{"id":31642,"date":"2023-08-27T14:30:53","date_gmt":"2023-08-27T12:30:53","guid":{"rendered":"https:\/\/tax-services.ch\/?p=31642"},"modified":"2024-07-30T11:52:15","modified_gmt":"2024-07-30T09:52:15","slug":"abolition-of-rental-value","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/en\/abolition-of-rental-value\/","title":{"rendered":"The end of rental values for landlords?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"31642\" class=\"elementor elementor-31642\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c214d88 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"c214d88\" 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-5b6a225\" data-id=\"5b6a225\" 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-f7c5c4a elementor-widget elementor-widget-heading\" data-id=\"f7c5c4a\" 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\">Qu\u2019est-ce que 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-dc1ed34 elementor-widget elementor-widget-text-editor\" data-id=\"dc1ed34\" 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>Commen\u00e7ons par le d\u00e9but, la valeur locative est un concept du syst\u00e8me fiscal suisse, elle repr\u00e9sente le revenu hypoth\u00e9tique qu&rsquo;un propri\u00e9taire aurait pu obtenir si son bien immobilier avait \u00e9t\u00e9 mis en location. Bien que ce revenu ne soit pas effectivement per\u00e7u par le propri\u00e9taire, il est ajout\u00e9 \u00e0 son revenu imposable.\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-be7d332 elementor-widget elementor-widget-heading\" data-id=\"be7d332\" 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\">Comment se calcule la valeur locative d\u2019un bien immobilier ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0d4f56 elementor-widget elementor-widget-text-editor\" data-id=\"d0d4f56\" 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>Le montant de la valeur locative varie en fonction de plusieurs crit\u00e8res notamment\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-b21aa1c elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b21aa1c\" 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=\"fas fa-arrow-right\"><\/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\">la commune de situation du bien\u00a0<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/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\">le type de 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=\"fas fa-arrow-right\"><\/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\">la surface habitable<\/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=\"fas fa-arrow-right\"><\/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\">le nombre de pi\u00e8ces<\/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=\"fas fa-arrow-right\"><\/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\u2019\u00e2ge du bien (v\u00e9tust\u00e9)<\/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=\"fas fa-arrow-right\"><\/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\u2019am\u00e9nagement 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=\"fas fa-arrow-right\"><\/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\">\u00e9ventuelles nuisances<\/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=\"fas fa-arrow-right\"><\/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\">situation g\u00e9n\u00e9rale<\/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-8bc06fe elementor-widget elementor-widget-text-editor\" data-id=\"8bc06fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Dans le canton de Gen\u00e8ve, le calcul de la valeur locative se calcule au travers d\u2019un questionnaire. Ce formulaire doit \u00eatre rempli lors de l\u2019achat d\u2019un bien immobilier et lorsque des travaux importants sont r\u00e9alis\u00e9s.<\/p><p>Cette valeur est index\u00e9e et peut \u00e9valuer avec le temps. Chaque ann\u00e9e le montant de la valeur locative est communiqu\u00e9e aux propri\u00e9taires par l\u2019administration fiscale cantonale avant le 31 mars.<\/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-f24b313 elementor-widget elementor-widget-heading\" data-id=\"f24b313\" 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\">Qui est concern\u00e9 par la valeur locative dans le canton de Gen\u00e8ve ? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f319cf elementor-widget elementor-widget-text-editor\" data-id=\"5f319cf\" 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>Tous les propri\u00e9taires du canton de Gen\u00e8ve qui habitent ou qui ne louent pas leur bien immobilier sont concern\u00e9s par la valeur locative.<\/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-3211db3 elementor-widget elementor-widget-heading\" data-id=\"3211db3\" 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\">Discussions r\u00e9centes concernant l'abolition 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-95aff5f elementor-widget elementor-widget-text-editor\" data-id=\"95aff5f\" 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>Avec un vote de 158 voix en faveur et 31 contre le projet de suppression de la valeur locative, une d\u00e9cision majeure a \u00e9t\u00e9 prise.<\/p><p>Jusqu\u2019ici, les propri\u00e9taires immobiliers \u00e9taient impos\u00e9s sur une base th\u00e9orique, \u00e9quivalant au revenu potentiel qu&rsquo;ils pourraient obtenir en louant leur bien. En contrepartie, ils pouvaient d\u00e9duire les int\u00e9r\u00eats de leur dette hypoth\u00e9caire ainsi que les co\u00fbts d&rsquo;entretien et de r\u00e9novation.<\/p><p>Depuis le d\u00e9but des ann\u00e9es 2000, plusieurs initiatives visant \u00e0 supprimer la valeur locative ont \u00e9t\u00e9 rejet\u00e9es par les \u00e9lecteurs et le Parlement. N\u00e9anmoins, la commission du National a r\u00e9cemment introduit un projet revisit\u00e9 et plus \u00e9quilibr\u00e9.<\/p><p>Ce nouveau projet se concentre sur trois modifications majeures : l&rsquo;abolition de la valeur locative pour les r\u00e9sidences principales et secondaires, la r\u00e9duction de la d\u00e9ductibilit\u00e9 des int\u00e9r\u00eats passifs et l&rsquo;\u00e9limination de la d\u00e9duction des frais d&rsquo;entretien.<\/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-bc4cd57 elementor-widget elementor-widget-heading\" data-id=\"bc4cd57\" 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\">Quels seraient les avantages de la suppression 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-2ab3be5 elementor-widget elementor-widget-heading\" data-id=\"2ab3be5\" 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\">Diminution de la charge fiscale<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa987ed elementor-widget elementor-widget-text-editor\" data-id=\"fa987ed\" 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 supprimant la valeur locative, les contribuables propri\u00e9taires de leur logement ne seront plus contraints de payer des imp\u00f4ts sur un revenu th\u00e9orique. En particulier pour les contribuables qui ont rembours\u00e9 une grande partie de leurs dettes hypoth\u00e9caires et qui n\u2019ont pas de frais importants \u00e0 d\u00e9duire.<\/p><p>Plus sur le sujet : <a href=\"https:\/\/tax-services.ch\/fr\/deductions-fiscales-a-geneve-en-2023\/\">D\u00e9ductions fiscales \u00e0 Gen\u00e8ve<\/a><\/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-e11e6e6 elementor-widget elementor-widget-heading\" data-id=\"e11e6e6\" 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 de l\u2019endettement<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40a7d8b elementor-widget elementor-widget-text-editor\" data-id=\"40a7d8b\" 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>Avec le plafonnement de la d\u00e9ductibilit\u00e9 des int\u00e9r\u00eats passifs, le contribuable aura tendance \u00e0 rapidement vouloir rembourser son emprunt hypoth\u00e9caire pour entrer dans le champ d\u00e9ductible des int\u00e9r\u00eats qui se situerait \u00e0 40% du rendement de sa fortune.<\/p><p>Cet argument est \u00e0 double tranchant, car oui cela incitera les contribuables \u00e0 faire un effort pour rembourser leur cr\u00e9dit, mais cela p\u00e9naliserait ceux qui n\u2019ont pas les moyens d\u2019amortir leurs dettes rapidement.<\/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-a303180 elementor-widget elementor-widget-heading\" data-id=\"a303180\" 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\">Simplification administrative<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07f23bc elementor-widget elementor-widget-text-editor\" data-id=\"07f23bc\" 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>Si la valeur locative se voit d\u00e9finitive abolie, les nouveaux propri\u00e9taires se verront lib\u00e9r\u00e9s du questionnaire pour d\u00e9termination de la valeur locative parfois complexe lors de l\u2019achat d\u2019une maison.<\/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-1fe06f7 elementor-widget elementor-widget-heading\" data-id=\"1fe06f7\" 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\">Quels seraient les inconv\u00e9nients de la suppression 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-9dee6d0 elementor-widget elementor-widget-text-editor\" data-id=\"9dee6d0\" 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 inconv\u00e9nients principaux sont la non-d\u00e9duction des frais d\u2019entretien\/r\u00e9novation (\u00e0 l\u2019exception des b\u00e2timents historiques) et le plafonnement des int\u00e9r\u00eats passif \u00e0 hauteur de 40% du rendement de la fortune.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0f372e elementor-widget elementor-widget-heading\" data-id=\"f0f372e\" 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<h4 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79b4542 elementor-widget elementor-widget-text-editor\" data-id=\"79b4542\" 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>Le Conseil National a r\u00e9cemment approuv\u00e9 un projet visant \u00e0 abolir la valeur locative. Si elle est adopt\u00e9e, elle entra\u00eenerait une r\u00e9duction de la charge fiscale pour de nombreux propri\u00e9taires, une incitation \u00e0 r\u00e9duire l&rsquo;endettement et une simplification administrative. Cependant, elle limiterait \u00e9galement les d\u00e9ductions pour l&rsquo;entretien et la r\u00e9novation et plafonnerait la d\u00e9ductibilit\u00e9 des int\u00e9r\u00eats passifs et porterait potentiellement pr\u00e9judice aux nouveaux propri\u00e9taires.<\/p><p>La d\u00e9cision finale, qui aura des implications majeures pour les propri\u00e9taires du canton de Gen\u00e8ve et potentiellement d&rsquo;autres r\u00e9gions de la Suisse, reste entre les mains du Conseil des \u00c9tats.<\/p><p>Nous ne manquerons pas de vous tenir inform\u00e9 de la suite.<\/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-79948d7 elementor-widget elementor-widget-heading\" data-id=\"79948d7\" 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\">FAQ - 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-369fd15 elementor-widget elementor-widget-toggle\" data-id=\"369fd15\" 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<div id=\"elementor-tab-title-5721\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-5721\" 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\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/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 sont calcul\u00e9es les valeurs locatives ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5721\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-5721\"><p>Les valeurs locatives sont calcul\u00e9es en fonction de plusieurs crit\u00e8res mais \u00e9galement principe du loyer comparable. \u00c0 Gen\u00e8ve, la valeur locative se calcule \u00e0 l\u2019aide d\u2019un questionnaire. Ind\u00e9pendamment du r\u00e9sultat, l\u2019\u00e9tat se r\u00e9serve le droit de faire des \u00e9ventuelles estimations individuelles dans les cas o\u00f9 le r\u00e9sultat calcul\u00e9 par le questionnaire diff\u00e8re de la r\u00e9alit\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<div id=\"elementor-tab-title-5722\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-5722\" 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\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/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\">Quelles d\u00e9ductions sont possibles en relation avec la valeur locative ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5722\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-5722\"><p>Il existe plusieurs types de d\u00e9ductions, notamment les int\u00e9r\u00eats passifs, les entretiens\/r\u00e9novations, les imp\u00f4ts fonciers.<\/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<div id=\"elementor-tab-title-5723\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-5723\" 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\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/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\">Qu'entend-on par \"int\u00e9r\u00eats passifs\" ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5723\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-5723\"><p>Les int\u00e9r\u00eats passifs se r\u00e9f\u00e8rent aux int\u00e9r\u00eats pay\u00e9s sur les dettes li\u00e9es \u00e0 un bien immobilier.<\/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<div id=\"elementor-tab-title-5724\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-5724\" 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\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/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 sont les diff\u00e9rents types de frais immobiliers d\u00e9ductibles ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5724\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-5724\"><p>Les frais immobiliers peuvent \u00eatre subdivis\u00e9s en frais d&rsquo;entretien, d&rsquo;exploitation et d&rsquo;administration. Les frais d&rsquo;entretien d\u00e9ductibles comprennent les d\u00e9penses effectu\u00e9es pour maintenir la valeur de l&rsquo;immeuble, telles que les r\u00e9parations, les r\u00e9novations et le remplacement d&rsquo;\u00e9l\u00e9ments us\u00e9s.<\/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<div id=\"elementor-tab-title-5725\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-5725\" 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\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/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 frais immobiliers ne sont pas d\u00e9ductibles ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5725\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-5725\"><p>Les d\u00e9penses qui augmentent durablement la valeur du b\u00e2timent (Ex\u00a0: piscine, v\u00e9randa), entra\u00eenant une plus-value, ne sont pas d\u00e9ductibles. Cela inclut les nouvelles constructions, les agrandissements, les transformations et l&rsquo;am\u00e9nagement de terrains.<\/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<div id=\"elementor-tab-title-5726\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-5726\" 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\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/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 peut-elle \u00eatre n\u00e9gative ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5726\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-5726\"><p>Dans certains cas, la valeur locative peut \u00eatre n\u00e9gative. Cela arrive notamment quand les frais d\u00e9passent les revenus th\u00e9oriques calcul\u00e9s.<\/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\":\"Comment sont calcul\\u00e9es les valeurs locatives ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Les valeurs locatives sont calcul\\u00e9es en fonction de plusieurs crit\\u00e8res mais \\u00e9galement principe du loyer comparable. \\u00c0 Gen\\u00e8ve, la valeur locative se calcule \\u00e0 l\\u2019aide d\\u2019un questionnaire. Ind\\u00e9pendamment du r\\u00e9sultat, l\\u2019\\u00e9tat se r\\u00e9serve le droit de faire des \\u00e9ventuelles estimations individuelles dans les cas o\\u00f9 le r\\u00e9sultat calcul\\u00e9 par le questionnaire diff\\u00e8re de la r\\u00e9alit\\u00e9.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quelles d\\u00e9ductions sont possibles en relation avec la valeur locative ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Il existe plusieurs types de d\\u00e9ductions, notamment les int\\u00e9r\\u00eats passifs, les entretiens\\\/r\\u00e9novations, les imp\\u00f4ts fonciers.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu'entend-on par \\\"int\\u00e9r\\u00eats passifs\\\" ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Les int\\u00e9r\\u00eats passifs se r\\u00e9f\\u00e8rent aux int\\u00e9r\\u00eats pay\\u00e9s sur les dettes li\\u00e9es \\u00e0 un bien immobilier.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quels sont les diff\\u00e9rents types de frais immobiliers d\\u00e9ductibles ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Les frais immobiliers peuvent \\u00eatre subdivis\\u00e9s en frais d&rsquo;entretien, d&rsquo;exploitation et d&rsquo;administration. Les frais d&rsquo;entretien d\\u00e9ductibles comprennent les d\\u00e9penses effectu\\u00e9es pour maintenir la valeur de l&rsquo;immeuble, telles que les r\\u00e9parations, les r\\u00e9novations et le remplacement d&rsquo;\\u00e9l\\u00e9ments us\\u00e9s.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quels frais immobiliers ne sont pas d\\u00e9ductibles ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Les d\\u00e9penses qui augmentent durablement la valeur du b\\u00e2timent (Ex\\u00a0: piscine, v\\u00e9randa), entra\\u00eenant une plus-value, ne sont pas d\\u00e9ductibles. Cela inclut les nouvelles constructions, les agrandissements, les transformations et l&rsquo;am\\u00e9nagement de terrains.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"La valeur locative peut-elle \\u00eatre n\\u00e9gative ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Dans certains cas, la valeur locative peut \\u00eatre n\\u00e9gative. Cela arrive notamment quand les frais d\\u00e9passent les revenus th\\u00e9oriques calcul\\u00e9s.<\\\/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>On Wednesday 12 June 2023, the National Council approved a proposal for a new housing tax system to replace the rental value system. If this proposal is also approved by the Council of States, rental value will be abolished.<\/p>","protected":false},"author":1,"featured_media":31645,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","content-type":"","footnotes":""},"categories":[56],"tags":[],"class_list":["post-31642","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites"],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/31642","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/comments?post=31642"}],"version-history":[{"count":35,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/31642\/revisions"}],"predecessor-version":[{"id":33361,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/31642\/revisions\/33361"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media\/31645"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media?parent=31642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/categories?post=31642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/tags?post=31642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}