{"id":21062,"date":"2021-07-05T11:07:47","date_gmt":"2021-07-05T10:07:47","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/transfert-de-residence-en-suisse-fin-de-la-discrimination\/"},"modified":"2025-10-20T10:27:42","modified_gmt":"2025-10-20T09:27:42","slug":"transfert-de-residence-en-suisse-fin-de-la-discrimination","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/transfert-de-residence-en-suisse-fin-de-la-discrimination\/","title":{"rendered":"Transfert de r\u00e9sidence en Suisse: fin de la discrimination !"},"content":{"rendered":"
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Transfert de r\u00e9sidence en Suisse: fin de la discrimination !<\/h1>

Allnews \u2013 Juillet 2021
\nSt\u00e9phanie Barreira<\/p>\n<\/div>

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La Haute juridiction fran\u00e7aise consacre une \u00e9galit\u00e9 fiscale entre le r\u00e9sident suisse et fran\u00e7ais dans l\u2019imposition des plus-values de cessions immobili\u00e8res.<\/strong><\/p>\n

Rappelons que la France a \u00e9tendu, \u00e0 compter du 1er<\/sup>\u00a0janvier 2019, l\u2019exon\u00e9ration des plus-values immobili\u00e8res r\u00e9alis\u00e9es par les contribuables ayant c\u00e9d\u00e9 leur r\u00e9sidence principale post\u00e9rieurement \u00e0 leur transfert de domicile.<\/p>\n

Jusqu\u2019\u00e0 cette date, seules les personnes r\u00e9sidant en France jusqu\u2019au jour de la signature de l\u2019acte de vente pouvaient b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019imp\u00f4t de plus-value sur la cession de leur r\u00e9sidence principale, nonobstant le fait qu\u2019ils aient lib\u00e9r\u00e9 les lieux avant la cession et transf\u00e9r\u00e9 leur domicile (ailleurs mais en France).<\/p>\n<\/div>\n

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Lire la suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":21,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[560],"datespeciale":[],"yst_prominent_words":[],"class_list":["post-21062","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-allnews-en","competences-tax","auteurs-stephanie-barreira-en-2","date-publication-2021-en","diffusion-groupe-fiscal-en","diffusion-groupe-patrimoine-en","diffusion-medias-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/21062","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/users\/21"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=21062"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/21062\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=21062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=21062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=21062"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=21062"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=21062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}