Des chalets noirs dans la neige blanche ...
Auteur | Thierry Afschrift |
Le débat sur le secret bancaire occulte d'autres réalités, cruelles pour certains contribuables.
La modification des conventions préventives de la double imposition ne concerne en effet pas que le secret bancaire.
Dans le cas précis de la Suisse, la plupart des conventions conclues par ce pays ne se bornaient pas à sauvegarder le secret bancaire, mais comportaient une clause limitant l'échange de renseignements à ce qui était nécessaire pour l'application de la convention. Dans la plupart des cas, cela impliquait que l'échange de renseignements n'avait lieu qu'à la demande du contribuable, qui sollicitait une exemption d'impôt.
Dans le cas par exemple de la convention belgo-helvétique préventive de la double imposition, il n'était jusqu'à présent pas possible pour le fisc belge d'obtenir des renseignements de l'administration suisse, pour appliquer la loi fiscale belge, c'est-à-dire concrètement pour imposer des contribuables belges.
C'est ainsi que le fisc n'a pas la possibilité, actuellement, d'obtenir du fisc suisse des renseignements portant sur l'identité des propriétaires belges de chalets, d'appartements, ou d'autres biens immobiliers en Suisse.
Or, ce renseignement est d'autant plus pertinent que la quasi-totalité des propriétaires belges de biens suisses en sont propriétaires à titre personnel, en raison de stipulations de la loi suisse (Lex Friedrich), qui rend extrêmement difficile l'acquisition par des étrangers de biens par l'intermédiaire d'une société.
Des nouvelles conventions signées par la Suisse comportent un droit, pour l'Etat demandant des renseignements, qui déroge non seulement au secret bancaire, mais qui, plus fondamentalement, permet un échange de renseignements pour l'application de la loi étrangère (par hypothèse, belge).
Dès lors, le fisc belge pourra demander dorénavant, à l'administration suisse, des renseignements quant à l'éventuelle propriété par un résident belge de biens en...
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