The taxpayer is the sole shareholder, the sole director with individual signing authority for the company. The company lends him a substantial sum. The tax authorities reclassify this loan, in the company's name, as a simulated loan. The tax assessments come into force. The taxpayer's tax assessments for these same tax periods also come into force, without taking the loan reclassification into account.
Ten years after the events, the tax authorities are opening procedures for tax recall and subtraction against the taxpayer in connection with the benefit appreciable in money related to the granting of the simulated loan.
Federal judges adopt the arguments of cantonal judges
Shareholder insolvency
Absence of a written contract
No refund planned
no interests
\u25b6\ufe0f lack of connection to the company's social purpose
Unrecorded receivable in the taxpayer's return
The ruling is in French. This is a Genevan case.
Federal Tribunal, judgment )C_17\/2026, of 23 February 2026<\/p>","protected":false},"excerpt":{"rendered":"
\ud83d\udc49 Le contribuable est l’actionnaire unique, l’administrateur unique titulaire d’une signature individuelle de la soci\u00e9t\u00e9. La soci\u00e9t\u00e9 lui pr\u00eate une somme cons\u00e9quente. Le fisc requalifie, dans le chef de la soci\u00e9t\u00e9, ce pr\u00eat de pr\u00eat simul\u00e9. Les taxations entrent en force. Les taxations du contribuables pour ces m\u00eames p\u00e9riodes fiscales entrent \u00e9galement en force, sans […]<\/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-376","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n