Quel avenir pour les comptes suisses?
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, de l'Université Libre de Bruxelles |
Le 1er juillet 2005, la directive sur l'Èpargne entrera en vigueur dans l'Union europÈenne. Cette directive a pour objet d'assurer une imposition effective des intÈrÍts sur les placements d'Èpargne transfrontaliers versÈs ‡ des particuliers au sein de l'Union europÈenne. Plus particuliËrement, la directive impose aux Etats-membres de l'Union europÈenne de procÈder ‡ l'Èchange automatique d'informations sur les paiements d'intÈrÍts effectuÈs, par les agents payeurs Ètablis sur leur territoire, ‡ des personnes physiques rÈsidentes d'un autre Etat-membre. Rappelons que, par exception, la Belgique, le Luxembourg et l'Autriche sont autorisÈs, pendant une pÈriode transitoire, ‡ ne pas procÈder ‡ l'Èchange automatique d'informations et ‡ percevoir une retenue ‡ la source, sur ces revenus, de 15 % pendant les trois premiËres annÈes (2005-2007), 20 % pendant les trois annÈes suivantes (2008-2010) et de 35 % par la suite.
Les dispositions contenues dans la directive sur l'Èpargne touchent Ègalement des Etats non-membres de l'Union europÈenne dont la Suisse. En effet, aprËs plusieurs annÈes de nÈgociations, l'Union europÈenne et la Suisse ont signÈ un accord par lequel la Suisse s'engage ‡ appliquer, ‡ partir du 1er juillet 2005, des mesures Èquivalentes ‡ celles prÈvues dans la directive sur l'Èpargne. Les mesures Èquivalentes comprennent, entre autres, une retenue ‡ la source sur les intÈrÍts de l'Èpargne versÈs aux rÈsidents d'Etats membres de l'Union europÈenne, une communication volontaire d'informations relatives au paiement d'intÈrÍts si le...
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