{"id":29205,"date":"2025-08-18T10:33:10","date_gmt":"2025-08-18T09:33:10","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/double-imposition-internationale-les-coulisses-dun-revirement-discret-mais-decisif\/"},"modified":"2025-10-20T11:01:47","modified_gmt":"2025-10-20T10:01:47","slug":"double-imposition-internationale-les-coulisses-dun-revirement-discret-mais-decisif","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/double-imposition-internationale-les-coulisses-dun-revirement-discret-mais-decisif\/","title":{"rendered":"International double taxation: behind the scenes of a discreet but decisive reversal"},"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-29196 avia-img-lazy-loading-not-29196\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/08\/MeStephanie-Barreira_double-taxation-international-1.png' width='1200' height='628' title='MeStephanie-Barreira_double-taxation-international' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-megxh7ix-4adad2b03f6b9fcc8a9969a9d3e2f315\">\n#top .av-special-heading.av-megxh7ix-4adad2b03f6b9fcc8a9969a9d3e2f315{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-megxh7ix-4adad2b03f6b9fcc8a9969a9d3e2f315 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-megxh7ix-4adad2b03f6b9fcc8a9969a9d3e2f315 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-megxh7ix-4adad2b03f6b9fcc8a9969a9d3e2f315 .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-megxh7ix-4adad2b03f6b9fcc8a9969a9d3e2f315 .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-megxh7ix-4adad2b03f6b9fcc8a9969a9d3e2f315 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-megxh7ix-4adad2b03f6b9fcc8a9969a9d3e2f315 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\"  >International double taxation: behind the scenes of a discreet but decisive reversal<\/h1><div class='av-subheading av-subheading_below'><p>Allnews &#8211; August 2025<br \/>\nSt\u00e9phanie Barreira<\/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-lpqtm003-612f167c666f2a1b19a1124decf5d11e-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\/08\/Allnews_Stephanie-Barreira_double-imposition-internationale.pdf'  class='avia-button av-lpqtm003-612f167c666f2a1b19a1124decf5d11e 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\"><span class='avia_iconbox_title' >Download pdf<\/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>Dans un monde o\u00f9 les parcours de vie, les patrimoines et les familles d\u00e9passent souvent les fronti\u00e8res, la fiscalit\u00e9 des transmissions internationales peut vite devenir un v\u00e9ritable casse-t\u00eate. En l&#8217;absence de coordination entre les syst\u00e8mes fiscaux, une m\u00eame donation ou succession peut \u00eatre tax\u00e9e deux fois : dans le pays du donateur et dans celui du b\u00e9n\u00e9ficiaire. Ce risque de double imposition constitue un enjeu majeur pour les entrepreneurs et les familles ayant des attaches en Suisse et en France.<\/p>\n<p>Heureusement, le droit fiscal fran\u00e7ais a pr\u00e9vu un m\u00e9canisme pour att\u00e9nuer cette double peine : l\u2019imputation pr\u00e9vue \u00e0 l\u2019article 784 A du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI). Ce dispositif, souvent m\u00e9connu, m\u00e9rite aujourd\u2019hui une attention particuli\u00e8re, tant pour sa port\u00e9e que pour son int\u00e9r\u00eat en mati\u00e8re de planification patrimoniale.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-6311985beba0073597b64d10fc9be7a8\">\n#top .av-special-heading.av-av_heading-6311985beba0073597b64d10fc9be7a8{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-av_heading-6311985beba0073597b64d10fc9be7a8 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-6311985beba0073597b64d10fc9be7a8 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-av_heading-6311985beba0073597b64d10fc9be7a8 .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-6311985beba0073597b64d10fc9be7a8 .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-6311985beba0073597b64d10fc9be7a8 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-6311985beba0073597b64d10fc9be7a8 av-special-heading-h2 blockquote modern-quote  avia-builder-el-6  el_after_av_textblock  el_before_av_hr  av-inherit-size'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Le m\u00e9canisme d\u2019imputation : un outil strat\u00e9gique<\/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-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-7  el_after_av_heading  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>L\u2019article 784 A permet, sous conditions, de d\u00e9duire des droits de mutation dus en France les droits d\u00e9j\u00e0 acquitt\u00e9s \u00e0 l\u2019\u00e9tranger sur les seuls biens situ\u00e9s \u00e0 l\u2019\u00e9tranger. Ce m\u00e9canisme s\u2019applique notamment lorsque le b\u00e9n\u00e9ficiaire r\u00e9side fiscalement en France, m\u00eame si les biens transmis ou le donateur sont situ\u00e9s \u00e0 l\u2019\u00e9tranger, situation fr\u00e9quente dans les transmissions transfrontali\u00e8res franco-suisses.<\/p>\n<p>Toutefois, jusqu\u2019\u00e0 r\u00e9cemment, l\u2019administration fiscale fran\u00e7aise avait une lecture restrictive du texte : elle refusait l\u2019imputation int\u00e9grale de l\u2019imp\u00f4t \u00e9tranger si l\u2019assiette taxable en France (par exemple la nue-propri\u00e9t\u00e9) \u00e9tait diff\u00e9rente de celle retenue \u00e0 l\u2019\u00e9tranger (souvent la pleine propri\u00e9t\u00e9). Ce raisonnement, bien que logique d\u2019un point de vue comptable, maintenait de fait une double imposition contraire \u00e0 l\u2019esprit m\u00eame du texte.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-a11cc35894ef6413874a77ee8322f57e\">\n#top .av-special-heading.av-av_heading-a11cc35894ef6413874a77ee8322f57e{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-av_heading-a11cc35894ef6413874a77ee8322f57e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-a11cc35894ef6413874a77ee8322f57e .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-av_heading-a11cc35894ef6413874a77ee8322f57e .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-a11cc35894ef6413874a77ee8322f57e .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-a11cc35894ef6413874a77ee8322f57e .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-a11cc35894ef6413874a77ee8322f57e av-special-heading-h2 blockquote modern-quote  avia-builder-el-9  el_after_av_textblock  el_before_av_hr  av-inherit-size'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Une d\u00e9cision de justice qui change la donne<\/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-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-10  el_after_av_heading  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>Par un arr\u00eat du 26 mai 2025 (n\u00b0 22\/17216), la Cour d\u2019appel de Paris a op\u00e9r\u00e9 un revirement important. Dans cette affaire, une r\u00e9sidente suisse avait consenti une donation-partage avec r\u00e9serve d\u2019usufruit sur des actions luxembourgeoises.au profit de ses enfants domicili\u00e9s en France.<\/p>\n<p>Cette op\u00e9ration avait donn\u00e9 lieu \u00e0 un double pr\u00e9l\u00e8vement : EUR 244\u2019425 en France sur la valeur en nue-propri\u00e9t\u00e9 des actions et EUR 183\u2019897 en Suisse sur la valeur en pleine propri\u00e9t\u00e9 de ces m\u00eames actions. En effet, dans le canton de Vaud, le principe du d\u00e9membrement \u00e9tant m\u00e9connu, les droits de donation portent sur la valeur en pleine propri\u00e9t\u00e9 des biens transmis.<\/p>\n<p>L\u2019administration fiscale fran\u00e7aise n\u2019avait consenti qu\u2019\u00e0 une imputation partielle, au prorata de la nue-propri\u00e9t\u00e9, refusant ainsi de rembourser EUR 73\u2019718.<\/p>\n<p>Le contribuable soutenait \u00e0 juste titre que le texte de l\u2019article 784 A ne pose que deux limites au droit \u00e0 restitution :<\/p>\n<ul>\n<li>le montant ne peut exc\u00e9der l\u2019imp\u00f4t pay\u00e9 en France\u202f;<\/li>\n<li>et il doit porter sur des biens situ\u00e9s hors de France.<\/li>\n<\/ul>\n<p>Saisie du litige, la Cour a rappel\u00e9 que l\u2019objectif premier de l\u2019article 784 A est de lutter contre la double imposition et non d\u2019aligner m\u00e9caniquement les bases taxables.<\/p>\n<p>Elle a jug\u00e9 que le texte permet de prendre en compte l\u2019imp\u00f4t r\u00e9ellement acquitt\u00e9 \u00e0 l\u2019\u00e9tranger, ind\u00e9pendamment de son mode de calcul ou de l\u2019assiette retenue.<\/p>\n<p>Selon le juge fran\u00e7ais, exiger une identit\u00e9 d\u2019assiette reviendrait \u00e0 introduire une condition que la loi n\u2019a pas pr\u00e9vue et priverait d\u2019effet utile le m\u00e9canisme d\u2019imputation.<\/p>\n<p>Cette d\u00e9cision renforce ainsi une lecture extensive du m\u00e9canisme d\u2019imputation pr\u00e9vu par l\u2019article\u202f784\u202fA.<\/p>\n<p>Il convient d\u2019approuver la Cour en ce qu\u2019elle a privil\u00e9gi\u00e9 la logique \u00e9conomique et patrimoniale du dispositif, donc la finalit\u00e9 de lutte contre la double imposition sur les biens \u00e9trangers, et \u00e9cart\u00e9 toute interpr\u00e9tation restrictive du m\u00e9canisme.<\/p>\n<p>Le m\u00e9canisme d\u2019imputation peut d\u00e9sormais s\u2019appliquer m\u00eame si la fiscalit\u00e9 \u00e9trang\u00e8re porte sur une assiette plus large (pleine propri\u00e9t\u00e9 vs nue propri\u00e9t\u00e9).<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-b608c7cd63a3a7c2351af91155581fbf\">\n#top .av-special-heading.av-av_heading-b608c7cd63a3a7c2351af91155581fbf{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-av_heading-b608c7cd63a3a7c2351af91155581fbf .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-b608c7cd63a3a7c2351af91155581fbf .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-av_heading-b608c7cd63a3a7c2351af91155581fbf .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-b608c7cd63a3a7c2351af91155581fbf .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-b608c7cd63a3a7c2351af91155581fbf .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-b608c7cd63a3a7c2351af91155581fbf av-special-heading-h2 blockquote modern-quote  avia-builder-el-12  el_after_av_textblock  el_before_av_hr  av-inherit-size'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >S\u00e9curisation des transmissions transfrontali\u00e8res<\/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-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-13  el_after_av_heading  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>Cette jurisprudence marque une avanc\u00e9e importante. Elle offre aux familles concern\u00e9es une plus grande s\u00e9curit\u00e9 juridique dans leurs op\u00e9rations patrimoniales entre la France et des pays tiers, notamment la Suisse avec laquelle la France ne dispose pas de convention de non-double imposition en mati\u00e8re de succession.<\/p>\n<p>Au-del\u00e0 du cas d\u2019esp\u00e8ce, cette d\u00e9cision pourrait conduire l\u2019administration fiscale fran\u00e7aise \u00e0 revoir sa doctrine et \u00e0 appliquer de mani\u00e8re plus souple le dispositif d\u2019imputation. Elle ouvre ainsi la voie \u00e0 une meilleure coordination entre fiscalit\u00e9s nationales, absolument bienvenue d\u00e8s lors que la reprise \u00e0 court ou moyen terme des n\u00e9gociations pour l\u2019adoption d\u2019une nouvelle convention fiscale franco-suisse en mati\u00e8re de succession semble d\u00e9sormais illusoire.<\/p>\n<p>Pour les entrepreneurs et familles \u00e9tablis de part et d\u2019autre de la fronti\u00e8re, cette \u00e9volution est riche d\u2019enseignements :<\/p>\n<ul>\n<li>Anticiper les diff\u00e9rences d\u2019assiette entre les r\u00e9gimes fiscaux nationaux est crucial\u202f;<\/li>\n<li>L\u2019imputation de l\u2019imp\u00f4t \u00e9tranger est un levier \u00e0 int\u00e9grer dans toute strat\u00e9gie de transmission patrimoniale\u202f;<\/li>\n<li>Une jurisprudence favorable peut \u00eatre invoqu\u00e9e pour contester un refus d\u2019imputation trop restrictif ou r\u00e9examiner les situations pass\u00e9es pour identifier des imputations partielles \u00e0 rectifier.<\/li>\n<\/ul>\n<p>L\u2019accompagnement d\u2019un conseil rompu aux subtilit\u00e9s fiscales franco-suisses reste indispensable pour s\u00e9curiser ces op\u00e9rations complexes.<\/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-15  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 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