{"id":23014,"date":"2023-04-03T16:14:22","date_gmt":"2023-04-03T15:14:22","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/limposition-biens-immobiliers-francais-suisse\/"},"modified":"2025-10-20T10:09:57","modified_gmt":"2025-10-20T09:09:57","slug":"limposition-biens-immobiliers-francais-suisse","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/limposition-biens-immobiliers-francais-suisse\/","title":{"rendered":"L&#8217;imposition des biens immobiliers fran\u00e7ais en Suisse"},"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-lg0yzhr4-07d67c7c0b0de555e734decf742b26ce\">\n#top .av-special-heading.av-lg0yzhr4-07d67c7c0b0de555e734decf742b26ce{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-lg0yzhr4-07d67c7c0b0de555e734decf742b26ce .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-lg0yzhr4-07d67c7c0b0de555e734decf742b26ce .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-lg0yzhr4-07d67c7c0b0de555e734decf742b26ce .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-lg0yzhr4-07d67c7c0b0de555e734decf742b26ce .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-lg0yzhr4-07d67c7c0b0de555e734decf742b26ce .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-lg0yzhr4-07d67c7c0b0de555e734decf742b26ce 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\"  >L\u2019imposition des biens immobiliers fran\u00e7ais en Suisse<\/h1><div class='av-subheading av-subheading_below'><p>Allnews \u2013 Avril 2023<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>Le Tribunal f\u00e9d\u00e9ral ouvre grand la porte \u00e0 une imposition en Suisse des biens immobiliers fran\u00e7ais d\u00e9tenus au travers d\u2019une soci\u00e9t\u00e9 civile immobili\u00e8re (SCI) fran\u00e7aise.<br \/>\n<\/strong><\/p>\n<p>Aux termes de l\u2019arr\u00eat du 13 d\u00e9cembre 2022 (2C_365\/2021), le Tribunal f\u00e9d\u00e9ral a ratifi\u00e9 la conformit\u00e9 au droit d\u2019une pratique nouvelle, et pour l\u2019heure isol\u00e9e, de l\u2019Administration cantonale des imp\u00f4ts (ACI) vaudoise aboutissant \u00e0 imposer en Suisse le patrimoine immobilier fran\u00e7ais exon\u00e9r\u00e9 en France de l\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI). Explications succinctes.<\/p>\n<p>Les biens immobiliers situ\u00e9s en France sont soumis \u00e0 l\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI), ind\u00e9pendamment du lieu de r\u00e9sidence de leurs propri\u00e9taires.<\/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-be96cc58c8e2403bc13bfaed643f9c45-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-be96cc58c8e2403bc13bfaed643f9c45\">\n#top #wrap_all .avia-button.av-jo5hs5ts-be96cc58c8e2403bc13bfaed643f9c45{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-jo5hs5ts-be96cc58c8e2403bc13bfaed643f9c45 .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\/04\/Imposition-Des-Biens-Immobiliers-Fran\u00e7ais-en-Suisse-Allnews.pdf'  class='avia-button av-jo5hs5ts-be96cc58c8e2403bc13bfaed643f9c45 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-23014","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-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>L&#039;imposition des biens immobiliers fran\u00e7ais en Suisse | 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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