{"id":23014,"date":"2023-04-03T16:14:22","date_gmt":"2023-04-03T15:14:22","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/limposition-biens-immobiliers-francais-suisse\/"},"modified":"2025-10-20T10:09:57","modified_gmt":"2025-10-20T09:09:57","slug":"limposition-biens-immobiliers-francais-suisse","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/limposition-biens-immobiliers-francais-suisse\/","title":{"rendered":"L&#8217;imposition des biens immobiliers fran\u00e7ais en Suisse"},"content":{"rendered":"<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><\/div><\/section>\n<div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  avia-builder-el-1  el_after_av_textblock  avia-builder-el-last  column-top-margin\" style='border-radius:0px; '><p><div style='padding-bottom:10px; font-size:26px;' class='av-special-heading av-special-heading-h1  blockquote modern-quote  avia-builder-el-2  el_before_av_hr  avia-builder-el-first   av-inherit-size '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >L\u2019imposition des biens immobiliers fran\u00e7ais en Suisse<\/h1><div class ='av-subheading av-subheading_below  ' style='font-size:15px;'><p>Allnews \u2013 Avril 2023<br \/>\nMichel Abt et Romain Baume<\/p>\n<\/div><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div><br \/>\n<div style='height:20px' class='hr hr-invisible   avia-builder-el-3  el_after_av_heading  el_before_av_textblock '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\">\n<p><strong>Le Tribunal f\u00e9d\u00e9ral ouvre grand la porte \u00e0 une imposition en Suisse des biens immobiliers fran\u00e7ais d\u00e9tenus au travers d\u2019une soci\u00e9t\u00e9 civile immobili\u00e8re (SCI) fran\u00e7aise.<br \/>\n<\/strong><\/p>\n<p>Aux termes de l\u2019arr\u00eat du 13 d\u00e9cembre 2022 (2C_365\/2021), le Tribunal f\u00e9d\u00e9ral a ratifi\u00e9 la conformit\u00e9 au droit d\u2019une pratique nouvelle, et pour l\u2019heure isol\u00e9e, de l\u2019Administration cantonale des imp\u00f4ts (ACI) vaudoise aboutissant \u00e0 imposer en Suisse le patrimoine immobilier fran\u00e7ais exon\u00e9r\u00e9 en France de l\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI). Explications succinctes.<\/p>\n<p>Les biens immobiliers situ\u00e9s en France sont soumis \u00e0 l\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI), ind\u00e9pendamment du lieu de r\u00e9sidence de leurs propri\u00e9taires.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section><br \/>\n<div style='height:20px' class='hr hr-invisible   avia-builder-el-5  el_after_av_textblock  el_before_av_button '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div><br \/>\n<div class='avia-button-wrap avia-button-left  avia-builder-el-6  el_after_av_hr  avia-builder-el-last  '><a href='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2023\/04\/Imposition-Des-Biens-Immobiliers-Fran\u00e7ais-en-Suisse-Allnews.pdf'  class='avia-button   avia-icon_select-no avia-color-custom avia-size-large avia-position-left '  target=\"_blank\"  style='background-color:#44525f; border-color:#44525f; color:#ffffff; ' ><span class='avia_iconbox_title' >Lire la suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":18,"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-23014","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-allnews-en","competences-tax","auteurs-michel-abt-en","auteurs-romain-baume-en","date-publication-2023-en","diffusion-groupe-fiscal-en","diffusion-medias-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/23014","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\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=23014"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/23014\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=23014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=23014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=23014"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=23014"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=23014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}