{"id":900,"date":"2023-10-20T11:32:05","date_gmt":"2023-10-20T09:32:05","guid":{"rendered":"https:\/\/frenkel-associes.fr\/?p=900"},"modified":"2024-03-21T12:22:24","modified_gmt":"2024-03-21T11:22:24","slug":"la-convention-fiscale-franco-suisse-fait-obstacle-a-limposition-a-lifi-dune-societe-a-preponderance-immobiliere-francaise","status":"publish","type":"post","link":"https:\/\/frenkel-associes.fr\/fr\/actualites\/la-convention-fiscale-franco-suisse-fait-obstacle-a-limposition-a-lifi-dune-societe-a-preponderance-immobiliere-francaise\/","title":{"rendered":"La convention fiscale franco-suisse fait obstacle \u00e0 l’imposition \u00e0 l\u2019IFI d\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re fran\u00e7aise"},"content":{"rendered":"

L’administration envisageait de taxer \u00e0 l\u2019IFI un r\u00e9sident suisse qui d\u00e9tenait par soci\u00e9t\u00e9s interpos\u00e9es, dont l’une fran\u00e7aise, un important immeuble en France. Le cabinet fait valoir que, bien qu’il ne soit pas contestable que la soci\u00e9t\u00e9 fran\u00e7aise soit \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re, le r\u00e9sident suisse \u00e9chappe \u00e0 toute imposition en France dans la mesure o\u00f9 les immeubles hors de France d\u00e9tenus par les autres soci\u00e9t\u00e9s ont une valeur bien sup\u00e9rieure \u00e0 celle de l’immeuble fran\u00e7ais.<\/p>\n

En effet la convention conclue avec la Suisse a pr\u00e9vu un r\u00e9gime d\u2019imposition des soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re sp\u00e9cifique, d\u2019ailleurs inspir\u00e9 de celui applicable aux immeubles stricto sensu. Ainsi, les stipulations du deuxi\u00e8me alin\u00e9a du 1. de l\u2019article 24 pr\u00e9cisent que \u00ab la fortune constitu\u00e9e par des actions, parts ou autres droits dans une soci\u00e9t\u00e9, une fiducie ou une institution comparable dont l’actif ou le patrimoine est principalement constitu\u00e9, directement ou indirectement, de biens immobiliers d\u00e9finis au paragraphe 2 de l’article 6 et situ\u00e9s dans un \u00c9tat contractant ou de droits portant sur de tels biens est imposable dans cet \u00c9tat<\/em> \u00bb. Cette stipulation est \u00e0 rapprocher de la \u00ab clause balai \u00bb figurant au dernier paragraphe de ce m\u00eame article pr\u00e9voyant que \u00ab tous les autres \u00e9l\u00e9ments de la fortune d’un r\u00e9sident d\u2019un \u00c9tat contractant ne sont imposables que dans cet \u00c9tat<\/em> \u00bb.<\/p>\n

A la lumi\u00e8re de ces stipulations, il est clair qu\u2019il convient, s\u2019agissant d\u2019un r\u00e9sident suisse, de prendre en compte l\u2019ensemble de l\u2019actif de la soci\u00e9t\u00e9 afin de d\u00e9terminer si celui-ci est principalement constitu\u00e9 de biens immobiliers situ\u00e9s en France. Si tel est le cas, l\u2019int\u00e9gralit\u00e9 des actifs entre dans le champ de la comp\u00e9tence fiscale fran\u00e7aise \u2013 y compris lorsque des biens sont situ\u00e9s en Suisse. En revanche, si les actifs immobiliers sont principalement localis\u00e9s en Suisse ou hors de France, l\u2019int\u00e9gralit\u00e9 des actifs \u00e9chappe \u00e0 la comp\u00e9tence fiscale fran\u00e7aise \u2013 y compris lorsque des biens sont situ\u00e9s en France.
\n<\/p>","protected":false},"excerpt":{"rendered":"

L’administration envisageait de taxer \u00e0 l\u2019IFI un r\u00e9sident suisse qui d\u00e9tenait par soci\u00e9t\u00e9s interpos\u00e9es, dont l’une fran\u00e7aise, un important immeuble en France. Le cabinet fait valoir que, bien qu’il ne soit pas contestable que la soci\u00e9t\u00e9 fran\u00e7aise soit \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re, le r\u00e9sident suisse \u00e9chappe \u00e0 toute imposition en France dans la mesure o\u00f9 les […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"acf":[],"yoast_head":"\nLa convention fiscale franco-suisse fait obstacle \u00e0 l'imposition \u00e0 l\u2019IFI d\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re fran\u00e7aise - Frenkel et Associ\u00e9s<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frenkel-associes.fr\/fr\/actualites\/la-convention-fiscale-franco-suisse-fait-obstacle-a-limposition-a-lifi-dune-societe-a-preponderance-immobiliere-francaise\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La convention fiscale franco-suisse fait obstacle \u00e0 l'imposition \u00e0 l\u2019IFI d\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re fran\u00e7aise - Frenkel et Associ\u00e9s\" \/>\n<meta property=\"og:description\" content=\"L’administration envisageait de taxer \u00e0 l\u2019IFI un r\u00e9sident suisse qui d\u00e9tenait par soci\u00e9t\u00e9s interpos\u00e9es, dont l’une fran\u00e7aise, un important immeuble en France. 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