{"id":28656,"date":"2025-05-26T16:41:28","date_gmt":"2025-05-26T15:41:28","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/tour-dhorizon-principales-actualites-fiscales-franco-suisses\/"},"modified":"2025-10-20T11:02:26","modified_gmt":"2025-10-20T10:02:26","slug":"tour-dhorizon-principales-actualites-fiscales-franco-suisses","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/tour-dhorizon-principales-actualites-fiscales-franco-suisses\/","title":{"rendered":"Overview of the main French-Swiss tax news"},"content":{"rendered":"<div  class='avia-slideshow av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0 avia-slideshow-featured_large av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 52.333333333333%;'><li  class='avia-slideshow-slide av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-28675 avia-img-lazy-loading-not-28675\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/05\/actualites-fiscales-france-suisse-EN.png' width='1200' height='628' title='actualites-fiscales-france-suisse-EN' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mb6j8ybx-b9f3e831330b23b0be7fffbbeff41166\">\n#top .av-special-heading.av-mb6j8ybx-b9f3e831330b23b0be7fffbbeff41166{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-mb6j8ybx-b9f3e831330b23b0be7fffbbeff41166 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mb6j8ybx-b9f3e831330b23b0be7fffbbeff41166 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-mb6j8ybx-b9f3e831330b23b0be7fffbbeff41166 .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-mb6j8ybx-b9f3e831330b23b0be7fffbbeff41166 .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-mb6j8ybx-b9f3e831330b23b0be7fffbbeff41166 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mb6j8ybx-b9f3e831330b23b0be7fffbbeff41166 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_after_av_slideshow  el_before_av_hr  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Overview of the main French-Swiss tax news<\/h1><div class='av-subheading av-subheading_below'><p>Revue de Droit fiscal n\u00b017 &#8211; April 2025<br \/>\nAlain Moreau<br \/>\nMichel Abt<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-lpqtm003-ea92601a0b9bc0babe93d6e5684aed66-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/www.lexis360intelligence.fr\/revues\/Revue_de_droit_fiscal\/PNO_RFISC\/document\/PS_KPRE-700108_0KTG?source=navigation'  class='avia-button av-lpqtm003-ea92601a0b9bc0babe93d6e5684aed66 av-link-btn avia-icon_select-no avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Article complet (r\u00e9serv\u00e9 aux abonn\u00e9s de la Revue de droit fiscal)\"><span class='avia_iconbox_title' >Article complet (r\u00e9serv\u00e9 aux abonn\u00e9s de la Revue de droit fiscal)<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>La pr\u00e9sente \u00e9tude a pour objet de dresser un panorama de l\u2019actualit\u00e9 fiscale suisse et fran\u00e7aise, concernant des probl\u00e9matiques susceptibles d\u2019int\u00e9resser les deux juridictions, aussi bien en mati\u00e8re conventionnelle, en mati\u00e8re de l\u00e9gislation interne suisse, qu\u2019en mati\u00e8re jurisprudentielle.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-b5fdbe7cda871404adae71475215634a\">\n#top .av-special-heading.av-av_heading-b5fdbe7cda871404adae71475215634a{\npadding-bottom:10px;\nfont-size:24px;\n}\nbody .av-special-heading.av-av_heading-b5fdbe7cda871404adae71475215634a .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-b5fdbe7cda871404adae71475215634a .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-av_heading-b5fdbe7cda871404adae71475215634a .av-subheading{\nfont-size:18px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-av_heading-b5fdbe7cda871404adae71475215634a .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-av_heading-b5fdbe7cda871404adae71475215634a .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-b5fdbe7cda871404adae71475215634a av-special-heading-h2 blockquote modern-quote  avia-builder-el-6  el_after_av_textblock  el_before_av_heading  av-inherit-size'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >1. Actualit\u00e9 conventionnelle franco-suisse<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-8ad4e98665b291abb6545948da28a8f6\">\n#top .av-special-heading.av-av_heading-8ad4e98665b291abb6545948da28a8f6{\npadding-bottom:10px;\nfont-size:18px;\n}\nbody .av-special-heading.av-av_heading-8ad4e98665b291abb6545948da28a8f6 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-8ad4e98665b291abb6545948da28a8f6 .av-special-heading-tag{\nfont-size:18px;\n}\n.av-special-heading.av-av_heading-8ad4e98665b291abb6545948da28a8f6 .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-av_heading-8ad4e98665b291abb6545948da28a8f6 .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-av_heading-8ad4e98665b291abb6545948da28a8f6 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-8ad4e98665b291abb6545948da28a8f6 av-special-heading-h3 blockquote modern-quote  avia-builder-el-7  el_after_av_heading  el_before_av_textblock  av-inherit-size'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >A. &#8211; N\u00e9gociation d\u2019une nouvelle convention fiscale franco-suisse en mati\u00e8re de succession<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Pr\u00e9alable :<\/strong><\/p>\n<p class=\"marginTopBottom14 editable \"><span class=\"srvrLnk\" data-refs=\"F1R1;\" data-signatures-hashed=\"\">R\u00e9p. min. n\u00b0 2235<\/span>\u00a0: JOAN 7 f\u00e9vr. 2023, Sabatou<\/p>\n<p class=\"marginTopBottom14 editable \">Question n\u00b0 76 :\u00a0<span class=\"srvrLnk\" data-refs=\"F1R2;\" data-signatures-hashed=\"E5CE769D2322C4853488AC1CA8FEC0BB\">JOAN 7 janv. 2025, p. 273<\/span>, Rousselot (r\u00e9ponse en s\u00e9ance du 22 janv. 2025)<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-9  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div class=\"marginTop14\">\n<p><span class=\"marginTop14 bold\">1. &#8211; <\/span>Monsieur Alexandre Sabatou, d\u00e9put\u00e9, a alert\u00e9 monsieur le ministre de l\u2019\u00c9conomie, des Finances et de la Souverainet\u00e9 industrielle et num\u00e9rique sur la double imposition que subissent les Fran\u00e7ais vivant en France h\u00e9ritant d&#8217;un proche r\u00e9sidant en Suisse et ayant des biens meubles ou immeubles en France. Depuis l&#8217;abrogation de la convention franco-suisse du 31 d\u00e9cembre 1953, les h\u00e9ritiers fran\u00e7ais sont en effet soumis \u00e0 une double imposition potentiellement confiscatoire si le bien h\u00e9rit\u00e9 d&#8217;un r\u00e9sident suisse est situ\u00e9 en France. Dans la r\u00e9ponse du 7 f\u00e9vrier 2023, monsieur le ministre r\u00e9pond que, si une convention en vue d&#8217;\u00e9viter les doubles impositions en mati\u00e8re d&#8217;imp\u00f4ts sur les successions, sign\u00e9e \u00e0 Paris le 31 d\u00e9cembre 1953, liait la France et la Suisse jusqu&#8217;au 31 d\u00e9cembre 2014, cette convention \u00e9tait devenue incompatible avec la bonne application de la l\u00e9gislation fran\u00e7aise actuelle en mati\u00e8re de droits de succession, cr\u00e9ant des situations de non-imposition et d&#8217;optimisation au d\u00e9triment des finances publiques fran\u00e7aises. C&#8217;est pourquoi un projet de nouvelle convention, conforme aux principes internationaux reconnus, avait \u00e9t\u00e9 finalis\u00e9 en 2012 entre les autorit\u00e9s fiscales fran\u00e7aises et suisses. Cependant, du fait de son rejet par le Parlement suisse, la France a proc\u00e9d\u00e9 \u00e0 la d\u00e9nonciation de la convention de 1953 le 17 juin 2014. Cette d\u00e9nonciation a \u00e9t\u00e9 publi\u00e9e le 24 d\u00e9cembre 2014 et la convention a donc cess\u00e9 de produire ses effets au 1er janvier 2015. Dans ce nouveau contexte, c&#8217;est d\u00e9sormais la l\u00e9gislation fran\u00e7aise qui s&#8217;applique int\u00e9gralement, pr\u00e9voyant l&#8217;imposition des biens meubles et immeubles situ\u00e9s en France et \u00e0 l&#8217;\u00e9tranger lorsque le d\u00e9funt a son domicile fiscal en France. De m\u00eame, les transmissions de meubles et d&#8217;immeubles situ\u00e9s en France qui font suite au d\u00e9c\u00e8s d&#8217;un non-r\u00e9sident et sont effectu\u00e9es au profit d&#8217;un autre non-r\u00e9sident peuvent \u00eatre tax\u00e9es en France. Par ailleurs, la l\u00e9gislation fran\u00e7aise permet l&#8217;imposition des biens meubles et immeubles situ\u00e9s en France et \u00e0 l&#8217;\u00e9tranger re\u00e7us par un h\u00e9ritier ayant son domicile fiscal en France et qui l&#8217;a eu pendant au moins 6 ans au cours des 10 ann\u00e9es pr\u00e9c\u00e9dant celle de la transmission.<\/p>\n<p>Monsieur le ministre rappelle que, en parall\u00e8le, l&#8217;<span class=\"srvrLnk renvoiDoc\" data-refs=\"F1R3;\" data-signatures-hashed=\"A3B3D62089ED2636D2667188432CD5B3\">article\u00a0784 A du CGI<\/span>\u00a0pr\u00e9voit un m\u00e9canisme permettant d&#8217;assurer l&#8217;\u00e9limination de la double imposition relative aux biens meubles et immeubles situ\u00e9s \u00e0 l&#8217;\u00e9tranger. En revanche, s&#8217;agissant de successions relatives \u00e0 des biens situ\u00e9s en France, il ne serait ni justifi\u00e9, ni l\u00e9gitime que la France renonce \u00e0 imposer au profit d&#8217;un autre \u00c9tat.<\/p>\n<p>Enfin, monsieur le ministre pr\u00e9cise la position de la France sur sa politique conventionnelle lorsqu\u2019il indique que, si la France dispose d&#8217;un vaste r\u00e9seau conventionnel (plus de 120 conventions d&#8217;\u00e9limination des doubles impositions), le nombre de trait\u00e9s couvrant les successions est tr\u00e8s minoritaire (33). Il conclut que, comme de nombreux \u00c9tats, la France ne souhaite plus conclure de nouvelles conventions sur les successions et que le contexte franco-suisse n&#8217;a par cons\u00e9quent rien d&#8217;exceptionnel.<\/p>\n<\/div>\n<div class=\"marginTop14\">\n<p><span class=\"marginTop14 bold\">2. &#8211; <\/span>En d\u00e9pit de cette r\u00e9ponse r\u00e9cente et sans ambig\u00fcit\u00e9, Monsieur Rapha\u00ebl Schellenberger a saisi monsieur le ministre d\u2019une nouvelle question quant \u00e0 la reprise des n\u00e9gociations entre la France et la Suisse, eu \u00e9gard notamment aux relations \u00e9conomiques et fiscales \u00e9troites que les deux pays entretiennent. La r\u00e9ponse du 1er avril dernier est parfaitement claire, reprenant totalement les termes de la r\u00e9ponse Sabatou :<\/p>\n<p><em>Une convention en vue d&#8217;\u00e9viter les doubles impositions en mati\u00e8re d&#8217;imp\u00f4ts sur les successions, sign\u00e9e \u00e0 Paris le 31 d\u00e9cembre 1953, liait la France et la Suisse jusqu&#8217;au 31 d\u00e9cembre 2014. Cette convention \u00e9tait incompatible avec la bonne application de la l\u00e9gislation fran\u00e7aise actuelle en mati\u00e8re de droits de succession, car elle cr\u00e9ait des situations de non-imposition et d&#8217;optimisation au d\u00e9triment des finances publiques fran\u00e7aises. C&#8217;est pourquoi un projet de nouvelle convention, conforme aux principes internationaux reconnus, avait \u00e9t\u00e9 finalis\u00e9 en 2012 entre les autorit\u00e9s fiscales fran\u00e7aises et suisses. Cependant, du fait de son rejet par le Parlement suisse, la France a proc\u00e9d\u00e9 \u00e0 la d\u00e9nonciation de la convention de 1953 le 17 juin 2014. Cette d\u00e9nonciation a \u00e9t\u00e9 publi\u00e9e le 24 d\u00e9cembre 2014 et la convention a donc cess\u00e9 de produire ses effets au 1er janvier 2015. C&#8217;est d\u00e9sormais la l\u00e9gislation fran\u00e7aise qui s&#8217;applique int\u00e9gralement. Elle pr\u00e9voit l&#8217;imposition des biens meubles et immeubles situ\u00e9s en France et \u00e0 l&#8217;\u00e9tranger lorsque le d\u00e9funt a son domicile fiscal en France. De m\u00eame, les transmissions de meubles et d&#8217;immeubles situ\u00e9s en France qui font suite au d\u00e9c\u00e8s d&#8217;un non-r\u00e9sident et sont effectu\u00e9es au profit d&#8217;un autre non-r\u00e9sident peuvent \u00eatre tax\u00e9es en France. Par ailleurs, la l\u00e9gislation fran\u00e7aise permet l&#8217;imposition des biens meubles et immeubles situ\u00e9s en France et \u00e0 l&#8217;\u00e9tranger re\u00e7us par un h\u00e9ritier ayant son domicile fiscal en France et qui l&#8217;a eu pendant au moins six ans au cours des dix ann\u00e9es pr\u00e9c\u00e9dant celle de la transmission. En parall\u00e8le, l&#8217;<span class=\"srvrLnk renvoiDoc\" data-refs=\"F1R4;\" data-signatures-hashed=\"A3B3D62089ED2636D2667188432CD5B3\">article 784 A du code g\u00e9n\u00e9ral des imp\u00f4ts<\/span> pr\u00e9voit un m\u00e9canisme permettant d&#8217;assurer l&#8217;\u00e9limination de la double imposition relative aux biens meubles et immeubles situ\u00e9s \u00e0 l&#8217;\u00e9tranger, qui peut r\u00e9sulter de la mise en \u0153uvre concurrente de plusieurs dispositifs nationaux. En revanche, s&#8217;agissant de successions relatives \u00e0 des biens situ\u00e9s en France, il ne serait ni justifi\u00e9, ni l\u00e9gitime que la France renonce \u00e0 imposer au profit d&#8217;un autre \u00c9tat. Enfin, il convient de noter que si la France dispose d&#8217;un vaste r\u00e9seau conventionnel puisqu&#8217;elle est li\u00e9e avec plus de 120 partenaires par une convention d&#8217;\u00e9limination des doubles impositions, le nombre de trait\u00e9s couvrant les successions reste tr\u00e8s minoritaire (33). Ceux-ci sont g\u00e9n\u00e9ralement anciens, car la France, comme de nombreux \u00c9tats, ne souhaite plus en conclure. Le contexte franco-suisse n&#8217;a par cons\u00e9quent rien d&#8217;exceptionnel.<\/em><\/p>\n<p>Le d\u00e9bat relatif \u00e0 la reprise des n\u00e9gociations, \u00e0 court ou moyen terme, entre la France et la Suisse, semble donc d\u00e9sormais d\u00e9finitivement clos.<\/p>\n<\/div>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-11  el_after_av_textblock  el_before_av_heading '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-531a3c3e49c496b8fe17a18f50057dc9\">\n#top .av-special-heading.av-av_heading-531a3c3e49c496b8fe17a18f50057dc9{\npadding-bottom:10px;\nfont-size:18px;\n}\nbody .av-special-heading.av-av_heading-531a3c3e49c496b8fe17a18f50057dc9 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-531a3c3e49c496b8fe17a18f50057dc9 .av-special-heading-tag{\nfont-size:18px;\n}\n.av-special-heading.av-av_heading-531a3c3e49c496b8fe17a18f50057dc9 .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-av_heading-531a3c3e49c496b8fe17a18f50057dc9 .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-av_heading-531a3c3e49c496b8fe17a18f50057dc9 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-531a3c3e49c496b8fe17a18f50057dc9 av-special-heading-h3 blockquote modern-quote  avia-builder-el-12  el_after_av_hr  el_before_av_textblock  av-inherit-size'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >B. &#8211; Avenant \u00e0 la convention fiscale franco-suisse sur les revenus et sur la fortune<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Pr\u00e9alable :<\/strong><\/p>\n<p><span class=\"srvrLnk\" data-refs=\"F1R5;\" data-signatures-hashed=\"\">S\u00e9nat, Projet de loi n\u00b0 706<\/span>, 26 juin 2024, autorisant l\u2019approbation de l\u2019avenant \u00e0 la convention entre la France et la Suisse du 9 septembre 1966 modifi\u00e9e<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-14  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>3. &#8211; L\u2019avenant \u00e0 la convention entre la France et la Suisse du 9 septembre 1966, sign\u00e9 le 27 juin 2023, a \u00e9t\u00e9 pr\u00e9sent\u00e9 devant le S\u00e9nat le 26 juin 2024 pour approbation. Le pr\u00e9sent avenant a pour objectifs de cr\u00e9er un nouveau r\u00e9gime d\u2019imposition des revenus en mati\u00e8re de t\u00e9l\u00e9travail ainsi que d\u2019int\u00e9grer dans la convention les derniers standards internationaux d\u00e9velopp\u00e9s par l\u2019OCDE dans le cadre du projet de lutte contre l\u2019\u00e9rosion des bases d\u2019imposition et les transferts de b\u00e9n\u00e9fices (BEPS).<\/p>\n<p>Le S\u00e9nat vient d\u2019adopter lors de sa s\u00e9ance publique du 3 avril 2025 le texte sur l\u2019approbation de l\u2019avenant. Le texte a \u00e9t\u00e9 d\u00e9pos\u00e9 \u00e0 l\u2019Assembl\u00e9e nationale le 4 avril 2025 ce qui peut laisse penser (et esp\u00e9rer) une adoption tr\u00e8s prochaine de l\u2019avenant.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-16  el_after_av_textblock  el_before_av_heading '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-1665c8f168cbde188e0ce739a21b8377\">\n#top .av-special-heading.av-av_heading-1665c8f168cbde188e0ce739a21b8377{\npadding-bottom:10px;\nfont-size:18px;\n}\nbody .av-special-heading.av-av_heading-1665c8f168cbde188e0ce739a21b8377 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-1665c8f168cbde188e0ce739a21b8377 .av-special-heading-tag{\nfont-size:18px;\n}\n.av-special-heading.av-av_heading-1665c8f168cbde188e0ce739a21b8377 .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-av_heading-1665c8f168cbde188e0ce739a21b8377 .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-av_heading-1665c8f168cbde188e0ce739a21b8377 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-1665c8f168cbde188e0ce739a21b8377 av-special-heading-h3 blockquote modern-quote  avia-builder-el-17  el_after_av_hr  el_before_av_textblock  av-inherit-size'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >C. &#8211; Assistance administrative internationale en mati\u00e8re fiscale<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Pr\u00e9alable :<\/strong><\/p>\n<p>Tribunal f\u00e9d\u00e9ral, 15 mars 2024, 2C_795\/2022<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-19  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span class=\"marginTop14 bold\">4. &#8211; <\/span>Le 15 mars 2024, le Tribunal f\u00e9d\u00e9ral (TF) a rendu une d\u00e9cision tranchant la question de principe relative \u00e0 l\u2019application dans le temps de l\u2019article\u00a018<i class=\"editable\">a<\/i>\u00a0de la loi f\u00e9d\u00e9rale sur l\u2019assistance administrative internationale en mati\u00e8re fiscale (LAAF). Dans cet arr\u00eat, la requ\u00e9rante soulevait notamment la question de savoir si l\u2019assistance administrative pouvait \u00eatre accord\u00e9e \u00e0 une demande qui concernait une personne d\u00e9c\u00e9d\u00e9e avant l\u2019entr\u00e9e en vigueur de l\u2019article\u00a018<i class=\"editable\">a<\/i>\u00a0LAAF au 1er novembre 2019.<\/p>\n<p>En 2016, la Direction g\u00e9n\u00e9rale des finances publiques fran\u00e7aise (DGFiP) avait adress\u00e9 une demande d\u2019assistance administrative en mati\u00e8re fiscale \u00e0 l\u2019administration f\u00e9d\u00e9rale des contributions (AFC) fond\u00e9e sur l\u2019article\u00a028 de la convention fiscale franco-suisse. La demande visait \u00e0 obtenir des informations \u00e0 propos d\u2019un compte bancaire vraisemblablement d\u00e9tenu par un contribuable fran\u00e7ais, pour les p\u00e9riodes fiscales allant de 2010 \u00e0 2014 pour l&#8217;imp\u00f4t sur le revenu et de 2010 \u00e0 2015 pour l&#8217;imp\u00f4t de solidarit\u00e9 sur la fortune. Fin 2018, ledit contribuable d\u00e9c\u00e8de et son \u00e9pouse devient seule h\u00e9riti\u00e8re du compte bancaire concern\u00e9. Pr\u00e8s de 2 ann\u00e9es et demie plus tard, l\u2019AFC finit par accorder l\u2019assistance administrative. Nonobstant le d\u00e9c\u00e8s du contribuable en cours de proc\u00e9dure, l\u2019AFC retient que les conditions de l\u2019assistance sont r\u00e9unies. L\u2019\u00e9pouse du contribuable forme alors un recours au Tribunal administratif f\u00e9d\u00e9ral (TAF), puis au Tribunal f\u00e9d\u00e9ral.<\/p>\n<p>Le Tribunal f\u00e9d\u00e9ral commence par rappeler que dans le domaine de l\u2019assistance administrative internationale en mati\u00e8re fiscale, le recours en mati\u00e8re de droit public n\u2019est recevable que dans certains cas, notamment lorsqu\u2019une question juridique de principe se pose\u00a0<i class=\"editable\">(LTF, art.\u00a083 let. h cum\u00a0; LTF, art.\u00a084a)<\/i>. Dans le cas d\u2019esp\u00e8ce, l\u2019application de l\u2019article\u00a018<i class=\"editable\">a<\/i>\u00a0LAAF soul\u00e8ve deux questions juridiques de principe\u00a0: i) d\u00e9terminer si la norme s\u2019applique aux contribuables d\u00e9c\u00e9d\u00e9s avant l\u2019entr\u00e9e en vigueur de celle-ci, ii) \u00e9tablir si la norme trouve \u00e9galement application aux demandes d\u2019assistance administrative, respectivement aux p\u00e9riodes fiscales ant\u00e9rieures au 1er novembre 2019.<\/p>\n<p>\u00c0 cet \u00e9gard, l&#8217;\u00e9change de renseignements fiscaux sur demande instaure une collaboration entre \u00c9tats, laquelle ne pr\u00e9voit pas la participation des personnes qui en font l&#8217;objet. Dans l\u2019hypoth\u00e8se o\u00f9 le contribuable concern\u00e9 d\u00e9c\u00e8de en cours de proc\u00e9dure, aucune d\u00e9cision ne peut valablement lui \u00eatre notifi\u00e9e. Toutefois, les renseignements \u00e0 son \u00e9gard peuvent demeurer pertinents. C\u2019est pourquoi l\u2019article\u00a018<i class=\"editable\">a<\/i>\u00a0LAAF pr\u00e9voit pr\u00e9cis\u00e9ment que leurs successeurs en droit se voient conf\u00e9rer le statut de partie.<\/p>\n<p><i class=\"editable\">In fine<\/i>, le Tribunal f\u00e9d\u00e9ral retient que l\u2019article\u00a018<i class=\"editable\">a<\/i>\u00a0LAAF constitue une norme proc\u00e9durale applicable d\u00e8s son entr\u00e9e en vigueur \u00e0 toutes les proc\u00e9dures pendantes d\u2019assistance administratives en mati\u00e8re fiscale, sans \u00e9gard \u00e0 la date \u00e0 laquelle la demande d\u2019assistance a pu \u00eatre formul\u00e9e ou \u00e0 la date du d\u00e9c\u00e8s du contribuable concern\u00e9. Les juges du Tribunal f\u00e9d\u00e9ral concluent ainsi que, dans le cas d\u2019esp\u00e8ce, l\u2019octroi de l\u2019assistance par l\u2019AFC ne viole ni l\u2019article\u00a018<i class=\"editable\">a<\/i>\u00a0LAAF, ni le principe de l\u2019interdiction de la r\u00e9troactivit\u00e9 des lois.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-21  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-lpqtm003-3cf0c2548823aef82f524e67974621b7-wrap avia-button-center  avia-builder-el-22  el_after_av_hr  el_before_av_hr '><a href='https:\/\/www.lexis360intelligence.fr\/revues\/Revue_de_droit_fiscal\/PNO_RFISC\/document\/PS_KPRE-700108_0KTG?source=navigation'  class='avia-button av-lpqtm003-3cf0c2548823aef82f524e67974621b7 av-link-btn avia-icon_select-no avia-size-large avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Article complet (r\u00e9serv\u00e9 aux abonn\u00e9s de la Revue de droit fiscal)\"><span class='avia_iconbox_title' >Article complet (r\u00e9serv\u00e9 aux abonn\u00e9s de la Revue de droit fiscal)<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-23  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-m7kkz4pz-84aa1c405c73313048d6329b4cf920bf '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/alain-moreau\/\">Alain Moreau<\/a><br \/>\nAssoci\u00e9, Paris<br \/>\net<br \/>\n<a href=\"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/michel-abt\/\">Michel Abt<\/a><br \/>\nAssoci\u00e9, Gen\u00e8ve<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-214293ecc75803cef32ca5a4ec32f750\">\n#top .av-special-heading.av-av_heading-214293ecc75803cef32ca5a4ec32f750{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-av_heading-214293ecc75803cef32ca5a4ec32f750 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-214293ecc75803cef32ca5a4ec32f750 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-av_heading-214293ecc75803cef32ca5a4ec32f750 .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-av_heading-214293ecc75803cef32ca5a4ec32f750 .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-av_heading-214293ecc75803cef32ca5a4ec32f750 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-214293ecc75803cef32ca5a4ec32f750 av-special-heading-h3 blockquote modern-quote modern-centered  avia-builder-el-25  el_after_av_textblock  el_before_av_hr  av-inherit-size'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Partager sur LinkedIn<\/h3><div class=\"special-heading-border\"><div 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