{"id":16535,"date":"2016-09-01T11:16:54","date_gmt":"2016-09-01T10:16:54","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/fiscalite-et-gestion-de-fortune\/"},"modified":"2025-10-20T10:55:06","modified_gmt":"2025-10-20T09:55:06","slug":"fiscalite-et-gestion-de-fortune","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/fiscalite-et-gestion-de-fortune\/","title":{"rendered":"Fiscalit\u00e9 et gestion de fortune"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36\">\n.flex_column.av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36 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-8d61b318a7c1f44c8691db6470128a64\">\n#top .av-special-heading.av-av_heading-8d61b318a7c1f44c8691db6470128a64{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-8d61b318a7c1f44c8691db6470128a64 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-8d61b318a7c1f44c8691db6470128a64 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-8d61b318a7c1f44c8691db6470128a64 .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-8d61b318a7c1f44c8691db6470128a64 .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-8d61b318a7c1f44c8691db6470128a64 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-8d61b318a7c1f44c8691db6470128a64 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\"  >Fiscalit\u00e9 et gestion de fortune<\/h1><div class='av-subheading av-subheading_below'><p>InvestNews &#8211; septembre 2015<br \/>\nPierre-Olivier Etique, Fr\u00e9d\u00e9rique Bensahel<\/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-av_hr-a7bfac8b270289d974036c90ec0c7caf\">\n#top .hr.hr-invisible.av-av_hr-a7bfac8b270289d974036c90ec0c7caf{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-av_hr-a7bfac8b270289d974036c90ec0c7caf 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-av_textblock-396ddf1f42196ca838231e61a4602801 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p align=\"LEFT\"><strong>Entre l\u2019\u00e9change automatique de renseignements et la lutte contre l\u2019\u00e9vasion fiscale, la place du g\u00e9rant de fortune ind\u00e9pendant est inconfortable.<\/strong><\/p>\n<p><i><\/i>Le 18 d\u00e9cembre 2015, la Suisse a adopt\u00e9 la loi f\u00e9d\u00e9rale sur l\u2019\u00e9change international automatique de renseignements en mati\u00e8re fiscale (LEAR) qui vise \u00e0 mettre en \u0153uvre la norme internationale d\u2019\u00e9change automatique de renseignements. Cette loi entrera en vigueur le 1er janvier 2017.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-a7bfac8b270289d974036c90ec0c7caf\">\n#top .hr.hr-invisible.av-av_hr-a7bfac8b270289d974036c90ec0c7caf{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-av_hr-a7bfac8b270289d974036c90ec0c7caf 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-av_button-42cc1e902b6ebdbb8db440ce56b14fcf-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-av_button-42cc1e902b6ebdbb8db440ce56b14fcf\">\n#top #wrap_all .avia-button.av-av_button-42cc1e902b6ebdbb8db440ce56b14fcf{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top 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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":[284],"datespeciale":[],"class_list":["post-16535","post","type-post","status-publish","format-standard","hentry","category-publications","tag-investnews-en","competences-banking-and-finance","auteurs-fbt-avocats","auteurs-frederique-bensahel-en","date-publication-2016-en","diffusion-groupe-bancaire-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>Fiscalit\u00e9 et gestion de fortune | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" 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