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Forfait taxation exception for international officials' succession tax

ATA/681/1996Cour de justice / Chambre administrative19 nov. 1996Dismissed

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Résumé Omnilex

The case concerned whether the estate of a deceased international official could benefit from the succession tax exception in Art. 5(3) LDS. The Federal Supreme Court held that the provision applies only if the taxpayer was actually subject to lump-sum taxation at the time of death. Because, since 1985, international officials no longer had the option to choose lump-sum taxation upon retirement, the condition was not met. The appeal was dismissed.

Regeste Omnilex

Art. 5 al. 3 LDS; succession tax exemption for taxpayers taxed at a lump sum at death. The special rule presupposes that the deceased was in fact subject to lump-sum taxation at the time of death. Where, by reason of subsequent federal and cantonal practice, international officials can no longer opt for lump-sum taxation upon retirement, the statutory condition is not fulfilled. For direct federal tax, any gainful activity carried out in Switzerland excludes lump-sum taxation, including activity performed by an official of an international institution (consid. not specified).

Texte intégral

Descripteurs

IMPOT; FONCTIONNAIRE; INTERNATIONAL; SUCCESSION; STATUT; EXONERATION FISCALE; DEDUCTION(SENS GENERAL); FORFAIT; MORT; BORDEREAU DE TAXATION; IMPOT SUR LES SUCCESSIONS ET LES DONATIONS; FIN

Normes

LDS.5 al.3

Résumé

Ne peuvent bénéficier de l'application de l'art. 5 al. 3 LDS que les contribuables qui étaient taxés à forfait au moment de leur décès. Or depuis 1985, les fonctionnaires internationaux n'ont plus la faculté d'opter pour une imposition forfaitaires au moment de sa retraite. Ce choix résulte d'une décision des autorités fédérales, puis cantonales. A propos de l'impôt fédéral direct, "le TF a estimé que toute activité lucrative exercée sur le territoire suisse exluait l'imposition à forfait, y compris celle exercée par un fonctionnaire d'une institution internationale".

Mots-clés

taxationsuccession taxinternational officiallump-sum taxationexemptionretirementdeathdirect federal tax

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether Art. 5(3) LDS applies to an international official's estate after death.

Solution extraite

Only taxpayers who were actually taxed at a lump sum at the time of death can benefit from Art. 5(3) LDS. Since international officials had no lump-sum taxation option upon retirement after 1985, the exemption did not apply.

Motifs extraits

The court held that the statutory benefit is tied to the taxpayer's actual tax status at death. Because the relevant administrative choices made after 1985 removed the possibility for international officials to opt for lump-sum taxation at retirement, they could not satisfy the condition of being taxed forfait at death.

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