{"id":8956,"date":"2022-04-11T14:14:45","date_gmt":"2022-04-11T12:14:45","guid":{"rendered":"https:\/\/dev.hypoteq.ch\/francais-impots-sur-les-biens-immobiliers\/"},"modified":"2025-04-05T06:32:08","modified_gmt":"2025-04-05T04:32:08","slug":"francais-impots-sur-les-biens-immobiliers","status":"publish","type":"post","link":"https:\/\/www.hypoteq.ch\/fr\/francais-impots-sur-les-biens-immobiliers\/","title":{"rendered":"Imp\u00f4ts sur les biens immobiliers"},"content":{"rendered":"\t\t
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IMP\u00d4TS SUR LES BIENS IMMOBILIERS<\/h2>\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
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En Suisse, plusieurs taxes s’appliquent aux biens immobiliers<\/p>\n\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

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  • Imp\u00f4t sur les plus-values immobili\u00e8res<\/li>\n
  • Valeur locative<\/li>\n
  • Droits de mutation<\/li>\n<\/ul>\n\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
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    Imp\u00f4t sur les plus-values immobili\u00e8res<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    L’imp\u00f4t sur les plus-values immobili\u00e8res est calcul\u00e9 sur la diff\u00e9rence entre le prix de vente et le prix d’achat initial. Seule la diff\u00e9rence est impos\u00e9e. Il est l\u00e9gitime que des investissements augmentant la valeur (par exemple l’am\u00e9nagement des combles) ou des frais de vente (commission de l’agent immobilier) puissent \u00eatre d\u00e9duits du prix d’achat initial. La diff\u00e9rence entre le prix de vente et le prix d’achat est ainsi r\u00e9duite et l’imp\u00f4t d\u00fb diminue \u00e9galement. Le calcul du montant de l’imp\u00f4t tient \u00e9galement compte de la dur\u00e9e de d\u00e9tention du bien immobilier par le vendeur. Plus le vendeur a d\u00e9tenu le bien longtemps, plus les taxes sont faibles. <\/p>\n\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

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    Valeur locative<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    L’objectif de cet imp\u00f4t est de mettre sur un pied d’\u00e9galit\u00e9 les locataires et les propri\u00e9taires. Imaginez que la valeur locative est un revenu fictif : Le montant de la valeur locative est d\u00e9termin\u00e9 par le montant que vous obtiendriez en tant que revenu si vous louiez votre logement. Vous devez payer l’imp\u00f4t sur ce revenu construit. Dans le cadre de cet imp\u00f4t, vous pouvez d\u00e9duire les int\u00e9r\u00eats hypoth\u00e9caires et les frais d’entretien de votre revenu imposable. <\/p>\n\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

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    Droits de mutation<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    En cas de changement de propri\u00e9taire d’un bien immobilier (par achat, h\u00e9ritage ou donation), les droits de mutation sont dus. Ici, contrairement \u00e0 l’imp\u00f4t sur les plus-values immobili\u00e8res, ce n’est pas le b\u00e9n\u00e9fice qui est impos\u00e9, mais les frais de modification aupr\u00e8s du registre foncier. Veuillez tenir compte des conditions cantonales qui s’appliquent \u00e0 votre cas : Selon le canton, il n’y a pas de droits de mutation (mais des frais plus \u00e9lev\u00e9s pour l’enregistrement de l’acheteur) ou l’imp\u00f4t est partag\u00e9 entre l’acheteur et le vendeur. <\/p>\n\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

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    \u00c9conomiser des imp\u00f4ts<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Votre conseiller HYPOTEQ prend en compte et met en lumi\u00e8re pour vous tous les aspects fiscaux afin que vous ne soyez pas confront\u00e9 \u00e0 de mauvaises surprises avant et apr\u00e8s l’achat de votre maison. <\/p>\n\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

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    En Suisse, plusieurs taxes s’appliquent aux biens immobiliers<\/p>\n","protected":false},"author":6,"featured_media":6983,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[11],"tags":[],"acf":[],"yoast_head":"\nImp\u00f4ts sur les biens immobiliers - HYPOTEQ AG - g\u00fcnstige Hypothek mit Profi-Beratung<\/title>\n<meta name=\"description\" content=\"HYPOTEQ AG - g\u00fcnstige Hypothek mit Profi-Beratung Imp\u00f4ts sur les biens immobiliers -\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hypoteq.ch\/fr\/francais-impots-sur-les-biens-immobiliers\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imp\u00f4ts sur les biens immobiliers - 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