Fiscalité internationale : avenant à la Convention fiscale franco-suisse
| Auteur | Legal News |
La député Marie-Christine Dalloz a tenu à attirer l'attention du ministre du budget sur la renégociation de la convention fiscale franco-suisse de 1966 de non-double imposition. Un projet d'avenant alarme les transfrontaliers. Il s'agirait, en effet, d'imposer le capital du « 2e pilier » rapatrié en France par ces derniers. Elle a donc demandé au ministre de préciser les intentions du gouvernement sur ce sujet. Dans une réponse écrite publiée le 4 décembre 2007, le ministre des Finances a souligné qu'actuellement, les pensions de source suisse versées en capital, lorsqu'elles sont perçues par des résidents de France, ne sont pas imposées par la France, échappant ainsi à toute imposition. Ainsi, dans le but de mettre fin à cette situation de double exonération, l'avenant autorise "la Suisse à imposer ce type de pensions aussi longtemps que le droit interne français n'aura pas été...
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