{"id":448,"date":"2026-05-11T12:22:50","date_gmt":"2026-05-11T10:22:50","guid":{"rendered":"https:\/\/dlctax.ch\/?p=448"},"modified":"2026-05-11T12:22:50","modified_gmt":"2026-05-11T10:22:50","slug":"investissements-pe-immobilier-aux-%f0%9f%87%ba%f0%9f%87%b8-et-fiscalite%f0%9f%87%a8%f0%9f%87%ad","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/investissements-pe-immobilier-aux-%f0%9f%87%ba%f0%9f%87%b8-et-fiscalite%f0%9f%87%a8%f0%9f%87%ad\/","title":{"rendered":"Investissements PE\/ immobilier aux \ud83c\uddfa\ud83c\uddf8 et fiscalit\u00e9\ud83c\udde8\ud83c\udded"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Cela fait plus de 15 ans que je traite le volet fiscal\ud83c\udde8\ud83c\uddedde dossiers US-am\u00e9ricains \ud83c\uddfa\ud83c\uddf8. Tant la chose \u00e9tait confidentielle au d\u00e9but qu&rsquo;elle devient de plus en plus importante actuellement, notamment avec les opportunit\u00e9s d&rsquo;investissement en PE ou en immobilier (p. ex. <a href=\"https:\/\/www.linkedin.com\/company\/landquire\/\">LandQuire\u00ae<\/a>) sur le territoire US-am\u00e9ricain. Mais quelle fiscalit\u00e9 s&rsquo;applique en\ud83c\udde8\ud83c\uddedpour l&rsquo;investisseur r\u00e9sident fiscal\ud83c\udde8\ud83c\udded?<br><br>Structuration : je n&rsquo;ai jamais vu un investissement en direct. En g\u00e9n\u00e9ral, il est fait par le biais de structures locales de type Partnership (rarement GP, plut\u00f4t LP) ou de LLC.<br><br>Fiscalit\u00e9 \ud83c\uddfa\ud83c\uddf8 : les partnerships et les LLC de type C-Corp. (check the box), sont des structures fiscalement transparentes aux \ud83c\uddfa\ud83c\uddf8<br><br>Fiscalit\u00e9 \ud83c\udde8\ud83c\udded<br>\u25b6\ufe0f La fiscalit\u00e9 des partnerships ne soul\u00e8vent pas trop de questions, parce que soit ils sont des SPV passifs d\u00e9tenant de l&rsquo;immobilier, soit ce sont des exploitations sur site et donc tous deux des \u00e9l\u00e9ments exempt\u00e9s en Suisse &#8211; juste pour le taux.<br>\u26a0\ufe0f Si le partnership est juste un SPV passif de d\u00e9tention de titres US-am\u00e9ricains, le fisc pourrait traiter le v\u00e9hicule comme un compte bancaire &#8211; pleinement impos\u00e9 en Suisse.<br>\u25b6\ufe0f La fiscalit\u00e9 des LLC de type C-Corp. a longtemps soulev\u00e9 pas mal de discussions.<br>\u23e9 Nombre de fiscalistes, dont le soussign\u00e9, avaient la position qu&rsquo;elles \u00e9taient aussi transparentes en Suisse.<br>\u23e9 Les fiscs cantonaux et f\u00e9d\u00e9ral les consid\u00e9raient comme opaques (cf. Conf\u00e9rence suisse des imp\u00f4ts &#8211; traitement fiscal des LLC, document de 2011).<br>\u23e9 La question a \u00e9t\u00e9 clarifi\u00e9e dans un arr\u00eat du TF de 2015 (ci-joint). La LLC \ud83c\uddfa\ud83c\uddf8 est fiscalement transparente en\ud83c\udde8\ud83c\udded<br><br>Limites \u00e0 la transparence fiscale?<br>\u25b6\ufe0f La transparence peut se baser sur la CDI-USA. Si tel est le cas, comme la CDI-USA ne couvre que les aspects \u00ab\u00a0revenu\u00a0\u00bb, l&rsquo;investissement en tant que fortune n&rsquo;est pas concern\u00e9. La fortune est-elle alors opaque &#8211; et donc imposable en\ud83c\udde8\ud83c\udded?<br>\u25b6\ufe0f La transparence peut se baser sur le droit interne\ud83c\udde8\ud83c\uddedSi tel est le cas, tant le revenu que la fortune sont concern\u00e9s. La transparence est totale et l&rsquo;exemption s&rsquo;applique et pour le revenu et pour la fortune.<br><br>Investir \u00e0 l&rsquo;\u00e9tranger, sur le prospectus en papier glac\u00e9 c&rsquo;est cool, mais mieux vaut savoir o\u00f9 l&rsquo;on met les pieds sur le plan fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TF, arr\u00eat 2C_894\/2013, du 18 septembre 2015<\/p>","protected":false},"excerpt":{"rendered":"<p>Cela fait plus de 15 ans que je traite le volet fiscal\ud83c\udde8\ud83c\uddedde dossiers US-am\u00e9ricains \ud83c\uddfa\ud83c\uddf8. Tant la chose \u00e9tait confidentielle au d\u00e9but qu&rsquo;elle devient de plus en plus importante actuellement, notamment avec les opportunit\u00e9s d&rsquo;investissement en PE ou en immobilier (p. ex. LandQuire\u00ae) sur le territoire US-am\u00e9ricain. Mais quelle fiscalit\u00e9 s&rsquo;applique en\ud83c\udde8\ud83c\uddedpour l&rsquo;investisseur r\u00e9sident fiscal\ud83c\udde8\ud83c\udded? [&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-448","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Investissements PE\/ immobilier aux \ud83c\uddfa\ud83c\uddf8 et fiscalit\u00e9\ud83c\udde8\ud83c\udded - 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\/investissements-pe-immobilier-aux-\ud83c\uddfa\ud83c\uddf8-et-fiscalite\ud83c\udde8\ud83c\udded\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Investissements PE\/ immobilier aux \ud83c\uddfa\ud83c\uddf8 et fiscalit\u00e9\ud83c\udde8\ud83c\udded - de le Court\" \/>\n<meta property=\"og:description\" content=\"Cela fait plus de 15 ans que je traite le volet fiscal\ud83c\udde8\ud83c\uddedde dossiers US-am\u00e9ricains \ud83c\uddfa\ud83c\uddf8. Tant la chose \u00e9tait confidentielle au d\u00e9but qu&rsquo;elle devient de plus en plus importante actuellement, notamment avec les opportunit\u00e9s d&rsquo;investissement en PE ou en immobilier (p. ex. LandQuire\u00ae) sur le territoire US-am\u00e9ricain. Mais quelle fiscalit\u00e9 s&rsquo;applique en\ud83c\udde8\ud83c\uddedpour l&rsquo;investisseur r\u00e9sident fiscal\ud83c\udde8\ud83c\udded? 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