{"id":23242,"date":"2023-07-17T10:41:51","date_gmt":"2023-07-17T09:41:51","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/recadrage-dune-arme-redoutable-fisc-francais\/"},"modified":"2023-07-17T10:43:11","modified_gmt":"2023-07-17T09:43:11","slug":"recadrage-dune-arme-redoutable-fisc-francais","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/recadrage-dune-arme-redoutable-fisc-francais\/","title":{"rendered":"Recadrage d\u2019une arme redoutable du fisc fran\u00e7ais"},"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-lk6oc45i-3f24c99f2fd875a6eba8c1fe501f921a\">\n#top .av-special-heading.av-lk6oc45i-3f24c99f2fd875a6eba8c1fe501f921a{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-lk6oc45i-3f24c99f2fd875a6eba8c1fe501f921a .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-lk6oc45i-3f24c99f2fd875a6eba8c1fe501f921a .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-lk6oc45i-3f24c99f2fd875a6eba8c1fe501f921a .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-lk6oc45i-3f24c99f2fd875a6eba8c1fe501f921a .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-lk6oc45i-3f24c99f2fd875a6eba8c1fe501f921a .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-lk6oc45i-3f24c99f2fd875a6eba8c1fe501f921a 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\"  >Recadrage d\u2019une arme redoutable du fisc fran\u00e7ais<\/h1><div class='av-subheading av-subheading_below'><p>Allnews \u2013 Juillet 2023<br \/>\nSt\u00e9phanie Barreira<\/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>Par une d\u00e9cision du 21 juin 2023, la Cour de cassation vient d\u2019\u00e9branler l\u2019application quasi-automatique de la taxation au taux de 60% des actifs \u00e9trangers.<br \/>\n<\/strong><\/p>\n<p>Rappelons que les articles 1649 A et 1649 AA du Code g\u00e9n\u00e9ral des imp\u00f4ts pr\u00e9voient que les comptes ou contrats d\u2019assurance-vie souscrits \u00e0 l\u2019\u00e9tranger doivent faire l\u2019objet d\u2019une d\u00e9claration d\u00e9pos\u00e9e simultan\u00e9ment \u00e0 la d\u00e9claration de revenus annuelle.<\/p>\n<p>La d\u00e9claration porte sur chacun des comptes ouverts, utilis\u00e9s ou clos, au cours de l\u2019ann\u00e9e ou de l\u2019exercice, par le d\u00e9clarant, l\u2019un des membres de son foyer fiscal ou une personne rattach\u00e9e \u00e0 son foyer. Un compte est r\u00e9put\u00e9 avoir \u00e9t\u00e9 utilis\u00e9 par l\u2019une des personnes astreintes \u00e0 l\u2018obligation de d\u00e9claration d\u00e8s lors que celle-ci a effectu\u00e9 au moins une op\u00e9ration de cr\u00e9dit ou de d\u00e9bit pendant la p\u00e9riode vis\u00e9e par la d\u00e9claration.<\/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-06f7c4df868faa2baf38cc1f88ccb98a-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-06f7c4df868faa2baf38cc1f88ccb98a\">\n#top #wrap_all .avia-button.av-jo5hs5ts-06f7c4df868faa2baf38cc1f88ccb98a{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-jo5hs5ts-06f7c4df868faa2baf38cc1f88ccb98a .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\/07\/Recadrage-Dune-Arme-Redoutable-Du-Fisc-Fran%C3%A7ais-Allnews.pdf'  class='avia-button av-jo5hs5ts-06f7c4df868faa2baf38cc1f88ccb98a 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-23242","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-allnews-en","competences-tax","auteurs-stephanie-barreira-en-2","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>Recadrage d\u2019une arme redoutable du fisc fran\u00e7ais | 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\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recadrage d\u2019une arme redoutable du fisc fran\u00e7ais\" \/>\n<meta property=\"og:url\" content=\"https:\/\/staging.fbt-avocats.ch\/en\/recadrage-dune-arme-redoutable-fisc-francais\/\" \/>\n<meta property=\"og:site_name\" content=\"FBT Avocats SA\" \/>\n<meta property=\"article:published_time\" content=\"2023-07-17T09:41:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-07-17T09:43:11+00:00\" \/>\n<meta name=\"author\" content=\"Helder Carvalho\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Helder Carvalho\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/recadrage-dune-arme-redoutable-fisc-francais\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/recadrage-dune-arme-redoutable-fisc-francais\\\/\"},\"author\":{\"name\":\"Helder Carvalho\",\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/#\\\/schema\\\/person\\\/59cfd6ef8354572f3769bd501839bddd\"},\"headline\":\"Recadrage d\u2019une arme redoutable du fisc fran\u00e7ais\",\"datePublished\":\"2023-07-17T09:41:51+00:00\",\"dateModified\":\"2023-07-17T09:43:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/recadrage-dune-arme-redoutable-fisc-francais\\\/\"},\"wordCount\":438,\"keywords\":[\"Allnews\"],\"articleSection\":[\"Media and News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/recadrage-dune-arme-redoutable-fisc-francais\\\/\",\"url\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/recadrage-dune-arme-redoutable-fisc-francais\\\/\",\"name\":\"Recadrage d\u2019une arme redoutable du fisc fran\u00e7ais | FBT Avocats SA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/#website\"},\"datePublished\":\"2023-07-17T09:41:51+00:00\",\"dateModified\":\"2023-07-17T09:43:11+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/#\\\/schema\\\/person\\\/59cfd6ef8354572f3769bd501839bddd\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/recadrage-dune-arme-redoutable-fisc-francais\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/recadrage-dune-arme-redoutable-fisc-francais\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/recadrage-dune-arme-redoutable-fisc-francais\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Recadrage d\u2019une arme redoutable du fisc fran\u00e7ais\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/\",\"name\":\"FBT Avocats SA\",\"description\":\"Etudes bas\u00e9es \u00e0 Gen\u00e8ve et Paris\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/#\\\/schema\\\/person\\\/59cfd6ef8354572f3769bd501839bddd\",\"name\":\"Helder Carvalho\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Recadrage d\u2019une arme redoutable du fisc fran\u00e7ais | FBT Avocats SA","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"Recadrage d\u2019une arme redoutable du fisc fran\u00e7ais","og_url":"https:\/\/staging.fbt-avocats.ch\/en\/recadrage-dune-arme-redoutable-fisc-francais\/","og_site_name":"FBT Avocats SA","article_published_time":"2023-07-17T09:41:51+00:00","article_modified_time":"2023-07-17T09:43:11+00:00","author":"Helder Carvalho","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Helder Carvalho","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/staging.fbt-avocats.ch\/en\/recadrage-dune-arme-redoutable-fisc-francais\/#article","isPartOf":{"@id":"https:\/\/staging.fbt-avocats.ch\/en\/recadrage-dune-arme-redoutable-fisc-francais\/"},"author":{"name":"Helder Carvalho","@id":"https:\/\/staging.fbt-avocats.ch\/en\/#\/schema\/person\/59cfd6ef8354572f3769bd501839bddd"},"headline":"Recadrage d\u2019une arme redoutable du fisc fran\u00e7ais","datePublished":"2023-07-17T09:41:51+00:00","dateModified":"2023-07-17T09:43:11+00:00","mainEntityOfPage":{"@id":"https:\/\/staging.fbt-avocats.ch\/en\/recadrage-dune-arme-redoutable-fisc-francais\/"},"wordCount":438,"keywords":["Allnews"],"articleSection":["Media and News"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/staging.fbt-avocats.ch\/en\/recadrage-dune-arme-redoutable-fisc-francais\/","url":"https:\/\/staging.fbt-avocats.ch\/en\/recadrage-dune-arme-redoutable-fisc-francais\/","name":"Recadrage d\u2019une arme redoutable du fisc fran\u00e7ais | FBT Avocats SA","isPartOf":{"@id":"https:\/\/staging.fbt-avocats.ch\/en\/#website"},"datePublished":"2023-07-17T09:41:51+00:00","dateModified":"2023-07-17T09:43:11+00:00","author":{"@id":"https:\/\/staging.fbt-avocats.ch\/en\/#\/schema\/person\/59cfd6ef8354572f3769bd501839bddd"},"breadcrumb":{"@id":"https:\/\/staging.fbt-avocats.ch\/en\/recadrage-dune-arme-redoutable-fisc-francais\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/staging.fbt-avocats.ch\/en\/recadrage-dune-arme-redoutable-fisc-francais\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/staging.fbt-avocats.ch\/en\/recadrage-dune-arme-redoutable-fisc-francais\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/staging.fbt-avocats.ch\/en\/"},{"@type":"ListItem","position":2,"name":"Recadrage d\u2019une arme redoutable du fisc fran\u00e7ais"}]},{"@type":"WebSite","@id":"https:\/\/staging.fbt-avocats.ch\/en\/#website","url":"https:\/\/staging.fbt-avocats.ch\/en\/","name":"FBT Avocats SA","description":"Etudes bas\u00e9es \u00e0 Gen\u00e8ve et Paris","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/staging.fbt-avocats.ch\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/staging.fbt-avocats.ch\/en\/#\/schema\/person\/59cfd6ef8354572f3769bd501839bddd","name":"Helder Carvalho"}]}},"_links":{"self":[{"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/23242","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=23242"}],"version-history":[{"count":0,"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/23242\/revisions"}],"wp:attachment":[{"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=23242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=23242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=23242"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/staging.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=23242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}