{"id":292,"date":"2025-09-11T17:29:58","date_gmt":"2025-09-11T15:29:58","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=292"},"modified":"2026-04-07T18:23:48","modified_gmt":"2026-04-07T16:23:48","slug":"la-donation-ne-se-presume-pas-et-pourtant","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/la-donation-ne-se-presume-pas-et-pourtant\/","title":{"rendered":"A gift is not presumed... and yet"},"content":{"rendered":"<p>\ud83d\udc49 La contribuable re\u00e7oit un pr\u00eat de son p\u00e8re, sans int\u00e9r\u00eat, sans \u00e9ch\u00e9ance de remboursement, avec un plan de remboursement correspondant \u00e0 une remise de dette annuelle du montant maximum admissible de la franchise de l&rsquo;imp\u00f4t sur les donations. Ce contrat de pr\u00eat est identique \u00e0 ceux entre le p\u00e8re et ses autres enfants. Enfin le contrat de pr\u00eat pr\u00e9voit que les montants concern\u00e9s ne sont pas rapportables dans la succession.<br><br>\ud83d\udc49 Le fisc taxe le montant total du pr\u00eat comme donation en ligne directe descendante.<br><br>\ud83d\udc49 Les juges cantonaux retiennent la simulation, \u00e0 savoir que les parties n&rsquo;ont pas voulu conclure un contrat de pr\u00eat, mais un contrat de donation.<br><br>\ud83d\udc49 Les juges f\u00e9d\u00e9raux valident l&rsquo;interpr\u00e9tation du contrat de pr\u00eat par les juges cantonaux.<br><br>L&rsquo;arr\u00eat est en fran\u00e7ais. Il s&rsquo;agit d&rsquo;une affaire vaudoise.<\/p>\n\n\n\n<p>TF, arr\u00eat 9C_243\/2024, du 11 septembre 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 La contribuable re\u00e7oit un pr\u00eat de son p\u00e8re, sans int\u00e9r\u00eat, sans \u00e9ch\u00e9ance de remboursement, avec un plan de remboursement correspondant \u00e0 une remise de dette annuelle du montant maximum admissible de la franchise de l&rsquo;imp\u00f4t sur les donations. Ce contrat de pr\u00eat est identique \u00e0 ceux entre le p\u00e8re et ses autres enfants. Enfin [&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-292","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/292","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/comments?post=292"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/292\/revisions"}],"predecessor-version":[{"id":293,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/292\/revisions\/293"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/media?parent=292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/categories?post=292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/tags?post=292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}