{"id":7917,"date":"2021-01-26T17:01:37","date_gmt":"2021-01-26T16:01:37","guid":{"rendered":"https:\/\/lindemannlaw.ch\/steuer-tsunami-fur-kollektive-kapitalanlagen-lindemannlaw-2\/"},"modified":"2023-10-31T14:47:50","modified_gmt":"2023-10-31T13:47:50","slug":"tsunami-fiscal-pour-les-placements-collectifs-de-capitaux","status":"publish","type":"post","link":"https:\/\/lindemannlaw.ch\/fr\/insights\/tsunami-fiscal-pour-les-placements-collectifs-de-capitaux\/","title":{"rendered":"Tsunami fiscal pour les placements collectifs de capitaux"},"content":{"rendered":"

R\u00e9ponses aux 5 questions les plus fr\u00e9quemment pos\u00e9es !<\/strong>
\nLes projets de r\u00e9forme dans le domaine fiscal s’accumulent : R\u00e9forme de l’imp\u00f4t sur les soci\u00e9t\u00e9s III, r\u00e9forme du droit p\u00e9nal fiscal, r\u00e9forme de la retenue \u00e0 la source et introduction de l’\u00e9change automatique d’informations. Certains parlent m\u00eame d’un \u00ab\u00a0tsunami fiscal\u00a0\u00bb pour l’industrie financi\u00e8re et vos clients. De nombreux \u00e9l\u00e9ments de ces r\u00e9formes sont d\u00e9j\u00e0 une r\u00e9alit\u00e9 fiscale dans des pays comme l’Allemagne, le Royaume-Uni ou l’Autriche. Mais quelles sont les implications concr\u00e8tes pour les placements collectifs de capitaux en Suisse ? Vous trouverez ci-dessous les r\u00e9ponses aux cinq questions les plus fr\u00e9quemment pos\u00e9es :<\/p>\n

1. Quel est l’impact du principe de l’agent payeur de la r\u00e9forme de l’imp\u00f4t anticip\u00e9 ?<\/strong>
\nLe principe de l’agent payeur signifie que ce n’est plus la direction du fonds en tant que d\u00e9biteur qui pr\u00e9l\u00e8vera l’imp\u00f4t anticip\u00e9, mais la banque en tant qu’agent payeur. Par cons\u00e9quent, les fonds \u00e9trangers seront \u00e9galement soumis \u00e0 la retenue \u00e0 la source et seront trait\u00e9s de la m\u00eame mani\u00e8re que les fonds d’investissement nationaux. Toutefois, pour que la direction du fonds soit lib\u00e9r\u00e9e de l’obligation de retenir l’imp\u00f4t \u00e0 la source, il faut qu’elle puisse pr\u00e9senter \u00e0 l’agent payeur une d\u00e9claration d’imp\u00f4t suisse sur les fonds. A cet effet, certaines parts de revenus doivent \u00eatre pay\u00e9es au moyen d’un coupon s\u00e9par\u00e9 ou d\u00e9clar\u00e9es s\u00e9par\u00e9ment en cas de r\u00e9investissement. Dans le cas contraire, la direction du fonds reste assujettie \u00e0 l’imp\u00f4t en tant que d\u00e9biteur. Il convient de noter que le principe du d\u00e9biteur continue de s’appliquer aux revenus d’actions domestiques per\u00e7us par les organismes de placement collectif. Par cons\u00e9quent, les revenus d’investissements domestiques doivent \u00eatre d\u00e9clar\u00e9s nets apr\u00e8s d\u00e9duction de la retenue \u00e0 la source. La mani\u00e8re dont l’agent payeur retiendra la retenue \u00e0 la source en cas de r\u00e9investissement des fonds n’est pas claire. \u00c9tant donn\u00e9 que, dans ce cas, les banques ne versent pas d’argent aux investisseurs tant que les parts du fonds n’ont pas \u00e9t\u00e9 vendues, la retenue \u00e0 la source n’est pas pr\u00e9lev\u00e9e au niveau international sur les revenus cumul\u00e9s jusqu’\u00e0 ce moment-l\u00e0.<\/p>\n

2 Que signifie le principe de la plus-value planifi\u00e9e pour les placements collectifs de capitaux ?<\/strong>
\nAlors que l’ancien principe du d\u00e9biteur s’accompagnait d’une imposition \u00e0 l’\u00e9ch\u00e9ance, le principe de l’agent payeur conduit \u00e0 l’imposition de la plus-value. Selon le projet de loi, \u00e0 l’avenir, les \u00ab\u00a0revenus courus ou capitalis\u00e9s lors de la vente, du remboursement ou de l’amortissement de ces titres\u00a0\u00bb seront \u00e9galement soumis \u00e0 l’imp\u00f4t \u00e0 la source. Les revenus courus ou capitalis\u00e9s pay\u00e9s au moment de l’acquisition peuvent \u00eatre d\u00e9duits. Selon l’ALE, cela conduit \u00e0 ce que les soci\u00e9t\u00e9s de gestion de fonds doivent publier quotidiennement un \u00ab\u00a0b\u00e9n\u00e9fice interm\u00e9diaire\u00a0\u00bb comparable au Fund Tax Reporting allemand. Certes, le l\u00e9gislateur pr\u00e9cise dans ses notes explicatives que l’enregistrement des revenus courus serait une nouveaut\u00e9. Toutefois, \u00e0 y regarder de plus pr\u00e8s, les investisseurs en fonds paient d\u00e9j\u00e0 des imp\u00f4ts sur les revenus accumul\u00e9s jusqu’\u00e0 la date du transfert de propri\u00e9t\u00e9. Comme les revenus accumul\u00e9s jusqu’\u00e0 cette date ne peuvent pas \u00eatre d\u00e9duits fiscalement au moment de l’achat, cela conduit de facto \u00e0 une imposition anticip\u00e9e forfaitaire des revenus accumul\u00e9s en cas de vente ult\u00e9rieure.<\/p>\n

3 Que signifie la r\u00e9forme de l’imp\u00f4t sur les soci\u00e9t\u00e9s III pour les fonds d’investissement ?<\/strong>
\nUne innovation fondamentale de la r\u00e9forme de l’imposition des entreprises III pour les investisseurs priv\u00e9s serait l’imposition des plus-values sur titres. Son introduction est toutefois tr\u00e8s controvers\u00e9e. En outre, la proc\u00e9dure de revenu partiel doit \u00eatre introduite pour les dividendes provenant de participations inf\u00e9rieures \u00e0 10 % ou sans investissement minimum (ce que l’on appelle les \u00ab\u00a0actions flottantes\u00a0\u00bb). En raison du principe de transparence dans l’imposition des fonds, ces dividendes devraient d\u00e9sormais \u00eatre d\u00e9clar\u00e9s s\u00e9par\u00e9ment dans la d\u00e9claration suisse d’imp\u00f4t sur les fonds.<\/p>\n

4 Quelles sont les opportunit\u00e9s pour les fournisseurs de fonds de placement nationaux ?<\/strong>
\nL’industrie suisse des fonds n’est pas m\u00e9contente de ces changements. En effet, l’inclusion des fonds \u00e9trangers dans l’imp\u00f4t anticip\u00e9 conduit \u00e0 l’\u00e9galit\u00e9 de traitement avec les fonds de placement suisses. L’ancienne discrimination sera supprim\u00e9e. Dans le cas des fonds de r\u00e9investissement, l’imp\u00f4t anticip\u00e9 ne sera plus pr\u00e9lev\u00e9 par les directions de fonds \u00e0 la source, mais seulement au moment o\u00f9 la banque verse l’imp\u00f4t, c’est-\u00e0-dire lorsque les investisseurs vendent leurs parts. Les fournisseurs de fonds nationaux b\u00e9n\u00e9ficient ainsi d’une liquidit\u00e9 bienvenue et d’effets d’int\u00e9r\u00eats compos\u00e9s, ce qui peut leur conf\u00e9rer des avantages concurrentiels \u00e0 l’\u00e9chelle internationale.<\/p>\n

5 Quels sont les risques pour les fournisseurs et les repr\u00e9sentants de fonds ?<\/strong>
\nCe sont les fonds de placement \u00e9trangers ou leurs repr\u00e9sentants en Suisse qui seront les plus touch\u00e9s. Le fait de les soumettre \u00e0 l’imp\u00f4t anticip\u00e9 limit\u00e9 dans le temps signifiera probablement qu’ils devront respecter les m\u00eames d\u00e9lais stricts que les fonds suisses pour la d\u00e9claration d’imp\u00f4t sur les fonds. En outre, la d\u00e9claration devra tenir compte de nouvelles cat\u00e9gories, par exemple les dividendes nets domestiques soumis \u00e0 l’imp\u00f4t anticip\u00e9, les dividendes \u00e9trangers soumis \u00e0 la proc\u00e9dure des revenus partiels. L’introduction d’indicateurs fiscaux quotidiens. Les prestataires \u00e9trangers sont d\u00e9j\u00e0 habitu\u00e9s \u00e0 ce \u00ab\u00a0souci du d\u00e9tail\u00a0\u00bb dans les rapports allemands, britanniques ou autrichiens sur la fiscalit\u00e9 des fonds. Heureusement, l’industrie des fonds disposera d’une p\u00e9riode d’environ deux ans pour mettre en \u0153uvre ces changements. Le Fund Tax Reporting suisse pour les fonds d’investissement deviendra ainsi une caract\u00e9ristique de qualit\u00e9. Les repr\u00e9sentants des organismes de placement collectif ainsi que leurs distributeurs devraient donc renforcer leur diligence et veiller \u00e0 la qualit\u00e9 de la d\u00e9claration suisse d’imp\u00f4t sur les fonds afin d’\u00e9viter tout risque de responsabilit\u00e9. Vous avez des questions ? – N’h\u00e9sitez pas \u00e0 nous contacter !<\/p>\n

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Vous avez des questions ? – N’h\u00e9sitez pas \u00e0 nous contacter !<\/strong><\/p>\n

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R\u00e9ponses aux 5 questions les plus fr\u00e9quemment pos\u00e9es ! Les projets de r\u00e9forme dans le domaine fiscal s’accumulent : R\u00e9forme de l’imp\u00f4t sur les soci\u00e9t\u00e9s III, r\u00e9forme du droit p\u00e9nal fiscal, r\u00e9forme de la retenue \u00e0 la source et introduction de l’\u00e9change automatique d’informations. Certains parlent m\u00eame d’un \u00ab\u00a0tsunami fiscal\u00a0\u00bb pour l’industrie financi\u00e8re et vos […]<\/p>\n","protected":false},"author":1,"featured_media":3092,"comment_status":"open","ping_status":"open","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":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","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":[271,149,285],"class_list":["post-7917","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights"],"acf":[],"yoast_head":"\nTsunami fiscal pour les placements collectifs de capitaux | Lindemann Law<\/title>\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\/tsunami-fiscal-pour-les-placements-collectifs-de-capitaux\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tsunami fiscal pour les placements collectifs de capitaux\" \/>\n<meta property=\"og:description\" content=\"R\u00e9ponses aux 5 questions les plus fr\u00e9quemment pos\u00e9es ! 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