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 18/06/2025

Qu’est-ce qu’une fausse domiciliation fiscale à l’étranger ?

Article juridique - Droit fiscal et droit douanier

Par Me Sylvie MANANKIANDRIANANA

La loi de finances n° 2025-127 du 14 février 2025 pour 2025 (article 61) prévoit un nouveau cas de prolongation du délai de reprise de l’administration fiscale en matière d’impôt sur le revenu, d’IFI (impôt sur la fortune immobilière et de droits de mutation à titre gratuit (droits de donation et droits de succession) jusqu’à 10 ans, lorsque le redressement implique la remise en question d’une fausse domiciliation fiscale du contribuable à l’étranger.

Mais qu’est-ce qu’une fausse domiciliation fiscale à l’étranger ? Le terme est très imprécis et la loi est ici encore sujette à une critique de clarté et d’intelligibilité de la loi fiscale.

Voici un extrait de la réponse du ministre : « Sont concernées les situations dans lesquelles existe une manifestation claire, quelle qu'en soit la forme, de l'intention du contribuable, afin de se soustraire en France à tout ou partie de ses obligations fiscales, de se prévaloir d'une domiciliation fiscale à l'étranger et dont l'administration établit qu'elle est contraire à la réalité au regard des règles de droit, internes ou conventionnelles, applicables. »

Il n’est pas sûr que sa réponse soit satisfaisante en pratique.

RM Ruelle, n° 03693 : JO Sénat 5 juin 2025, p. 3034

https://www.senat.fr/basile/visio.do?id=qSEQ250303693&idtable=q467166&_nu=03693&rch=qs&de=20240613&au=20250613&dp=1+an&radio=dp&aff=sep&tri=dd&off=0&afd=ppr&afd=ppl&afd=pjl&afd=cvn

#domiciliation fiscale #étranger

Crédit photo : Tierra Mallorca @ Unsplash