ARTICLE · 16 NOVEMBER 2023

Recette D'un Piège Fiscal Méconnu

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Modification de régime matrimonial et droits de donation: danger méconnu planant au-dessus des contribuables genevois actuellement ou précédemment imposés d'après La dépense.

SwitzerlandTax

Dans le canton de Genève, les donations entre conjoints sont intégralement exonérées d'impôts ... sauf pour les contribuables imposés d'après la dépense. Cette exception à l'exemption est généralement bien connue en son principe. Mais cette contre-exemption n'est pas sans subtilités, ce qui peut notamment aboutir à de fâcheuses conséquence fiscales lorsqu'un couple de forfaitaires ou d'ex-forfaitaires procède à un changement ou une modification de son régime matrimonial.

Dans la mesure où la notion de «régime matrimonial» est consubstantielle au mariage et que les couples mariés sont exonérés de droits de donation pour l'ensemble des transferts de valeurs entre conjoints sur le territoire genevois, aborder les risques fiscaux en termes de droits de donation Liés à une modification de régime matrimonial pourrait à première vue laisser à penser que cet article était destiné à une publication en date du 1 er avril. Il n'en est toutefois rien.

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