{"id":32850,"date":"2024-01-15T10:33:33","date_gmt":"2024-01-15T09:33:33","guid":{"rendered":"https:\/\/fidulex.ch\/?p=32850"},"modified":"2024-10-28T10:07:44","modified_gmt":"2024-10-28T09:07:44","slug":"swiss-wealth-tax","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/impot-fortune-suisse\/","title":{"rendered":"Wealth Tax in Switzerland"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"32850\" class=\"elementor elementor-32850\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fdfe074 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fdfe074\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-577877d\" data-id=\"577877d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bb82ca3 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"bb82ca3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">L'imp\u00f4t sur la fortune est per\u00e7u sur la fortune nette<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">L'imp\u00f4t sur la fortune est progressif<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Chaque canton suisse applique son propre taux d'imposition<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les titres cot\u00e9s en bourse sont \u00e9valu\u00e9s selon leur valeur au 31 d\u00e9cembre <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea07905 elementor-widget elementor-widget-heading\" data-id=\"ea07905\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Imp\u00f4t sur la fortune : qu'est-ce que c'est ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cef417 elementor-widget elementor-widget-text-editor\" data-id=\"3cef417\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;imp\u00f4t sur la fortune en Suisse est un imp\u00f4t direct pr\u00e9lev\u00e9 sur la valeur totale des biens et actifs personnels d&rsquo;un individu. L\u2019imp\u00f4t est calcul\u00e9 sur la <strong>fortune nette<\/strong> du contribuable, c&rsquo;est \u00e0 dire tous les biens, sans tenir compte des dettes.<\/p><p>Contrairement \u00e0 l&rsquo;imp\u00f4t sur le revenu, qui est bas\u00e9 sur les revenus d&rsquo;une personne au cours d&rsquo;une ann\u00e9e, l&rsquo;imp\u00f4t sur la fortune se concentre sur la richesse accumul\u00e9e, et il est <strong>\u00e9valu\u00e9 au 31.12<\/strong>\u00a0pour ce qui est de la fortune mobili\u00e8re et au prix d\u2019acquisition pour les biens immobiliers.<\/p><p>L\u2019imp\u00f4t sur la fortune est pr\u00e9lev\u00e9e uniquement par le canton de r\u00e9sidence ou par le lieu d&rsquo;un bien immobilier. Cette comp\u00e9tence a \u00e9t\u00e9 confi\u00e9e aux cantons par la conf\u00e9d\u00e9ration et a \u00e9t\u00e9 codifi\u00e9e par l\u2019<strong><a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/1991\/1256_1256_1256\/fr#art_2\" target=\"_blank\" rel=\"noopener\">art. 2 de la LHID<\/a><\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47b9a67 elementor-widget elementor-widget-heading\" data-id=\"47b9a67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c9l\u00e9ments impos\u00e9s \u00e0 l'imp\u00f4t sur la fortune<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9184fbc elementor-widget elementor-widget-text-editor\" data-id=\"9184fbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Voici une liste non-exhaustive des diff\u00e9rents \u00e9l\u00e9ments sujets \u00e0 l&rsquo;imp\u00f4t sur la fortune, et qui doivent donc appara\u00eetre dans la <strong><a href=\"https:\/\/fidulex.ch\/particuliers\/declaration-impots-geneve\/\">d\u00e9claration d&rsquo;imp\u00f4ts<\/a><\/strong>. Ces \u00e9l\u00e9ments peuvent varier d&rsquo;un canton \u00e0 l&rsquo;autre.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-096f6f4 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"096f6f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Propri\u00e9t\u00e9s immobili\u00e8res :<\/b> Tous types d\u2019immeubles.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88c179a elementor-widget elementor-widget-text-editor\" data-id=\"88c179a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>On notera aussi que les immeubles dont vous \u00eates propri\u00e9taire \u00e0 l&rsquo;\u00e9tranger n&rsquo;influencent pas le taux d&rsquo;imposition, bien qu&rsquo;ils doivent \u00eatre d\u00e9clar\u00e9s.<\/p><p>Veuillez cependant v\u00e9rifier que le pays o\u00f9 vous avez votre propri\u00e9t\u00e9 a bien un accord de double imposition avec la Suisse. La France, par exemple a un accord de double imposition avec la Suisse.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9915576 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9915576\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Instruments financiers :<\/b> Sont inclus dans cette cat\u00e9gorie des \u00e9l\u00e9ments comme les actions dans une soci\u00e9t\u00e9 anonyme, les obligations, les valeurs mobili\u00e8res, les parts d\u2019int\u00e9r\u00eat dans les entreprises, les soci\u00e9t\u00e9s ou associations.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Liquidit\u00e9s et d\u00e9p\u00f4ts bancaires :<\/b> On entend par l\u00e0 tout titre repr\u00e9sentant une somme d\u2019argent. Ce sera par exemple l\u2019argent comptant, les d\u00e9p\u00f4ts bancaires, les soldes de comptes courants.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Parts de placements collectifs avec immobilier direct :<\/b> La diff\u00e9rence entre la valeur totale des actifs du placement et celle de ses biens immobiliers.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Cr\u00e9ances :<\/b> Les cr\u00e9ances hypoth\u00e9caires mais aussi chirographaires.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Fortune commerciale : <\/b>Tous les \u00e9l\u00e9ments constitutifs de la fortune commerciale.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Assurances-vie et retraite : <\/b>On parle ici de la valeur de rachat des assurances-vie et vieillesse.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Bijoux et argenterie : <\/b>Ces derniers sont inclus dans cette cat\u00e9gorie uniquement si leur valeur est sup\u00e9rieure \u00e0 2\u2019000 CHF.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>M\u00e9taux pr\u00e9cieux : <\/b>L\u2019or, l\u2019argent ou la platine par exemple.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Cheptel : <\/b>On incluera ici autant le b\u00e9tail mort que le b\u00e9tail vivant.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0f1a81 elementor-widget elementor-widget-image\" data-id=\"b0f1a81\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-b0f1a81{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-104289c elementor-widget elementor-widget-image\" data-id=\"104289c\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1125\" height=\"788\" src=\"https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/01\/Taxable-Wealth.png\" class=\"attachment-1536x1536 size-1536x1536 wp-image-33813\" alt=\"wealth tax in switzerland\" srcset=\"https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/01\/Taxable-Wealth.png 1125w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/01\/Taxable-Wealth-300x210.png 300w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/01\/Taxable-Wealth-1024x717.png 1024w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/01\/Taxable-Wealth-768x538.png 768w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/01\/Taxable-Wealth-18x12.png 18w\" sizes=\"(max-width: 1125px) 100vw, 1125px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dc045a elementor-widget elementor-widget-heading\" data-id=\"5dc045a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c9l\u00e9ments non impos\u00e9s \u00e0 l\u2019imp\u00f4t sur la fortune<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d10ba65 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d10ba65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Meubles et Collections : <\/b>Les meubles, y compris les collections artistiques et scientifiques pouvant \u00eatre consid\u00e9r\u00e9es comme telles.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>V\u00eatements :<\/b> Tous types de v\u00eatements.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Ustensiles de m\u00e9nage :<\/b> Les divers outils utilis\u00e9s dans le m\u00e9nage.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Livres :<\/b> Les livres destin\u00e9s \u00e0 l\u2019usage personnel du contribuable et de sa famille.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>\u00c9pargne Retraite (LPP) :<\/b> Le capital vers\u00e9 dans le cadre de l\u2019\u00e9pargne pour la pr\u00e9voyance professionnelle (LPP).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4c50ff elementor-widget elementor-widget-heading\" data-id=\"c4c50ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Estimation des \u00e9l\u00e9ments imposables \u00e0 l\u2019imp\u00f4t sur la fortune<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0754b23 elementor-widget elementor-widget-heading\" data-id=\"0754b23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Fortune mobili\u00e8re<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-38d4aba elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"38d4aba\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e0a9941\" data-id=\"e0a9941\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cf46046 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"cf46046\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Cryptomonnaies<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-03f2bd8\" data-id=\"03f2bd8\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f64237e elementor-widget elementor-widget-text-editor\" data-id=\"f64237e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tValeur fiscale bas\u00e9e sur les taux annuels de l&rsquo;Administration F\u00e9d\u00e9rale des Contributions; prix d&rsquo;achat en francs suisses si pas de cours.\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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5ef1349 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"5ef1349\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1747c06\" data-id=\"1747c06\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b5a5d9 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6b5a5d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Argent liquide<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0b705f0\" data-id=\"0b705f0\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6871730 elementor-widget elementor-widget-text-editor\" data-id=\"6871730\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Attestation bancaire indiquant le solde au 31 d\u00e9cembre.<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d74f234 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"d74f234\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-89ff914\" data-id=\"89ff914\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10e5e45 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"10e5e45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Titres cot\u00e9s en bourse<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-ec4572f\" data-id=\"ec4572f\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a3f5d78 elementor-widget elementor-widget-text-editor\" data-id=\"a3f5d78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\u00c9valu\u00e9s selon leur valeur boursi\u00e8re au 31 d\u00e9cembre.\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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a1c61b5 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"a1c61b5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0f2f49a\" data-id=\"0f2f49a\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2087e51 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2087e51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Titres non-cot\u00e9s en bourse en Suisse<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f799ffb\" data-id=\"f799ffb\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d076d3 elementor-widget elementor-widget-text-editor\" data-id=\"4d076d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Bas\u00e9s sur la valeur de rendement et intrins\u00e8que; r\u00e8gles sp\u00e9ciales pour soci\u00e9t\u00e9s immobili\u00e8res selon Circulaire CSI N\u00b028.<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7f735a2 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"7f735a2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0b07598\" data-id=\"0b07598\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3f39c49 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3f39c49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Titres non-cot\u00e9s en bourse \u00e0 l\u2019\u00e9tranger<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f15e598\" data-id=\"f15e598\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e7a4965 elementor-widget elementor-widget-text-editor\" data-id=\"e7a4965\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Traitement similaire aux titres non-cot\u00e9s suisses; n\u00e9cessit\u00e9 de documents financiers d\u00e9taill\u00e9s; option de\u00a0<strong><a href=\"https:\/\/www.tax-services.ch\/fr\/ruling-fiscal\/\" target=\"_blank\" rel=\"noopener\">Ruling Fiscal<\/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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fc3a6f7 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"fc3a6f7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0f9f43b\" data-id=\"0f9f43b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27886ba elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"27886ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Pr\u00eats octroy\u00e9s<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3f65082\" data-id=\"3f65082\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dfc97b8 elementor-widget elementor-widget-text-editor\" data-id=\"dfc97b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tAttestation sign\u00e9e par le d\u00e9biteur requise.\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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-74e09bd elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"74e09bd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-b5ea7cc\" data-id=\"b5ea7cc\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6815a95 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6815a95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Titres commerciaux<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-64d9ad7\" data-id=\"64d9ad7\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f89d8c elementor-widget elementor-widget-text-editor\" data-id=\"6f89d8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tEstimation selon la valeur pour l\u2019imp\u00f4t sur le revenu, souvent \u00e9quivalente \u00e0 la valeur comptable.\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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-954f3d9 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"954f3d9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e4467bd\" data-id=\"e4467bd\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c1b16f6 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c1b16f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Assurances-vie<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7e2382b\" data-id=\"7e2382b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d0e170 elementor-widget elementor-widget-text-editor\" data-id=\"3d0e170\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tAttestation de valeur au 31 d\u00e9cembre de l\u2019assureur.\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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-663684a elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"663684a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-821e8ac\" data-id=\"821e8ac\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-da50ca7 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"da50ca7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Bijoux et argenterie<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-75e2685\" data-id=\"75e2685\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c2d772d elementor-widget elementor-widget-text-editor\" data-id=\"c2d772d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00c9valuation \u00e0 la valeur de revente dans des conditions normales de march\u00e9.<\/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<div class=\"elementor-element elementor-element-c1b8011 elementor-widget elementor-widget-heading\" data-id=\"c1b8011\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Fortune immobili\u00e8re<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e7b3ca4 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"e7b3ca4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-380d0d1\" data-id=\"380d0d1\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-648bc37 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"648bc37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Immeubles<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-d3cba51\" data-id=\"d3cba51\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f094188 elementor-widget elementor-widget-text-editor\" data-id=\"f094188\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Valeur fiscale bas\u00e9e sur le prix d\u2019achat indiqu\u00e9 dans le contrat. Imposition \u00e0 l\u2019usufruitier si soumis \u00e0 usufruit.<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-078bca5 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"078bca5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-094b25a\" data-id=\"094b25a\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64e2aed elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"64e2aed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Immeubles \u00e0 l\u2019\u00e9tranger<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1cf5cce\" data-id=\"1cf5cce\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69505e2 elementor-widget elementor-widget-text-editor\" data-id=\"69505e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Prix d\u2019achat converti en francs suisses avec le taux fiscal de l\u2019ann\u00e9e d\u2019acquisition. Int\u00e9gr\u00e9s seulement pour fixer le taux d\u2019imp\u00f4t.<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d407ba4 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"d407ba4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-8c2b0d3\" data-id=\"8c2b0d3\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10fe909 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"10fe909\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Immeubles re\u00e7us (donation\/succession)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-244cbd7\" data-id=\"244cbd7\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9acb295 elementor-widget elementor-widget-text-editor\" data-id=\"9acb295\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Valeur fiscale \u00e9tablie par l\u2019administration fiscale lors de l\u2019\u00e9v\u00e9nement de donation ou de succession.<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-17fee2a elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"17fee2a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-d9277c2\" data-id=\"d9277c2\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3de8a9e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3de8a9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Immeubles commerciaux et\/ou industriels<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0a35b3d\" data-id=\"0a35b3d\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-305bc60 elementor-widget elementor-widget-text-editor\" data-id=\"305bc60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00c9valu\u00e9s selon la valeur actuelle du terrain, des constructions et des installations accessoires.<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-095bb68 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"095bb68\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f3c507c\" data-id=\"f3c507c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-858f22f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"858f22f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Immeubles agricoles<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2a0aa0b\" data-id=\"2a0aa0b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f0a726 elementor-widget elementor-widget-text-editor\" data-id=\"9f0a726\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00c9valu\u00e9s \u00e0 leur valeur de rendement, y compris la partie servant de logement pour l\u2019exploitation agricole et sylvicole.<\/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<div class=\"elementor-element elementor-element-c7677fa elementor-widget elementor-widget-heading\" data-id=\"c7677fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quelles sont les dettes et d\u00e9ductions autoris\u00e9es ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ca0e5d elementor-widget elementor-widget-text-editor\" data-id=\"4ca0e5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les dettes d\u00e9ductibles incluent les dettes chirographaires, les hypoth\u00e8ques, les dettes priv\u00e9es justifi\u00e9es et les soldes n\u00e9gatifs des comptes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf3abc9 elementor-widget elementor-widget-heading\" data-id=\"bf3abc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">R\u00e9partition g\u00e9ographique des dettes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7940a9f elementor-widget elementor-widget-text-editor\" data-id=\"7940a9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En Suisse, seules les dettes proportionnelles li\u00e9es aux actifs imposables peuvent \u00eatre d\u00e9duites, selon leur localisation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b761b4 elementor-widget elementor-widget-heading\" data-id=\"6b761b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">D\u00e9ductions forfaitaires<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6aac4e0 elementor-widget elementor-widget-text-editor\" data-id=\"6aac4e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En Suisse, des d\u00e9ductions forfaitaires sont \u00e9tablies. Cela signifie qu&rsquo;un contribuable avec une fortune inf\u00e9rieure au montant d\u00e9fini ne <strong>paiera pas<\/strong> d&rsquo;imp\u00f4t sur la fortune.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f90ecce elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f90ecce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Gen\u00e8ve : <\/b>82'200 CHF pour une personne seule et 164'400 CHF pour un couple<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Vaud :<\/b> 58'000 CHF pour une personne seule et 116'000 CHF pour un couple<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Valais :<\/b> 30'000 CHF pour une personne seule et 60'000 CHF pour un couple<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Schwytz :<\/b> CHF 125'000 pour une personne seule et CHF 250'000 pour un couple<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b03ba46 elementor-widget elementor-widget-menu-anchor\" data-id=\"b03ba46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"deduction-forfaitaire\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acd100e elementor-widget elementor-widget-heading\" data-id=\"acd100e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">D\u00e9ductions forfaitaires \u00e0 Gen\u00e8ve<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ec1e7e elementor-widget elementor-widget-text-editor\" data-id=\"0ec1e7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>D\u2019autres d\u00e9ductions forfaitaires sont pr\u00e9vues pour les <strong><a href=\"https:\/\/fidulex.ch\/devenir-independant-en-suisse-en-2024\/\">ind\u00e9pendants<\/a> <\/strong>et les associ\u00e9s dans des soci\u00e9t\u00e9s de personnes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c1709e elementor-widget elementor-widget-heading\" data-id=\"1c1709e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment d\u00e9terminer la valeur des actifs ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b909715 elementor-widget elementor-widget-text-editor\" data-id=\"b909715\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pour d\u00e9terminer la valeur d&rsquo;un bien, il faudra conna\u00eetre la<strong> valeur du march\u00e9<\/strong>. <\/p><p>Dans le cas d&rsquo;un bien immobilier par exemple, \u00e0 moins qu&rsquo;il ne soit utilis\u00e9 pour des activit\u00e9s agricoles, il sera g\u00e9n\u00e9ralement estim\u00e9 gr\u00e2ce \u00e0 la valeur du march\u00e9.<\/p><p>Toutefois, cette valeur <strong>varie<\/strong> selon les cantons. Certains utilisent la valeur du march\u00e9 pour estimer la valeur d&rsquo;un bien, d&rsquo;autres la <strong>valeur de rendement<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1feeef elementor-widget elementor-widget-heading\" data-id=\"e1feeef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Imp\u00f4t sur la fortune par canton<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc4277a elementor-widget elementor-widget-text-editor\" data-id=\"fc4277a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tout comme l\u2019imp\u00f4t sur le revenu, les cantons ont <strong>libre choix<\/strong> dans la fixation des taux d\u2019imposition au niveau de l\u2019imp\u00f4t sur la fortune. Certains cantons ont d\u00e9cid\u00e9 de garder des taux d\u2019imposition <strong>mod\u00e9r\u00e9s<\/strong>, d\u2019autres un peu plus \u00e9lev\u00e9s mais avec d\u2019autres avantages.<\/p><p>Voici une liste qui vous donne une id\u00e9e du montant des imp\u00f4ts cantonaux et communaux pour une <strong>personne seule sans enfants<\/strong>. Les montants d&rsquo;imp\u00f4t sont en CHF.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfc06dc elementor-widget elementor-widget-text-editor\" data-id=\"cfc06dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<table class=\"tax-table\"><thead><tr><th>Canton, ville<\/th><th>100k<\/th><th>500k<\/th><th>1 mio<\/th><th>5 mio<\/th><\/tr><\/thead><tbody><tr><td data-label=\"Canton, ville\">GE &#8211; Gen\u00e8ve<\/td><td data-label=\"100k\">81<\/td><td data-label=\"500k\">2 011<\/td><td data-label=\"1 mio\">5 485<\/td><td data-label=\"5 mio\">44 286<\/td><\/tr><tr><td data-label=\"Canton, ville\">VD &#8211; Vaud<\/td><td data-label=\"100k\">188<\/td><td data-label=\"500k\">2 615<\/td><td data-label=\"1 mio\">6 478<\/td><td data-label=\"5 mio\">38 141<\/td><\/tr><tr><td data-label=\"Canton, ville\">SZ &#8211; Schwytz<\/td><td data-label=\"100k\">101<\/td><td data-label=\"500k\">1 005<\/td><td data-label=\"1 mio\">2 010<\/td><td data-label=\"5 mio\">10 050<\/td><\/tr><tr><td data-label=\"Canton, ville\">ZG &#8211; Zoug<\/td><td data-label=\"100k\">0<\/td><td data-label=\"500k\">472<\/td><td data-label=\"1 mio\">1 750<\/td><td data-label=\"5 mio\">12 470<\/td><\/tr><tr><td data-label=\"Canton, ville\">ZH &#8211; Z\u00fcrich<\/td><td data-label=\"100k\">49<\/td><td data-label=\"500k\">694<\/td><td data-label=\"1 mio\">2 118<\/td><td data-label=\"5 mio\">24 242<\/td><\/tr><tr><td data-label=\"Canton, ville\">VS &#8211; Valais<\/td><td data-label=\"100k\">284<\/td><td data-label=\"500k\">2 205<\/td><td data-label=\"1 mio\">5 127<\/td><td data-label=\"5 mio\">31 345<\/td><\/tr><tr><td data-label=\"Canton, ville\">FR &#8211; Fribourg<\/td><td data-label=\"100k\">142<\/td><td data-label=\"500k\">2 014<\/td><td data-label=\"1 mio\">5 020<\/td><td data-label=\"5 mio\">26 188<\/td><\/tr><tr><td data-label=\"Canton, ville\">NE &#8211; Neuch\u00e2tel<\/td><td data-label=\"100k\">286<\/td><td data-label=\"500k\">3 420<\/td><td data-label=\"1 mio\">6 840<\/td><td data-label=\"5 mio\">34 200<\/td><\/tr><tr><td data-label=\"Canton, ville\">JU &#8211; Jura<\/td><td data-label=\"100k\">173<\/td><td data-label=\"500k\">1 605<\/td><td data-label=\"1 mio\">3 989<\/td><td data-label=\"5 mio\">26 495<\/td><\/tr><tr><td data-label=\"Canton, ville\">BS &#8211; B\u00e2le<\/td><td data-label=\"100k\">28<\/td><td data-label=\"500k\">2 298<\/td><td data-label=\"1 mio\">6 050<\/td><td data-label=\"5 mio\">39 626<\/td><\/tr><tr><td data-label=\"Canton, ville\">BE &#8211; Berne<\/td><td data-label=\"100k\">153<\/td><td data-label=\"500k\">1 632<\/td><td data-label=\"1 mio\">4 111<\/td><td data-label=\"5 mio\">28 018<\/td><\/tr><tr><td data-label=\"Canton, ville\">NW &#8211; Nidwald<\/td><td data-label=\"100k\">131<\/td><td data-label=\"500k\">632<\/td><td data-label=\"1 mio\">1 259<\/td><td data-label=\"5 mio\">6 269<\/td><\/tr><tr><td data-label=\"Canton, ville\">UR &#8211; Uri<\/td><td data-label=\"100k\">70<\/td><td data-label=\"500k\">848<\/td><td data-label=\"1 mio\">1 823<\/td><td data-label=\"5 mio\">9 623<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-281e915 elementor-widget elementor-widget-heading\" data-id=\"281e915\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Taux d'imposition sur la fortune par canton<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f882f5f elementor-widget elementor-widget-heading\" data-id=\"f882f5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Imp\u00f4t sur la fortune \u00e0 Gen\u00e8ve<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6801a7 elementor-widget elementor-widget-text-editor\" data-id=\"d6801a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;imposition sur la fortune \u00e0 Gen\u00e8ve commence une fois la <a href=\"#deduction-forfaitaire\"><strong>d\u00e9duction forfaitaire<\/strong><\/a> appliqu\u00e9e. L\u2019imp\u00f4t de base sur la fortune est calcul\u00e9 par tranches, avec des taux sp\u00e9cifiques appliqu\u00e9s \u00e0 chaque niveau de fortune.<\/p><p>La tranche de fortune entre <strong>1 CHF et 114 621 CHF<\/strong> est impos\u00e9e \u00e0 <strong>1.75\u2030<\/strong>, ce qui donne un imp\u00f4t maximum de 200,60 CHF pour cette tranche.<\/p><p>Pour des niveaux de fortune plus \u00e9lev\u00e9s, les taux augmentent progressivement jusqu\u2019\u00e0 <strong>4.5\u2030<\/strong> pour la fortune d\u00e9passant <strong>1 719 304 CHF<\/strong>. Une fois l\u2019imp\u00f4t de base d\u00e9termin\u00e9, un imp\u00f4t suppl\u00e9mentaire, ainsi que les imp\u00f4ts cantonaux et communaux sont ajout\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b04f41 elementor-widget elementor-widget-heading\" data-id=\"7b04f41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Imp\u00f4t sur la fortune dans le canton de Vaud<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7844515 elementor-widget elementor-widget-text-editor\" data-id=\"7844515\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;imp\u00f4t sur la fortune dans le <strong><a href=\"https:\/\/www.vd.ch\/etat-droit-finances\/impots\/impots-pour-les-individus\/les-impots-les-differents-types-dimpots\/impot-sur-la-fortune\" target=\"_blank\" rel=\"noopener\">canton de Vaud<\/a><\/strong> est \u00e9galement calcul\u00e9 par tranches.<\/p><p>La tranche de fortune basse est faiblement impos\u00e9e. Pour une fortune de <strong>100 000 CHF<\/strong>, le taux est de <strong>0.779\u2030<\/strong> avec un imp\u00f4t de base de <strong>77.90 CHF<\/strong>.<\/p><p>Tandis qu&rsquo;au-dessus de<strong> CHF 2 000 000<\/strong> de fortune imposable, l&rsquo;imp\u00f4t sur les milliers suppl\u00e9mentaires est calcul\u00e9 au taux de <strong>3.39 \u2030<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b975c9 elementor-widget elementor-widget-heading\" data-id=\"1b975c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Imp\u00f4t sur la fortune en Valais<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd14215 elementor-widget elementor-widget-text-editor\" data-id=\"cd14215\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Dans le canton du Valais, en Suisse, l\u2019imp\u00f4t sur la fortune est pr\u00e9lev\u00e9 par le canton ainsi que par les communes, avec un bar\u00e8me progressif.<\/p><p>Pour des biens compris entre <strong>1 000 et 200 000 CHF<\/strong>, le taux varie par tranches de 1 000 CHF, avec une augmentation progressive d\u2019environ 0.1 \u00e0 0.2 %.<\/p><p>Au dessus de <strong>1 901 000 CHF<\/strong>, le taux d&rsquo;imposition atteint <strong>3%<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c306b2a elementor-widget elementor-widget-heading\" data-id=\"c306b2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Imp\u00f4t sur la fortune \u00e0 Schwytz<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-705fde4 elementor-widget elementor-widget-text-editor\" data-id=\"705fde4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Dans le canton de Schwyz, l&rsquo;imp\u00f4t sur la fortune est de <strong>0.6\u2030<\/strong> et s&rsquo;applique de mani\u00e8re <strong>lin\u00e9aire<\/strong>, donc le taux reste identique quel que soit le montant de la fortune.<\/p><p>Pour les biens immobiliers, c&rsquo;est la<strong> valeur officielle<\/strong> estim\u00e9e qui sert de base pour l&rsquo;imposition.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c246b61 elementor-widget elementor-widget-heading\" data-id=\"c246b61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Imp\u00f4t sur la fortune \u00e0 Zoug<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1979b6d elementor-widget elementor-widget-text-editor\" data-id=\"1979b6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00c0 Zoug, l\u2019imp\u00f4t sur la fortune pour <strong>2024<\/strong> variera entre <strong>0.425<\/strong> et <strong>1.9<\/strong><strong>\u2030<\/strong>. D\u00e8s 2024, des <strong>tarifs r\u00e9duits<\/strong> s\u2019appliqueront et l\u2019imp\u00f4t sera progressif, avec un taux augmentant en fonction de la fortune.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cdb5c4 elementor-widget elementor-widget-heading\" data-id=\"2cdb5c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment diminuer l'imp\u00f4t sur la fortune ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c128ebc elementor-widget elementor-widget-text-editor\" data-id=\"c128ebc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Il n&rsquo;y a pas beaucoup d&rsquo;options disponibles pour diminuer le taux de l&rsquo;imp\u00f4t \u00e0 la fortune mais certaines astuces peuvent n\u00e9anmoins \u00eatre mises en place.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42910e9 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"42910e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Vous pouvez comparer et choisir de vous \u00e9tablir dans un canton avec un taux d'imposition moins \u00e9lev\u00e9, ce qui vous permettra donc d'\u00e9conomiser de l'argent.\u00a0<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Une autre option serait d'investir dans des immeubles car la valeur imposable d'un bien immobilier sera g\u00e9n\u00e9ralement moins \u00e9lev\u00e9e que sa valeur r\u00e9elle.\u00a0<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Vous pouvez aussi transf\u00e9rer des fonds vers des actifs non imposables tels que les 2\u00e8me et <a href=\"https:\/\/fidulex.ch\/le-3eme-pilier-suisse-comment-ca-marche\/\"> 3\u00e8me piliers<\/a>, ce qui r\u00e9duira votre fortune imposable.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38167ef elementor-widget elementor-widget-heading\" data-id=\"38167ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions fr\u00e9quentes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4bce1b elementor-widget elementor-widget-toggle\" data-id=\"f4bce1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2561\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2561\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quand commence et finit l'assujettissement \u00e0 l'imp\u00f4t sur la fortune ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2561\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2561\"><p>L&rsquo;assujettissement illimit\u00e9 commence g\u00e9n\u00e9ralement quand une personne prend domicile en Suisse ou commence un s\u00e9jour fiscal.<\/p><p>Il se termine lors du d\u00e9part de la Suisse ou du d\u00e9c\u00e8s. L&rsquo;assujettissement limit\u00e9 commence avec l&rsquo;acquisition d&rsquo;\u00e9l\u00e9ments imposables en Suisse et se termine avec leur disparition.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2562\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2562\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quelle est la responsabilit\u00e9 fiscale des \u00e9poux ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2562\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2562\">Les assurances vie susceptibles de rachat sont imposables en tant qu&rsquo;\u00e9l\u00e9ment de la fortune. Leur valeur fiscale est g\u00e9n\u00e9ralement \u00e9gale \u00e0 la valeur de rachat de la police d&rsquo;assurance. Les assurances non susceptibles de rachat ne sont pas incluses dans la fortune imposable.<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2563\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2563\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Les assurances vie sont-elles imposables dans le cadre de l'imp\u00f4t sur la fortune ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2563\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2563\">Les assurances vies ne sont en g\u00e9n\u00e9rales pas concern\u00e9es par l&rsquo;imp\u00f4t sur la fortune.<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2564\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2564\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Comment la fortune des enfants mineurs est-elle trait\u00e9e fiscalement ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2564\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2564\"><p>La fortune des enfants mineurs est g\u00e9n\u00e9ralement ajout\u00e9e \u00e0 celle de leurs parents ou du d\u00e9tenteur de l\u2019autorit\u00e9 parentale jusqu&rsquo;\u00e0 ce qu&rsquo;ils atteignent la majorit\u00e9, moment o\u00f9 ils commencent \u00e0 \u00eatre tax\u00e9s individuellement sur leur fortune personnelle.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2565\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2565\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Comment les dettes sont-elles trait\u00e9es dans le calcul de l'imp\u00f4t sur la fortune ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2565\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2565\"><p>Les dettes \u00e9tablies sont d\u00e9ductibles de la valeur totale des actifs pour d\u00e9terminer la fortune nette imposable. Cela inclut les hypoth\u00e8ques, les pr\u00eats personnels, et autres dettes document\u00e9es.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quand commence et finit l'assujettissement \\u00e0 l'imp\\u00f4t sur la fortune ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L&rsquo;assujettissement illimit\\u00e9 commence g\\u00e9n\\u00e9ralement quand une personne prend domicile en Suisse ou commence un s\\u00e9jour fiscal.<\\\/p><p>Il se termine lors du d\\u00e9part de la Suisse ou du d\\u00e9c\\u00e8s. L&rsquo;assujettissement limit\\u00e9 commence avec l&rsquo;acquisition d&rsquo;\\u00e9l\\u00e9ments imposables en Suisse et se termine avec leur disparition.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quelle est la responsabilit\\u00e9 fiscale des \\u00e9poux ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les assurances vie susceptibles de rachat sont imposables en tant qu&rsquo;\\u00e9l\\u00e9ment de la fortune. Leur valeur fiscale est g\\u00e9n\\u00e9ralement \\u00e9gale \\u00e0 la valeur de rachat de la police d&rsquo;assurance. Les assurances non susceptibles de rachat ne sont pas incluses dans la fortune imposable.\"}},{\"@type\":\"Question\",\"name\":\"Les assurances vie sont-elles imposables dans le cadre de l'imp\\u00f4t sur la fortune ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les assurances vies ne sont en g\\u00e9n\\u00e9rales pas concern\\u00e9es par l&rsquo;imp\\u00f4t sur la fortune.\"}},{\"@type\":\"Question\",\"name\":\"Comment la fortune des enfants mineurs est-elle trait\\u00e9e fiscalement ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La fortune des enfants mineurs est g\\u00e9n\\u00e9ralement ajout\\u00e9e \\u00e0 celle de leurs parents ou du d\\u00e9tenteur de l\\u2019autorit\\u00e9 parentale jusqu&rsquo;\\u00e0 ce qu&rsquo;ils atteignent la majorit\\u00e9, moment o\\u00f9 ils commencent \\u00e0 \\u00eatre tax\\u00e9s individuellement sur leur fortune personnelle.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment les dettes sont-elles trait\\u00e9es dans le calcul de l'imp\\u00f4t sur la fortune ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Les dettes \\u00e9tablies sont d\\u00e9ductibles de la valeur totale des actifs pour d\\u00e9terminer la fortune nette imposable. Cela inclut les hypoth\\u00e8ques, les pr\\u00eats personnels, et autres dettes document\\u00e9es.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Wealth tax in Switzerland is a tax levied on the total net value of an individual's personal property and assets. Find out more about the specifics of this tax, and the rates for each canton.<\/p>","protected":false},"author":1,"featured_media":32855,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[19],"tags":[],"class_list":["post-32850","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/32850","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/comments?post=32850"}],"version-history":[{"count":148,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/32850\/revisions"}],"predecessor-version":[{"id":38150,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/32850\/revisions\/38150"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/32855"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=32850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=32850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=32850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}