{"id":260,"date":"2025-07-15T17:23:14","date_gmt":"2025-07-15T15:23:14","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=260"},"modified":"2026-04-07T18:27:22","modified_gmt":"2026-04-07T16:27:22","slug":"tel-est-surpris-qui-croyait-prendre","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/tel-est-surpris-qui-croyait-prendre\/","title":{"rendered":"Tel est surpris qui croyait prendre"},"content":{"rendered":"

\ud83d\udc49 La soci\u00e9t\u00e9 contribuable a son si\u00e8ge dans un canton, puis dans un canton voisin durant 4 ans, puis revient \u00e0 son premier si\u00e8ge. Le fisc du premier canton \u00e9met ses pr\u00e9tentions fiscales pour la p\u00e9riode durant laquelle la soci\u00e9t\u00e9 a son si\u00e8ge dans le canton voisin au motif que l’unique actionnaire et pr\u00e9sident du conseil d’administration a son domicile personnel \u00e0 dans le premier canton.

\ud83d\udc49 Les juges f\u00e9d\u00e9raux rappellent leur jurisprudence du 26 f\u00e9vrier 2025 (9C_211\/2019) selon laquelle il faut analyser les circonstances concr\u00e8tes du cas d’esp\u00e8ce peuvent certes montrer que les d\u00e9cisions importantes d’une personne morale ont \u00e9t\u00e9 prises, du moins pour l’essentiel, au domicile de son g\u00e9rant, de sorte que l’hypoth\u00e8se d’une administration effective \u00e0 cet endroit est fond\u00e9e. Cela ne signifie toutefois pas que le domicile du g\u00e9rant constitue en quelque sorte un domicile fiscal secondaire de la personne morale, quand il ne peut \u00eatre d\u00e9terminer o\u00f9 les d\u00e9cisions de l’entreprise ont \u00e9t\u00e9 prise et o\u00f9 ses activit\u00e9s on \u00e9t\u00e9 exerc\u00e9es principalement (cons. 4.2.).

\ud83d\udc49 Les juges f\u00e9d\u00e9raux constatent que le fisc n’a pas apport\u00e9 la preuve qu’une activit\u00e9 de direction effective se d\u00e9ploie sur sa juridiction et a par cons\u00e9quent donn\u00e9 raison \u00e0 la contribuable.

Das Urteil ist auf Deutsch. Es handelt sich um eine Z\u00fcrcher Angelegenheit.<\/p>\n\n\n\n

TF, arr\u00eat 9C_496\/2024, du 15 juillet 2025<\/p>","protected":false},"excerpt":{"rendered":"

\ud83d\udc49 La soci\u00e9t\u00e9 contribuable a son si\u00e8ge dans un canton, puis dans un canton voisin durant 4 ans, puis revient \u00e0 son premier si\u00e8ge. Le fisc du premier canton \u00e9met ses pr\u00e9tentions fiscales pour la p\u00e9riode durant laquelle la soci\u00e9t\u00e9 a son si\u00e8ge dans le canton voisin au motif que l’unique actionnaire et pr\u00e9sident du […]<\/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-260","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nTel est surpris qui croyait prendre - de le Court<\/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:\/\/dlctax.ch\/de\/tel-est-surpris-qui-croyait-prendre\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tel est surpris qui croyait prendre - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 La soci\u00e9t\u00e9 contribuable a son si\u00e8ge dans un canton, puis dans un canton voisin durant 4 ans, puis revient \u00e0 son premier si\u00e8ge. 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