642.11 LI

CH-VD

Art. 13 LOI sur les impôts directs cantonaux (LI) - Succession fiscale [ 10 ]

Partie II, Titre I, Chapitre III

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Art. 13 LI · Succession fiscale [ 10 ]

1. Les héritiers d'un contribuable défunt lui succèdent dans ses droits et ses obligations. Ils répondent solidairement des impôts dus par le défunt jusqu'à concurrence de leur part héréditaire, y compris les avancements d'hoirie.

2. Le conjoint survivant est responsable jusqu'à concurrence de sa part héréditaire et, s'il reçoit, du fait de son régime matrimonial, une part du bénéfice ou de la communauté supérieure à sa part légale selon le droit suisse, jusqu'à concurrence de ce montant supplémentaire.

2bis. Le partenaire enregistré survivant est responsable jusqu'à concurrence de sa part héréditaire et du montant qu'il reçoit en vertu d'une convention sur les biens au sens de l'article 25, alinéa 1 de la loi fédérale du 18 juin 2004 sur le partenariat enregistré entre personnes du même sexe [B] .

3. L'Etat peut exiger des sûretés. Les articles 233, alinéas 2 à 4, et 239 sont applicables par analogie.

← Art. 12 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 14 LI →

Décisions judiciaires appliquant cette disposition (9)

FI.2009.0006 · vd (art. 13 al. 1, 1ère phrase, LIFD)

Tax Security Deposit Appeal Regarding Evasion Schemes and Prescription

Cited in the reasoning regarding joint and several liability for tax debt.

FI.2013.0070 · vd (art. 13 al. 2 LI)

Taxpayer Repudiation of Succession Shields Surviving Spouse from Joint Tax Liability

The court confirmed the jurisprudence stating that when an heir repudiates the succession, the surviving spouse is only liable for their share of the global tax in case of outstanding balance.

ML.2013.328 · vd (Art. 13 al. 1 LI)

Inheritance Tax Enforcement and Prescription Appeal

Cited in the reasoning regarding the joint and several liability of heirs for the deceased's tax debts, which supports the basis for lifting the opposition against the appellant.

FI.2009.0059 · vd (art. 13 al. 2 LI)

Taxpayer Liability for Jointly Assessed Tax After Repudiation of Spouse's Estate

Cited as the rule governing the surviving spouse's liability after renunciation of inheritance, which the court interpreted in conjunction with Art. 14 al. 1 LI.

FI.1998.0045 · vd (art. 13 al. 1 LIFD)

Tax Reassessment and Penalties for Undisclosed Consulting Income (1991-1996)

Cited in the reasoning regarding the joint and several liability for taxes due by the couple up to August 31, 1994.

FI.1996.0100 · vd (art. 13, 20 al. 1 lettre b LI)

Tax Reassessments and Fines Appeal (1987-1994)

Cited in the reasoning section regarding the taxation of income from a general partnership (SNC).

FI.1997.0061 · vd (art. 13 al. 1 LIFD)

Taxpayer Liability for Former Spouse's Pre-Separation Taxes

Cited for comparison with cantonal law regarding the end of joint liability after separation.

FI.1997.0061 · vd (art. 13 al. 1, 2ème phrase LIFD)

Taxpayer Liability for Former Spouse's Pre-Separation Taxes

Cited in the context of legal doctrine discussing the federal approach where liability is limited to one's share if the other spouse is insolvent.

FI.1997.0061 · vd (art. 13 al. 2 LIFD)

Taxpayer Liability for Former Spouse's Pre-Separation Taxes

Cited for comparison with cantonal law regarding the end of joint liability after separation.