{"id":39467,"date":"2025-05-15T11:20:54","date_gmt":"2025-05-15T09:20:54","guid":{"rendered":"https:\/\/fidulex.ch\/?p=39467"},"modified":"2025-05-15T11:24:01","modified_gmt":"2025-05-15T09:24:01","slug":"corporate-tax-reform-guide-geneva","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/la-reforme-de-la-fiscalite-des-entreprises-guide-geneve\/","title":{"rendered":"Guide to Corporate Tax Reform (RFFA) in Geneva"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"39467\" class=\"elementor elementor-39467\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-32916da9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32916da9\" 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-3c027111\" data-id=\"3c027111\" 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-3582312d elementor-widget elementor-widget-heading\" data-id=\"3582312d\" 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 r\u00e9forme de la fiscalit\u00e9 des entreprises (RFFA) : C'est quoi ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6595cadd elementor-widget elementor-widget-text-editor\" data-id=\"6595cadd\" 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 <strong>RFFA<\/strong>, entr\u00e9e en vigueur en janvier 2020, a supprim\u00e9 les r\u00e9gimes fiscaux pr\u00e9c\u00e9dents afin d&rsquo;instaurer un <strong>taux d&rsquo;imposition<\/strong> plus \u00e9galitaire pour toutes les entreprises. La libert\u00e9 est tout de m\u00eame laiss\u00e9e aux cantons pour fixer un taux d&rsquo;imposition, tout en respectant le principe d&rsquo;\u00e9galit\u00e9.<\/p>\n<p>Cette r\u00e9forme a touch\u00e9 :<\/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-7dd261ac elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7dd261ac\" 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\">L'imp\u00f4t sur le b\u00e9n\u00e9fice<\/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\">L'imp\u00f4t sur le capital<\/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\">L'imp\u00f4t sur le revenu<\/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\">L'imp\u00f4t sur la fortune<\/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-3802684a elementor-widget elementor-widget-heading\" data-id=\"3802684a\" 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\">Les objectifs de la RFFA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fc580af elementor-widget elementor-widget-text-editor\" data-id=\"3fc580af\" 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;objectif principal de la <strong>RFFA<\/strong> est la modernisation du syst\u00e8me fiscal suisse pour s&rsquo;adapter \u00e0 la norme internationale, tout en gardant l&rsquo;attractivit\u00e9 fiscale suisse. La r\u00e9forme sur la fiscalit\u00e9 des entreprises genevoises visait \u00e0 supprimer les privil\u00e8ges fiscaux des entreprises pour mettre en place un syst\u00e8me plus <strong>\u00e9quitable<\/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-51fe60ca elementor-widget elementor-widget-heading\" data-id=\"51fe60ca\" 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\">Les principaux changements de la RFFA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44d2d873 elementor-widget elementor-widget-heading\" data-id=\"44d2d873\" 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\u00e9duction des imp\u00f4ts pour les entreprises<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4594e29 elementor-widget elementor-widget-text-editor\" data-id=\"4594e29\" 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>Toutes les entreprises bas\u00e9es \u00e0 Gen\u00e8ve ont l&rsquo;obligation de payer un imp\u00f4t sur leur <strong>capital<\/strong>, c&rsquo;est-\u00e0-dire sur la somme d&rsquo;argent ou les biens qu&rsquo;elles poss\u00e8dent. \u00c0 Gen\u00e8ve, cet imp\u00f4t \u00e9tait fix\u00e9 \u00e0 1.8\u2030 avant la RFFA.<\/p>\n<p>Une fois que la r\u00e9forme de la fiscalit\u00e9 des entreprises est pass\u00e9e, le canton de Gen\u00e8ve a \u00e9tabli un taux d&rsquo;imp\u00f4t r\u00e9duit pour les entreprises, \u00e0 <strong>0.005\u2030<\/strong>, sur les parties du capital utilis\u00e9es \u00e0 des fins de R&amp;D.<\/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-4c6947a8 elementor-widget elementor-widget-heading\" data-id=\"4c6947a8\" 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\">Patent box<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70567ae0 elementor-widget elementor-widget-text-editor\" data-id=\"70567ae0\" 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 encourager <strong>l&rsquo;innovation<\/strong> (recherche, cr\u00e9ation de nouvelles technologies, etc.), la RFFA a mis en place le \u00ab\u00a0patent box\u00a0\u00bb, un outil qui, entre autres, accorde une imposition moins \u00e9lev\u00e9e des b\u00e9n\u00e9fices d&rsquo;une entreprise. Les b\u00e9n\u00e9fices en question doivent \u00eatre issus de <a href=\"https:\/\/www.ge.ch\/mise-oeuvre-geneve-reforme-fiscalite-entreprises-rffa\/patent-box-depenses-rd\" target=\"_blank\" rel=\"noopener\">brevets et droits comparables<\/a>.\u00a0<\/p>\n<p>Cela veut dire qu&rsquo;une entreprise genevoise peut payer moins d&rsquo;imp\u00f4ts sur les b\u00e9n\u00e9fices tir\u00e9s de brevets ou d&rsquo;un droit similaire. La r\u00e9duction d&rsquo;imp\u00f4t peut aller jusqu&rsquo;\u00e0 <strong>10%<\/strong>. Pour b\u00e9n\u00e9ficier de cette r\u00e9duction, il faut remplir certaines conditions.<\/p>\n<p>En effet, les d\u00e9penses de recherche et de d\u00e9veloppement doivent avoir \u00e9t\u00e9 faites en <strong>Suisse<\/strong> afin de b\u00e9n\u00e9ficier de ce taux r\u00e9duit.<\/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-1be71b48 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1be71b48\" 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-Document-Search\"><\/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\">Un brevet permet de prot\u00e9ger une invention.<\/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-8e999ec elementor-widget elementor-widget-heading\" data-id=\"8e999ec\" 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\">Les d\u00e9penses de Recherche et D\u00e9veloppement (R&amp;D)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49a03c91 elementor-widget elementor-widget-text-editor\" data-id=\"49a03c91\" 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 le patent box, la <strong>RFFA<\/strong> a introduit la d\u00e9duction pour les <strong>R&amp;D<\/strong>, qui cherche \u00e0 encourager les entreprises \u00e0 innover en all\u00e9geant le poids des d\u00e9penses li\u00e9es \u00e0 la recherche. L\u00e0 encore, les d\u00e9penses doivent \u00eatre r\u00e9alis\u00e9es en <strong>Suisse<\/strong> et non \u00e0 l&rsquo;\u00e9tranger.<\/p>\n<p>Autrement dit, une enterprise qui d\u00e9pense de l&rsquo;argent dans de la R&amp;D en Suisse, peut d\u00e9duire encore plus que ce qu&rsquo;elle a r\u00e9ellement d\u00e9pens\u00e9 de son b\u00e9n\u00e9fice imposable. 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-3ec37c2 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3ec37c2\" 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\">Si une entreprise d\u00e9pense 100 CHF en salaires pour de la R&amp;D, elle peut compter 135 CHF (100 + 35 %) pour calculer la d\u00e9duction.<\/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\">Sur cette base major\u00e9e, elle peut encore ajouter 50 % en plus \u00e0 d\u00e9duire de ses imp\u00f4ts.<\/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-46981eac elementor-widget elementor-widget-text-editor\" data-id=\"46981eac\" 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 les \u00e9ventuelles d\u00e9penses de R&amp;D envers des prestataires externes, il est possible de d\u00e9duire jsuqu&rsquo;\u00e0 <strong>80%<\/strong> tout en ajoutant <strong>50%<\/strong> de r\u00e9duction en plus.\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-1263e1a2 elementor-widget elementor-widget-heading\" data-id=\"1263e1a2\" 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\">Imposition des dividendes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7204d054 elementor-widget elementor-widget-text-editor\" data-id=\"7204d054\" 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 limiter la double imposition des dividendes re\u00e7ues par les personnes qui d\u00e9tiennent au moins <strong>10%<\/strong> d&rsquo;une entreprise.<\/p>\n<p>Si les actions d\u00e9tenues sont dans sa fortune <strong data-start=\"629\" data-end=\"647\">priv\u00e9e<\/strong> (par exemple : un actionnaire individuel qui d\u00e9tient ces parts comme placement personnel), elle ne sera impos\u00e9e que sur <strong data-start=\"768\" data-end=\"776\">70 %<\/strong> du montant re\u00e7u.<\/p>\n<p class=\"\" data-start=\"796\" data-end=\"1004\">Si c\u2019est dans la fortune <strong data-start=\"813\" data-end=\"836\">commerciale<\/strong> de l&rsquo;actionnaire (par exemple : une entreprise ou un ind\u00e9pendant qui d\u00e9tient ces parts dans le cadre de son activit\u00e9 professionnelle), elle ne sera impos\u00e9e que sur <strong data-start=\"984\" data-end=\"992\">60 %<\/strong> du montant.<\/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-ed17039 elementor-widget elementor-widget-heading\" data-id=\"ed17039\" 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\"><a href=\"https:\/\/fidulex.ch\/devenir-independant-en-suisse-en-2024\/\">Comment b\u00e9n\u00e9ficier du \"patent box\" et R&amp;D ?<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc6a5f2 elementor-widget elementor-widget-text-editor\" data-id=\"dc6a5f2\" 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 ce faire, il faudra d\u00e9poser une demande de <strong><a href=\"https:\/\/www.ge.ch\/demander-ruling-fiscal-allegement-fiscal\/forme-contenu-demande-ruling-fiscal\" target=\"_blank\" rel=\"noopener\">ruling fiscal<\/a><\/strong><strong>,<\/strong> qui doit \u00eatre demand\u00e9 dans la d\u00e9claration fiscale d&rsquo;une entreprise.<\/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-d6ee20c elementor-widget elementor-widget-heading\" data-id=\"d6ee20c\" 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\"><a href=\"https:\/\/fidulex.ch\/devenir-independant-en-suisse-en-2024\/\">Et pour les ind\u00e9pendants ?<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4741673 elementor-widget elementor-widget-text-editor\" data-id=\"4741673\" 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 r\u00e8gle g\u00e9n\u00e9rale, les ind\u00e9pendants (personnes physiques ayant une activit\u00e9 lucrative ind\u00e9pendante) peuvent \u00e9galement b\u00e9n\u00e9ficier des diff\u00e9rents instruments offerts aux entreprises, comme le patent box ou les R&amp;D.<\/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-56a6d6 elementor-widget elementor-widget-heading\" data-id=\"56a6d6\" 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-5ac61d67 elementor-widget elementor-widget-toggle\" data-id=\"5ac61d67\" 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-1521\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1521\" 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 r\u00e9forme de la fiscalit\u00e9 des entreprises (RFFA), c\u2019est quoi ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1521\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1521\"><p class=\"\" data-start=\"233\" data-end=\"536\">La RFFA, entr\u00e9e en vigueur en 2020, est une r\u00e9forme fiscale qui a supprim\u00e9 les anciens r\u00e9gimes fiscaux sp\u00e9ciaux pour instaurer un syst\u00e8me plus juste et conforme aux normes internationales. Elle permet aux cantons, comme Gen\u00e8ve, de fixer leurs propres taux tout en respectant l\u2019\u00e9galit\u00e9 entre entreprises.<\/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-1522\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1522\" 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\">Quels imp\u00f4ts sont concern\u00e9s par la r\u00e9forme RFFA ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1522\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1522\"><p class=\"\" data-start=\"597\" data-end=\"641\">La r\u00e9forme touche plusieurs types d\u2019imp\u00f4ts :<\/p>\n<ul data-start=\"642\" data-end=\"749\">\n<li class=\"\" data-start=\"642\" data-end=\"669\">\n<p class=\"\" data-start=\"644\" data-end=\"669\">L\u2019imp\u00f4t sur le b\u00e9n\u00e9fice<\/p>\n<\/li>\n<li class=\"\" data-start=\"670\" data-end=\"696\">\n<p class=\"\" data-start=\"672\" data-end=\"696\">L\u2019imp\u00f4t sur le capital<\/p>\n<\/li>\n<li class=\"\" data-start=\"697\" data-end=\"722\">\n<p class=\"\" data-start=\"699\" data-end=\"722\">L\u2019imp\u00f4t sur le revenu<\/p>\n<\/li>\n<li class=\"\" data-start=\"723\" data-end=\"749\">\n<p class=\"\" data-start=\"725\" data-end=\"749\">L\u2019imp\u00f4t sur la fortune<\/p>\n<\/li>\n<\/ul><\/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-1523\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1523\" 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\">Pourquoi la r\u00e9forme RFFA a-t-elle \u00e9t\u00e9 mise en place ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1523\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1523\"><p>La RFFA vise \u00e0 moderniser le syst\u00e8me fiscal suisse pour le rendre conforme aux normes internationales, tout en gardant la comp\u00e9titivit\u00e9 du pays. Elle supprime les privil\u00e8ges fiscaux d\u2019anciennes entreprises et met tout le monde sur un pied d\u2019\u00e9galit\u00e9.<\/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-1524\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1524\" 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\">Quel est le nouveau taux d\u2019imposition sur le capital \u00e0 Gen\u00e8ve ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1524\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1524\"><p class=\"\" data-start=\"1138\" data-end=\"1391\">Avant la r\u00e9forme, l\u2019imp\u00f4t sur le capital \u00e9tait fix\u00e9 \u00e0 <strong data-start=\"1192\" data-end=\"1200\">1.8\u2030<\/strong>. Apr\u00e8s la r\u00e9forme, Gen\u00e8ve applique un <strong data-start=\"1239\" data-end=\"1264\">taux r\u00e9duit de 0.005\u2030<\/strong> sur le capital li\u00e9 \u00e0 l\u2019innovation (brevets, droits comparables, etc.). Cela revient \u00e0 un imp\u00f4t tr\u00e8s bas : environ <strong data-start=\"1379\" data-end=\"1390\">0.001 %<\/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-1525\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1525\" 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\">C\u2019est quoi la \u00ab patent box \u00bb ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1525\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1525\"><p>La patent box est un outil fiscal qui permet de payer moins d\u2019imp\u00f4ts sur les b\u00e9n\u00e9fices issus de brevets ou de droits similaires. Elle encourage l\u2019innovation en r\u00e9duisant l\u2019imposition jusqu\u2019\u00e0 10 %, \u00e0 condition que les d\u00e9penses de R&amp;D aient \u00e9t\u00e9 faites en Suisse.<\/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-1526\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1526\" 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 fonctionne la d\u00e9duction R&D ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1526\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1526\"><p class=\"\" data-start=\"1754\" data-end=\"1886\">La r\u00e9forme permet de <strong data-start=\"1775\" data-end=\"1796\">d\u00e9duire davantage<\/strong> que les montants r\u00e9ellement d\u00e9pens\u00e9s pour la recherche et le d\u00e9veloppement. Par exemple :<\/p>\n<ul data-start=\"1887\" data-end=\"2175\">\n<li class=\"\" data-start=\"1887\" data-end=\"1957\">\n<p class=\"\" data-start=\"1889\" data-end=\"1957\">Une d\u00e9pense salariale de 100 CHF en R&amp;D peut \u00eatre major\u00e9e \u00e0 135 CHF.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1958\" data-end=\"2016\">\n<p class=\"\" data-start=\"1960\" data-end=\"2016\">Sur cette base, on peut d\u00e9duire encore <strong data-start=\"1999\" data-end=\"2015\">50 % en plus<\/strong>.<\/p>\n<\/li>\n<li class=\"\" data-start=\"2017\" data-end=\"2175\">\n<p class=\"\" data-start=\"2019\" data-end=\"2175\">Pour les d\u00e9penses externes (prestataires), il est possible de d\u00e9duire jusqu\u2019\u00e0 <strong data-start=\"2097\" data-end=\"2105\">80 %<\/strong> de leur montant, puis d\u2019ajouter <strong data-start=\"2138\" data-end=\"2174\">50 % de d\u00e9duction suppl\u00e9mentaire<\/strong>.<\/p>\n<\/li>\n<\/ul><\/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 r\\u00e9forme de la fiscalit\\u00e9 des entreprises (RFFA), c\\u2019est quoi ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p class=\\\"\\\" data-start=\\\"233\\\" data-end=\\\"536\\\">La RFFA, entr\\u00e9e en vigueur en 2020, est une r\\u00e9forme fiscale qui a supprim\\u00e9 les anciens r\\u00e9gimes fiscaux sp\\u00e9ciaux pour instaurer un syst\\u00e8me plus juste et conforme aux normes internationales. Elle permet aux cantons, comme Gen\\u00e8ve, de fixer leurs propres taux tout en respectant l\\u2019\\u00e9galit\\u00e9 entre entreprises.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quels imp\\u00f4ts sont concern\\u00e9s par la r\\u00e9forme RFFA ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p class=\\\"\\\" data-start=\\\"597\\\" data-end=\\\"641\\\">La r\\u00e9forme touche plusieurs types d\\u2019imp\\u00f4ts :<\\\/p>\\n<ul data-start=\\\"642\\\" data-end=\\\"749\\\">\\n<li class=\\\"\\\" data-start=\\\"642\\\" data-end=\\\"669\\\">\\n<p class=\\\"\\\" data-start=\\\"644\\\" data-end=\\\"669\\\">L\\u2019imp\\u00f4t sur le b\\u00e9n\\u00e9fice<\\\/p>\\n<\\\/li>\\n<li class=\\\"\\\" data-start=\\\"670\\\" data-end=\\\"696\\\">\\n<p class=\\\"\\\" data-start=\\\"672\\\" data-end=\\\"696\\\">L\\u2019imp\\u00f4t sur le capital<\\\/p>\\n<\\\/li>\\n<li class=\\\"\\\" data-start=\\\"697\\\" data-end=\\\"722\\\">\\n<p class=\\\"\\\" data-start=\\\"699\\\" data-end=\\\"722\\\">L\\u2019imp\\u00f4t sur le revenu<\\\/p>\\n<\\\/li>\\n<li class=\\\"\\\" data-start=\\\"723\\\" data-end=\\\"749\\\">\\n<p class=\\\"\\\" data-start=\\\"725\\\" data-end=\\\"749\\\">L\\u2019imp\\u00f4t sur la fortune<\\\/p>\\n<\\\/li>\\n<\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"Pourquoi la r\\u00e9forme RFFA a-t-elle \\u00e9t\\u00e9 mise en place ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La RFFA vise \\u00e0 moderniser le syst\\u00e8me fiscal suisse pour le rendre conforme aux normes internationales, tout en gardant la comp\\u00e9titivit\\u00e9 du pays. Elle supprime les privil\\u00e8ges fiscaux d\\u2019anciennes entreprises et met tout le monde sur un pied d\\u2019\\u00e9galit\\u00e9.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quel est le nouveau taux d\\u2019imposition sur le capital \\u00e0 Gen\\u00e8ve ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p class=\\\"\\\" data-start=\\\"1138\\\" data-end=\\\"1391\\\">Avant la r\\u00e9forme, l\\u2019imp\\u00f4t sur le capital \\u00e9tait fix\\u00e9 \\u00e0 <strong data-start=\\\"1192\\\" data-end=\\\"1200\\\">1.8\\u2030<\\\/strong>. Apr\\u00e8s la r\\u00e9forme, Gen\\u00e8ve applique un <strong data-start=\\\"1239\\\" data-end=\\\"1264\\\">taux r\\u00e9duit de 0.005\\u2030<\\\/strong> sur le capital li\\u00e9 \\u00e0 l\\u2019innovation (brevets, droits comparables, etc.). Cela revient \\u00e0 un imp\\u00f4t tr\\u00e8s bas : environ <strong data-start=\\\"1379\\\" data-end=\\\"1390\\\">0.001 %<\\\/strong>.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"C\\u2019est quoi la \\u00ab patent box \\u00bb ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La patent box est un outil fiscal qui permet de payer moins d\\u2019imp\\u00f4ts sur les b\\u00e9n\\u00e9fices issus de brevets ou de droits similaires. Elle encourage l\\u2019innovation en r\\u00e9duisant l\\u2019imposition jusqu\\u2019\\u00e0 10 %, \\u00e0 condition que les d\\u00e9penses de R&amp;D aient \\u00e9t\\u00e9 faites en Suisse.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment fonctionne la d\\u00e9duction R&D ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p class=\\\"\\\" data-start=\\\"1754\\\" data-end=\\\"1886\\\">La r\\u00e9forme permet de <strong data-start=\\\"1775\\\" data-end=\\\"1796\\\">d\\u00e9duire davantage<\\\/strong> que les montants r\\u00e9ellement d\\u00e9pens\\u00e9s pour la recherche et le d\\u00e9veloppement. Par exemple :<\\\/p>\\n<ul data-start=\\\"1887\\\" data-end=\\\"2175\\\">\\n<li class=\\\"\\\" data-start=\\\"1887\\\" data-end=\\\"1957\\\">\\n<p class=\\\"\\\" data-start=\\\"1889\\\" data-end=\\\"1957\\\">Une d\\u00e9pense salariale de 100 CHF en R&amp;D peut \\u00eatre major\\u00e9e \\u00e0 135 CHF.<\\\/p>\\n<\\\/li>\\n<li class=\\\"\\\" data-start=\\\"1958\\\" data-end=\\\"2016\\\">\\n<p class=\\\"\\\" data-start=\\\"1960\\\" data-end=\\\"2016\\\">Sur cette base, on peut d\\u00e9duire encore <strong data-start=\\\"1999\\\" data-end=\\\"2015\\\">50 % en plus<\\\/strong>.<\\\/p>\\n<\\\/li>\\n<li class=\\\"\\\" data-start=\\\"2017\\\" data-end=\\\"2175\\\">\\n<p class=\\\"\\\" data-start=\\\"2019\\\" data-end=\\\"2175\\\">Pour les d\\u00e9penses externes (prestataires), il est possible de d\\u00e9duire jusqu\\u2019\\u00e0 <strong data-start=\\\"2097\\\" data-end=\\\"2105\\\">80 %<\\\/strong> de leur montant, puis d\\u2019ajouter <strong data-start=\\\"2138\\\" data-end=\\\"2174\\\">50 % de d\\u00e9duction suppl\\u00e9mentaire<\\\/strong>.<\\\/p>\\n<\\\/li>\\n<\\\/ul>\"}}]}<\/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>In 2020, teh citizens of Geneva approved the reform of the corporate tax system (RFFA). We tell you all about the effects of this reform and how it has affected businesses since then.<\/p>","protected":false},"author":1,"featured_media":39470,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[27,19],"tags":[],"class_list":["post-39467","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-dentreprise","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/39467","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=39467"}],"version-history":[{"count":24,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/39467\/revisions"}],"predecessor-version":[{"id":39493,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/39467\/revisions\/39493"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/39470"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=39467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=39467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=39467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}