{"id":314,"date":"2025-10-11T17:34:59","date_gmt":"2025-10-11T15:34:59","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=314"},"modified":"2026-04-07T18:19:45","modified_gmt":"2026-04-07T16:19:45","slug":"jai-mes-petits-arrangements-personnels-avec-la-loi-fiscale","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/jai-mes-petits-arrangements-personnels-avec-la-loi-fiscale\/","title":{"rendered":"I have my own little personal arrangements with the taxman."},"content":{"rendered":"<p class=\"wp-block-paragraph\">\ud83d\udc49 Les contribuables quittent la Suisse et demandent le versements de leurs avoirs de pr\u00e9voyance. Quelques ann\u00e9es plus tard, ils reviennent en Suisse, mais ne d\u00e9clarent pas tous leurs avoirs bancaires, notamment pas ceux r\u00e9sultant du solde des avoirs de pr\u00e9voyance retir\u00e9s quelques ann\u00e9es plus t\u00f4t. Ils estiment en effet que 1\u00b0 les fonds proviennent des prestations de libre passage et 2\u00b0 m\u00eame s&rsquo;ils sont librement disponibles, ils permettront de couvrir les besoins financiers des contribuables une fois qu&rsquo;ils seront \u00e0 la retraite.<br><br>\ud83d\udc49 Le fisc ne l&rsquo;entend pas de cette oreille.<br><br>\ud83d\udc49 Les juges f\u00e9d\u00e9raux, \u00e0 la suite des juges cantonaux, pointent du doigt que les prestations de sortie sont sorties du circuit de la pr\u00e9voyance pour entrer dans la fortune libre (et impos\u00e9e) des contribuables (cons. 5.1.2.).<br><br>The ruling is in French. This is a Vaudois case.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TF, arr\u00eat 9C_359\/2025, du 11 octobre 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 Les contribuables quittent la Suisse et demandent le versements de leurs avoirs de pr\u00e9voyance. Quelques ann\u00e9es plus tard, ils reviennent en Suisse, mais ne d\u00e9clarent pas tous leurs avoirs bancaires, notamment pas ceux r\u00e9sultant du solde des avoirs de pr\u00e9voyance retir\u00e9s quelques ann\u00e9es plus t\u00f4t. Ils estiment en effet que 1\u00b0 les fonds proviennent [&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-314","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>J&#039;ai mes petits arrangements personnels avec la loi fiscale - 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\/jai-mes-petits-arrangements-personnels-avec-la-loi-fiscale\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"J&#039;ai mes petits arrangements personnels avec la loi fiscale - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Les contribuables quittent la Suisse et demandent le versements de leurs avoirs de pr\u00e9voyance. Quelques ann\u00e9es plus tard, ils reviennent en Suisse, mais ne d\u00e9clarent pas tous leurs avoirs bancaires, notamment pas ceux r\u00e9sultant du solde des avoirs de pr\u00e9voyance retir\u00e9s quelques ann\u00e9es plus t\u00f4t. Ils estiment en effet que 1\u00b0 les fonds proviennent [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dlctax.ch\/en\/jai-mes-petits-arrangements-personnels-avec-la-loi-fiscale\/\" \/>\n<meta property=\"og:site_name\" content=\"de le Court\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-11T15:34:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-07T16:19:45+00:00\" \/>\n<meta name=\"author\" content=\"brigitte\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"brigitte\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/jai-mes-petits-arrangements-personnels-avec-la-loi-fiscale\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/jai-mes-petits-arrangements-personnels-avec-la-loi-fiscale\\\/\"},\"author\":{\"name\":\"brigitte\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/person\\\/e0cf2e9532dd5ea2760e7efc18d17a87\"},\"headline\":\"J&rsquo;ai mes petits arrangements personnels avec la loi fiscale\",\"datePublished\":\"2025-10-11T15:34:59+00:00\",\"dateModified\":\"2026-04-07T16:19:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/jai-mes-petits-arrangements-personnels-avec-la-loi-fiscale\\\/\"},\"wordCount\":167,\"publisher\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\"},\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/jai-mes-petits-arrangements-personnels-avec-la-loi-fiscale\\\/\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/jai-mes-petits-arrangements-personnels-avec-la-loi-fiscale\\\/\",\"name\":\"J'ai mes petits arrangements personnels avec la loi fiscale - 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