{"id":22706,"date":"2023-01-10T17:21:40","date_gmt":"2023-01-10T16:21:40","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/atad-3-consequences-holdings-suisses\/"},"modified":"2023-01-10T17:35:36","modified_gmt":"2023-01-10T16:35:36","slug":"atad-3-consequences-holdings-suisses","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/atad-3-consequences-holdings-suisses\/","title":{"rendered":"\u00abATAD 3\u00bb: quelles cons\u00e9quences pour les holdings suisses?"},"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-lcqfqx6p-d5bdfe720e3abcd03544dd1a19954d61\">\n#top .av-special-heading.av-lcqfqx6p-d5bdfe720e3abcd03544dd1a19954d61{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-lcqfqx6p-d5bdfe720e3abcd03544dd1a19954d61 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-lcqfqx6p-d5bdfe720e3abcd03544dd1a19954d61 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-lcqfqx6p-d5bdfe720e3abcd03544dd1a19954d61 .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-lcqfqx6p-d5bdfe720e3abcd03544dd1a19954d61 .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-lcqfqx6p-d5bdfe720e3abcd03544dd1a19954d61 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-lcqfqx6p-d5bdfe720e3abcd03544dd1a19954d61 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\"  >\u00abATAD 3\u00bb: quelles cons\u00e9quences pour les holdings suisses?<\/h1><div class='av-subheading av-subheading_below'><p>Allnews \u2013 Janvier 2023<br \/>\nAlain 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<p><strong>Le projet de directive europ\u00e9enne s\u2019attaquant aux \u00absoci\u00e9t\u00e9s-\u00e9crans\u00bb pourrait constituer un atout pour les soci\u00e9t\u00e9s holding suisses.<br \/>\n<\/strong><\/p>\n<p>Le 22 d\u00e9cembre 2021, la Commission europ\u00e9enne a pr\u00e9sent\u00e9 un projet de Directive \u00ab\u00e9tablissant des r\u00e8gles pour emp\u00eacher l\u2019utilisation abusive d\u2019entit\u00e9s \u00e9crans \u00e0 des fins fiscales\u00bb. Cette proposition de directive anti-\u00e9vasion fiscale est connue sous le vocable anglo-saxon \u00abATAD 3\u00bb.<\/p>\n<p>L\u2019entr\u00e9e en application de cette Directive est pr\u00e9vue au 1er janvier 2024, avec la n\u00e9cessit\u00e9 d\u2019appr\u00e9cier certains crit\u00e8res \u00abtests\u00bb d\u00e8s le 1er janvier 2022. Le dispositif vise \u00e0 titre principal les soci\u00e9t\u00e9s holdings, financi\u00e8res, d\u00e9tentrices de droits de propri\u00e9t\u00e9 intellectuelle et immobili\u00e8res, ayant une activit\u00e9 ou des actifs transfrontaliers.<\/p>\n<\/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-895ff630593443629024e32f7290c8b0-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-895ff630593443629024e32f7290c8b0\">\n#top #wrap_all .avia-button.av-jo5hs5ts-895ff630593443629024e32f7290c8b0{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-jo5hs5ts-895ff630593443629024e32f7290c8b0 .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2023\/01\/\u00abATAD-3\u00bb_quelles-cons\u00e9quences-pour-les-holdings-suisses_Allnews.pdf'  class='avia-button av-jo5hs5ts-895ff630593443629024e32f7290c8b0 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":18,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[560],"datespeciale":[],"class_list":["post-22706","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-allnews-en","competences-tax","auteurs-alain-moreau-en","date-publication-2023-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>\u00abATAD 3\u00bb: quelles cons\u00e9quences pour les holdings suisses? 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