Maître Khalida ACEM

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier, Droit des sociétés, Droit de la famille, des personnes et de leur patrimoine, Procédure civile

Barreau : Paris

Adresse : 42 RUE ETIENNE MARCEL 75002 PARIS

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Publié le 07/09/2019

Nouveau délai en cas de transfert du domicile fiscal hors de France

Evènement/Actualité institutionnelle

Par Me Khalida ACEM

Nouveau délai en cas de transfert du domicile fiscal hors de France

Pour les transferts de domicile hors de France réalisés à compter du 22 novembre 2019, la demande de sursis de paiement doit être déposée au plus tard 90 jours avant ce transfert.

Le contribuable transférant son domicile hors de France peut bénéficier d’un sursis de paiement des impositions établies à ce titre. Ce sursis est soit automatique, soit accordé sur demande faite via le formulaire no 2074 ETD accompagné d’une proposition de garantie.

Le sursis sur demande qui concernait les contribuables transférant leur domicile dans un Etat tiers à l’Espace économique européen ne s’applique plus, depuis 2019, qu’à ceux transférant leur domicile dans un ETNC ou dans un Etat ou territoire hors UE n’ayant pas conclu avec la France des conventions d’assistance à la lutte contre la fraude et l’évasion fiscales et d’assistance au recouvrement (Loi 2018-1317 du 28-12-2018 art. 112).

Un décret du 21 août (JO du 23) modifie en conséquence la date de dépôt de la demande.

Pour les transferts réalisés à compter du 22 novembre, la demande doit être déposée au plus tard 90 jours avant ce transfert (CGI ann. III art. 41 tervicies A), et non plus dans les 30 jours précédant celui-ci.

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