{"id":16691,"date":"2019-08-09T11:01:56","date_gmt":"2019-08-09T10:01:56","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/clients-francais-dubs-le-compte-a-rebours-a-debute\/"},"modified":"2025-10-20T10:44:42","modified_gmt":"2025-10-20T09:44:42","slug":"clients-francais-dubs-compte-a-rebours-a-debute","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/clients-francais-dubs-compte-a-rebours-a-debute\/","title":{"rendered":"Clients fran\u00e7ais d\u2019UBS : le compte \u00e0 rebours a d\u00e9but\u00e9"},"content":{"rendered":"<section  class='av_textblock_section av-7dtlel-54646e090b2362c0ce717e7039213545 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6hs9cd-aa7fd7160a86b43089fe650ca2464333\">\n.flex_column.av-6hs9cd-aa7fd7160a86b43089fe650ca2464333{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-6hs9cd-aa7fd7160a86b43089fe650ca2464333 av_one_full  avia-builder-el-1  el_after_av_textblock  avia-builder-el-last  first flex_column_div av-zero-column-padding  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k0cht3hu-f8cb33743c9d71bd2cda9e67a5b52e62\">\n#top .av-special-heading.av-k0cht3hu-f8cb33743c9d71bd2cda9e67a5b52e62{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-k0cht3hu-f8cb33743c9d71bd2cda9e67a5b52e62 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-k0cht3hu-f8cb33743c9d71bd2cda9e67a5b52e62 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-k0cht3hu-f8cb33743c9d71bd2cda9e67a5b52e62 .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-k0cht3hu-f8cb33743c9d71bd2cda9e67a5b52e62 .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-k0cht3hu-f8cb33743c9d71bd2cda9e67a5b52e62 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-k0cht3hu-f8cb33743c9d71bd2cda9e67a5b52e62 av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_before_av_hr  avia-builder-el-first  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Clients fran\u00e7ais d\u2019UBS : le compte \u00e0 rebours a d\u00e9but\u00e9<\/h1><div class='av-subheading av-subheading_below'><p>Le Temps &#8211; Ao\u00fbt 2019<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-4rtof1-6cb168409d4b952e81360eb2f8cb23b0\">\n#top .hr.hr-invisible.av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0 hr-invisible  avia-builder-el-3  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-jo5hremo-8df0535b4b08dc00af18df224af1af03 '   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\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\"><strong>Les dossiers donnant lieu \u00e0 des rappels d\u2019imp\u00f4ts sup\u00e9rieurs \u00e0 100 000 euros pourront entra\u00eener des suites p\u00e9nales<\/strong><\/div>\n<div data-canvas-width=\"318.9300803304\">Le 26 juillet 2019, le Tribunal f\u00e9d\u00e9ral (TF) a ouvert les vannes de la transmission aux autorit\u00e9s fiscales fran\u00e7aises de donn\u00e9es concernant pr\u00e8s de 40 000 num\u00e9ros de comptes aupr\u00e8s d\u2019UBS ayant vraisemblablement pour titulaires ou ayants droit \u00e9conomiques (ADE) des contribuables fran\u00e7ais.<\/div>\n<div data-canvas-width=\"318.9300803304\">A quoi ces derniers doivent-ils s\u2019attendre, dans quel d\u00e9lai et auraient-ils int\u00e9r\u00eat \u00e0 anticiper plut\u00f4t\u00a0qu\u2019attendre que le \u00abcouperet\u00bb tombe?<\/div>\n<\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\">La Direction g\u00e9n\u00e9rale des finances publiques fran\u00e7aises (DGFP) avait adress\u00e9 \u00e0 l\u2019Administration f\u00e9d\u00e9rale des contributions (AFC), en mai 2016, une demande d\u2019assistance administrative en mati\u00e8re fiscale concernant ces 40 000 comptes. La sp\u00e9cificit\u00e9 de cette demande r\u00e9sultait \u00e0 la fois de son caract\u00e8re \u00abcollectif\u00bb, hors norme, et de ce que la DGFP ignorait l\u2019identit\u00e9 des contribuables vis\u00e9s.<\/div>\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/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-1xwhd9-afd37c19b28461d09397a418e175376c\">\n#top .hr.hr-invisible.av-1xwhd9-afd37c19b28461d09397a418e175376c{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-1xwhd9-afd37c19b28461d09397a418e175376c hr-invisible  avia-builder-el-5  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-jo5hs5ts-5af8dbb3538b5565c50aa9eb120657e6-wrap avia-button-left  avia-builder-el-6  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jo5hs5ts-5af8dbb3538b5565c50aa9eb120657e6\">\n#top #wrap_all .avia-button.av-jo5hs5ts-5af8dbb3538b5565c50aa9eb120657e6{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-jo5hs5ts-5af8dbb3538b5565c50aa9eb120657e6 .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a 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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":[290],"datespeciale":[],"class_list":["post-16691","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-le-temps-en","competences-tax","auteurs-alain-moreau-en","auteurs-jean-luc-bochatay-en","date-publication-2019-en","diffusion-groupe-fiscal-en","diffusion-medias-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>Clients fran\u00e7ais d\u2019UBS : le compte \u00e0 rebours a d\u00e9but\u00e9 | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta 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