{"id":2010,"date":"2012-11-15T16:29:08","date_gmt":"2012-11-15T14:29:08","guid":{"rendered":"http:\/\/www.rhexpat.com\/blog\/?p=2010"},"modified":"2013-10-24T10:56:28","modified_gmt":"2013-10-24T08:56:28","slug":"exit-tax-commentaires-de-ladministration-fiscale","status":"publish","type":"post","link":"https:\/\/www.rhexpat.com\/blog\/exit-tax-commentaires-de-ladministration-fiscale\/","title":{"rendered":"&#8220;Exit Tax&#8221; &#8211; Commentaires de l&#8217;administration fiscale"},"content":{"rendered":"<p style=\"text-align: justify;\">L\u2019administration fiscale a publi\u00e9 un commentaire g\u00e9n\u00e9ral sur l&#8217;exit tax. Elle rappelle et confirme le principe visant \u00e0 imposer \u00e0 l&#8217;imp\u00f4t sur le revenu et aux pr\u00e9l\u00e8vements sociaux certaines plus-values latentes sur droits sociaux, valeurs, titres ou droits, sous condition tenant \u00e0 l\u2019importance des participations d\u00e9tenues, les cr\u00e9ances trouvant leur origine dans une clause de compl\u00e9ment de prix et certaines plus-values en report d&#8217;imposition lors du transfert par les personnes physiques de leur domicile fiscal hors de France (\u00ab <em>exit tax<\/em> \u00bb).<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/bofip.impots.gouv.fr\/bofip\/8074-PGP?branch=2\" target=\"_blank\">Lien vers le commentaire publi\u00e9<\/a><\/p>\n<p style=\"text-align: justify;\">Par ailleurs, il est rappel\u00e9 que la date limite de d\u00e9p\u00f4t de la d\u00e9claration 2074 ET est au 15 Novembre 2012 :<\/p>\n<p style=\"text-align: justify;\"><em>Extrait du site imp\u00f4t.gouv.fr<\/em><\/p>\n<p align=\"justify\">&#8221; \u00c0 titre exceptionnel, les contribuables entrant dans le champ d&#8217;application de l&#8217;<em>exit tax<\/em> peuvent d\u00e9poser leur d\u00e9claration n\u00b0 2074-ET jusqu&#8217;au <strong>15 novembre 2012<\/strong> lorsqu&#8217;ils ont transf\u00e9r\u00e9 leur domicile fiscal hors de France :<\/p>\n<ul>\n<li>\n<div align=\"justify\">entre le 3 mars et le 31 d\u00e9cembre 2011,<\/div>\n<\/li>\n<li>\n<div align=\"justify\">ou entre le 1er juin et le 15 novembre 2012 et demandent un sursis de paiement sur option (cas des transferts dans un pays autre que l&#8217;Union Europ\u00e9enne, l&#8217;Islande et la Norv\u00e8ge).<\/div>\n<\/li>\n<\/ul>\n<p align=\"justify\">Apr\u00e8s cette date, le d\u00e9lai de d\u00e9p\u00f4t de la d\u00e9claration n\u00b0 2074-ET est le d\u00e9lai de droit commun. Pour plus de pr\u00e9cisions, reportez-vous \u00e0 la notice n\u00b0 2074-ET-NOT disponible sur ce site.<\/p>\n<p align=\"justify\"><strong>Attention<\/strong>, le report de la date limite de d\u00e9p\u00f4t ne concerne que le formulaire n\u00b0 2074-ET. La date limite de d\u00e9p\u00f4t des d\u00e9clarations de revenus n\u00b0 2042 et n\u00b0 2042 C (et, le cas \u00e9ch\u00e9ant, des autres d\u00e9clarations annexes) reste fix\u00e9e selon le d\u00e9lai de droit commun et ne b\u00e9n\u00e9ficie pas de ce report exceptionnel au 15 novembre 2012. &#8220;<\/p>\n<p align=\"justify\">T\u00e9l\u00e9chargez la notice et le formulaire : <a href=\"http:\/\/www.impots.gouv.fr\/portal\/dgi\/public\/popup;jsessionid=HGECUDKNLDXKPQFIEIPSFEY?temNvlPopUp=true&amp;action=openImprime&amp;docOid=ficheformulaire_3829&amp;typePage=ifi01&amp;hlquery=null\" target=\"_blank\">lien<\/a><\/p>\n<a class=\"synved-social-button synved-social-button-share synved-social-size-24 synved-social-resolution-normal synved-social-provider-facebook nolightbox\" data-provider=\"facebook\" target=\"_blank\" rel=\"nofollow\" title=\"Partagez sur facebook\" 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Elle rappelle et confirme le principe visant \u00e0 imposer \u00e0 l&#8217;imp\u00f4t sur le revenu et aux pr\u00e9l\u00e8vements sociaux certaines plus-values latentes sur droits sociaux, valeurs, titres ou droits, sous condition tenant \u00e0 l\u2019importance des participations d\u00e9tenues, les cr\u00e9ances trouvant leur origine dans une clause de &#8230; <a title=\"&#8220;Exit Tax&#8221; &#8211; Commentaires de l&#8217;administration fiscale\" class=\"read-more\" href=\"https:\/\/www.rhexpat.com\/blog\/exit-tax-commentaires-de-ladministration-fiscale\/\" aria-label=\"Plus sur &#8220;Exit Tax&#8221; &#8211; Commentaires de l&#8217;administration fiscale\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"generate_page_header":"","footnotes":""},"categories":[24],"tags":[135],"class_list":["post-2010","post","type-post","status-publish","format-standard","hentry","category-24","tag-ami"],"_links":{"self":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/2010","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/comments?post=2010"}],"version-history":[{"count":1,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/2010\/revisions"}],"predecessor-version":[{"id":2011,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/2010\/revisions\/2011"}],"wp:attachment":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/media?parent=2010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/categories?post=2010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/tags?post=2010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}