{"id":397,"date":"2023-07-24T11:33:00","date_gmt":"2023-07-24T09:33:00","guid":{"rendered":"https:\/\/lexify.nextindustry.net\/?p=397"},"modified":"2025-03-21T15:03:29","modified_gmt":"2025-03-21T15:03:29","slug":"the-taxation-of-tokens-transferred-to-founders-by-the-issuing-company","status":"publish","type":"post","link":"https:\/\/lexify.io\/fr\/the-taxation-of-tokens-transferred-to-founders-by-the-issuing-company\/","title":{"rendered":"La taxation des jetons transf\u00e9r\u00e9s aux fondateurs par la soci\u00e9t\u00e9 \u00e9mettrice."},"content":{"rendered":"<p>La question des imp\u00f4ts directs et indirects pesant sur les entreprises (personnes morales) \u00e9mettant des jetons rev\u00eat un grand int\u00e9r\u00eat et une grande complexit\u00e9, tant en ce qui concerne leur qualification que leur valeur d'attribution en l'absence de march\u00e9.<\/p>\n\n\n\n<p>En ce qui concerne la qualification, il est bien connu qu'au stade de la conception et du d\u00e9veloppement de l'entreprise ou du produit, les start-ups n'ont g\u00e9n\u00e9ralement pas acc\u00e8s \u00e0 de grandes quantit\u00e9s de capitaux et, le plus souvent, elles ne g\u00e9n\u00e8rent pas de revenus. Afin de ne pas alourdir les \u00e9tats financiers de l'entreprise, le fondateur de l'entreprise n'est pas embauch\u00e9 par l'entreprise, ou l'est \u00e0 un salaire minimum, tant que l'entreprise en est au stade de la planification. Pour cette prestation de travail, le fondateur demande normalement \u00e0 \u00eatre pay\u00e9 par le transfert de futurs jetons \u00e9mis par l'entreprise elle-m\u00eame. Lorsqu'il adopte ce mode de paiement, la valeur du jeton est nulle. Une fois le jeton \u00e9mis, g\u00e9n\u00e9ralement apr\u00e8s des mois ou des ann\u00e9es de travail, la question de sa r\u00e9mun\u00e9ration et de sa qualification d'un point de vue fiscal se pose. En effet, la premi\u00e8re question \u00e0 se poser est de savoir s'il s'agit d'un salaire ou d'une distribution d\u00e9guis\u00e9e de b\u00e9n\u00e9fices.<\/p>\n\n\n\n<p>Conform\u00e9ment \u00e0 l'article 58 cpv. 1 lett. b de la loi sur l'imp\u00f4t f\u00e9d\u00e9ral direct (LIFD), elle peut \u00eatre consid\u00e9r\u00e9e comme une distribution d\u00e9guis\u00e9e de b\u00e9n\u00e9fices si, selon la jurisprudence du Tribunal f\u00e9d\u00e9ral (DTF 140 II 88, consid. 4.1.), trois conditions sont r\u00e9unies :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La prestation de l'entreprise doit \u00eatre accord\u00e9e sans contre-prestation correspondante;<\/li>\n\n\n\n<li>l'avantage concerne directement ou indirectement un actionnaire ou une personne proche, ce qui signifie que ce privil\u00e8ge ne serait pas accord\u00e9 dans les m\u00eames conditions \u00e0 un tiers ind\u00e9pendant ;<\/li>\n\n\n\n<li>la disproportion entre l'avantage et la performance correspondante doit \u00eatre reconnaissable par les organes de la soci\u00e9t\u00e9, c'est-\u00e0-dire que l'avantage pour l'actionnaire doit avoir \u00e9t\u00e9 accord\u00e9 intentionnellement.<\/li>\n<\/ul>\n\n\n\n<p>Si les deuxi\u00e8me et troisi\u00e8me conditions peuvent susciter des doutes, en revanche, outre l'absence de disproportion entre le service et la contrepartie aff\u00e9rente donn\u00e9e par le dernier point, c'est surtout la premi\u00e8re condition qui exclut une qualification de distribution d\u00e9guis\u00e9e de b\u00e9n\u00e9fices, puisque le fondateur, \u00e0 toutes fins utiles, rend des services au profit de l'entreprise, justifi\u00e9s par des usages professionnels et r\u00e9mun\u00e9r\u00e9s sous forme de jetons. De plus, si le service avait \u00e9t\u00e9 effectu\u00e9 par un tiers ind\u00e9pendant, il aurait de toute fa\u00e7on \u00e9t\u00e9 pay\u00e9 pour le travail effectu\u00e9. Par cons\u00e9quent, nous pouvons consid\u00e9rer que le paiement de jetons aux fondateurs doit \u00eatre qualifi\u00e9 de salaire et non de dividende.<\/p>\n\n\n\n<p class=\"translation-block\">More difficult, is the question about what is the tax value of tokens delivered to founders. Based on the 2018 Federal Tax Administration (AFC) working paper, the value to be taken as a reference is the token value at the time of receipt of the benefit or upon the acquisition of a fixed legal right to the benefit. However, the AFC\u2019s 2021 working paper (p. 11) indicates that \u201c<em>tokens issued in the foundation process should be valued at a minimum similarly to tokens issued to independent third parties during the pre-Sale stages. If the current appraisal value cannot be determined, the token should be stated at the initial purchase price, converted to Swiss francs<\/em>.\u201d<\/p>\n\n\n\n<p>Malheureusement, cette pratique ne prend pas en compte le risque des fondateurs, qui sont pay\u00e9s en jetons bien avant la phase de pr\u00e9vente. \u00c0 notre avis, il est possible de donner aux fondateurs un montant inf\u00e9rieur \u00e0 la valeur de pr\u00e9vente, \u00e0 condition qu'il se soit \u00e9coul\u00e9 suffisamment de temps entre le moment de la pr\u00e9vente et le d\u00e9but de l'activit\u00e9 du fondateur, afin de g\u00e9n\u00e9rer la valeur du jeton de pr\u00e9vente. Le jeton ne peut \u00e9videmment pas \u00eatre vendu \u00e0 une valeur nulle.<\/p>\n\n\n\n<p>Une fois vers\u00e9s \u00e0 leurs fondateurs, les tokens sont consid\u00e9r\u00e9s fiscalement par l'AFC comme un simple moyen de paiement ou plut\u00f4t comme une monnaie \u00e9trang\u00e8re \"traditionnelle\". Ainsi, en cas de r\u00e9mun\u00e9rations en crypto-monnaies, elles sont impos\u00e9es comme un revenu en monnaie \u00e9trang\u00e8re, \u00e9valu\u00e9 au minimum de mani\u00e8re similaire aux tokens \u00e9mis \u00e0 des tiers lors des phases de pr\u00e9vente, \u00e0 convertir en CHF au taux de change du jour ou au taux de change moyen. En revanche, il n'y a pas de cons\u00e9quences fiscales suppl\u00e9mentaires, telles que l'imp\u00f4t anticip\u00e9 et le droit de timbre.<\/p>","protected":false},"excerpt":{"rendered":"<p>The issue of direct and indirect taxes impacting companies (legal entities) issuing [&hellip;]<\/p>","protected":false},"author":2,"featured_media":393,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"","ast-breadcrumbs-content":"","ast-featured-img":"","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":"default","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 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