Maître Sylvie MANANKIANDRIANANA

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier, Droit des sociétés

Barreau : Paris

Adresse : 1 RUE MIRABEAU 75016 PARIS

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Publié le 20/11/2024

Taxation à 60% des comptes étrangers dont l’origine des fonds n’est pas justifiée : les intérêts générés ne sont pas inclus

Article juridique - Droit fiscal et droit douanier

Par Me Sylvie MANANKIANDRIANANA

Taxation à 60% des comptes étrangers dont l’origine des fonds n’est pas justifiée : les intérêts générés ne sont pas inclus

Un résident fiscal français n’a pas pu justifier l’origine des fonds déposés sur un compte ouvert à son nom en Suisse.

Il a donc été taxé d’office aux droits de mutation à titre gratuit (60%) sur la valeur la plus élevée des avoirs sur le compte au cours des dix années précédentes.

Il demande que les intérêts générés par les actifs financiers du compte soient déduits de la valeur retenue, car leur origine est connue. La Cour de cassation fait droit à sa demande.

Cass. com., 6 nov. 2024, n° 23-15.183, F-B

#compte étranger non déclaré #Suisse #taxation d’office #intérêts

Credit photo : Pexels - Pixabay