{"id":304,"date":"2025-09-19T17:32:35","date_gmt":"2025-09-19T15:32:35","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=304"},"modified":"2026-04-07T18:21:56","modified_gmt":"2026-04-07T16:21:56","slug":"quand-le-fisc-aime-jouer-au-yo-yo","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/quand-le-fisc-aime-jouer-au-yo-yo\/","title":{"rendered":"When the taxman likes to play yo-yo"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\ud83d\udc49 le contribuable a constitu\u00e9 son parc immobilier il y a des ann\u00e9es. Il r\u00e9alise un rendement locatif tr\u00e8s \u00e9lev\u00e9 et ses frais administratifs d\u00e9passent la charge salariale d\u2019une personne employ\u00e9e \u00e0 temps plein. Il choisit lui-m\u00eame ses locataires. Il coordonne personnellement les travaux d\u2019assainissement et les transformations. Il apporte ses immeubles \u00e0 une SA dont il est l&rsquo;unique actionnaire.<br><br>\ud83d\udc49 Le fisc refuse la transaction en neutralit\u00e9 fiscale et taxe la plus-value.<br><br>\ud83d\udc49 Les instances judiciaires confirment la d\u00e9cision du fisc. Le tribunal f\u00e9d\u00e9ral admet le recours du contribuable et renvoie le dossier au canton (TF, arr\u00eat 9C_608\/2022, du 13 novembre 2023). Le tribunal cantonal rend un nouveau jugement en faveur du contribuable. Le fisc saisit le TF pour un deuxi\u00e8me round.<br><br>\ud83d\udc49 Les juges f\u00e9d\u00e9raux retiennent que le contribuable a certes modifi\u00e9 l&rsquo;ann\u00e9e pr\u00e9c\u00e9dant la restructuration sa d\u00e9claration fiscale en indiquant que ses immeubles \u00e9taient d\u00e9tenus dans sa fortune commerciale, mais en r\u00e9alit\u00e9 il existait une exploitation bien avant qu&rsquo;elle soit d\u00e9clar\u00e9e au RC et que le mode de d\u00e9claration soit modifi\u00e9. Il n&rsquo;y a donc pas d&rsquo;\u00e9vasion fiscale.<br><br>The judgment is in German. It is a Zurich case.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TF, arr\u00eat 9C_87\/2025, du 19 septembre 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 le contribuable a constitu\u00e9 son parc immobilier il y a des ann\u00e9es. Il r\u00e9alise un rendement locatif tr\u00e8s \u00e9lev\u00e9 et ses frais administratifs d\u00e9passent la charge salariale d\u2019une personne employ\u00e9e \u00e0 temps plein. Il choisit lui-m\u00eame ses locataires. Il coordonne personnellement les travaux d\u2019assainissement et les transformations. Il apporte ses immeubles \u00e0 une SA [&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-304","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>Quand le fisc aime jouer au yo-yo - 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\/quand-le-fisc-aime-jouer-au-yo-yo\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quand le fisc aime jouer au yo-yo - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 le contribuable a constitu\u00e9 son parc immobilier il y a des ann\u00e9es. Il r\u00e9alise un rendement locatif tr\u00e8s \u00e9lev\u00e9 et ses frais administratifs d\u00e9passent la charge salariale d\u2019une personne employ\u00e9e \u00e0 temps plein. Il choisit lui-m\u00eame ses locataires. Il coordonne personnellement les travaux d\u2019assainissement et les transformations. 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