{"id":674,"date":"2024-10-14T16:34:54","date_gmt":"2024-10-14T14:34:54","guid":{"rendered":"https:\/\/map-dev.ch\/cornamusaz-backup\/?p=674"},"modified":"2024-10-18T10:41:48","modified_gmt":"2024-10-18T08:41:48","slug":"fondation-et-fiscalite-exoneration-et-specificites-du-canton-de-vaud","status":"publish","type":"post","link":"https:\/\/map-dev.ch\/cornamusaz-backup\/blog\/fondation-et-fiscalite-exoneration-et-specificites-du-canton-de-vaud\/","title":{"rendered":"Fondation et fiscalit\u00e9 : exon\u00e9ration et sp\u00e9cificit\u00e9s du canton de vaud"},"content":{"rendered":"

[vc_row full_width=\u00a0\u00bbstretch_row_content_no_spaces\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1541752623167{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;border-top-width: 0px !important;border-right-width: 0px !important;border-bottom-width: 0px !important;border-left-width: 0px !important;padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}\u00a0\u00bb el_class=\u00a0\u00bbover9000″][vc_column css_animation=\u00a0\u00bbfadeIn\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1538988133798{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;border-top-width: 0px !important;border-right-width: 0px !important;border-bottom-width: 0px !important;border-left-width: 0px !important;padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb63″ img_size=\u00a0\u00bbfull\u00a0\u00bb][\/vc_column][\/vc_row][vc_row css_animation=\u00a0\u00bbfadeInLeft\u00a0\u00bb][vc_column][vc_column_text css=\u00a0\u00bb.vc_custom_1729235076318{margin-bottom: 20px !important;}\u00a0\u00bb]<\/p>\n

Fondation et fiscalit\u00e9<\/span>: exon\u00e9ration et<\/span>\u00a0sp\u00e9cificit\u00e9s du<\/span> canton de Vaud<\/span><\/h1>\n

[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbpost-date\u00a0\u00bb][vc_column width=\u00a0\u00bb2\/3″][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]En 2023, dans le Canton de Vaud, plus de 2\u2019300 fondations et associations sont assujetties et exon\u00e9r\u00e9es d\u2019imp\u00f4ts en raison de leur but d\u2019utilit\u00e9 publique.<\/strong><\/p>\n

Leurs activit\u00e9s sont tr\u00e8s vari\u00e9es, d\u00e8s lors qu\u2019elles peuvent consister en des prestations de toute sorte, en particulier des versements de bourses, en passant par des organisations d\u2019\u00e9v\u00e9nements de diverses natures et importances.<\/p>\n

Dans un tel contexte et afin de garantir le respect du principe de d\u00e9sint\u00e9ressement, qui rev\u00eat une importance capitale lorsqu\u2019il s\u2019agit d\u2019une activit\u00e9 d\u2019utilit\u00e9 publique exon\u00e9r\u00e9e, I\u2019Administration Cantonale des Imp\u00f4ts Vaudoise a estim\u00e9 n\u00e9cessaire d\u2019ajuster sa pratique aux \u00e9volutions constat\u00e9es dans ce domaine.<\/p>\n

Selon la jurisprudence, I\u2019exon\u00e9ration pour but de pure utilit\u00e9 publique suppose en tous les cas la r\u00e9alisation des trois conditions minimales suivantes\u2009:<\/p>\n

    \n
  1. L\u2019activit\u00e9 pour laquelle une exon\u00e9ration est demand\u00e9e doit s\u2019exercer exclusivement au profit de I\u2019utilit\u00e9 publique ou du bien commun (condition de I\u2019exclusivit\u00e9 de I\u2019utilisation des fonds).<\/li>\n
  2. Les fonds consacr\u00e9s par la personne morale \u00e0 la poursuite du but justifiant I\u2019exon\u00e9ration doivent l\u2019\u00eatre pour toujours (condition de I\u2019irr\u00e9vocabilit\u00e9 de l\u2019affectation des fonds).<\/li>\n
  3. L\u2019institution doit mener une activit\u00e9 effectivement respectueuse de ses statuts (condition de I\u2019activit\u00e9 effective).<\/li>\n<\/ol>\n

    Hormis ces trois conditions g\u00e9n\u00e9rales, I\u2019exon\u00e9ration fond\u00e9e sur la poursuite de buts de pure utilit\u00e9 publique suppose en particulier la r\u00e9alisation des deux conditions sp\u00e9cifiques suivantes\u2009: I\u2019exercice d\u2019une activit\u00e9 d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral en faveur d\u2019un cercle ouvert de destinataires et le d\u00e9sint\u00e9ressement.<\/p>\n

    Il r\u00e9sulte de ce qui pr\u00e9c\u00e8de qu\u2019une activit\u00e9 n\u2019est d\u00e9sint\u00e9ress\u00e9e, au sens du droit fiscal, que si elle se fonde sur I\u2019altruisme, dans le sens d\u2019un d\u00e9vouement \u00e0 la collectivit\u00e9\u2009; le d\u00e9sint\u00e9ressement exigede la part des membres de la corporation ou de tiers un sacrifice en faveur de I\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral primant leurs propres int\u00e9r\u00eats.<\/p>\n

    En ce qui concerne I\u2019aspect particulier des mandats confi\u00e9s aux membres d\u2019un organe d\u2019une entit\u00e9 PUP (Pure Utilit\u00e9 Publique), la situation n\u2019est en th\u00e9orie pas probl\u00e9matique, d\u00e8s lorsqu\u2019il s\u2019agit d\u2019un service ponctuel rendu en dehors de I\u2019activit\u00e9 exerc\u00e9e ordinairement pour le compte de I\u2019organisation concern\u00e9e. Cela est particuli\u00e8rement vrai en pr\u00e9sence de membres qui ont des connaissances sp\u00e9cifiques et qui sont directement en lien avec les besoins de I\u2019institution PUP.<\/p>\n

    Toutefois, il est contraire au principe cardinal du d\u00e9sint\u00e9r\u00eat que les organes de l\u2019entit\u00e9 PUP s\u2019attribuent des mandats de mani\u00e8re syst\u00e9matique. L\u2019\u00e9conomie (potentielle) que peut repr\u00e9senter le fait de recourir \u00e0 des services en interne n\u2019est pas un motif recevable, d\u00e8s lors qu\u2019il ne compense pas le probl\u00e8me du conflit d\u2019int\u00e9r\u00eats, qu\u2019il est indispensable d\u2019\u00e9viter. D\u00e8s lors, un banquier membre du conseil d\u2019une fondation ne devrait pas attribuer un mandat \u00e0 son employeur par exemple.[\/vc_column_text][vc_row_inner][vc_column_inner width=\u00a0\u00bb1\/6″][vc_single_image image=\u00a0\u00bb669″ alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb\u00a0\u00bb][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/4″][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]R\u00e9daction:
    \nJulien Cornamusaz<\/strong>
    \nCEO & Directeur
    \nCornamusaz Finance SA[\/vc_column_text][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/4″][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/4″][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/3″][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]Nous constatons que l\u2019Administration Cantonale des Imp\u00f4ts du Canton de Vaud soumet des fondations \u00e0 une nouvelle \u00e9valuation de leur r\u00e9gime fiscal, en demandant force d\u00e9tails des cinq derni\u00e8res ann\u00e9es par exemple. La menace sous-jacente \u00e9tant de perdre l\u2019exon\u00e9ration si les directives sur la r\u00e9mun\u00e9ration n\u2019est pas suivie \u00e0 la lettre.<\/strong>[\/vc_column_text][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]\u2022Article 56, lettre g de la Loi f\u00e9d\u00e9rale du 14 d\u00e9cembre 1990 sur I\u2019imp\u00f4t f\u00e9d\u00e9ral direct (LIFD)<\/p>\n

    \u2022Article 90, alin\u00e9a 1, lettre g de la Loi du 4 juillet 2000 sur les imp\u00f4ts directs cantonaux (LI)<\/p>\n

    \u2022Administration Cantonale des Imp\u00f4ts, Lausanne[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]<\/p>\n

    Lire les derniers\u00a0articles<\/h2>\n

    [\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_basic_grid post_type=\u00a0\u00bbpost\u00a0\u00bb max_items=\u00a0\u00bb3″ item=\u00a0\u00bb439″ css=\u00a0\u00bb\u00a0\u00bb grid_id=\u00a0\u00bbvc_gid:1729240885449-eca2c019-c5fc-1″][vc_empty_space][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

    En 2023, dans le Canton de Vaud, plus de 2\u2019300 fondations et associations sont assujetties et exonn\u00e9r\u00e9es d\u2019imp\u00f4ts..<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"iawp_total_views":1,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-674","post","type-post","status-publish","format-standard","hentry","category-blog"],"yoast_head":"\nFondation et fiscalit\u00e9 : exon\u00e9ration et sp\u00e9cificit\u00e9s du canton de vaud | Cornamusaz Finance SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fondation et fiscalit\u00e9 : exon\u00e9ration et sp\u00e9cificit\u00e9s du canton de vaud | 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