{"id":13060,"date":"2023-05-09T12:19:41","date_gmt":"2023-05-09T11:19:41","guid":{"rendered":"https:\/\/lindemannlaw.ch\/?p=13060"},"modified":"2023-05-09T14:33:49","modified_gmt":"2023-05-09T14:33:49","slug":"cadre-de-declaration-des-crypto-actifs-cdc-et-dac-8","status":"publish","type":"post","link":"https:\/\/lindemannlaw.ch\/fr\/insights\/cadre-de-declaration-des-crypto-actifs-cdc-et-dac-8\/","title":{"rendered":"Cadre de d\u00e9claration des Crypto-actifs (CDC) et DAC 8"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.16&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb|||0px||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p>L&rsquo;OCDE et l&rsquo;UE pr\u00e9voient d&rsquo;introduire des obligations de d\u00e9claration et d&rsquo;\u00e9change d&rsquo;informations sur les transactions portant sur des Crypto-actifs. L&rsquo;OCDE a pr\u00e9par\u00e9 un nouveau cadre appel\u00e9 CDC \u00e0 cet effet et l&rsquo;UE propose des modifications au DAC 6 (nouveau \u00ab\u00a0DAC 8\u00a0\u00bb).<\/p>\n<p><strong style=\"font-size: 18px;\">1.\u00a0 Qu&rsquo;est-ce que le CDC ?<\/strong><\/p>\n<p>Le cadre de d\u00e9claration des Crypto-actifs (CDC) est un nouveau cadre mondial de transparence fiscale \u00e9labor\u00e9 par l&rsquo;OCDE pour la collecte et l&rsquo;\u00e9change automatique d&rsquo;informations sur les transactions portant sur des Crypto-actifs pertinents. Le CDC a \u00e9t\u00e9 publi\u00e9 par l&rsquo;OCDE en octobre 2022 apr\u00e8s des consultations approfondies avec l&rsquo;industrie et les organismes professionnels. Le cadre comprend des r\u00e8gles et des commentaires qui pourraient \u00eatre transpos\u00e9s en droit interne de mani\u00e8re similaire \u00e0 ce qui a \u00e9t\u00e9 fait avec l&rsquo;\u00e9change automatique d&rsquo;informations (EAI) pour les comptes financiers.<\/p>\n<p><strong style=\"font-size: 18px;\">2. Que sont les Crypto-actifs pertinents ?<\/strong><\/p>\n<p>La d\u00e9finition des Crypto-actifs pertinents vise les actifs qui peuvent \u00eatre d\u00e9tenus et transf\u00e9r\u00e9s de mani\u00e8re d\u00e9centralis\u00e9e, sans l&rsquo;intervention d&rsquo;interm\u00e9diaires financiers traditionnels. Les Crypto-actifs entrent dans le champ d&rsquo;application du CDC s&rsquo;ils peuvent \u00eatre utilis\u00e9s \u00e0 des fins de paiement ou d&rsquo;investissement.<\/p>\n<p>Le terme exclut de la d\u00e9claration trois cat\u00e9gories de Crypto-actifs qui pr\u00e9sentent des risques limit\u00e9s en mati\u00e8re de conformit\u00e9 fiscale :<\/p>\n<ul>\n<li>Les Crypto-actifs qui ne peuvent pas \u00eatre utilis\u00e9s \u00e0 des fins de paiement ou d\u2019investissement ;<\/li>\n<li>Monnaies num\u00e9riques de banque centrale repr\u00e9sentant une cr\u00e9ance en monnaie fiduciaire sur une banque centrale\/autorit\u00e9 mon\u00e9taire \u00e9mettrice ;<\/li>\n<li>Produits de monnaie \u00e9lectronique sp\u00e9cifi\u00e9s qui repr\u00e9sentent une seule monnaie fiduciaire et sont remboursables \u00e0 tout moment dans la m\u00eame monnaie fiduciaire \u00e0 leur valeur nominale et qui r\u00e9pondent \u00e0 certains autres crit\u00e8res.<strong style=\"font-size: 18px;\"><\/strong><\/li>\n<\/ul>\n<p><strong style=\"font-size: 18px;\">3. Qu&rsquo;est-ce qui est d\u00e9clar\u00e9 dans CDC ?<\/strong><\/p>\n<p>Le CDC exigerait la d\u00e9claration de certaines transactions et non des actifs d\u00e9tenus. Les types de transactions suivants seraient \u00e0 d\u00e9clarer :<\/p>\n<ul>\n<li>\u00c9changes entre Crypto-actifs et monnaies fiduciaires ;<\/li>\n<li>\u00c9changes entre une ou plusieurs formes de Crypto-actifs ;<\/li>\n<li>Transferts de Crypto-actifs.<\/li>\n<\/ul>\n<p><strong style=\"font-size: 18px;\">4. Qui devra faire des d\u00e9clarations au titre du CDC ?<\/strong><\/p>\n<p>Le CDC imposerait des obligations de collecte de donn\u00e9es et de d\u00e9claration aux prestataires de services de Crypto-actifs, d\u00e9finis comme des entit\u00e9s et des personnes qui, dans le cadre de leur activit\u00e9, fournissent des services permettant d&rsquo;effectuer des op\u00e9rations d&rsquo;\u00e9change sur les Crypto-actifs concern\u00e9s, pour ou au nom de clients, y compris en agissant en tant que contrepartie, ou en tant qu&rsquo;interm\u00e9diaire, ou en mettant \u00e0 disposition une plateforme d&rsquo;\u00e9change. Cette d\u00e9finition couvre les interm\u00e9diaires et les autres prestataires de services, tels que les bourses, les courtiers et les n\u00e9gociants en Crypto-actifs, les op\u00e9rateurs de distributeurs automatiques de Crypto-actifs.<\/p>\n<p>Les prestataires de services concern\u00e9s devront faire preuve de diligence raisonnable pour identifier leurs utilisateurs de Crypto-actifs, d\u00e9terminer leur juridiction de r\u00e9sidence fiscale \u00e0 des fins de d\u00e9claration, et collecter les informations pertinentes pour se conformer \u00e0 la d\u00e9claration de la CDC.<\/p>\n<p><strong style=\"font-size: 18px;\">5. Quelle est la situation actuelle ?<\/strong><\/p>\n<p>Pour l&rsquo;instant, l&rsquo;OCDE n&rsquo;a publi\u00e9 que le texte final du CDC. La d\u00e9cision importante concernant le CDC qui n&rsquo;a pas encore \u00e9t\u00e9 prise est celle de savoir s&rsquo;il doit s&rsquo;agir d&rsquo;une norme minimale mondiale ou seulement d&rsquo;un mod\u00e8le de cadre volontaire. L&rsquo;OCDE travaille entre-temps sur le paquet de mise en \u0153uvre afin de garantir l&rsquo;application coh\u00e9rente du CDC au niveau national et international.<strong style=\"font-size: 18px;\">\u00a0<\/strong><\/p>\n<p><strong style=\"font-size: 18px;\">6. La Suisse va-t-elle mettre en \u0153uvre le CDC ?<\/strong><\/p>\n<p>Dans l&rsquo;attente de la d\u00e9cision sur la question de savoir si le CDC sera une norme minimale mondiale ou seulement un cadre recommand\u00e9, la Suisse n&rsquo;a pas encore annonc\u00e9 la transposition du CDC dans son droit national. Si le CDC est accept\u00e9 comme norme minimale mondiale, l&rsquo;adoption en Suisse interviendra au plus t\u00f4t en 2026. Dans ce cas, le premier \u00e9change de donn\u00e9es sur les transactions portant sur des Crypto-actifs aurait lieu en 2027.<\/p>\n<p><strong style=\"font-size: 18px;\">7. Quel est le plan de l&rsquo;UE ?<\/strong><\/p>\n<p>Il convient de noter qu&rsquo;il existe des initiatives similaires au niveau de l&rsquo;UE. En particulier, la Commission europ\u00e9enne envisage actuellement de modifier la directive de l&rsquo;UE sur la coop\u00e9ration administrative (directive 2011\/16\/UE, connue sous le nom de <a href=\"https:\/\/lindemannlaw.ch\/fr\/eu-dac6-tax-directive-implications-for-swiss-and-liechtenstein-intermediaries\/\">DAC 6<\/a>). La nouvelle version de la DAC (DAC 8) contient des dispositions relatives \u00e0 la d\u00e9claration et \u00e0 l&rsquo;\u00e9change d&rsquo;informations sur les Crypto-actifs qui sont compatibles avec le CDC. Le projet actuel de DAC 8 exige que tous les prestataires de services d\u00e9clarants, quel que soit leur emplacement, d\u00e9clarent les transactions des clients r\u00e9sidant dans l&rsquo;UE. Si ces dispositions extraterritoriales sont maintenues dans le texte final de la directive, les prestataires de services suisses travaillant avec des clients de l&rsquo;UE seront probablement affect\u00e9s et devront s&rsquo;assurer qu&rsquo;ils ont mis en place des processus et des contr\u00f4les appropri\u00e9s pour d\u00e9clarer les clients de l&rsquo;UE comme l&rsquo;exige le DAC 8.<\/p>\n<p><strong style=\"font-size: 18px;\">8. Que faut-il faire d\u00e8s maintenant ?<\/strong><\/p>\n<p>Il est tr\u00e8s probable qu&rsquo;une certaine forme d&rsquo;\u00e9change d&rsquo;informations sur les Crypto-actifs sera adopt\u00e9e dans un avenir proche. Les prestataires de services offrant tout type de services d&rsquo;\u00e9change avec des Crypto-actifs devraient suivre l&rsquo;\u00e9volution de la r\u00e9glementation au niveau de l&rsquo;OCDE et de l&rsquo;UE et \u00e9valuer les implications potentielles de l&rsquo;obligation d&rsquo;information suppl\u00e9mentaire. Il convient en particulier d&rsquo;examiner les questions relatives \u00e0 la documentation juridique et \u00e0 l&rsquo;exp\u00e9rience des clients, ainsi que les cons\u00e9quences pour les produits et services existants et nouveaux.<\/p>\n<p>&nbsp;<\/p>\n<p>LINDEMANNLAW peut vous aider \u00e0 \u00e9valuer l&rsquo;impact potentiel du CDC sur les entit\u00e9s de votre groupe et \u00e0 suivre les d\u00e9veloppements l\u00e9gislatifs relatifs \u00e0 l&rsquo;adoption du CDC par les diff\u00e9rentes juridictions. Pour les entit\u00e9s potentiellement affect\u00e9es par le CDC, nous pourrions revoir les processus d&rsquo;accueil des clients afin de s&rsquo;assurer que les informations requises peuvent \u00eatre collect\u00e9es.<\/p>\n<p><strong>N&rsquo;h\u00e9sitez pas \u00e0 nous contacter pour plus d&rsquo;informations, nous serons ravis de vous aider.<\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.16&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb|||0px||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb] L&rsquo;OCDE et l&rsquo;UE pr\u00e9voient d&rsquo;introduire des obligations de d\u00e9claration et d&rsquo;\u00e9change d&rsquo;informations sur les transactions portant sur des Crypto-actifs. L&rsquo;OCDE a pr\u00e9par\u00e9 un nouveau cadre appel\u00e9 CDC \u00e0 cet effet et l&rsquo;UE propose des modifications [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":2750,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[60],"tags":[],"related_contact":[201,213],"expertise":[193,136],"class_list":["post-13060","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.0 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Cadre de d\u00e9claration des Crypto-actifs (CDC) et DAC 8 | Lindemann Law<\/title>\n<meta name=\"description\" content=\"L&#039;OCDE et l&#039;UE pr\u00e9voient d&#039;introduire des obligations de d\u00e9claration et d&#039;\u00e9change d&#039;informations sur les transactions portant sur des Crypto-actifs. L&#039;OCDE a pr\u00e9par\u00e9 un nouveau cadre appel\u00e9 CDC \u00e0 cet effet et l&#039;UE propose des modifications au DAC 6 (nouveau &quot;DAC 8&quot;).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lindemannlaw.ch\/fr\/insights\/cadre-de-declaration-des-crypto-actifs-cdc-et-dac-8\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cadre de d\u00e9claration des Crypto-actifs (CDC) et DAC 8\" \/>\n<meta property=\"og:description\" content=\"L&#039;OCDE et l&#039;UE pr\u00e9voient d&#039;introduire des obligations de d\u00e9claration et d&#039;\u00e9change d&#039;informations sur les transactions portant sur des Crypto-actifs. 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