{"id":23242,"date":"2023-07-17T10:41:51","date_gmt":"2023-07-17T09:41:51","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/recadrage-dune-arme-redoutable-fisc-francais\/"},"modified":"2023-07-17T10:43:11","modified_gmt":"2023-07-17T09:43:11","slug":"recadrage-dune-arme-redoutable-fisc-francais","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/recadrage-dune-arme-redoutable-fisc-francais\/","title":{"rendered":"Recadrage d\u2019une arme redoutable du fisc fran\u00e7ais"},"content":{"rendered":"
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Recadrage d\u2019une arme redoutable du fisc fran\u00e7ais<\/h1>

Allnews \u2013 Juillet 2023
\nSt\u00e9phanie Barreira<\/p>\n<\/div>

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Par une d\u00e9cision du 21 juin 2023, la Cour de cassation vient d\u2019\u00e9branler l\u2019application quasi-automatique de la taxation au taux de 60% des actifs \u00e9trangers.
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Rappelons que les articles 1649 A et 1649 AA du Code g\u00e9n\u00e9ral des imp\u00f4ts pr\u00e9voient que les comptes ou contrats d\u2019assurance-vie souscrits \u00e0 l\u2019\u00e9tranger doivent faire l\u2019objet d\u2019une d\u00e9claration d\u00e9pos\u00e9e simultan\u00e9ment \u00e0 la d\u00e9claration de revenus annuelle.<\/p>\n

La d\u00e9claration porte sur chacun des comptes ouverts, utilis\u00e9s ou clos, au cours de l\u2019ann\u00e9e ou de l\u2019exercice, par le d\u00e9clarant, l\u2019un des membres de son foyer fiscal ou une personne rattach\u00e9e \u00e0 son foyer. Un compte est r\u00e9put\u00e9 avoir \u00e9t\u00e9 utilis\u00e9 par l\u2019une des personnes astreintes \u00e0 l\u2018obligation de d\u00e9claration d\u00e8s lors que celle-ci a effectu\u00e9 au moins une op\u00e9ration de cr\u00e9dit ou de d\u00e9bit pendant la p\u00e9riode vis\u00e9e par la d\u00e9claration.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section>
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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-23242","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-allnews-en","competences-tax","auteurs-stephanie-barreira-en-2","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\/23242","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=23242"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/23242\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=23242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=23242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=23242"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=23242"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=23242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}