{"id":31669,"date":"2023-09-01T16:50:03","date_gmt":"2023-09-01T14:50:03","guid":{"rendered":"https:\/\/tax-services.ch\/?p=31669"},"modified":"2024-07-30T11:52:40","modified_gmt":"2024-07-30T09:52:40","slug":"private-share-vehicle","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/en\/private-share-vehicle\/","title":{"rendered":"Private vehicle share: how does it work?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"31669\" class=\"elementor elementor-31669\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d2c0792 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d2c0792\" 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-676a902\" data-id=\"676a902\" 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-7239ff9 elementor-widget elementor-widget-heading\" data-id=\"7239ff9\" 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\">Pourquoi doit-on calculer une part priv\u00e9e ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf8d6ae elementor-widget elementor-widget-text-editor\" data-id=\"bf8d6ae\" 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 calcul de la part priv\u00e9e v\u00e9hicule est n\u00e9cessaire pour d\u00e9terminer la valeur des prestations fournies \u00e0 titre on\u00e9reux (gratuit) par l&#8217;employeur \u00e0 l&#8217;employ\u00e9, dans ce cas, dans l&rsquo;utilisation d&rsquo;une voiture de service \u00e0 des fins priv\u00e9es.<\/p><p>L\u2019utilisation d\u2019une voiture de fonction en dehors du cadre professionnel constitue un avantage appr\u00e9ciable en argent, par cons\u00e9quent il est imposable \u00e0 titre de revenu.<\/p><p>La part priv\u00e9e doit \u00eatre indiqu\u00e9e sous le <strong>chiffre 2.2 du certificat de salaire<\/strong> de l\u2019employ\u00e9. La part priv\u00e9e doit \u00eatre consid\u00e9r\u00e9e dans le salaire imposable des employ\u00e9s concern\u00e9s par <a href=\"https:\/\/tax-services.ch\/fr\/impot-a-la-source-a-geneve\/\">l&rsquo;imp\u00f4t \u00e0 la source<\/a>.<\/p><p>La part priv\u00e9e est \u00e9galement soumisse \u00e0 la TVA si l\u2019entreprise est assujettie. Cela s\u2019explique de par le fait que l\u2019entreprise peut r\u00e9cup\u00e9rer la TVA sur les d\u00e9penses li\u00e9es au v\u00e9hicule.<\/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-cedfe50 elementor-widget elementor-widget-heading\" data-id=\"cedfe50\" 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\">Comment calculer la part priv\u00e9e v\u00e9hicule ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a6846e elementor-widget elementor-widget-text-editor\" data-id=\"5a6846e\" 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>Il existe deux fa\u00e7ons de calculer la part priv\u00e9e, forfaitaire ou effective.<\/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-e478362 elementor-widget elementor-widget-heading\" data-id=\"e478362\" 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\">M\u00e9thode effective<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f1f494 elementor-widget elementor-widget-text-editor\" data-id=\"5f1f494\" 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>m\u00e9thode effective<\/strong> est une approche qui se base sur les donn\u00e9es r\u00e9elles pour d\u00e9terminer la part priv\u00e9e d\u2019un v\u00e9hicule. En utilisant cette m\u00e9thode vous vous engagez \u00e0 tenir un <strong>livre de bord<\/strong> pour enregistrer chaque utilisation du v\u00e9hicule, priv\u00e9e comme professionnelle en mentionnant notamment\u00a0: date, destination, nom conducteur, motifs du d\u00e9placement. Tout ceci dans un support fiable non modifiable (cahier par exemple) afin de pouvoir justifier les d\u00e9placements en cas de contr\u00f4le.<\/p><p>Le <strong>forfait par kilom\u00e8tre<\/strong> est de 0.70 CHF<\/p><p>L\u2019utilisation de la m\u00e9thode effective pour le calcul de la part priv\u00e9e du v\u00e9hicule sera certes plus pr\u00e9cise, mais elle demandera plus d&rsquo;efforts en termes de documentation et de suivi.<\/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-953ff34 elementor-widget elementor-widget-heading\" data-id=\"953ff34\" 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\">Exemples de calculs part priv\u00e9e v\u00e9hicule - M\u00e9thode effective<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad8198f elementor-widget elementor-widget-text-editor\" data-id=\"ad8198f\" 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>Un employ\u00e9 \u00e0 selon le tableau de suivi parcourus pour une utilisation \u00e0 titre priv\u00e9 : 4\u2019200 km.<\/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-dc90b71 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"dc90b71\" 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\">Forfait par kilom\u00e8tre = 0.70 CHF<\/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\">70 CHF x 4'200 CHF = 2'940 CHF<\/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-24bafcf elementor-widget elementor-widget-text-editor\" data-id=\"24bafcf\" 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 \u00e0 indiquer dans le certificat de salaire\u00a0serait de <strong>2\u2019940 CHF<\/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-1b18897 elementor-widget elementor-widget-heading\" data-id=\"1b18897\" 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\">M\u00e9thode forfaitaire<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76681a5 elementor-widget elementor-widget-text-editor\" data-id=\"76681a5\" 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>m\u00e9thode forfaitaire<\/strong> est une approche simplifi\u00e9e pour calculer la part priv\u00e9e d\u2019un v\u00e9hicule par l\u2019utilisation d\u2019un taux forfaitaire de 0.9% du prix d\u2019achat hors taxes du v\u00e9hicule. Toutefois, la part priv\u00e9e du v\u00e9hicule ne peut \u00eatre inf\u00e9rieur \u00e0 150 francs par mois.<\/p><p>L&rsquo;avantage principal de cette m\u00e9thode est sa simplicit\u00e9. Elle \u00e9vite le besoin de tenir des registres d\u00e9taill\u00e9s des d\u00e9placements.<\/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-6c53a2e elementor-widget elementor-widget-heading\" data-id=\"6c53a2e\" 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\">Exemples de calculs part priv\u00e9e v\u00e9hicule - m\u00e9thode forfaitaire <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad27c81 elementor-widget elementor-widget-text-editor\" data-id=\"ad27c81\" 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><strong>Exemple 1 :<br \/><\/strong><\/p><p>Pour un v\u00e9hicule dont le prix d&rsquo;achat est de 43\u2019000 CHF (hors TVA) :<\/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-91d0d67 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"91d0d67\" 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\">0,9 % par mois = 387 CHF par mois<\/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\">Montant de la part priv\u00e9e (12 x 387) = 4\u2019644 CHF<\/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-189e487 elementor-widget elementor-widget-text-editor\" data-id=\"189e487\" 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 \u00e0 indiquer dans le certificat de salaire\u00a0serait de <strong>4\u2019644 CHF<\/strong><\/p><p><strong>Exemple 2<\/strong><\/p><p>Pour un v\u00e9hicule dont le prix d&rsquo;achat est de 15\u2019000 CHF (hors TVA) :<\/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-afa4a70 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"afa4a70\" 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\">0,9 % par mois = 135 CHF par mois<\/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\">Montant de la part priv\u00e9e (12 x 120) = 1'440 CHF<\/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-452a31f elementor-widget elementor-widget-text-editor\" data-id=\"452a31f\" 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>Cependant, comme le montant mensuel calcul\u00e9 au taux de 0,9 % donne un montant inf\u00e9rieur \u00e0 150 CHF, le montant minimum de 150 CHF par mois respectivement 1&rsquo;800 CHF s\u2019applique.<\/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-1be52bc elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1be52bc\" 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\">Montant de la part priv\u00e9e (12 * 150) = 1'800 CHF<\/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-93efd5c elementor-widget elementor-widget-text-editor\" data-id=\"93efd5c\" 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 \u00e0 indiquer dans le certificat de salaire\u00a0serait de <strong>1\u2019800 CHF<\/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-7b7e975 elementor-widget elementor-widget-heading\" data-id=\"7b7e975\" 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\">Part priv\u00e9e v\u00e9hicule de luxe<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ceda17 elementor-widget elementor-widget-text-editor\" data-id=\"4ceda17\" 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>Lorsqu&rsquo;un v\u00e9hicule utilis\u00e9 \u00e0 des fins professionnelles pr\u00e9sente des caract\u00e9ristiques de <strong>confort<\/strong> ou de <strong>puissance<\/strong> sup\u00e9rieures \u00e0 ce qui est g\u00e9n\u00e9ralement n\u00e9cessaire pour une profession, il est per\u00e7u comme un \u00ab\u00a0<strong>v\u00e9hicule de luxe<\/strong>\u00a0\u00bb pour des raisons personnelles.<\/p><p>Cela s&rsquo;applique autant au co\u00fbt initial du v\u00e9hicule qu&rsquo;\u00e0 ses frais d&rsquo;entretien (comme l&rsquo;assurance, les r\u00e9parations, l&rsquo;essence, etc.).<\/p><p>Il faut consid\u00e9rer comme v\u00e9hicule \u00ab\u00a0de luxe\u00a0\u00bb si le co\u00fbt d&rsquo;achat d\u00e9passe 100&rsquo;000 CHF\u00a0 hors TVA sauf exceptions sp\u00e9cifiquement justifi\u00e9es.<\/p><p>Pour ces v\u00e9hicules, tout montant d\u00e9passant ce seuil est consid\u00e9r\u00e9 comme une d\u00e9pense pour le plaisir personnel et sera donc tax\u00e9 en cons\u00e9quence.<\/p><p>Puisque le v\u00e9hicule reste li\u00e9 \u00e0 l&rsquo;entreprise, c&rsquo;est la valeur de l&rsquo;utilisation de la portion consid\u00e9r\u00e9e comme du \u00ab\u00a0luxe\u00a0\u00bb qui est vue comme <strong>un avantage priv\u00e9<\/strong>. Pour simplifier, la valeur de cette portion \u00ab\u00a0luxe\u00a0\u00bb est r\u00e9partie sur 5 ans. Pour les v\u00e9hicules en <strong>leasing<\/strong>, cette r\u00e9partition se base sur la dur\u00e9e du contrat.<\/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-073b727 elementor-widget elementor-widget-heading\" data-id=\"073b727\" 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\">Taux applicables part priv\u00e9e v\u00e9hicule de luxe<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec85d93 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ec85d93\" 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\">0.9% par mois du prix d\u2019achat pour la tranche allant de 0 \u00e0 100'000 CHF<\/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\">20% par an de la part du prix d\u2019achat exc\u00e9dant les 100'000 CHF r\u00e9partie sur 5 ans<\/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\">0.4% par mois suppl\u00e9mentaires pour la part exc\u00e9dent les 100'000 CHF<\/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-8451992 elementor-widget elementor-widget-heading\" data-id=\"8451992\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Exemple de calcul part priv\u00e9e v\u00e9hicule de luxe<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fdb2a9 elementor-widget elementor-widget-text-editor\" data-id=\"5fdb2a9\" 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 un v\u00e9hicule dont le prix d&rsquo;achat est de 150\u2019000 CHF (hors TVA) :<\/p><p><strong>5 premi\u00e8res ann\u00e9es :<\/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-e3e8db2 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e3e8db2\" 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\">100'000 CHF x 10.8% (0,9% x 12 mois) = 10'800 CHF de part priv\u00e9e<\/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\">50'000 CHF x 20% = 10'000 CHF part priv\u00e9e sur le prix d\u2019achat \u00ab\u00a0luxe\u00a0\u00bb<\/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\">50'000 CHF x 4.8% (0.4% x 12 mois) = 2'400 CHF de part priv\u00e9e suppl\u00e9mentaire<\/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-7c889a4 elementor-widget elementor-widget-text-editor\" data-id=\"7c889a4\" 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 part priv\u00e9e totale pour chaque ann\u00e9e durant les 5 premi\u00e8res ann\u00e9es serait de <strong>23&rsquo;200 CHF<\/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-07c827b elementor-widget elementor-widget-text-editor\" data-id=\"07c827b\" 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><strong>D\u00e8s la 6<sup>\u00e8me<\/sup> ann\u00e9e :<\/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-93b8ef5 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"93b8ef5\" 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\">100'000 CHF x 10.8% (0,9% x 12 mois) = 10'800 CHF de part priv\u00e9e<\/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\">50'000 CHF x 4.8% (0.4% x 12 mois) = 2'400 CHF de part priv\u00e9e suppl\u00e9mentaire<\/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-d58ca33 elementor-widget elementor-widget-text-editor\" data-id=\"d58ca33\" 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 part priv\u00e9e totale \u00e0 partir de la 6<sup>\u00e8me<\/sup> ann\u00e9e serait de <strong>13&rsquo;200 CHF<\/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-1e7aa96 elementor-widget elementor-widget-heading\" data-id=\"1e7aa96\" 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\">Part priv\u00e9e v\u00e9hicule et TVA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45086f5 elementor-widget elementor-widget-text-editor\" data-id=\"45086f5\" 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 l\u2019employeur est assujetti \u00e0 la TVA, il devra apporter une correction dans son d\u00e9compte TVA afin de tenir compte de cette part priv\u00e9e.<\/p><p>En effet, l\u2019employeur r\u00e9cup\u00e8re la TVA sur les d\u00e9penses li\u00e9es aux v\u00e9hicules et ces d\u00e9penses sont totalement admisses \u00e0 condition que cela soit pour le domaine professionnel. La part priv\u00e9e \u00e9tant justement le contraire, une correction doit \u00eatre effectu\u00e9e.<\/p><p>Plus d&rsquo;informations : <a href=\"https:\/\/www.gate.estv.admin.ch\/mwst-webpublikationen\/public\/pages\/taxInfos\/tableOfContent.xhtml?publicationId=1000609\" target=\"_blank\" rel=\"noopener\">info TVA 08<\/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-df2ec77 elementor-widget elementor-widget-heading\" data-id=\"df2ec77\" 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\">Calcul part priv\u00e9e TVA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab07850 elementor-widget elementor-widget-text-editor\" data-id=\"ab07850\" 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 part priv\u00e9e selon les m\u00e9thodes expliqu\u00e9es ci-dessus est consid\u00e9r\u00e9e TTC (toutes taxes incluses).<\/p><p><strong>Ann\u00e9e de calcul 2023\u00a0:<\/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-97cbb4e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"97cbb4e\" 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\">Part priv\u00e9e calcul\u00e9e\u00a0= 2'500 CHF<\/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\">(2\u2019500\/107.7)*7.7 = 178.75 CHF de TVA \u00e0 payer<\/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-bdec520 elementor-widget elementor-widget-text-editor\" data-id=\"bdec520\" 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><strong>Ann\u00e9e de calcul 2024\u00a0:<\/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-507327c elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"507327c\" 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\">Part priv\u00e9e calcul\u00e9e\u00a0= 2'500 CHF<\/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\">(2\u2019500\/108.1)*8.1 = 187.30 CHF de TVA \u00e0 payer<\/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-ca268fe elementor-widget elementor-widget-heading\" data-id=\"ca268fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9compte TVA et part priv\u00e9e<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e58aaf elementor-widget elementor-widget-heading\" data-id=\"1e58aaf\" 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\">D\u00e9compte effectif<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4071bfd elementor-widget elementor-widget-text-editor\" data-id=\"4071bfd\" 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 TVA sur la part priv\u00e9e du v\u00e9hicule chez les <strong>ind\u00e9pendants<\/strong> (<a href=\"https:\/\/tax-services.ch\/fr\/la-raison-individuelle\/\">raison individuelle<\/a>) doit \u00eatre indiqu\u00e9e sous le chiffre 415 du d\u00e9compte TVA. La TVA sur la part priv\u00e9e pour les <strong>personnes morales<\/strong> est \u00e0 d\u00e9clarer comme chiffre d\u2019affaires sous chiffre\u00a0200 du d\u00e9compte TVA.<\/p><p>Plus d&rsquo;informations : <a href=\"https:\/\/tax-services.ch\/fr\/tva-suisse-lessentiel\/\">TVA Suisse l&rsquo;essentiel<\/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-7a5633b elementor-widget elementor-widget-heading\" data-id=\"7a5633b\" 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\">D\u00e9compte selon le taux de la dette fiscale nette (TDFN)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa7a2a6 elementor-widget elementor-widget-text-editor\" data-id=\"fa7a2a6\" 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 part priv\u00e9e du propri\u00e9taire d&rsquo;une entreprise en raison individuelle est d\u00e9j\u00e0 prise en compte dans l&rsquo;application des taux de la dette fiscale nette. Les personnes morales doivent d\u00e9clarer les parts priv\u00e9es comme du chiffre d\u2019affaires au chiffre 200 du d\u00e9compte TVA en appliquant le taux accord\u00e9. Si deux taux sont mis \u00e0 disposition, il convient d\u2019utiliser le plus haut.<\/p><p>Plus d&rsquo;informations : <a href=\"https:\/\/tax-services.ch\/fr\/taux-de-la-dette-fiscale-nette-decompte-tva\/\">Taux de la dette fiscale nette : C&rsquo;est quoi ?<\/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-c83b238 elementor-widget elementor-widget-heading\" data-id=\"c83b238\" 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-3ae11b6 elementor-widget elementor-widget-text-editor\" data-id=\"3ae11b6\" 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 part priv\u00e9e d&rsquo;un v\u00e9hicule est certainement l\u2019une des choses les plus oubli\u00e9es lorsque l\u2019on parle de TVA en Suisse. Une erreur qui se produit sur plusieurs ann\u00e9es peu \u00e0 la longue couter cher notamment \u00e0 cause des int\u00e9r\u00eats sur le montant du.<\/p><p>C\u2019est pour cela que tous nos services de comptabilit\u00e9 b\u00e9n\u00e9ficient \u00e9galement de notre expertise en mati\u00e8re de fiscalit\u00e9.<\/p><p>L\u2019\u00e9quipe de la fiduciaire Fidulex se tient \u00e0 votre disposition afin de d\u00e9terminer vos besoins.<\/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-c91f43f elementor-widget elementor-widget-heading\" data-id=\"c91f43f\" 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 - Part priv\u00e9e v\u00e9hicule<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-694cb17 elementor-widget elementor-widget-toggle\" data-id=\"694cb17\" 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-1101\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1101\" 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\">Est-il possible de ne pas calculer de part priv\u00e9e ? <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1101\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1101\"><p>Il est possible de ne pas devoir calculer de part priv\u00e9e, lorsque le v\u00e9hicule est uniquement utilis\u00e9 \u00e0 des fins professionnelles, afin de justifier des d\u00e9placements la tenue d\u2019un carnet de bord est conseill\u00e9.<\/p><p>Il est \u00e9galement possible de ne pas calculer de part priv\u00e9e si le v\u00e9hicule est un utilitaire.<\/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-1102\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1102\" 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\">Quel est le taux de la part priv\u00e9e pour les v\u00e9hicules ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1102\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1102\"><p>Le taux est de 0.9% par mois, 10.8% par an.<\/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-1103\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1103\" 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\">Quel est le taux de la part priv\u00e9e pour les v\u00e9hicules de luxe ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1103\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1103\"><ul><li>0.9% par mois du prix d\u2019achat pour la tranche allant de 0 \u00e0 100&rsquo;000 CHF<\/li><li>20% par an de la part du prix d\u2019achat exc\u00e9dant les 100&rsquo;000 CHF r\u00e9partie sur 5 ans<\/li><li>0.4% par mois suppl\u00e9mentaires pour la part exc\u00e9dent les 100&rsquo;000 CHF<\/li><\/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<div id=\"elementor-tab-title-1104\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1104\" 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 est impos\u00e9e l'utilisation priv\u00e9e d'un v\u00e9hicule d'entreprise ? <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1104\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1104\"><p>L&rsquo;utilisation priv\u00e9e d&rsquo;un v\u00e9hicule d&rsquo;entreprise est impos\u00e9e en tant que revenu. Le montant de la part priv\u00e9e doit \u00eatre affich\u00e9 sous chiffre 2.2 du certificat de salaire.<\/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-1105\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1105\" 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\">Quel est le montant minimum de part priv\u00e9e mensuel si on utilise la m\u00e9thode forfaitaire ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1105\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1105\"><p>Le montant minimum mensuel est de 150 francs soit 1&rsquo;800 CHF<\/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-1106\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1106\" 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\">Est-il possible de changer de m\u00e9thode une fois qu'une m\u00e9thode a \u00e9t\u00e9 choisie ? <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1106\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1106\"><p>La m\u00e9thode choisie doit en principe \u00eatre maintenue. Un changement n&rsquo;est possible qu&rsquo;en cas de changement de v\u00e9hicule.<\/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\":\"Est-il possible de ne pas calculer de part priv\\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Il est possible de ne pas devoir calculer de part priv\\u00e9e, lorsque le v\\u00e9hicule est uniquement utilis\\u00e9 \\u00e0 des fins professionnelles, afin de justifier des d\\u00e9placements la tenue d\\u2019un carnet de bord est conseill\\u00e9.<\\\/p><p>Il est \\u00e9galement possible de ne pas calculer de part priv\\u00e9e si le v\\u00e9hicule est un utilitaire.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quel est le taux de la part priv\\u00e9e pour les v\\u00e9hicules ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Le taux est de 0.9% par mois, 10.8% par an.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quel est le taux de la part priv\\u00e9e pour les v\\u00e9hicules de luxe ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ul><li>0.9% par mois du prix d\\u2019achat pour la tranche allant de 0 \\u00e0 100&rsquo;000 CHF<\\\/li><li>20% par an de la part du prix d\\u2019achat exc\\u00e9dant les 100&rsquo;000 CHF r\\u00e9partie sur 5 ans<\\\/li><li>0.4% par mois suppl\\u00e9mentaires pour la part exc\\u00e9dent les 100&rsquo;000 CHF<\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"Comment est impos\\u00e9e l'utilisation priv\\u00e9e d'un v\\u00e9hicule d'entreprise ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L&rsquo;utilisation priv\\u00e9e d&rsquo;un v\\u00e9hicule d&rsquo;entreprise est impos\\u00e9e en tant que revenu. Le montant de la part priv\\u00e9e doit \\u00eatre affich\\u00e9 sous chiffre 2.2 du certificat de salaire.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quel est le montant minimum de part priv\\u00e9e mensuel si on utilise la m\\u00e9thode forfaitaire ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Le montant minimum mensuel est de 150 francs soit 1&rsquo;800 CHF<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Est-il possible de changer de m\\u00e9thode une fois qu'une m\\u00e9thode a \\u00e9t\\u00e9 choisie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La m\\u00e9thode choisie doit en principe \\u00eatre maintenue. Un changement n&rsquo;est possible qu&rsquo;en cas de changement de v\\u00e9hicule.<\\\/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>In Switzerland, the private share is a calculation that must be made at least once a year. It refers to the percentage of use of a company car for personal purposes. For the employee, the private portion is taxable pay.<\/p>\n<p>In this article we look at why and how to calculate a private share, the possible methods, and also the tax aspect, particularly in terms of VAT.<\/p>","protected":false},"author":1,"featured_media":31679,"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":[1],"tags":[],"class_list":["post-31669","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-divers"],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/31669","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=31669"}],"version-history":[{"count":115,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/31669\/revisions"}],"predecessor-version":[{"id":33364,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/31669\/revisions\/33364"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media\/31679"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media?parent=31669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/categories?post=31669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/tags?post=31669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}