{"id":39444,"date":"2025-05-07T15:12:46","date_gmt":"2025-05-07T13:12:46","guid":{"rendered":"https:\/\/fidulex.ch\/?p=39444"},"modified":"2025-05-07T15:15:26","modified_gmt":"2025-05-07T13:15:26","slug":"everything-you-need-to-know-about-the-lefi-law-on-the-tax-valuation-of-certain-properties-in-geneva","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/everything-you-need-to-know-about-the-lefi-law-on-the-tax-valuation-of-certain-properties-in-geneva\/","title":{"rendered":"What you Should Know about LEFI: Law on the Tax Evaluation of Certain Properties in Geneva"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39444\" class=\"elementor elementor-39444\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5185fc38 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5185fc38\" 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-406dfd0b\" data-id=\"406dfd0b\" 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-28d865be elementor-widget elementor-widget-heading\" data-id=\"28d865be\" 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\">LEFI: Definition and Objectives<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66bd9ac5 elementor-widget elementor-widget-text-editor\" data-id=\"66bd9ac5\" 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 January 1, 2025, changes to the <strong>law on the tax valuation of certain buildings in Geneva<\/strong> came into force. This reform aims to modernize the canton's real estate tax system in terms of estimating the taxable value of property.\u00a0<\/p><p>Until now, the laws governing the tax valuation of real estate often undervalued it. The 2025 reform aims to change this, by using the market value for the assessment. This would also put all property owners on an equal footing.<\/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-629add9b elementor-widget elementor-widget-heading\" data-id=\"629add9b\" 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\">Key LEFI Measures<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ad98b92 elementor-widget elementor-widget-text-editor\" data-id=\"7ad98b92\" 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>With the adoption of the <strong>law on the tax valuation of certain buildings in Geneva (LEFI)<\/strong>For homeowners, several things will change.<\/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-294716fa elementor-widget elementor-widget-heading\" data-id=\"294716fa\" 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\">12% Increase in Taxable Value<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d123051 elementor-widget elementor-widget-text-editor\" data-id=\"2d123051\" 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>To better reflect current tax realities, all properties purchased before December 31, 2014 will have their tax value increased by <strong>12%<\/strong>. This means that homeowners now have to pay higher taxes.\u00a0<\/p><p>The taxable value will continue to increase each year, but will be capped at <strong>1%<\/strong> to avoid too drastic an increase. Owners of more recent homes are not affected by these increases.\u00a0<\/p><p>The 12% revaluation is generally not applied in the following cases:<\/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-6b2b20d elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6b2b20d\" 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<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewbox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">If the tax value of the property has been estimated by an expert at its real value (market value) after December 31, 2013<\/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<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewbox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">If the value has been calculated on the basis of construction cost for buildings constructed after December 31, 2013<\/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<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewbox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">If the value was determined after a sale or an inheritance that took place after December 31, 2013, according to a former tax rule<\/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-6641e165 elementor-widget elementor-widget-heading\" data-id=\"6641e165\" 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\">Wealth Tax Decreases<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42e27f9d elementor-widget elementor-widget-text-editor\" data-id=\"42e27f9d\" 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>To compensate for this increase in taxable value, all homeowners affected by this increase will see their <a href=\"https:\/\/fidulex.ch\/en\/swiss-wealth-tax\/\">wealth tax<\/a> reduced by <strong>15%<\/strong>. This reduction does not entirely eliminate the 12% increase, but it does lighten the tax burden for homeowners.<\/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-67cf7def elementor-widget elementor-widget-heading\" data-id=\"67cf7def\" 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\">Reduction in Additional Property Tax (IIC)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-189ab9cd elementor-widget elementor-widget-text-editor\" data-id=\"189ab9cd\" 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 class=\"translation-block\">Supplementary real estate tax is levied when you own real estate in the canton of Geneva. You must pay this tax at the end of each tax period. The tax is calculated on the basis of the value of the property.<\/p><p>On the other hand, your income or your place of residence are not taken into account for its calculation. In other words, even if you live in another canton or even another country, as long as you have a property in <strong>Geneva<\/strong>, you will be subject to this tax.\u00a0<\/p><p>Until January 1, 2025, this tax was<strong> 1\u2030<\/strong>. After this date, it was divided by 5, with a current rate of <strong>0,2 \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-2a6efa8 elementor-widget elementor-widget-heading\" data-id=\"2a6efa8\" 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\">Increase in Tax on Real Estate Profits and Gains (IBGI)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-119c87fd elementor-widget elementor-widget-text-editor\" data-id=\"119c87fd\" 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>If you make a profit (i.e. the sale price exceeds the purchase price) on the sale of a property (in the sense of real estate) in Geneva, you will be subject to <a href=\"https:\/\/fidulex.ch\/en\/real-estate-taxation-in-geneva\/\">real estate gains tax<\/a>.<\/p><p>This tax will rise to <strong>2%<\/strong> with the law on the tax valuation of certain buildings, but only if you are selling a building that is more than 25 years old; you are not concerned if your property is more recent.<\/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-3aee633 elementor-widget elementor-widget-heading\" data-id=\"3aee633\" 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\">Possible Remedies<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-276675c elementor-widget elementor-widget-text-editor\" data-id=\"276675c\" 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>If you wish to contest certain aspects of this new LEFI reform, you should know that this is possible in certain cases. In fact, if you feel that your property has not appreciated as much, you have the right to request a reduction or even an abolition of the 12% revaluation.<\/p><p>You can do this as soon as you receive your tax slip showing the new increase.\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-3cb74fb4 elementor-widget elementor-widget-heading\" data-id=\"3cb74fb4\" 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\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6baed674 elementor-widget elementor-widget-toggle\" data-id=\"6baed674\" 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-1801\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1801\" 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\">When did LEFI come into force?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1801\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1801\"><p>The reform came into force on <strong data-start=\"1308\" data-end=\"1328\">January 1, 2025<\/strong>.<\/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-1802\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1802\" 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\">Why was this reform introduced?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1802\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1802\"><p>Because the old rules often undervalued property. The aim is to reflect market realities more accurately and ensure fairer taxation between owners.<\/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-1803\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1803\" 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\">Which goods are affected by the 12 % increase?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1803\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1803\"><p>All properties purchased <strong data-start=\"1681\" data-end=\"1710\">before december 31, 2014<\/strong> are affected by this upgrade.<\/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-1804\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1804\" 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\">Are there any exceptions to this increase?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1804\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1804\"><p>Yes, for example, if the value of the property has already been estimated at its actual value or calculated according to specific criteria after December 31, 2013, the increase does not apply.<\/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-1805\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1805\" 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\">Will taxable value continue to rise?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1805\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1805\"><p>Yes, but it will be capped at 1 % per year to avoid too steep an increase.<\/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-1806\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1806\" 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\">They will pay more tax due to the increase in taxable value, but their wealth tax will be reduced by 15 % to partially compensate.<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1806\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1806\"><ul><li>The request must be sent <strong>within 60 days<\/strong> following the end of the fiscal period during which sales fell below <strong>CHF 100,000<\/strong>.<\/li><li>In the event of cessation of activity, the request must be submitted <strong>within 30 days<\/strong> following termination.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quand la LEFI est-elle entr\\u00e9e en vigueur ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>La r\\u00e9forme est entr\\u00e9e en vigueur le <strong data-start=\\\"1308\\\" data-end=\\\"1328\\\">1er janvier 2025<\\\/strong>.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Pourquoi cette r\\u00e9forme a-t-elle \\u00e9t\\u00e9 mise en place ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Parce que les anciennes r\\u00e8gles sous-\\u00e9valuaient souvent les biens. L\\u2019objectif est de refl\\u00e9ter plus fid\\u00e8lement la r\\u00e9alit\\u00e9 du march\\u00e9 et d\\u2019assurer une fiscalit\\u00e9 plus \\u00e9quitable entre propri\\u00e9taires.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quels biens sont concern\\u00e9s par la hausse de 12 % ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Tous les immeubles achet\\u00e9s <strong data-start=\\\"1681\\\" data-end=\\\"1710\\\">avant le 31 d\\u00e9cembre 2014<\\\/strong> sont concern\\u00e9s par cette revalorisation.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Y a-t-il des exceptions \\u00e0 cette hausse ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Oui. Par exemple, si la valeur du bien a d\\u00e9j\\u00e0 \\u00e9t\\u00e9 estim\\u00e9e \\u00e0 sa valeur r\\u00e9elle ou calcul\\u00e9e selon certains crit\\u00e8res sp\\u00e9cifiques apr\\u00e8s le 31 d\\u00e9cembre 2013, la hausse ne s\\u2019applique pas.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"La valeur fiscale va-t-elle continuer d\\u2019augmenter ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Oui, mais elle sera plafonn\\u00e9e \\u00e0 1 % par an pour \\u00e9viter une hausse trop forte.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Ils paieront plus d\\u2019imp\\u00f4ts \\u00e0 cause de la hausse de la valeur fiscale, mais leur imp\\u00f4t sur la fortune sera r\\u00e9duit de 15 % pour compenser partiellement.\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<ul><li>La demande doit \\u00eatre envoy\\u00e9e <strong>dans les 60 jours<\\\/strong> suivant la fin de la p\\u00e9riode fiscale au cours de laquelle le chiffre d&rsquo;affaires a baiss\\u00e9 en dessous de <strong>100&rsquo;000 CHF<\\\/strong>.<\\\/li><li>En cas de cessation d&rsquo;activit\\u00e9, la demande doit \\u00eatre soumise <strong>dans les 30 jours<\\\/strong> suivant la cessation.<\\\/li><\\\/ul>\"\n            }\n        }\n    ]\n}<\/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>","protected":false},"excerpt":{"rendered":"<p>With the aim of modernizing tax assessment rules, Geneva is introducing the Law on the tax assessment of real estate (LEFI).<\/p>","protected":false},"author":1,"featured_media":39446,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[57,24],"tags":[],"class_list":["post-39444","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-immobilier"],"_links":{"self":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/39444","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=39444"}],"version-history":[{"count":19,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/39444\/revisions"}],"predecessor-version":[{"id":39465,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/39444\/revisions\/39465"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/39446"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=39444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=39444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=39444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}