{"id":21638,"date":"2021-12-06T11:11:55","date_gmt":"2021-12-06T10:11:55","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/impot-fortune-avantages-fiscaux-bouclier-fiscal-refuses-aux-contribuables-etrangers\/"},"modified":"2025-10-20T10:25:06","modified_gmt":"2025-10-20T09:25:06","slug":"impot-fortune-avantages-fiscaux-bouclier-fiscal-refuses-aux-contribuables-etrangers","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/impot-fortune-avantages-fiscaux-bouclier-fiscal-refuses-aux-contribuables-etrangers\/","title":{"rendered":"Imp\u00f4t sur la fortune: avantages fiscaux du bouclier fiscal refus\u00e9s aux contribuables \u00e9trangers"},"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-kwuihlxw-fd5bc26f469bbb1889975dade726dd12\">\n#top .av-special-heading.av-kwuihlxw-fd5bc26f469bbb1889975dade726dd12{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-kwuihlxw-fd5bc26f469bbb1889975dade726dd12 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-kwuihlxw-fd5bc26f469bbb1889975dade726dd12 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-kwuihlxw-fd5bc26f469bbb1889975dade726dd12 .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-kwuihlxw-fd5bc26f469bbb1889975dade726dd12 .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-kwuihlxw-fd5bc26f469bbb1889975dade726dd12 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-kwuihlxw-fd5bc26f469bbb1889975dade726dd12 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\"  >Imp\u00f4t sur la fortune: avantages fiscaux du bouclier fiscal refus\u00e9s aux contribuables \u00e9trangers<\/h1><div class='av-subheading av-subheading_below'><p>Allnews \u2013 D\u00e9cembre 2021<br \/>\nMichel Abt et Romain Baume<\/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<p><strong>La garantie de la propri\u00e9t\u00e9 consacr\u00e9e par la Constitution f\u00e9d\u00e9rale interdit aux collectivit\u00e9s publiques de soumettre les contribuables \u00e0 une imposition confiscatoire.<br \/>\n<\/strong>Les personnes domicili\u00e9es \u00e0 l\u2019\u00e9tranger ne peuvent b\u00e9n\u00e9ficier en Suisse de l\u2019abattement d\u2019imp\u00f4t sur la fortune induit par un m\u00e9canisme de \u00abbouclier fiscal\u00bb. Cette appr\u00e9ciation, d\u00e9fendue par l\u2019Administration fiscale cantonale genevoise et confirm\u00e9e par les autorit\u00e9s judiciaires de ce m\u00eame canton, a r\u00e9cemment \u00e9t\u00e9 valid\u00e9e par le Tribunal f\u00e9d\u00e9ral (arr\u00eat 2C_1016\/2019 du 5 octobre 2021).<\/p>\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 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suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":21,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[560],"datespeciale":[],"class_list":["post-21638","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-allnews-en","competences-tax","auteurs-michel-abt-en","auteurs-romain-baume-en","date-publication-2021-en","diffusion-groupe-fiscal-en","diffusion-groupe-patrimoine-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>Imp\u00f4t sur la fortune: avantages fiscaux du bouclier fiscal refus\u00e9s aux contribuables \u00e9trangers | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, 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