Régularisation fiscale en Israël
Auteur | Jonathan Chazkal |
L'administration fiscale israélienne admet, depuis le 15 novembre 2011, la régularisation spontanée de leurs revenus étrangers (par hypothèse non déclarés) par les résidents fiscaux d'Israël, sous certaines conditions. La mesure mène à l'octroi d'une immunité pénale, outre l'aspect de régularisation fiscale. Cette régularisation vise uniquement le patrimoine non déclaré situé à l'étranger, et non les avoirs détenus en Israël.
La mesure peut être employée jusqu'au 30 juin 2012. Passé cette date, les autorités israéliennes " retrouvent " leur droit d'utiliser toute mesure, pénale et/ou fiscale, afin de rectifier la situation du contribuable qui disposerait d'avoirs non déclarés à l'étranger.
Jusqu'en 2003, les résidents israéliens étaient imposés sur base d'une méthode territoriale, soit une taxation fondée, en grande majorité, sur les revenus " indigènes " de ces résidents. Sous réserve d'un certain nombre d'exceptions, les revenus d'origine étrangère étaient exclus de cette même base imposable à l'impôt israélien. Depuis le 1er janvier 2003, et l'Acte rectificatif n° 132 du Code israélien des impôts sur le revenu, la méthode territoriale a été abandonnée, au profit d'une méthode d’imposition personnelle : chaque résident est imposé sur l’ensemble de ses revenus mondiaux, qu’il se voit donc dans l’obligation de déclarer. De nombreux contribuables, non avisés de cette modification, sont depuis lors considérés, en cas de rectification de leur situation imposable...
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