Editorial - Rubik: la fausse bonne idée
Auteur | Thierry Afschrift |
La Suisse fait l’objet de pressions considérables de la part des Etats-Unis et de l’Union européenne, qui voudraient non seulement l’obliger à renoncer à son secret bancaire (ce qu’en réalité elle fait déjà, étape par étape), mais aussi à obliger ses banques à participer à un échange automatique d’informations concernant les revenus perçus par des résidents étrangers.
Voulant échapper à l’accusation, d’ailleurs injustifiée, de complicité envers la fraude fiscale, la Suisse a cru y répondre adéquatement en proposant le système « Rubik ».
Elle a ainsi conclu avec l’Autriche, le Royaume-Uni et, sous réserve de ratification, l’Allemagne, des accords prévoyant que, dorénavant, les banques suisses prélèveront un « précompte » sur les revenus des résidents de ces pays et que cette somme reviendrait intégralement à l’administration fiscale du pays de résidence. Le système permet à la Suisse d’affirmer, à juste titre, que, tout en maintenant le secret bancaire, puisque l’identité du détenteur du compte n’est pas communiquée au fisc étranger, non seulement elle assure le paiement des impôts effectivement dus, mais elle y coopère même activement.
Les pays qui ont conclu une telle convention ont toutefois exigé qu’elle s’applique avec un effet rétroactif de 9 ou 10 ans, et qu’un prélèvement forfaitaire, durement négocié, serait effectué d’office par les banques suisses, sur la base de la situation des comptes à une date passée, sur les clients qui auraient encore un compte à une date future fixée dans la convention.
Le prélèvement serait pratiqué d’autorité sur les comptes des clients encore ouverts à cette dernière date.
Le client de la banque suisse n’a dès lors d’autre alternative que d’accepter que l’on retire le substantiel prélèvement sur le capital, ou de clôturer son compte dans la banque suisse, sans ouvrir un autre compte bancaire en Suisse, avant...
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