projets
ATA/681/1996 ΓÇó Forfait taxation exception for international officials' succession tax
ATA/681/1996Cour de justice / Chambre administrative19 nov. 1996Dismissed
The case concerned whether the estate of a deceased international official could benefit from the succession tax exception in Art. 5(3) LDS. The Federal Supreme Court held that the provision applies only if the taxpayer was actually subject to lump-sum taxation at the time of death. Because, since 1985, international officials no longer had the option to choose lump-sum taxation upon retirement, the condition was not met. The appeal was dismissed.
Art. 5 al. 3 LDS; succession tax exemption for taxpayers taxed at a lump sum at death. The special rule presupposes that the deceased was in fact subject to lump-sum taxation at the time of death. Where, by reason of subsequent federal and cantonal practice, international officials can no longer opt for lump-sum taxation upon retirement, the statutory condition is not fulfilled. For direct federal tax, any gainful activity carried out in Switzerland excludes lump-sum taxation, including activity performed by an official of an international institution (consid. not specified).
Descripteurs
IMPOT; FONCTIONNAIRE; INTERNATIONAL; SUCCESSION; STATUT; EXONERATION FISCALE; DEDUCTION(SENS GENERAL); FORFAIT; MORT; BORDEREAU DE TAXATION; IMPOT SUR LES SUCCESSIONS ET LES DONATIONS; FIN
Normes
LDS.5 al.3
Résumé
Ne peuvent bénéficier de l'application de l'art. 5 al. 3 LDS que les contribuables qui étaient taxés à forfait au moment de leur décès. Or depuis 1985, les fonctionnaires internationaux n'ont plus la faculté d'opter pour une imposition forfaitaires au moment de sa retraite. Ce choix résulte d'une décision des autorités fédérales, puis cantonales. A propos de l'impôt fédéral direct, "le TF a estimé que toute activité lucrative exercée sur le territoire suisse exluait l'imposition à forfait, y compris celle exercée par un fonctionnaire d'une institution internationale".