{"id":2430,"date":"2023-10-10T12:48:29","date_gmt":"2023-10-10T13:48:29","guid":{"rendered":"https:\/\/taxlogicians.com\/?page_id=2430"},"modified":"2023-10-27T08:38:59","modified_gmt":"2023-10-27T09:38:59","slug":"fatca","status":"publish","type":"page","link":"https:\/\/taxlogicians.com\/fr\/fatca\/","title":{"rendered":"FATCA"},"content":{"rendered":"
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Loi sur la conformit\u00e9 fiscale des comptes \u00e9trangers (Foreign Account Tax Compliance Act - FATCA)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Qu'est-ce que le FATCA ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Principes de base\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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La loi FATCA (Foreign Account Tax Compliance Act) vise \u00e0 emp\u00eacher les contribuables am\u00e9ricains de ne pas d\u00e9clarer correctement les revenus ou les avoirs d\u00e9tenus sur des comptes \u00e0 l'\u00e9tranger. Concr\u00e8tement, cela signifie que les banques non am\u00e9ricaines doivent remplir un formulaire W-8 pour chaque compte afin d'indiquer si le titulaire du compte est un contribuable am\u00e9ricain ou non.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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RESPECT DE LA FISCALIT\u00c9\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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La conformit\u00e9 \u00e0 la FATCA prend diff\u00e9rentes formes en fonction de la classification de la personne dans le cadre de la FATCA. Un contribuable am\u00e9ricain individuel s'y conforme g\u00e9n\u00e9ralement en remplissant le formulaire 8938 pour d\u00e9clarer certains actifs \u00e9trangers.<\/p>

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Les institutions financi\u00e8res \u00e9trang\u00e8res (FFI) sont soumises \u00e0 des obligations de d\u00e9claration diff\u00e9rentes selon qu'elles se trouvent dans une juridiction relevant du mod\u00e8le 1 ou du mod\u00e8le 2 ; voir ci-dessous pour plus de d\u00e9tails.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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What is an IGA?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Comment les informations relatives aux titulaires de comptes sont-elles communiqu\u00e9es aux \u00c9tats-Unis ?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Les informations sur les comptes \u00e9trangers sont fournies (conform\u00e9ment \u00e0 la FATCA) selon deux grands mod\u00e8les : le mod\u00e8le 1 et le mod\u00e8le 2. Chaque accord sp\u00e9cifique entre les \u00c9tats-Unis et une juridiction \u00e9trang\u00e8re peut \u00eatre modifi\u00e9 par rapport aux mod\u00e8les standard, c'est pourquoi il convient d'obtenir un avis qualifi\u00e9 sur toute question relative \u00e0 la FATCA.<\/p>

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Dans le cadre des accords de type mod\u00e8le 1, une agence locale (normalement une partie du d\u00e9partement national du revenu ou du tr\u00e9sor) recueille toutes les informations relatives aux titulaires de comptes am\u00e9ricains dans cette juridiction et les transmet au Tr\u00e9sor am\u00e9ricain.<\/p>

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Dans le cadre d'un accord de type mod\u00e8le 2, chaque FFI (institution financi\u00e8re \u00e9trang\u00e8re), telle qu'une banque, communique directement au Tr\u00e9sor am\u00e9ricain les informations relatives \u00e0 ses titulaires de comptes am\u00e9ricains.\u00a0<\/p>

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En Europe, la plupart des pays ont conclu un accord de type mod\u00e8le 1, mais la Suisse et l'Autriche ont conclu des accords de type mod\u00e8le 2. Si vous \u00eates une FFI en Autriche ou en Suisse et que vous avez des questions sur la conformit\u00e9 FATCA, n'h\u00e9sitez pas \u00e0 nous contacter.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Ressources du Tr\u00e9sor am\u00e9ricain<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Veuillez consulter le lien suivant pour obtenir des informations actualis\u00e9es :\u00a0Foreign Account Tax Compliance Act | U.S. Department of the Treasury<\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t
IGA Agreement types as of August 2023<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Devis gratuit<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Demande de devis<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Nous travaillons g\u00e9n\u00e9ralement sur la base d'honoraires fixes, mais nous pouvons conclure d'autres accords en fonction des besoins.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tObtenir un devis<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Foreign Account Tax Compliance Act – FATCA What is FATCA? Basics FATCA, the Foreign Account Tax Compliance Act, has the intention of preventing US taxpayers from not properly reporting income and or assets held in foreign accounts. In practical terms, this requires non-US banks to file an appropriate W-8 series form for every account to …<\/p>\n

FATCA<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-2430","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/pages\/2430","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/comments?post=2430"}],"version-history":[{"count":97,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/pages\/2430\/revisions"}],"predecessor-version":[{"id":4338,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/pages\/2430\/revisions\/4338"}],"wp:attachment":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/media?parent=2430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}