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Personne Physique > Placements Collectifs De Capitaux > Flashcards

Placements Collectifs De Capitaux Flashcards

1
Q

Année d’introduction de la LPCC et de l’OPCC

A

2007

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2
Q

4 types de PCC selon la LPCC
ouvert ou fermé

A

Ouvert:
- FPC
- SICAV

Fermé:
- SCPC
- SICAF

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3
Q

FCP, SICAV et SCPC
principes d’imposition

A

Art. 10 al. 2 LIFD
Solution fiduciaire: fiscalement les revenus et la fortune du PCC sont imputés à l’investisseur (transparence)

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4
Q

SICAF
principes d’imposition

A

Art. 49 al. 2 LIFD
Imposée comme des sociétés de capitaux

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5
Q

PCC - RIA sur rendements de participation suisse

A
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6
Q

PCC - RIS sur rendement de participation étrangère
Règles

A
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7
Q

PCC - RIS sur rendement de participation étrangère
Exception

A
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Personne Physique (2 decks)

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