{"id":35804,"date":"2024-07-30T15:15:19","date_gmt":"2024-07-30T13:15:19","guid":{"rendered":"https:\/\/fidulex.ch\/?p=35804"},"modified":"2024-08-06T09:15:52","modified_gmt":"2024-08-06T07:15:52","slug":"how-rental-value-works-2","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/la-valeur-locative-comment-ca-marche\/","title":{"rendered":"Rental Value Tax:  How Does it Work?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"35804\" class=\"elementor elementor-35804\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d714a37 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d714a37\" 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-b9feb6e\" data-id=\"b9feb6e\" 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-57e87656 elementor-widget elementor-widget-image\" data-id=\"57e87656\" data-element_type=\"widget\" data-e-type=\"widget\" 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 decoding=\"async\" src=\"https:\/\/fidulex.ch\/wp-content\/uploads\/elementor\/thumbs\/la-valeur-locative-guide-complet-qrvfjecyibz0hyw4nh2xhrci5l5iv02w4w5mw39lsw.jpg\" title=\"La valeur locative : guide complet\" alt=\"La valeur locative : guide complet\" loading=\"lazy\" \/>\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-565143fb elementor-widget elementor-widget-heading\" data-id=\"565143fb\" 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\">La valeur locative : D\u00e9finition<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-559f1eee elementor-widget elementor-widget-text-editor\" data-id=\"559f1eee\" 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>La valeur locative en Suisse concerne les propri\u00e9taires d\u2019un <a href=\"https:\/\/fidulex.ch\/casatax-geneve-2024-ce-que-vous-devez-savoir\/\"><strong>bien immobilier <\/strong><\/a>qui r\u00e9sident dans ce dernier. On consid\u00e8re que la valeur locative correspond au loyer que le propri\u00e9taire toucherait si le bien habit\u00e9 venait \u00e0 \u00eatre lou\u00e9\u00a0; cette valeur est donc vue comme un <strong>revenu<\/strong>.<\/p>\n<p>On peut alors se demander comment la valeur locative est amen\u00e9e \u00e0 \u00eatre consid\u00e9r\u00e9e comme un revenu, et impos\u00e9e comme tel, alors que ce dernier n\u2019est pas r\u00e9ellement per\u00e7u. On consid\u00e8re en effet que l\u2019acte d\u2019habiter dans un bien dont on est propri\u00e9taire est \u00e9conomiquement <strong>b\u00e9n\u00e9fique<\/strong> compar\u00e9 \u00e0 un locataire qui doit payer un loyer chaque mois.<\/p>\n<p>En r\u00e9sum\u00e9, cette valeur permet de mettre les locataires et les propri\u00e9taires sur un certain pied <strong>d\u2019\u00e9galit\u00e9<\/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-b738464 elementor-widget elementor-widget-heading\" data-id=\"b738464\" 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\">D\u00e9ductions fiscales et imposition<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40cc3ea4 elementor-widget elementor-widget-text-editor\" data-id=\"40cc3ea4\" 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>La valeur locative est tout de m\u00eame <strong>avantageuse<\/strong> pour les propri\u00e9taires qui la d\u00e9clarent. En effet, si la valeur locative n\u2019est pas d\u00e9clar\u00e9e, un propri\u00e9taire ne pourra pas \u00eatre au b\u00e9n\u00e9fice de certaines d\u00e9ductions fiscales li\u00e9es \u00e0 l\u2019acquisition et \u00e0 l\u2019entretien d\u2019une maison, comme\u00a0:<\/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-77380097 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"77380097\" 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\">Les int\u00e9r\u00eats hypoth\u00e9caires<\/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 frais li\u00e9s \u00e0 l\u2019entretien et\/ou des r\u00e9parations<\/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 frais d\u2019am\u00e9liorations \u00e9nerg\u00e9tiques<\/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-37c3b29e elementor-widget elementor-widget-text-editor\" data-id=\"37c3b29e\" 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<strong> d\u00e9ductions fiscales<\/strong> auxquelles un propri\u00e9taire a droit d\u00e9pendent bien s\u00fbr du canton et de plusieurs autres facteurs. De plus, en Suisse, la valeur locative est imposable au m\u00eame titre que d\u2019autres revenus per\u00e7us.<\/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-819d6df elementor-widget elementor-widget-heading\" data-id=\"819d6df\" 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\">Calculer la valeur locative <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c270a17 elementor-widget elementor-widget-text-editor\" data-id=\"6c270a17\" 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>Comme nous l\u2019avons vu pr\u00e9c\u00e9demment, le montant de la valeur locative correspond g\u00e9n\u00e9ralement au montant du <strong>loyer<\/strong> qu\u2019un propri\u00e9taire percevrait si le bien \u00e9tait lou\u00e9. On calcule donc cette valeur en estimant le montant qui pourrait \u00eatre touch\u00e9 si le bien \u00e9tait mis \u00e0 la location\u00a0; on entend par l\u00e0 le loyer qu\u2019un potentiel locataire serait amen\u00e9 \u00e0 payer.<\/p>\n<p>En g\u00e9n\u00e9ral, on admet que la valeur locative s\u2019\u00e9l\u00e8ve au minimum \u00e0 <strong>60%<\/strong> et au maximum \u00e0 <strong>70%<\/strong> (selon les cantons) du montant qui pourrait \u00eatre per\u00e7u en tenant compte du march\u00e9 actuel. Cela concerne aussi les r\u00e9sidences secondaires, m\u00eame si elles ne sont pas habit\u00e9es r\u00e9guli\u00e8rement.<\/p>\n<p>Ce n\u2019est donc pas un montant fixe. En effet, ce dernier d\u00e9pend de plusieurs <strong>facteurs<\/strong> comme\u00a0:<\/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-2e1e9c0 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2e1e9c0\" 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\u2019emplacement du bien<\/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'\u00e9tat du bien<\/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\">Son ann\u00e9e de construction<\/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\">Sa surface habitable <\/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-3ba32c91 elementor-widget elementor-widget-heading\" data-id=\"3ba32c91\" 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\">Exemple de calcul<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8417d0d elementor-widget elementor-widget-text-editor\" data-id=\"8417d0d\" 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>Admettons que vous \u00eates propri\u00e9taire d\u2019un 2 pi\u00e8ces dans le canton du Valais, o\u00f9 le prix d\u2019une location selon le prix du march\u00e9 actuel est d\u2019environ 750 CHF. Le prix de la location \u00e0 l\u2019ann\u00e9e sera donc de <strong>9\u2019000 CHF<\/strong> (car 750 x 12).<\/p>\n<p>Si l\u2019on part du montant minimum de la valeur locative imposable (60%), on obtient alors <strong>5&rsquo;400 CHF<\/strong> (car 9&rsquo;000 x 60%). D\u2019autres d\u00e9ductions peuvent \u00eatre r\u00e9alis\u00e9es en fonction de l\u2019\u00e9tat du bien (son \u00e2ge par exemple).<\/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-42ac907 elementor-widget elementor-widget-heading\" data-id=\"42ac907\" 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\">\u00c9volution de la valeur locative<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5de168c4 elementor-widget elementor-widget-text-editor\" data-id=\"5de168c4\" 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>La valeur locative en Suisse a \u00e9t\u00e9 souvent l\u2019objet de critiques. Beaucoup consid\u00e8re qu\u2019\u00eatre impos\u00e9 sur un revenu qui n\u2019est pas v\u00e9ritablement per\u00e7u est injuste. Pour am\u00e9liorer la situation, le Conseil f\u00e9d\u00e9ral a \u00e9t\u00e9 favorable \u00e0 un <strong>changement<\/strong> de la loi concernant la valeur locative.<\/p>\n<p>En 2021 et 2023, la Suisse se dirigeait vers une <strong><a href=\"https:\/\/www.estv.admin.ch\/estv\/fr\/accueil\/afc\/politique-fiscale\/selection-objets-parlementaires-fiscale\/2-15.html\" target=\"_blank\" rel=\"noopener\">suppression partielle<\/a><\/strong> voire totale de la valeur locative mais cela n\u2019a finalement pas abouti et la valeur locative reste toujours d\u2019actualit\u00e9 pour tous les propri\u00e9taires.<\/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-53d9e720 elementor-widget elementor-widget-heading\" data-id=\"53d9e720\" 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-5882dc1 elementor-widget elementor-widget-toggle\" data-id=\"5882dc1\" 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-9281\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-9281\" 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\">La valeur locative, c\u2019est quoi ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-9281\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-9281\"><p>La valeur locative est un revenu fictif imposable, qui correspond \u00e0 60% minimum et 70% maximum du loyer qu\u2019un propri\u00e9taire toucherait s\u2019il louait le bien.<\/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-9282\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-9282\" 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\">\u00c0 quelles genres de d\u00e9ductions fiscales ai-je droit quand je d\u00e9clare la valeur locative ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-9282\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-9282\"><p>Vous pourrez notamment toucher des d\u00e9ductions sur l\u2019entretien et l\u2019acquisition d\u2019un bien immobilier (int\u00e9r\u00eats hypoth\u00e9caires, frais li\u00e9s \u00e0 l\u2019entretien et\/ou des r\u00e9parations, frais d\u2019am\u00e9lioration \u00e9nerg\u00e9tiques, etc.).<\/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-9283\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-9283\" 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 calculer la valeur locative d\u2019un bien ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-9283\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-9283\"><p>Pour calculer la valeur locative d\u2019un bien, il faudra conna\u00eetre le prix d\u2019une location selon le prix du march\u00e9 actuel et de l\u00e0 calculer le montant annuel, qu\u2019on viendra ensuite diviser par 60 \u00e0 70% en tenant compte des \u00e9ventuelles d\u00e9ductions.<\/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-9284\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-9284\" 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\">La valeur locative en Suisse se dirige-t-elle vers une suppression ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-9284\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-9284\"><p>Malgr\u00e9 plusieurs tentatives de suppression partielle et compl\u00e8te, la valeur locative reste toujours de mise.<\/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\":\"La valeur locative, c\\u2019est quoi ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La valeur locative est un revenu fictif imposable, qui correspond \\u00e0 60% minimum et 70% maximum du loyer qu\\u2019un propri\\u00e9taire toucherait s\\u2019il louait le bien.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00c0 quelles genres de d\\u00e9ductions fiscales ai-je droit quand je d\\u00e9clare la valeur locative ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Vous pourrez notamment toucher des d\\u00e9ductions sur l\\u2019entretien et l\\u2019acquisition d\\u2019un bien immobilier (int\\u00e9r\\u00eats hypoth\\u00e9caires, frais li\\u00e9s \\u00e0 l\\u2019entretien et\\\/ou des r\\u00e9parations, frais d\\u2019am\\u00e9lioration \\u00e9nerg\\u00e9tiques, etc.).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment calculer la valeur locative d\\u2019un bien ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Pour calculer la valeur locative d\\u2019un bien, il faudra conna\\u00eetre le prix d\\u2019une location selon le prix du march\\u00e9 actuel et de l\\u00e0 calculer le montant annuel, qu\\u2019on viendra ensuite diviser par 60 \\u00e0 70% en tenant compte des \\u00e9ventuelles d\\u00e9ductions.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"La valeur locative en Suisse se dirige-t-elle vers une suppression ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Malgr\\u00e9 plusieurs tentatives de suppression partielle et compl\\u00e8te, la valeur locative reste toujours de mise.<\\\/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>To balance out differences between tenants and homeowners, Switzerland has introduced the concept of imputed rental value, which is considered a taxable income. But what does this mean? Who is subject to this imputed rental value system and how is it calculated? This article will give you an overview of this system.<\/p>","protected":false},"author":1,"featured_media":35806,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[24],"tags":[],"class_list":["post-35804","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-immobilier"],"_links":{"self":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/35804","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=35804"}],"version-history":[{"count":26,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/35804\/revisions"}],"predecessor-version":[{"id":38774,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/35804\/revisions\/38774"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/35806"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=35804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=35804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=35804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}