{"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":"a-gift-is-not-presumed-and-yet","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 class=\"wp-block-paragraph\">The taxpayer receives a loan from her father, interest-free, with no repayment deadline, and a repayment plan corresponding to an annual debt forgiveness of the maximum amount allowed under the gift tax exemption. This loan agreement is identical to those between the father and his other children. Finally, the loan agreement stipulates that the amounts concerned are not to be included in the estate.<br><br>The tax authorities are treating the total loan amount as a direct donation to a descendant.<br><br>The cantonal judges uphold the simulation, meaning that the parties did not intend to conclude a loan agreement, but a gift agreement.<br><br>Federal judges uphold the interpretation of the loan agreement by cantonal judges.<br><br>The ruling is in French. This is a Vaudois case.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Court of Justice, judgment 9C_243\/2024 of 11 September 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":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La donation ne se pr\u00e9sume pas... et pourtant - 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\/en\/a-gift-is-not-presumed-and-yet\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La donation ne se pr\u00e9sume pas... et pourtant - de le Court\" \/>\n<meta property=\"og:description\" content=\"\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. 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