{"id":34369,"date":"2025-01-08T14:38:32","date_gmt":"2025-01-08T13:38:32","guid":{"rendered":"https:\/\/www.tax-services.ch\/?p=34369"},"modified":"2025-01-08T16:13:44","modified_gmt":"2025-01-08T15:13:44","slug":"limpot-sur-la-fortune-a-fribourg","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/es\/limpot-sur-la-fortune-a-fribourg\/","title":{"rendered":"L\u2019imp\u00f4t sur la fortune \u00e0 Fribourg"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"34369\" class=\"elementor elementor-34369\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-52c03d23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52c03d23\" 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-b280bc7\" data-id=\"b280bc7\" 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-b0b9d39 elementor-widget elementor-widget-heading\" data-id=\"b0b9d39\" 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\">L\u2019imp\u00f4t sur la fortune : 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-6f75534e elementor-widget elementor-widget-text-editor\" data-id=\"6f75534e\" 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 la <strong>fortune<\/strong> est un imp\u00f4t direct qui est pr\u00e9lev\u00e9 sur la fortune nette d\u2019un contribuable. \u00c0 <strong>Fribourg<\/strong>, ce qui est consid\u00e9r\u00e9 comme fortune, ce sont les biens <strong>mobiliers<\/strong> (une maison, un appartement, terrains) ainsi que les biens <strong>immobiliers<\/strong> (des meubles, des bijoux, des collections, l\u2019argent liquide, etc.).<\/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-6e671817 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e671817\" 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-37f40657\" data-id=\"37f40657\" 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-7a38757b elementor-widget elementor-widget-text-editor\" data-id=\"7a38757b\" 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>Biens imposables : biens mobiliers et immobiliers<\/strong><\/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-3574cd6b\" data-id=\"3574cd6b\" 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-615c5d65 elementor-widget elementor-widget-text-editor\" data-id=\"615c5d65\" 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>Biens exon\u00e9r\u00e9s : mobilier de m\u00e9nage et objets<br \/>personnels d\u2019usage courant<\/strong><\/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-54cb4312 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54cb4312\" 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-cae5bb4\" data-id=\"cae5bb4\" 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-2871efb4 elementor-widget elementor-widget-text-editor\" data-id=\"2871efb4\" 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>Maisons<\/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-fcbd4c9\" data-id=\"fcbd4c9\" 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-405b4244 elementor-widget elementor-widget-text-editor\" data-id=\"405b4244\" 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>Meubles<\/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-326130dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"326130dc\" 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-2a9379e9\" data-id=\"2a9379e9\" 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-7cb250ac elementor-widget elementor-widget-text-editor\" data-id=\"7cb250ac\" 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>Appartements<\/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-23de620\" data-id=\"23de620\" 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-79b6bcf elementor-widget elementor-widget-text-editor\" data-id=\"79b6bcf\" 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>Vaisselle<\/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-620ac8a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"620ac8a\" 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-33e95cd\" data-id=\"33e95cd\" 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-52d38c0 elementor-widget elementor-widget-text-editor\" data-id=\"52d38c0\" 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>Objets d&rsquo;art<\/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-2bb6ec9\" data-id=\"2bb6ec9\" 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-e154373 elementor-widget elementor-widget-text-editor\" data-id=\"e154373\" 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>Tableaux<\/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-dfcc972 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dfcc972\" 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-414df66\" data-id=\"414df66\" 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-e8710ae elementor-widget elementor-widget-text-editor\" data-id=\"e8710ae\" 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>Argent liquide<\/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-d4405af\" data-id=\"d4405af\" 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-ca7b9de elementor-widget elementor-widget-text-editor\" data-id=\"ca7b9de\" 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>Habits<\/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-fb695e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb695e9\" 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-d7db4ca\" data-id=\"d7db4ca\" 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-cf2eb1c elementor-widget elementor-widget-text-editor\" data-id=\"cf2eb1c\" 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>M\u00e9taux pr\u00e9cieux<\/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-0c18dc2\" data-id=\"0c18dc2\" 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-abff92d elementor-widget elementor-widget-text-editor\" data-id=\"abff92d\" 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>Objets \u00e9lectroniques (TV, tablette, smartphone, etc.).<\/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-550ee95e elementor-widget elementor-widget-text-editor\" data-id=\"550ee95e\" 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 \u00e9ventuelles <strong>dettes<\/strong> sont soustraites de ce total lors du calcul de l\u2019imp\u00f4t sur la fortune \u00e0 Fribourg. C\u2019est-\u00e0-dire qu\u2019une fois le montant total de la fortune est calcul\u00e9, le montant <strong>total<\/strong> des dettes sera retir\u00e9 du total de la fortune d\u2019un contribuable.<\/p><p>Une fois les dettes retir\u00e9es de la fortune totale, on obtient alors la <strong>fortune nette<\/strong>, sur laquelle se base le calcul 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-1b51ee00 elementor-widget elementor-widget-heading\" data-id=\"1b51ee00\" 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 cet imp\u00f4t ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-301b062f elementor-widget elementor-widget-text-editor\" data-id=\"301b062f\" 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 <strong>Fribourg<\/strong>, tout le monde n\u2019est pas soumis \u00e0 l\u2019imp\u00f4t sur la fortune. En effet, une personne n\u2019est assujettie \u00e0 cet imp\u00f4t qu\u2019\u00e0 partir d\u2019un certain <strong>montant<\/strong>. Les montants minimaux pour \u00eatre soumis \u00e0 cet imp\u00f4t sont de\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-2b447352 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2b447352\" 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\">20'000 CHF pour un contribuable seul <\/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\">35'000 CHF pour un couple ou un contribuable avec charge de famille (enfants, adultes n\u00e9cessiteux)<\/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-63cd9a54 elementor-widget elementor-widget-text-editor\" data-id=\"63cd9a54\" 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>Une personne n\u2019est plus soumise \u00e0 cet imp\u00f4t si elle quitte la Suisse. De la m\u00eame mani\u00e8re, une fois arriv\u00e9e en Suisse et dans le canton de Fribourg, une personne sera <strong>impos\u00e9e<\/strong>, pour autant que sa fortune atteigne le montant minimal pour sa situation personnelle.<\/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-1d68ca8d elementor-widget elementor-widget-heading\" data-id=\"1d68ca8d\" 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\">Le taux d\u2019imposition pour l\u2019imp\u00f4t sur la fortune \u00e0 Fribourg<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f314da3 elementor-widget elementor-widget-text-editor\" data-id=\"7f314da3\" 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>\u00c0 <strong>Fribourg<\/strong>, le taux d\u2019imposition pour l\u2019imp\u00f4t sur la fortune est <strong>progressif<\/strong>, c\u2019est-\u00e0-dire qu\u2019il augmente en fonction du montant de la fortune nette. Le taux d\u2019imposition se situe entre <strong>0,9\u2030<\/strong> et <strong>3,3\u2030<\/strong> de la fortune nette.<\/p><p>Par exemple, si un contribuable seul a une fortune nette de 100&rsquo;000 CHF, il d\u00e9passe le minimum de 20&rsquo;000 CHF et sera impos\u00e9 \u00e0 la fortune. Si le taux d\u2019imposition est de 0,9\u2030, l\u2019imp\u00f4t sur la fortune sera de <strong>90 CHF<\/strong> par an.<\/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-876c843 elementor-widget elementor-widget-heading\" data-id=\"876c843\" 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 l\u2019imp\u00f4t sur la fortune ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34769a9d elementor-widget elementor-widget-text-editor\" data-id=\"34769a9d\" 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 calculer l\u2019imp\u00f4t sur la fortune, il faut d\u2019abord d\u00e9terminer la fortune <strong>imposable<\/strong>, c\u2019est-\u00e0-dire la fortune nette. Pour ce faire, il faut d\u00e9terminer la valeur de tous les biens, mobiliers et immobiliers, en soustrayant les dettes \u00e9ventuelles.<\/p><p>Cela permettra d\u00e9j\u00e0 de d\u00e9terminer si une personne est soumise \u00e0 l\u2019imp\u00f4t sur la fortune. Si la fortune d\u00e9passe <strong>20&rsquo;000 CHF<\/strong> pour une personne seule et<strong> 35&rsquo;000 CHF<\/strong> pour un couple, alors l\u2019imp\u00f4t sera appliqu\u00e9. Il faudra ensuite appliquer le taux d\u2019imposition, situ\u00e9 entre <strong>0,9\u2030<\/strong> et <strong>3,3\u2030<\/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-27e73e80 elementor-widget elementor-widget-heading\" data-id=\"27e73e80\" 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 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-316dde0e elementor-widget elementor-widget-text-editor\" data-id=\"316dde0e\" 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>Supposons un contribuable avec une fortune nette de <strong>500 000 CHF<\/strong>\u00a0:<\/p><p>Taux hypoth\u00e9tique : 2\u2030 (le taux exact d\u00e9pendrait du bar\u00e8me progressif complet)<\/p><p>Calcul de l&rsquo;imp\u00f4t : 500 000 CHF x 2\u2030 = 1 000 CHF<\/p><p>Donc, pour une fortune nette de 500 000 CHF, l&rsquo;imp\u00f4t sur la fortune \u00e0 Fribourg serait d&rsquo;environ <strong>1 000 CHF<\/strong>. \u00c0 noter que le taux r\u00e9el peut varier en fonction du bar\u00e8me progressif exact et que des d\u00e9ductions ou des r\u00e8gles sp\u00e9cifiques peuvent s&rsquo;appliquer selon la situation personnelle du contribuable.<\/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-a7d400f elementor-widget elementor-widget-heading\" data-id=\"a7d400f\" 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 r\u00e9duire la charge fiscale ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45d1581 elementor-widget elementor-widget-text-editor\" data-id=\"45d1581\" 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 est possible de r\u00e9duire la charge fiscale li\u00e9e \u00e0 l\u2019imp\u00f4t sur la fortune dans le canton de Fribourg, si vous :<\/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-6565a30 elementor-widget elementor-widget-heading\" data-id=\"6565a30\" 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\u00e9clarez vos dettes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-866f5e9 elementor-widget elementor-widget-text-editor\" data-id=\"866f5e9\" 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>Assurez-vous par exemple de bien d\u00e9clarer toutes vos dettes et\/ou emprunts pour que ceux-ci soient d\u00e9duits de la fortune totale.<\/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-2cd9fab7 elementor-widget elementor-widget-heading\" data-id=\"2cd9fab7\" 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\">Profitez des 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-2d1a64c elementor-widget elementor-widget-text-editor\" data-id=\"2d1a64c\" 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>Profitez des d\u00e9ductions sociales accord\u00e9es par le canton de Fribourg, qui offre une d\u00e9duction de <strong>105&rsquo;000 CHF<\/strong> si la fortune nette est inf\u00e9rieure \u00e0 <strong>125&rsquo;000 CHF<\/strong>, si vous \u00eates :<\/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-d8777b2 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d8777b2\" 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\">Un couple mari\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\">Une personne seule avec d\u2019autres personnes \u00e0 charge (enfants, personnes n\u00e9cessiteuses)<\/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-5bd53b58 elementor-widget elementor-widget-heading\" data-id=\"5bd53b58\" 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\">Investissez<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dfe1fb elementor-widget elementor-widget-text-editor\" data-id=\"4dfe1fb\" 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>Investir dans l\u2019immobilier est une bonne fa\u00e7on d\u2019all\u00e9ger votre charge fiscale. En effet, un bien immobilier est g\u00e9n\u00e9ralement \u00e9valu\u00e9 \u00e0 sa valeur <strong>d\u2019acquisition<\/strong>, ce qui peut r\u00e9duire le total de votre 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-6668d3f elementor-widget elementor-widget-heading\" data-id=\"6668d3f\" 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\">Fribourg par rapport aux autres cantons<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b174f7f elementor-widget elementor-widget-text-editor\" data-id=\"b174f7f\" 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\u2019imposition fribourgeois n\u2019est pas particuli\u00e8rement <strong>avantageux<\/strong> par rapport aux autres cantons. \u00c0 Gen\u00e8ve, le taux est situ\u00e9 entre 1,75\u2030 et 4,5\u2030 tandis qu\u2019\u00e0 Zoug, il est situ\u00e9 entre 0,425\u2030 et 1,9\u2030, ce qui en fait un des cantons les plus attractifs pour l\u2019imp\u00f4t sur 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-4e1813ce elementor-widget elementor-widget-heading\" data-id=\"4e1813ce\" 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-768154cd elementor-widget elementor-widget-toggle\" data-id=\"768154cd\" 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-1981\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1981\" 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\u2019est-ce que l\u2019imp\u00f4t sur la fortune \u00e0 Fribourg\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1981\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1981\"><p>L\u2019imp\u00f4t sur la fortune \u00e0 Fribourg est un imp\u00f4t direct pr\u00e9lev\u00e9 sur la fortune nette d\u2019un contribuable. Il concerne \u00e0 la fois les biens mobiliers (comme les meubles, bijoux ou collections) et les biens immobiliers (maison, terrains, appartement). Les dettes \u00e9ventuelles sont d\u00e9duites pour obtenir la fortune nette.<\/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-1982\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1982\" 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 la fortune \u00e0 Fribourg\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1982\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1982\"><p>Seules les personnes dont la fortune nette d\u00e9passe un seuil minimal sont assujetties \u00e0 cet imp\u00f4t\u202f:<\/p><p>20&rsquo;000 CHF pour une personne seule<\/p><p>35&rsquo;000 CHF pour un couple ou une personne avec charge de famille.<br \/>Les nouveaux r\u00e9sidents de Fribourg deviennent imposables si leur fortune atteint ces montants.<\/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-1983\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1983\" 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 calcule-t-on l\u2019imp\u00f4t sur la fortune \u00e0 Fribourg\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1983\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1983\"><p>Pour calculer l\u2019imp\u00f4t, suivez ces \u00e9tapes\u202f:<\/p><ol><li>D\u00e9terminez la valeur totale de vos biens mobiliers et immobiliers.<\/li><li>Soustrayez vos dettes pour obtenir la fortune nette.<\/li><li>Si la fortune nette d\u00e9passe les seuils d\u2019imposition, appliquez le taux progressif entre 0,9\u2030 et 3,3\u2030.<\/li><\/ol><p>\u00a0<\/p><p><strong>Exemple<\/strong> :<br \/>Pour une fortune nette de 500&rsquo;000 CHF avec un taux de 2\u2030, l\u2019imp\u00f4t serait\u202f:<br \/>500&rsquo;000 x 2\u2030 = 1&rsquo;000 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<h3 id=\"elementor-tab-title-1984\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1984\" 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 d\u2019imposition de l\u2019imp\u00f4t sur la fortune \u00e0 Fribourg\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1984\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1984\"><p>Le taux d\u2019imposition \u00e0 Fribourg est progressif\u202f: il varie entre 0,9\u2030 et 3,3\u2030 selon le montant de la fortune nette. Par exemple, pour une fortune nette de 100&rsquo;000 CHF, avec un taux de 0,9\u2030, l\u2019imp\u00f4t serait de 90 CHF\/an.<\/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\\u2019est-ce que l\\u2019imp\\u00f4t sur la fortune \\u00e0 Fribourg\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L\\u2019imp\\u00f4t sur la fortune \\u00e0 Fribourg est un imp\\u00f4t direct pr\\u00e9lev\\u00e9 sur la fortune nette d\\u2019un contribuable. Il concerne \\u00e0 la fois les biens mobiliers (comme les meubles, bijoux ou collections) et les biens immobiliers (maison, terrains, appartement). Les dettes \\u00e9ventuelles sont d\\u00e9duites pour obtenir la fortune nette.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qui doit payer l\\u2019imp\\u00f4t sur la fortune \\u00e0 Fribourg\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Seules les personnes dont la fortune nette d\\u00e9passe un seuil minimal sont assujetties \\u00e0 cet imp\\u00f4t\\u202f:<\\\/p><p>20&rsquo;000 CHF pour une personne seule<\\\/p><p>35&rsquo;000 CHF pour un couple ou une personne avec charge de famille.<br \\\/>Les nouveaux r\\u00e9sidents de Fribourg deviennent imposables si leur fortune atteint ces montants.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment calcule-t-on l\\u2019imp\\u00f4t sur la fortune \\u00e0 Fribourg\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Pour calculer l\\u2019imp\\u00f4t, suivez ces \\u00e9tapes\\u202f:<\\\/p><ol><li>D\\u00e9terminez la valeur totale de vos biens mobiliers et immobiliers.<\\\/li><li>Soustrayez vos dettes pour obtenir la fortune nette.<\\\/li><li>Si la fortune nette d\\u00e9passe les seuils d\\u2019imposition, appliquez le taux progressif entre 0,9\\u2030 et 3,3\\u2030.<\\\/li><\\\/ol><p>\\u00a0<\\\/p><p><strong>Exemple<\\\/strong> :<br \\\/>Pour une fortune nette de 500&rsquo;000 CHF avec un taux de 2\\u2030, l\\u2019imp\\u00f4t serait\\u202f:<br \\\/>500&rsquo;000 x 2\\u2030 = 1&rsquo;000 CHF.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quel est le taux d\\u2019imposition de l\\u2019imp\\u00f4t sur la fortune \\u00e0 Fribourg\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Le taux d\\u2019imposition \\u00e0 Fribourg est progressif\\u202f: il varie entre 0,9\\u2030 et 3,3\\u2030 selon le montant de la fortune nette. Par exemple, pour une fortune nette de 100&rsquo;000 CHF, avec un taux de 0,9\\u2030, l\\u2019imp\\u00f4t serait de 90 CHF\\\/an.<\\\/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>Chaque ann\u00e9e, le canton de Fribourg pr\u00e9l\u00e8ve l\u2019imp\u00f4t sur la fortune, qui s\u2019applique autant aux biens mobiliers qu\u2019immobiliers d\u2019un contribuable. Dans cet article, nous vous expliquons tout ce que vous devez savoir sur cet imp\u00f4t.<\/p>","protected":false},"author":1,"featured_media":34370,"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":[54,70],"tags":[],"class_list":["post-34369","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-personnes-physiques"],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/34369","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/comments?post=34369"}],"version-history":[{"count":7,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/34369\/revisions"}],"predecessor-version":[{"id":34395,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/34369\/revisions\/34395"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/media\/34370"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/media?parent=34369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/categories?post=34369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/tags?post=34369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}