{"id":4896,"date":"2017-08-01T14:26:37","date_gmt":"2017-08-01T12:26:37","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=4896"},"modified":"2021-01-25T17:44:50","modified_gmt":"2021-01-25T16:44:50","slug":"france-presomption-irrefragable-de-fraude-fiscale-et-trusts-clap-de-fin%e2%80%af","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/france-presomption-irrefragable-de-fraude-fiscale-et-trusts-clap-de-fin%e2%80%af\/","title":{"rendered":"France: Pr\u00e9somption irr\u00e9fragable de fraude fiscale et trusts \u2013 Clap de fin\u202f?"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>Le 1er mars 2017, le Conseil constitutionnel fran\u00e7ais a rendu une d\u00e9cision remettant partiellement en cause le dispositif de dissuasion fiscale existant \u00e0 l\u2019\u00e9gard des contribuables fran\u00e7ais qui sont constituants ou b\u00e9n\u00e9ficiaires de trusts ou de fondations (ou autres structures offshores de d\u00e9tention d\u2019actifs). Les auteurs Bonnard, Mabru et Serre analysent les cons\u00e9quences de cette d\u00e9cision.<\/p>\n","protected":false},"author":448,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":699,"display_name":"Yves Bonnard","first_name":"Yves","last_name":"Bonnard","description":"","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/09\/bonnard-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/yves-bonnard\/"},{"ID":700,"display_name":"Jean-Philippe Mabru","first_name":"Jean-Philippe","last_name":"Mabru","description":"","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/09\/mabru-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/jean-philippe-mabru\/"},{"ID":701,"display_name":"Aymeric Serre","first_name":"Aymeric","last_name":"Serre","description":"","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/09\/serre-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/aymeric-serre\/"}],"related_sht_promodule":["<a href=\"https:\/\/steuerportal.ch\/fachmodule\/steuerrevue\/abhandlungen\/\">Steuer Revue &#8594; Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/france-presomption-irrefragable-de-fraude-fiscale-et-trusts-clap-de-fin%e2%80%af\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-4896","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[699,700,701]},"shp_steuerportal_must_use":{"translations":[{"id":4896,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/france-presomption-irrefragable-de-fraude-fiscale-et-trusts-clap-de-fin%e2%80%af\/","title":{"rendered":"France: Pr\u00e9somption irr\u00e9fragable de fraude fiscale et trusts \u2013 Clap de fin\u202f?"},"language":"de"}]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>France: Pr\u00e9somption irr\u00e9fragable de fraude fiscale et trusts \u2013 Clap de fin\u202f? &#8226; steuerportal.ch<\/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:\/\/steuerportal.ch\/fr\/articles-specialises\/france-presomption-irrefragable-de-fraude-fiscale-et-trusts-clap-de-fin%e2%80%af\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"France: Pr\u00e9somption irr\u00e9fragable de fraude fiscale et trusts \u2013 Clap de fin\u202f? &#8226; steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Le 1er mars 2017, le Conseil constitutionnel fran\u00e7ais a rendu une d\u00e9cision remettant partiellement en cause le dispositif de dissuasion fiscale existant \u00e0 l\u2019\u00e9gard des contribuables fran\u00e7ais qui sont constituants ou b\u00e9n\u00e9ficiaires de trusts ou de fondations (ou autres structures offshores de d\u00e9tention d\u2019actifs). 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