{"id":34317,"date":"2024-12-20T15:01:46","date_gmt":"2024-12-20T14:01:46","guid":{"rendered":"https:\/\/www.tax-services.ch\/?p=34317"},"modified":"2024-12-20T15:06:19","modified_gmt":"2024-12-20T14:06:19","slug":"limpot-sur-les-donations-en-valais","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/en\/limpot-sur-les-donations-en-valais\/","title":{"rendered":"Donation Tax in Valais"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"34317\" class=\"elementor elementor-34317\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5f349939 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f349939\" 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-677ea0cd\" data-id=\"677ea0cd\" 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-38968715 elementor-widget elementor-widget-heading\" data-id=\"38968715\" 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\">Imp\u00f4t sur les donations : D\u00e9finition<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76e1d34f elementor-widget elementor-widget-text-editor\" data-id=\"76e1d34f\" 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\u2019imp\u00f4t sur les donations, que ce soit en <strong>Valais<\/strong> comme en Suisse, est une taxe pr\u00e9lev\u00e9e sur des dons (de l\u2019argent, des objets de valeurs, une succession, etc.).<\/p><p>Chaque <strong>canton<\/strong> d\u00e9termine les facteurs qui influencent cet imp\u00f4t et son pr\u00e9l\u00e8vement. \u00c0 noter que c\u2019est la personne qui re\u00e7oit le don qui doit s\u2019acquitter de l\u2019imp\u00f4t.<\/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-44a2a3a7 elementor-widget elementor-widget-heading\" data-id=\"44a2a3a7\" 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\">Qui est concern\u00e9 par l\u2019imp\u00f4t sur les donations en Valais ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e6b7b74 elementor-widget elementor-widget-text-editor\" data-id=\"6e6b7b74\" 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, toute personne qui re\u00e7oit un <strong>don<\/strong> est concern\u00e9e par cette imp\u00f4t. Cependant, il existe des exceptions \u00e0 cette r\u00e8gle, notamment en ce qui concerne le lien de <strong>parent\u00e9<\/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-c17c79d elementor-widget elementor-widget-heading\" data-id=\"c17c79d\" 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\">Exon\u00e9rations selon le lien de parent\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4795f92a elementor-widget elementor-widget-text-editor\" data-id=\"4795f92a\" 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 le don concerne un parent en <strong>ligne directe<\/strong>, ce dernier sera en g\u00e9n\u00e9ral exon\u00e9r\u00e9 de cet imp\u00f4t. Si votre parent vous fait un don, vous serez en g\u00e9n\u00e9ral exon\u00e9r\u00e9, que vous soyez un enfant biologique ou adopt\u00e9.<\/p><p>De fa\u00e7on similaire, les <strong>\u00e9poux<\/strong> en Valais peuvent recevoir des dons sans \u00eatre soumis \u00e0 l\u2019imp\u00f4t sur les donations.<\/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-d588243 elementor-widget elementor-widget-heading\" data-id=\"d588243\" 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\">Autres exon\u00e9rations <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dcaa259 elementor-widget elementor-widget-text-editor\" data-id=\"5dcaa259\" 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>D\u2019autres donations ne sont pas soumises \u00e0 l\u2019imp\u00f4t. En effet, des sommes d\u2019argents en dessous de <strong>2&rsquo;000 CHF<\/strong> par an sont exon\u00e9r\u00e9es, tout comme les parts d\u2019h\u00e9ritage inf\u00e9rieure \u00e0 <strong>10&rsquo;000 CHF<\/strong>.\u00a0<\/p><p>De plus, en Valais, si l\u2019argent est donn\u00e9 pour pourvoir \u00e0 <strong>l\u2019\u00e9ducation<\/strong> (d\u2019un enfant par exemple), il ne sera pas impos\u00e9, m\u00eame si cet enfant est majeur.<\/p><p>Les cadeaux d\u2019un employeur \u00e0 ses employ\u00e9s ne sont en g\u00e9n\u00e9ral pas impos\u00e9s non plus car ils sont d\u00e9j\u00e0 vus comme un <strong>revenu<\/strong> (qui est lui impos\u00e9). Les dons \u00e0 des <strong>associations<\/strong> sont g\u00e9n\u00e9ralement exon\u00e9r\u00e9s.<\/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-f1dae26 elementor-widget elementor-widget-heading\" data-id=\"f1dae26\" 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\">Calcul de l\u2019imp\u00f4t sur les donations en Valais<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30837b44 elementor-widget elementor-widget-text-editor\" data-id=\"30837b44\" 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 l\u2019imp\u00f4t en Valais d\u00e9pend de <strong>2 facteurs<\/strong>\u00a0: le degr\u00e9 de parent\u00e9 et la valeur du don.<\/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-77379ecf elementor-widget elementor-widget-heading\" data-id=\"77379ecf\" 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\">Valeur <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3163ad43 elementor-widget elementor-widget-text-editor\" data-id=\"3163ad43\" 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 valeur d\u2019un don est calcul\u00e9e sur la base de la <strong>valeur v\u00e9nale<\/strong>. La valeur v\u00e9nale est le prix pour lequel un bien peut \u00eatre vendu sur le march\u00e9 \u00e0 un moment donn\u00e9.<\/p><p>En ce qui concerne un bien immobilier, cela repr\u00e9sente le prix qu\u2019un potentiel acheteur serait pr\u00eat \u00e0 payer. Ce montant d\u00e9pend de l\u2019\u00e9tat actuel du <strong>march\u00e9<\/strong>.<\/p><p>C\u2019est le m\u00eame principe pour les objets, la valeur v\u00e9nale de ces derniers repr\u00e9sente le montant pour lequel ils seraient vendus.<\/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-29c34f2d elementor-widget elementor-widget-heading\" data-id=\"29c34f2d\" 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\u00e9ductions <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ce6e414 elementor-widget elementor-widget-text-editor\" data-id=\"5ce6e414\" 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>Plusieurs \u00e9l\u00e9ments sont <strong>d\u00e9duits<\/strong> lorsque l\u2019imp\u00f4t sur les donations est calcul\u00e9. En Valais, les dettes du d\u00e9funt par exemple, sont soustraites du don, tout comme les frais li\u00e9s aux fun\u00e9railles du donateur.<\/p><p>Dans le cas d\u2019une <strong>double<\/strong> imposition (si un bien est soumis \u00e0 un imp\u00f4t en Suisse et en France, par exemple), l\u2019imp\u00f4t pay\u00e9 \u00e0 l\u2019\u00e9tranger peut en g\u00e9n\u00e9ral \u00eatre soustrait.<\/p><p>Si un bien est donn\u00e9 mais toujours utilis\u00e9 par une personne A et que cela pr\u00e9vient le donataire (celui qui re\u00e7oit le don) d\u2019utiliser ce bien en entier (dans le cas d\u2019un usufruit par exemple), la valeur du droit de la personne A sera calcul\u00e9e puis <strong>d\u00e9duite<\/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-6778dbc6 elementor-widget elementor-widget-heading\" data-id=\"6778dbc6\" 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 d\u2019imp\u00f4t<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-964663f elementor-widget elementor-widget-text-editor\" data-id=\"964663f\" 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 taux d\u2019imp\u00f4t sur les donations en Valais d\u00e9pend du degr\u00e9 de <strong>parent\u00e9<\/strong> entre le donataire (la personne qui re\u00e7oit le don) et le donateur (la personne qui fait le don).<\/p><p>En Valais, moins le donataire et donateur sont li\u00e9s au niveau familial, plus le taux sera <strong>\u00e9lev\u00e9<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7d2a321 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d2a321\" 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-50 elementor-inner-column elementor-element elementor-element-1477f496\" data-id=\"1477f496\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-2f72f0b8 elementor-widget elementor-widget-text-editor\" data-id=\"2f72f0b8\" 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>10%<\/p>\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-53e866a3\" data-id=\"53e866a3\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-4f190634 elementor-widget elementor-widget-text-editor\" data-id=\"4f190634\" 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 don fait par des parents <strong>directs<\/strong> (p\u00e8res, m\u00e8res) pour des descendants directs (enfants, fr\u00e8res et s\u0153urs).<\/p>\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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-198ff162 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"198ff162\" 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-50 elementor-inner-column elementor-element elementor-element-2255e283\" data-id=\"2255e283\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-6b12bcee elementor-widget elementor-widget-text-editor\" data-id=\"6b12bcee\" 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>15%<\/p>\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7fedef78\" data-id=\"7fedef78\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-447bca3a elementor-widget elementor-widget-text-editor\" data-id=\"447bca3a\" 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 le donataire fait partie de la famille <strong>\u00e9largie<\/strong> des grands-parents (oncles, tantes, cousins).<\/p>\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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7109cd61 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7109cd61\" 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-50 elementor-inner-column elementor-element elementor-element-677c0191\" data-id=\"677c0191\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-413348d8 elementor-widget elementor-widget-text-editor\" data-id=\"413348d8\" 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>20%<\/p>\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-72a3e0d5\" data-id=\"72a3e0d5\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-703d2e62 elementor-widget elementor-widget-text-editor\" data-id=\"703d2e62\" 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 arri\u00e8re-grands-parents.<\/p>\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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3c68830 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3c68830\" 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-50 elementor-inner-column elementor-element elementor-element-651de5f0\" data-id=\"651de5f0\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-3e493894 elementor-widget elementor-widget-text-editor\" data-id=\"3e493894\" 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>25%<\/p>\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4b43d4d0\" data-id=\"4b43d4d0\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-49f1ec98 elementor-widget elementor-widget-text-editor\" data-id=\"49f1ec98\" 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 toute autre relation.<\/p>\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<div class=\"elementor-element elementor-element-63bb248d elementor-widget elementor-widget-heading\" data-id=\"63bb248d\" 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\">Exemples de calcul<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7d658c elementor-widget elementor-widget-heading\" data-id=\"c7d658c\" 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 1 : Don \u00e0 un enfant (descendant direct)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-511e3bf3 elementor-widget elementor-widget-text-editor\" data-id=\"511e3bf3\" 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>Valeur du don : <strong>500 000 CHF<\/strong><\/p><p>Taux d&rsquo;imposition : <strong>10%<\/strong> (parents directs \u00e0 descendants directs)<\/p><p>Calcul :<\/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-371aa12f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"371aa12f\" 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\">Valeur du don : 500 000 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\">Abattement : 10 000 CHF (selon l'article 112 de la loi fiscale valaisanne)<\/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\">Base imposable : 490 000 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\">Imp\u00f4t d\u00fb (10% de 490 000 CHF) : 49 000 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-40f3d5e elementor-widget elementor-widget-heading\" data-id=\"40f3d5e\" 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 2 : Don \u00e0 un cousin (famille \u00e9largie des grands-parents)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46aee90b elementor-widget elementor-widget-text-editor\" data-id=\"46aee90b\" 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>Valeur du don : <strong>500 000 CHF<\/strong><\/p><p>Taux d&rsquo;imposition : <strong>15%<\/strong> (famille \u00e9largie des grands-parents)<\/p><p>Calcul :<\/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-48516ea8 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"48516ea8\" 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\">Valeur du don : 500 000 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\">Abattement : 10 000 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\">Base imposable : 490 000 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\">Imp\u00f4t d\u00fb (15% de 490 000 CHF) : 73 500 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-3222abf elementor-widget elementor-widget-heading\" data-id=\"3222abf\" 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 3 : Don \u00e0 une personne sans lien familial<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6483a46 elementor-widget elementor-widget-text-editor\" data-id=\"6483a46\" 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>Valeur du don : <strong>500 000 CHF<\/strong><\/p><p>Taux d&rsquo;imposition : <strong>25%<\/strong> (autre relation)<\/p><p>Calcul :<\/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-ea72619 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ea72619\" 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\">Valeur du don : 500 000 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\">Abattement : 10 000 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\">Base imposable : 490 000 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\">Imp\u00f4t d\u00fb (25% de 490 000 CHF) : 122 500 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-4f2abd70 elementor-widget elementor-widget-heading\" data-id=\"4f2abd70\" 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-3f8761c2 elementor-widget elementor-widget-toggle\" data-id=\"3f8761c2\" 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-1061\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1061\" 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'est-ce que l'imp\u00f4t sur les donations en Valais ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1061\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1061\"><p>L\u2019imp\u00f4t sur les donations en Valais est une taxe pr\u00e9lev\u00e9e sur les dons, tels que de l\u2019argent, des objets de valeur ou des biens immobiliers. Il est g\u00e9n\u00e9ralement pay\u00e9 par la personne qui re\u00e7oit le don, appel\u00e9e donataire.<\/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-1062\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1062\" 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\">Qui doit payer l\u2019imp\u00f4t sur les donations en Valais ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1062\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1062\"><p>C\u2019est le donataire, c\u2019est-\u00e0-dire la personne qui re\u00e7oit le don, qui doit payer l\u2019imp\u00f4t si le montant est imposable. Certaines exceptions existent selon le lien familial et le type de don.<\/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-1063\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1063\" 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 dons sont exon\u00e9r\u00e9s de l\u2019imp\u00f4t sur les donations en Valais ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1063\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1063\"><p>En Valais, les dons entre parents en ligne directe, les donations inf\u00e9rieures \u00e0 2&rsquo;000 CHF par an, les parts d&rsquo;h\u00e9ritage inf\u00e9rieures \u00e0 10&rsquo;000 CHF et les dons pour l&rsquo;\u00e9ducation sont tous exon\u00e9r\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<h3 id=\"elementor-tab-title-1064\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1064\" 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\">Les \u00e9poux sont-ils soumis \u00e0 l\u2019imp\u00f4t sur les donations en Valais ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1064\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1064\"><p>La valeur d\u2019un don est d\u00e9termin\u00e9e en fonction de sa <strong>valeur v\u00e9nale<\/strong>, c\u2019est-\u00e0-dire le prix auquel le bien pourrait \u00eatre vendu sur le march\u00e9 \u00e0 un moment donn\u00e9.<\/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\":\"Qu'est-ce que l'imp\\u00f4t sur les donations en Valais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L\\u2019imp\\u00f4t sur les donations en Valais est une taxe pr\\u00e9lev\\u00e9e sur les dons, tels que de l\\u2019argent, des objets de valeur ou des biens immobiliers. 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In this article, we will explain everything you need to know about this tax.<\/p>","protected":false},"author":1,"featured_media":34318,"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":[54],"tags":[],"class_list":["post-34317","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/34317","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=34317"}],"version-history":[{"count":4,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/34317\/revisions"}],"predecessor-version":[{"id":34322,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/34317\/revisions\/34322"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media\/34318"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media?parent=34317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/categories?post=34317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/tags?post=34317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}