\u00e9r\u00eats moratoires en cas de retard de paiement des redevances et\/ou autres r\u00e9mun\u00e9rations, et plus rarement certaines avances faites au franchis\u00e9. Il devient alors possible de capitaliser les int\u00e9r\u00eats moratoires, \u00e9chus depuis au moins une ann\u00e9e. Or, le retard judiciaire ayant la f\u00e2cheuse tendance de s\u2019aggraver de jour en jour les litiges tendent \u00e0 s\u2019inscrire dans la dur\u00e9e. Cette facult\u00e9 de capitalisation rend alors possible l\u2019augmentation de la base sur laquelle les int\u00e9r\u00eats sont calcul\u00e9s. Cette perspective peut n\u00e9anmoins peser dans l\u2019esprit du franchis\u00e9 et l\u2019inciter \u00e0 rapidement r\u00e9gler sa dette plut\u00f4t que de la regarder s\u2019alourdir de mani\u00e8re incontr\u00f4l\u00e9e.<\/p>\n<h3><strong><u>Et si le franchiseur ne pr\u00e9voit rien dans son contrat ni dans ses conditions g\u00e9n\u00e9rales quant aux int\u00e9r\u00eats\u00a0?<\/u><\/strong><\/h3>\n<p>Il n\u2019y a pas vraiment de soucis pour les int\u00e9r\u00eats moratoires \u00e9tant donn\u00e9 que les contrats de franchise rel\u00e8vent de l\u2019application de l\u2019article\u202f5 de la loi du\u202f2\u202fao\u00fbt\u202f2002 relative \u00e0 la lutte contre les retards de paiement dans les transactions commerciales. En vertu de ce texte, lorsque le paiement n\u2019est pas intervenu \u00e0 l\u2019\u00e9ch\u00e9ance convenue, des int\u00e9r\u00eats moratoires deviennent dus de plein droit, sans qu\u2019il ne soit n\u00e9cessaire d\u2019adresser une mise en demeure pr\u00e9alable. Ces int\u00e9r\u00eats courent donc automatiquement \u00e0 partir du jour qui suit la date d\u2019\u00e9ch\u00e9ance de la dette \u2014 en r\u00e8gle un mois apr\u00e8s la naissance de l\u2019obligation si aucun autre d\u00e9lai n\u2019est stipul\u00e9 dans le contrat \u2014. <span>Apr\u00e8s \u00e9coulement d\u2019une ann\u00e9e enti\u00e8re, la capitalisation des int\u00e9r\u00eats moratoires peut \u00eatre demand\u00e9e par la voie d\u2019une mise en demeure. Signalons que les int\u00e9r\u00eats r\u00e9mun\u00e9ratoires tombent indirectement sous l\u2019application de ladite loi de 2002 pour autant qu\u2019ils sont impay\u00e9s ou que certaines d\u00e9rogations contractuelles seraient manifestement abusives.<\/span><\/p>\n<p>Pour information le taux d\u2019int\u00e9r\u00eat l\u00e9gal applicable en cas de retard de paiement dans les transactions commerciales se retrouve sur le <a href=\"https:\/\/finances.belgium.be\/fr\/sur_le_spf\/structure_et_services\/administrations_generales\/tr%C3%A9sorerie\/taux-dinter%C3%AAt-l%C3%A9gal-applicable\">site web du Service F\u00e9d\u00e9ral Economie<\/a> et s\u2019\u00e9l\u00e8ve \u00e0 10.5 % l\u2019an pour le deuxi\u00e8me semestre 2025, alors que l\u2019int\u00e9r\u00eat l\u00e9gal usuel pour l\u2019ann\u00e9e 2025 s\u2019\u00e9l\u00e8ve \u00e0 4,5 %.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La confiance r\u00e8gne, mais mieux vaut pr\u00e9voir \u2026 La relation entre franchiseur et franchis\u00e9 repose [&hellip;]<\/p>\n","protected":false},"author":33,"featured_media":13870,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"expertises":[63,65,165],"co_authors":[167,79,87,185,76,171],"class_list":["post-13883","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","expertises-corporate-and-commercial","expertises-distribution","expertises-restructuring-and-insolvency","co_authors-anne-lin-vervaet","co_authors-benoit-simpelaere","co_authors-leonard-hawkes","co_authors-louis-van-oostenryck","co_authors-nancy-maes","co_authors-nicolas-subtil"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La capitalisation des int\u00e9r\u00eats : one bridge too far ? 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