La France veut pouvoir taxer les plus-values réalisées par des Soparfi sur des actions de sociétés immobilières
Auteur | Nicolas Themelin |
A la demande de l’administration française, la France et le Luxembourg renégocient actuellement leur convention préventive de la double imposition. Il peut d’ores et déjà être utile de préciser la position et l’intention de la France dans ces négociations.
L’objectif de l’administration française serait de modifier l’avenant du 24 novembre 2006 afin de permettre l’imposition en France des plus-values réalisées par des sociétés luxembourgeoises n’ayant pas d’établissement stable en France, lors de la cession de titres de sociétés françaises à prépondérance immobilière.
En l’état, la convention ne contient aucune disposition précisant la nature des revenus réalisés en une telle occasion. Dans le silence du texte, ces revenus sont considérés comme des revenus d’entreprises commerciales, lesquels ne sont imposables en France, à l’impôt des sociétés, que s’ils sont réalisés par l’intermédiaire d’un établissement stable situé sur le territoire français.
Ainsi, en l’absence d’un tel établissement stable, le pouvoir d’imposition portant sur les plus-values réalisées lors de la cession de titres de sociétés françaises à prépondérance immobilière appartient au Luxembourg. Cependant, en vertu de la législation fiscale luxembourgeoise, ces plus-values sont exonérées d’impôt, sous certaines conditions.
Insupportable pour l’administration française, cette situation aboutit en bref à une double exonération des plus-values de cession réalisées par des...
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