Paypal et l’obligation de déclaration des comptes ouverts à l’étranger
Auteur | Nicolas Themelin |
Le résident fiscal belge est tenu d’indiquer, dans sa déclaration fiscale annuelle, si un ou plusieurs comptes étaient ouverts à un moment quelconque de l’exercice imposable, auprès d’un établissement de banque, de change, de crédit ou d’épargne établi à l’étranger, soit à son nom, soit au nom d’un de ses enfants dont il avait la jouissance légale des revenus.
S’il répond « oui » à la question posée, il lui faut également mentionner dans sa déclaration fiscale annuelle, par compte, les nom et prénom du titulaire du compte ainsi que le pays où ce compte était ouvert.
Une obligation de déclaration similaire existe pour le résident fiscal français vis-à-vis de sa propre administration fiscale et un jugement français a récemment décidé que les comptes ouverts, utilisés ou clos à l’étranger auxquels s’applique l’obligation de déclaration telle qu’elle est prévue par le droit fiscal français, s’entendent des comptes ouverts auprès de toute personne de droit public ou privé qui reçoit habituellement en dépôt des valeurs mobilières, titres ou espèces. Elle en a conclu que l’obligation de déclaration des comptes à l’étranger s’entend également d’un compte Paypal.
Suivant cette décision, rendue par le Tribunal administratif de Pau le 25 avril 2013, un compte ouvert auprès de la société Paypal Europe, qui permet à son titulaire, disposant d’une adresse de courrier électronique et d’un mot de passe, d’avoir accès à des services de paiement et de procéder à des achats en ligne, constitue dès lors un...
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