{"id":23293,"date":"2023-08-07T08:44:28","date_gmt":"2023-08-07T07:44:28","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/recette-dun-piege-fiscal-meconnu\/"},"modified":"2025-10-20T10:00:30","modified_gmt":"2025-10-20T09:00:30","slug":"recette-dun-piege-fiscal-meconnu","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/recette-dun-piege-fiscal-meconnu\/","title":{"rendered":"Recette d\u2019un pi\u00e8ge fiscal m\u00e9connu"},"content":{"rendered":"
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Recette d\u2019un pi\u00e8ge fiscal m\u00e9connu<\/h1>

Allnews \u2013 Ao\u00fbt 2023
\nMichel Abt et Romain Baume<\/p>\n<\/div>

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Modification de r\u00e9gime matrimonial et droits de donation: danger m\u00e9connu planant au-dessus des contribuables genevois actuellement ou pr\u00e9c\u00e9demment impos\u00e9s d\u2019apr\u00e8s la d\u00e9pense.
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Dans le canton de Gen\u00e8ve, les donations entre conjoints sont int\u00e9gralement exon\u00e9r\u00e9es d\u2019imp\u00f4ts\u2026 sauf pour les contribuables impos\u00e9s d\u2019apr\u00e8s la d\u00e9pense. Cette exception \u00e0 l\u2019exemption est g\u00e9n\u00e9ralement bien connue en son principe. Mais cette contre-exemption n\u2019est pas sans subtilit\u00e9s, ce qui peut notamment aboutir \u00e0 de f\u00e2cheuses cons\u00e9quence fiscales lorsqu\u2019un couple de forfaitaires ou d\u2019ex-forfaitaires proc\u00e8de \u00e0 un changement ou une modification de son r\u00e9gime matrimonial.<\/p>\n

Dans la mesure o\u00f9 la notion de \u00abr\u00e9gime matrimonial\u00bb est consubstantielle au mariage et que les couples mari\u00e9s sont exon\u00e9r\u00e9s de droits de donation pour l\u2019ensemble des transferts de valeurs entre conjoints sur le territoire genevois, aborder les risques fiscaux en termes de droits de donation li\u00e9s \u00e0 une modification de r\u00e9gime matrimonial pourrait \u00e0 premi\u00e8re vue laisser \u00e0 penser que cet article \u00e9tait destin\u00e9 \u00e0 une publication en date du 1er<\/sup>\u00a0avril. Il n\u2019en est toutefois rien.<\/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":"

Dans le canton de Gen\u00e8ve, les donations entre conjoints sont int\u00e9gralement exon\u00e9r\u00e9es d\u2019imp\u00f4ts\u2026 sauf pour les contribuables impos\u00e9s d\u2019apr\u00e8s la d\u00e9pense. Cette exception \u00e0 l\u2019exemption est g\u00e9n\u00e9ralement bien connue en son principe. Mais cette contre-exemption n\u2019est pas sans subtilit\u00e9s\u2026<\/p>\n","protected":false},"author":18,"featured_media":23511,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[560],"datespeciale":[],"yst_prominent_words":[],"class_list":["post-23293","post","type-post","status-publish","format-standard","has-post-thumbnail","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\/23293","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=23293"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/23293\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media\/23511"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=23293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=23293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=23293"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=23293"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=23293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}