{"id":16493,"date":"2018-11-08T17:23:55","date_gmt":"2018-11-08T16:23:55","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/subtilites-de-lifi-non-residents-de-france\/"},"modified":"2025-10-20T10:48:23","modified_gmt":"2025-10-20T09:48:23","slug":"subtilites-de-lifi-non-residents-de-france","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/subtilites-de-lifi-non-residents-de-france\/","title":{"rendered":"Les subtilit\u00e9s de l&#8217;IFI pour les non-r\u00e9sidents de France"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-7kdd2x-c22d37f8bf4c5a050f114773a2a2820d\">\n.flex_column.av-7kdd2x-c22d37f8bf4c5a050f114773a2a2820d{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-7kdd2x-c22d37f8bf4c5a050f114773a2a2820d av_one_full  avia-builder-el-0  avia-builder-el-no-sibling  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-e26c47902fa09794018ccc8c8acdc6ca\">\n#top .av-special-heading.av-av_heading-e26c47902fa09794018ccc8c8acdc6ca{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-e26c47902fa09794018ccc8c8acdc6ca .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-e26c47902fa09794018ccc8c8acdc6ca .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-e26c47902fa09794018ccc8c8acdc6ca .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-av_heading-e26c47902fa09794018ccc8c8acdc6ca .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-av_heading-e26c47902fa09794018ccc8c8acdc6ca .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-e26c47902fa09794018ccc8c8acdc6ca av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_before_av_hr  avia-builder-el-first  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Les subtilit\u00e9s de l\u2019IFI pour les non-r\u00e9sidents de France<\/h1><div class='av-subheading av-subheading_below'><p>BSL &#8211; Novembre 2018<br \/>\nJean-Luc Bochatay, Alain Moreau<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-n0li1-1efd5b8de70b0482ad9634d49e9e839e\">\n#top .hr.hr-invisible.av-n0li1-1efd5b8de70b0482ad9634d49e9e839e{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-n0li1-1efd5b8de70b0482ad9634d49e9e839e hr-invisible  avia-builder-el-2  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 av-jo8swubq-7713a7a6aed60af88977cc15b2b1c4ce '   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\">L\u2019abrogation de l\u2019imp\u00f4t de solidarit\u00e9 sur la fortune\u00a0(ISF), \u00e0 compter du 1 er janvier 2018, et son remplacement\u00a0par un imp\u00f4t sur la fortune exclusivement<br \/>\nimmobili\u00e8re (IFI) semble, \u00e0 premi\u00e8re vue, ne pr\u00e9senter\u00a0que des avantages. Cette conclusion doit\u00a0cependant \u00eatre fortement nuanc\u00e9e s\u2019agissant en\u00a0particulier des non-r\u00e9sidents propri\u00e9taires de biens\u00a0immobiliers en France, soit directement, soit sous\u00a0couvert de structures juridiques de d\u00e9tention (soci\u00e9t\u00e9s,\u00a0civiles ou commerciales, fran\u00e7aises ou \u00e9trang\u00e8res,\u00a0trusts, fondations, contrat d\u2019assurance-vie ou\u00a0de capitalisation).<\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4ls4nd-3ed99c74f2fb537ef4faa307fd1c2fbd\">\n#top .hr.hr-invisible.av-4ls4nd-3ed99c74f2fb537ef4faa307fd1c2fbd{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-4ls4nd-3ed99c74f2fb537ef4faa307fd1c2fbd hr-invisible  avia-builder-el-4  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 av-2xjx3d-c25332d6ef72084adddef5c311f7eb4b-wrap avia-button-left  avia-builder-el-5  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2xjx3d-c25332d6ef72084adddef5c311f7eb4b\">\n#top #wrap_all .avia-button.av-2xjx3d-c25332d6ef72084adddef5c311f7eb4b{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-2xjx3d-c25332d6ef72084adddef5c311f7eb4b .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2018\/11\/BSL_2018_Bochatay_Moreau_FR.pdf'  class='avia-button av-2xjx3d-c25332d6ef72084adddef5c311f7eb4b av-link-btn avia-icon_select-no avia-size-large avia-position-left'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Lire la suite\"><span class='avia_iconbox_title' >Lire la suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[276],"datespeciale":[],"class_list":["post-16493","post","type-post","status-publish","format-standard","hentry","category-publications","tag-bsl-banking-in-switzerland-and-liechstenstein-en","competences-tax","auteurs-alain-moreau-en","auteurs-jean-luc-bochatay-en","date-publication-2018-en","diffusion-groupe-fiscal-en","diffusion-publications-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Les subtilit\u00e9s de l&#039;IFI pour les non-r\u00e9sidents de France | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, 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