{"id":28893,"date":"2025-07-07T16:39:24","date_gmt":"2025-07-07T15:39:24","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=28893"},"modified":"2025-12-22T11:15:04","modified_gmt":"2025-12-22T10:15:04","slug":"france-tentation-de-limpot-universel","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/france-tentation-de-limpot-universel\/","title":{"rendered":"France: the appeal of universal taxation"},"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-28887 avia-img-lazy-loading-not-28887\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/07\/SLIDER-FR-2.png' width='1200' height='628' title='SLIDER FR (2)' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-9f0e8d6fcb80650dfbcaf419740b3b60\">\n#top .av-special-heading.av-av_heading-9f0e8d6fcb80650dfbcaf419740b3b60{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-9f0e8d6fcb80650dfbcaf419740b3b60 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-9f0e8d6fcb80650dfbcaf419740b3b60 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-9f0e8d6fcb80650dfbcaf419740b3b60 .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-9f0e8d6fcb80650dfbcaf419740b3b60 .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-9f0e8d6fcb80650dfbcaf419740b3b60 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-9f0e8d6fcb80650dfbcaf419740b3b60 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\"  >France: the appeal of universal taxation<\/h1><div class='av-subheading av-subheading_below'><p>Allnews &#8211; July 2025<br \/>\nAlain Moreau<\/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-lpqtm003-51d7eebb492aec039393d84abab2feb4-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/07\/Allnews_Alain-Moreau_impot-universel.pdf'  class='avia-button av-lpqtm003-51d7eebb492aec039393d84abab2feb4 av-link-btn avia-icon_select-no avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Download pdf (only available in French)\"><span class='avia_iconbox_title' >Download pdf (only available in French)<\/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>Le d\u00e9bat en France sur la taxation des non-r\u00e9sidents en fonction de leur nationalit\u00e9 fait figure de \u00ab serpent de mer \u00bb tant il apparait, puis disparait p\u00e9riodiquement, au gr\u00e9 des campagnes \u00e9lectorales et des alternances politiques.<\/p>\n<p>Deux r\u00e9cents exemples peuvent \u00eatre cit\u00e9s, qui sonnent comme des tentatives inabouties mais nullement abandonn\u00e9es de maintenir la pression fiscale sur les contribuables, y compris apr\u00e8s leur d\u00e9part de France. Et il ne fait pas de doute que les d\u00e9bats muscl\u00e9s qui s\u2019annoncent autour de la prochaine Loi de finances pour 2026 remettront cette initiative au c\u0153ur de l\u2019actualit\u00e9.<\/p>\n<p>En octobre 2024, lors des d\u00e9bats houleux autour du projet de Loi de finances pour 2025, un amendement parlementaire avait tent\u00e9 de faire adopter le principe d\u2019un \u00ab imp\u00f4t universel cibl\u00e9 \u00bb visant les personnes de nationalit\u00e9 fran\u00e7aise ayant r\u00e9sid\u00e9 en France au moins trois ans au cours des dix derni\u00e8res ann\u00e9es avant qu\u2019elles ne quittent le pays. Ce nouvel imp\u00f4t aurait concern\u00e9 les expatriations vers des pays \u00e0 fiscalit\u00e9 attractive (inf\u00e9rieure de 50% aux imp\u00f4ts fran\u00e7ais), quel que soit le type d\u2019imp\u00f4t (imp\u00f4t sur les revenus, la fortune, les donations ou les successions).<\/p>\n<p>Dans cette configuration, un candidat \u00e0 l\u2019expatriation vers l\u2019un des nombreux pays ayant une fiscalit\u00e9 inf\u00e9rieure de 50% \u00e0 la fiscalit\u00e9 fran\u00e7aise resterait imposable en France pendant les huit ann\u00e9es suivant son d\u00e9part. Nous pensons naturellement \u00e0 la Suisse pour les gains sur la fortune priv\u00e9e, les donations et les successions en ligne directe (si les donataires ou les h\u00e9ritiers ne sont pas en France), \u00e0 l\u2019Italie, \u00e9galement pour les donations et les successions (y compris cette fois-ci avec des donataires ou des h\u00e9ritiers en France), sans parler de Maurice ou de Duba\u00ef\u202f!<\/p>\n<p>La volont\u00e9 d\u2019\u00e9tendre les impositions fran\u00e7aises apr\u00e8s le d\u00e9part d\u2019un contribuable est \u00e9galement pr\u00e9sente dans la proposition de loi visant \u00e0 instaurer \u00ab un imp\u00f4t plancher de 2% sur le patrimoine des ultrariches \u00bb. Cette mesure, inspir\u00e9e de l\u2019\u00e9conomiste fran\u00e7ais Gabriel Zucman, vient d\u2019\u00eatre rejet\u00e9e le 12 juin dernier par le S\u00e9nat. Afin d\u2019\u00e9viter les risques \u00ab d&#8217;exil fiscal qui pourraient d\u00e9couler de l\u2019entr\u00e9e en vigueur de cette imposition \u00bb, un amendement a pris le soin de pr\u00e9ciser que demeurent soumises \u00e0 l\u2019imp\u00f4t plancher sur la fortune, sur leurs biens situ\u00e9s en France ou hors de France, les personnes physiques qui ont \u00e9t\u00e9 domicili\u00e9es en France pendant plus de dix ans et pendant au moins l\u2019une des cinq derni\u00e8res ann\u00e9es.<\/p>\n<p>Concr\u00e8tement, une personne domicili\u00e9e en France pendant plus de dix ans resterait redevable de cette imposition sur une p\u00e9riode de cinq ans suivant son d\u00e9part de France.<\/p>\n<p>Aucune de ces deux tentatives de taxation extraterritoriale n\u2019a finalement abouti, mais il est absolument certain que de nouvelles propositions similaires seront d\u00e9battues prochainement.<\/p>\n<p>En effet, depuis la publication du volumineux et tr\u00e8s instructif rapport d\u2019information parlementaire du 17 septembre 2019 relatif \u00e0 \u00ab l&#8217;imp\u00f4t universel \u00bb, cette notion revient r\u00e9guli\u00e8rement dans le d\u00e9bat fiscal fran\u00e7ais.<\/p>\n<p>Plut\u00f4t que de recommander une taxation fond\u00e9e sur la nationalit\u00e9 \u2013 mesure d\u00e9magogique et pratiquement inapplicable \u00e0 moyen terme en raison des contraintes du droit europ\u00e9en, de la n\u00e9cessit\u00e9 de ren\u00e9gocier plus de 120 conventions fiscales, sans parler de la complexit\u00e9 \u00e0 mettre en place un FATCA \u00e0 la fran\u00e7aise (et ne sont pas les \u00c9tats-Unis qui veut\u202f!) \u2013 le Rapport propose onze mesures alternatives destin\u00e9es \u00e0 combattre l\u2019exil fiscal.<\/p>\n<p>Au titre des propositions les plus cr\u00e9dibles, la proposition n\u00b03 du rapport vise \u00e0 \u00ab adopter en France un m\u00e9canisme d\u2019obligation fiscale \u00e9tendue pour les nationaux partant dans des pays \u00e0 fiscalit\u00e9 privil\u00e9gi\u00e9e, pour une dur\u00e9e \u00e0 d\u00e9finir par le l\u00e9gislateur, qui pourrait se situer entre 5 et 10 ans \u00bb.<\/p>\n<p>Le principe dit de \u00ab fiscalit\u00e9 limit\u00e9e \u00e9tendue \u00bb permet de prolonger les obligations fiscales du citoyen d\u2019un \u00c9tat lorsque celui-ci d\u00e9cide de changer de r\u00e9sidence fiscale, en prenant notamment domicile dans un pays \u00e0 fiscalit\u00e9 privil\u00e9gi\u00e9e (cette notion devant alors \u00eatre clairement d\u00e9finie, un seuil de 50% semblant ressortir des conclusions du rapport).<\/p>\n<p>Plusieurs pays ayant d\u00e9j\u00e0 instaur\u00e9 cette \u00ab fiscalit\u00e9 limit\u00e9e \u00e9tendue \u00bb ont servi de source d\u2019inspiration aux parlementaires fran\u00e7ais. On peut ainsi citer l\u2019Allemagne, la Finlande, la Su\u00e8de, ou encore l\u2019Espagne et l\u2019Italie, qui ont chacun, avec leurs sp\u00e9cificit\u00e9s, mis en place un droit de suite fiscal \u00e0 l\u2019\u00e9gard de leurs citoyens.<\/p>\n<p>Il s\u2019agit donc d\u2019une mesure qui semble avoir fait ses preuves \u00e0 l\u2019\u00e9tranger, y compris \u00e0 l\u2019\u00e9gard des dispositions communautaires, et qui serait surtout relativement ais\u00e9e \u00e0 mettre en \u0153uvre.<\/p>\n<p>Il ne serait d\u00e8s lors pas \u00e9tonnant de retrouver prochainement, au d\u00e9tour d\u2019une loi de finances (d\u00e8s la loi de finances pour 2026 possiblement), une disposition instaurant dans le code g\u00e9n\u00e9ral des imp\u00f4ts fran\u00e7ais le concept d\u2019imp\u00f4t universel.<\/p>\n<p>.<\/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-6  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-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 \/>\nPartner, Paris<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mjh00ob6-21f06895a6be67b2c11f190a980939ae\">\n#top .av-special-heading.av-mjh00ob6-21f06895a6be67b2c11f190a980939ae{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody 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