{"id":131,"date":"2024-04-02T16:52:00","date_gmt":"2024-04-02T14:52:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=131"},"modified":"2026-04-07T18:06:41","modified_gmt":"2026-04-07T16:06:41","slug":"direction-effective-dune-personne-morale","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/direction-effective-dune-personne-morale\/","title":{"rendered":"direction effective d&rsquo;une personne morale"},"content":{"rendered":"<p>En g\u00e9n\u00e9ral, une soci\u00e9t\u00e9 a sa direction effective \u00e0 son si\u00e8ge statutaire (c.-\u00e0-d. celui inscrit au registre du commerce). Ce si\u00e8ge d\u00e9termine le lieu o\u00f9 la soci\u00e9t\u00e9 est assujettie de mani\u00e8re illimit\u00e9e \u00e0 l&rsquo;imp\u00f4t.<br><br>Lorsque le lieu de la direction effective ne correspond pas au si\u00e8ge statutaire, la soci\u00e9t\u00e9 est assujettie de mani\u00e8re illimit\u00e9e au lieu de sa direction effective.<br><br>Dans l&rsquo;arr\u00eat du Tribunal f\u00e9d\u00e9ral 9C_591\/ 2023 du 2 avril 2024, les juges f\u00e9d\u00e9raux ont d\u00fb d\u00e9terminer si le si\u00e8ge statutaire correspondait au lieu de direction effective.<br><br>Pour une analyse fouill\u00e9e de la notion de direction effective, vous pouvez vous r\u00e9f\u00e9rer \u00e0 mon article \u00ab\u00a0Direction et administration effectives\u00a0\u00bb paru dans la Revue fiscale\/ Steuerrevue 2016, pp. 404 ss.<br><br>L&rsquo;arr\u00eat est en allemand (cas de double imposition intercantonal entre Saint-Gall et Appenzell Rhodes Ext\u00e9rieures). Une publication est pr\u00e9vue aux ATF.<\/p>\n\n\n\n<p>TF, arr\u00eat 9C_591\/2023, du 2 avril 2024<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>En g\u00e9n\u00e9ral, une soci\u00e9t\u00e9 a sa direction effective \u00e0 son si\u00e8ge statutaire (c.-\u00e0-d. celui inscrit au registre du commerce). Ce si\u00e8ge d\u00e9termine le lieu o\u00f9 la soci\u00e9t\u00e9 est assujettie de mani\u00e8re illimit\u00e9e \u00e0 l&rsquo;imp\u00f4t. Lorsque le lieu de la direction effective ne correspond pas au si\u00e8ge statutaire, la soci\u00e9t\u00e9 est assujettie de mani\u00e8re illimit\u00e9e au [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-131","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/131","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/comments?post=131"}],"version-history":[{"count":2,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/131\/revisions"}],"predecessor-version":[{"id":385,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/131\/revisions\/385"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/media?parent=131"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/categories?post=131"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/tags?post=131"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}