{"id":12282,"date":"2025-06-26T00:00:00","date_gmt":"2025-06-25T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/delai-de-reprise-et-fausse-domiciliation-fiscale-precisions-utiles\/"},"modified":"2025-06-26T00:00:00","modified_gmt":"2025-06-25T22:00:00","slug":"delai-de-reprise-et-fausse-domiciliation-fiscale-precisions-utiles","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/delai-de-reprise-et-fausse-domiciliation-fiscale-precisions-utiles\/","title":{"rendered":"D\u00e9lai de reprise et fausse domiciliation fiscale : pr\u00e9cisions utiles"},"content":{"rendered":"<p>La loi de finances pour 2025 a \u00e9tendu l\u2019application du d\u00e9lai de reprise allong\u00e9 de 10 ans de l\u2019administration fiscale \u00e0 l\u2019ensemble des situations dans lesquelles l\u2019administration remet en cause une fausse domiciliation fiscale \u00e0 l\u2019\u00e9tranger. Quelles sont les situations concern\u00e9es ? R\u00e9ponse du Gouvernement\u2026<\/p>\n<h2>D\u00e9lai de reprise de 10 ans : la notion de \u00ab fausse \u00bb domiciliation est pr\u00e9cis\u00e9e<\/h2>\n<p>Force est de constater que certains particuliers se d\u00e9clarent domicili\u00e9s \u00e0 l\u2019\u00e9tranger alors que leur domicile fiscal est en r\u00e9alit\u00e9 situ\u00e9 en France, en vue de se soustraire en France \u00e0 tout ou partie de leurs obligations fiscales. Une situation qui contraint l\u2019administration fiscale \u00e0 mener des investigations approfondies, longues et complexes pour remettre en cause ces fausses domiciliations.<\/p>\n<p>En mati\u00e8re d\u2019imp\u00f4t sur le revenu, l\u2019administration doit normalement agir (si elle entend rectifier des bases d\u2019impositions) avant le 31 d\u00e9cembre de la 3e ann\u00e9e qui suit celle au titre de laquelle l\u2019imposition est due.<\/p>\n<p>Jusqu\u2019au 1er janvier 2025, l\u2019administration ne pouvait se pr\u00e9valoir du d\u00e9lai de reprise allong\u00e9 de 10 ans qu\u2019\u00e0 l\u2019\u00e9gard des contribuables qui avaient omis de d\u00e9clarer des comptes d\u00e9tenus ou des contrats de capitalisation souscrits \u00e0 l\u2019\u00e9tranger et pour les seuls avoirs figurant sur ces comptes.<\/p>\n<p>Mais la loi de finances pour 2025 a \u00e9tendu ce d\u00e9lai de 10 ans, \u00e0 compter du 1er janvier 2025, \u00e0 l\u2019ensemble des situations dans lesquelles l\u2019administration remet en cause une fausse domiciliation fiscale \u00e0 l\u2019\u00e9tranger, laissant ainsi \u00e0 l\u2019administration fiscale le temps n\u00e9cessaire \u00e0 l\u2019\u00e9tablissement de la domiciliation r\u00e9elle du particulier, ainsi qu\u2019aux impositions dues \u00e0 raison de l\u2019ensemble des revenus et avoirs concern\u00e9s.<\/p>\n<p>Toutefois, une incertitude restait en suspens sur le sens donn\u00e9 \u00e0 cette \u00ab fausse \u00bb domiciliation.<\/p>\n<p>Interrog\u00e9 sur ce point, le Gouvernement vient d\u2019apporter des pr\u00e9cisions importantes.<\/p>\n<p>Il rappelle, dans un premier temps, que cette nouvelle disposition issue de la loi de finances ne modifie pas les r\u00e8gles de d\u00e9termination de la r\u00e9sidence fiscale, mais qu\u2019elle a pour objet de donner \u00e0 l&#8217;administration le temps n\u00e9cessaire pour remettre en cause la situation des contribuables qui, \u00ab afin de se soustraire en France \u00e0 tout ou partie de leurs obligations fiscales, se d\u00e9clarent domicili\u00e9s \u00e0 l&#8217;\u00e9tranger alors que leur domicile fiscal est en r\u00e9alit\u00e9 situ\u00e9 en France \u00bb.<\/p>\n<p>Dans ce cadre, sont concern\u00e9es par le d\u00e9lai de reprise de 10 ans les situations dans lesquelles il existe une manifestation claire, quelle qu&#8217;en soit la forme, de l&#8217;intention du contribuable, afin de se soustraire en France \u00e0 tout ou partie de ses obligations fiscales, de se pr\u00e9valoir d&#8217;une domiciliation fiscale \u00e0 l&#8217;\u00e9tranger et dont l&#8217;administration \u00e9tablit qu&#8217;elle est contraire \u00e0 la r\u00e9alit\u00e9 au regard des r\u00e8gles de droit, internes ou conventionnelles, applicables.<\/p>\n<p>Parce que le d\u00e9lai de reprise de droit commun de 3 ans n\u2019est pas suffisant dans ces situations, ce d\u00e9lai de 10 ans permettra \u00e0 l\u2019administration fiscale de disposer du temps n\u00e9cessaire pour \u00e9tablir la domiciliation r\u00e9elle du contribuable, ainsi que les impositions dues \u00e0 raison de l&#8217;ensemble des revenus et avoirs concern\u00e9s.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.senat.fr\/questions\/base\/2025\/qSEQ250303693.html\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Ruelle, S\u00e9nat, du 5 juin 2025, no 03693<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/delai-de-reprise-et-fausse-domiciliation-fiscale-precisions-utiles\" target=\"_blank\">D\u00e9lai de reprise et fausse domiciliation fiscale : pr\u00e9cisions utiles<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_faussedomicialitionfiscale.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de finances pour 2025 a \u00e9tendu l\u2019application du d\u00e9lai de reprise allong\u00e9 de 10 ans de l\u2019administration fiscale \u00e0 l\u2019ensemble des situations dans lesquelles l\u2019administration remet en cause une fausse domiciliation fiscale \u00e0 l\u2019\u00e9tranger. Quelles sont les situations concern\u00e9es ? R\u00e9ponse du Gouvernement\u2026<\/p>\n","protected":false},"author":0,"featured_media":12283,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-12282","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D\u00e9lai de reprise et fausse domiciliation fiscale : pr\u00e9cisions utiles - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/delai-de-reprise-et-fausse-domiciliation-fiscale-precisions-utiles\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9lai de reprise et fausse domiciliation fiscale : pr\u00e9cisions utiles - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La loi de finances pour 2025 a \u00e9tendu l\u2019application du d\u00e9lai de reprise allong\u00e9 de 10 ans de l\u2019administration fiscale \u00e0 l\u2019ensemble des situations dans lesquelles l\u2019administration remet en cause une fausse domiciliation fiscale \u00e0 l\u2019\u00e9tranger. 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