{"id":7079,"date":"2018-09-13T11:29:02","date_gmt":"2018-09-13T09:29:02","guid":{"rendered":"https:\/\/bonnard-lawson.com\/?p=7079"},"modified":"2024-02-21T15:38:44","modified_gmt":"2024-02-21T14:38:44","slug":"fiscalite-immobiliere-nouvelles-opportunites-en-2019","status":"publish","type":"post","link":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/actualites\/fiscalite-immobiliere-nouvelles-opportunites-en-2019","title":{"rendered":"Fiscalit\u00e9 immobili\u00e8re : nouvelles opportunit\u00e9s en 2019"},"content":{"rendered":"

L\u2019ann\u00e9e 2019 pourrait offrir quelques opportunit\u00e9s tr\u00e8s int\u00e9ressantes pour les propri\u00e9taires d\u2019immeubles qui souhaitent miser sur des rendements locatifs \u00e0 long terme. Les courtiers ne seront pas en reste avec quelques changements importants concernant le lieu d\u2019imposition de leurs b\u00e9n\u00e9fices. Un tour d\u2019horizon s\u2019impose\u2026<\/em><\/p>\n

L\u2019un des effets majeurs du Projet Fiscal 17 en cours de discussion consistera en une r\u00e9duction importante de l\u2019imp\u00f4t sur le b\u00e9n\u00e9fice des soci\u00e9t\u00e9s pr\u00e9lev\u00e9 au niveau des cantons. Le canton de Vaud, qui fait figure de pionnier en la mati\u00e8re, a d\u00e9j\u00e0 ainsi annonc\u00e9 l\u2019application d\u2019un taux de 13.79% d\u00e8s la p\u00e9riode fiscale 2019. Dans une optique de rendements locatifs visant le long terme, l\u2019application d\u2019un tel taux rend attractive l\u2019acquisition d\u2019immeubles par le biais d\u2019une soci\u00e9t\u00e9 anonyme dite \u00ab immobili\u00e8re \u00bb.<\/p>\n

Les avantages sont :<\/p>\n

– Une \u00e9conomie d\u2019imp\u00f4ts ;
\n– La pr\u00e9visibilit\u00e9 quant \u00e0 la charge fiscale annuelle ;
\n– Une certaine s\u00e9curit\u00e9 en mati\u00e8re de responsabilit\u00e9 civile ;
\n– Une souplesse accrue au niveau de la planification successorale et de la gestion globale du patrimoine.<\/p>\n

A noter encore qu\u2019en fonction du design de la structure, les rendements pourraient \u00eatre r\u00e9investis dans d\u2019autres projets en b\u00e9n\u00e9ficiant d\u2019une fiscalit\u00e9 attractive.<\/p>\n

La mise en place d\u2019une telle solution doit toutefois faire l\u2019objet d\u2019une analyse d\u00e9taill\u00e9e de la situation juridique et fiscale de l\u2019actionnaire, et bien entendu, tenir compte de ses aspirations en mati\u00e8re d\u2019investissements. Elle doit \u00e9galement s\u2019anticiper relativement t\u00f4t dans le processus d\u2019acquisition de l\u2019immeuble cible. En effet, bien que les pratiques des administrations cantonales divergent sur ce point, l\u2019apport subs\u00e9quent d\u2019un immeuble \u00e0 vocation commerciale dans une soci\u00e9t\u00e9 pr\u00e9sente g\u00e9n\u00e9ralement des \u00e9cueils fiscaux importants.<\/p>\n

En mati\u00e8re de courtage immobilier, un changement l\u00e9gislatif bienvenu entrera en vigueur au 1er janvier 2019. Il porte sur le lieu d\u2019imposition des commissions de courtage. Ce changement permettra de remettre de l\u2019ordre dans le syst\u00e8me actuel et de l\u2019unifier avec pour principe \u00ab une seule r\u00e8gle pour tous les cantons \u00bb, concr\u00e9tisant ainsi la motion Pelli. En substance, les courtiers ind\u00e9pendants (personnes physiques) seront d\u00e9sormais impos\u00e9s dans leur canton de domicile. Les soci\u00e9t\u00e9s de courtage seront, quant \u00e0 elles, impos\u00e9es dans leur canton de si\u00e8ge. Il ne sera ainsi plus tenu compte du lieu de situation de l\u2019immeuble vendu en Suisse. A pr\u00e9ciser que, dans les rapports internationaux les courtiers, tant personnes physiques que morales, bas\u00e9s \u00e0 l\u2019\u00e9tranger, seront toujours impos\u00e9s au lieu de situation de l\u2019immeuble vendu en Suisse (rattachement personnel).<\/p>\n

En conclusion, l\u2019ann\u00e9e 2019 offrira aux propri\u00e9taires immobiliers comme aux courtiers de nouvelles opportunit\u00e9s sur le plan fiscal. Dans tous les cas de figure, une planification fiscale en amont s\u2019impose. Nous nous tenons bien entendu \u00e0 votre disposition pour trouver ensemble la solution la plus optimale \u00e0 votre situation.<\/p>\n

Justin Brodard<\/p>\n","protected":false},"excerpt":{"rendered":"

L\u2019ann\u00e9e 2019 pourrait offrir quelques opportunit\u00e9s tr\u00e8s int\u00e9ressantes pour les propri\u00e9taires d\u2019immeubles qui souhaitent miser sur des rendements locatifs \u00e0 … <\/p>\n

Continue reading “Fiscalit\u00e9 immobili\u00e8re : nouvelles opportunit\u00e9s en 2019”<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[80],"tags":[],"class_list":["post-7079","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"acf":[],"yoast_head":"\nFiscalit\u00e9 immobili\u00e8re : nouvelles opportunit\u00e9s en 2019 - Bonnard Lawson<\/title>\n<meta name=\"description\" content=\"L\u2019ann\u00e9e 2019 pourrait offrir quelques opportunit\u00e9s tr\u00e8s int\u00e9ressantes pour les propri\u00e9taires d\u2019immeubles qui souhaitent miser sur des rendements locatifs \u00e0 long terme.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalit\u00e9 immobili\u00e8re : nouvelles opportunit\u00e9s en 2019 - Bonnard Lawson\" \/>\n<meta property=\"og:description\" content=\"L\u2019ann\u00e9e 2019 pourrait offrir quelques opportunit\u00e9s tr\u00e8s int\u00e9ressantes pour les propri\u00e9taires d\u2019immeubles qui souhaitent miser sur des rendements locatifs \u00e0 long terme.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\/\" \/>\n<meta property=\"og:site_name\" content=\"Bonnard Lawson\" \/>\n<meta property=\"article:published_time\" content=\"2018-09-13T09:29:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-21T14:38:44+00:00\" \/>\n<meta name=\"author\" content=\"bonnardlawson\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"bonnardlawson\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/fr\\\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/fr\\\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\\\/\"},\"author\":{\"name\":\"bonnardlawson\",\"@id\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/#\\\/schema\\\/person\\\/653c3d177675c1217b5ac07cb4dd5237\"},\"headline\":\"Fiscalit\u00e9 immobili\u00e8re : nouvelles opportunit\u00e9s en 2019\",\"datePublished\":\"2018-09-13T09:29:02+00:00\",\"dateModified\":\"2024-02-21T14:38:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/fr\\\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\\\/\"},\"wordCount\":531,\"publisher\":{\"@id\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/#organization\"},\"articleSection\":[\"Non classifi\u00e9(e)\"],\"inLanguage\":\"fr-CH\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/fr\\\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\\\/\",\"url\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/fr\\\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\\\/\",\"name\":\"Fiscalit\u00e9 immobili\u00e8re : nouvelles opportunit\u00e9s en 2019 - Bonnard Lawson\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/#website\"},\"datePublished\":\"2018-09-13T09:29:02+00:00\",\"dateModified\":\"2024-02-21T14:38:44+00:00\",\"description\":\"L\u2019ann\u00e9e 2019 pourrait offrir quelques opportunit\u00e9s tr\u00e8s int\u00e9ressantes pour les propri\u00e9taires d\u2019immeubles qui souhaitent miser sur des rendements locatifs \u00e0 long terme.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/fr\\\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\\\/#breadcrumb\"},\"inLanguage\":\"fr-CH\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/fr\\\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/fr\\\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fiscalit\u00e9 immobili\u00e8re : nouvelles opportunit\u00e9s en 2019\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/#website\",\"url\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/\",\"name\":\"Bonnard Lawson\",\"description\":\"Swiss Law Firm with an International outreach\",\"publisher\":{\"@id\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-CH\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/#organization\",\"name\":\"Bonnard Lawson\",\"url\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-CH\",\"@id\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/wp-content\\\/uploads\\\/2023\\\/05\\\/csm_Logo_Bonnard_Lawson_eaba1fe3ad.jpeg\",\"contentUrl\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/wp-content\\\/uploads\\\/2023\\\/05\\\/csm_Logo_Bonnard_Lawson_eaba1fe3ad.jpeg\",\"width\":1024,\"height\":512,\"caption\":\"Bonnard Lawson\"},\"image\":{\"@id\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/bonnard-lawson-international-law-firm\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/bonnard-lawson.buxumlunic.dev\\\/#\\\/schema\\\/person\\\/653c3d177675c1217b5ac07cb4dd5237\",\"name\":\"bonnardlawson\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-CH\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/95606b6ad358b227d8b07646101e67e86c6d8ef4c17f391a60ad7599b2bae94b?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/95606b6ad358b227d8b07646101e67e86c6d8ef4c17f391a60ad7599b2bae94b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/95606b6ad358b227d8b07646101e67e86c6d8ef4c17f391a60ad7599b2bae94b?s=96&d=mm&r=g\",\"caption\":\"bonnardlawson\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Fiscalit\u00e9 immobili\u00e8re : nouvelles opportunit\u00e9s en 2019 - Bonnard Lawson","description":"L\u2019ann\u00e9e 2019 pourrait offrir quelques opportunit\u00e9s tr\u00e8s int\u00e9ressantes pour les propri\u00e9taires d\u2019immeubles qui souhaitent miser sur des rendements locatifs \u00e0 long terme.","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"fr_FR","og_type":"article","og_title":"Fiscalit\u00e9 immobili\u00e8re : nouvelles opportunit\u00e9s en 2019 - Bonnard Lawson","og_description":"L\u2019ann\u00e9e 2019 pourrait offrir quelques opportunit\u00e9s tr\u00e8s int\u00e9ressantes pour les propri\u00e9taires d\u2019immeubles qui souhaitent miser sur des rendements locatifs \u00e0 long terme.","og_url":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\/","og_site_name":"Bonnard Lawson","article_published_time":"2018-09-13T09:29:02+00:00","article_modified_time":"2024-02-21T14:38:44+00:00","author":"bonnardlawson","twitter_card":"summary_large_image","twitter_misc":{"Written by":"bonnardlawson","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\/#article","isPartOf":{"@id":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\/"},"author":{"name":"bonnardlawson","@id":"https:\/\/bonnard-lawson.buxumlunic.dev\/#\/schema\/person\/653c3d177675c1217b5ac07cb4dd5237"},"headline":"Fiscalit\u00e9 immobili\u00e8re : nouvelles opportunit\u00e9s en 2019","datePublished":"2018-09-13T09:29:02+00:00","dateModified":"2024-02-21T14:38:44+00:00","mainEntityOfPage":{"@id":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\/"},"wordCount":531,"publisher":{"@id":"https:\/\/bonnard-lawson.buxumlunic.dev\/#organization"},"articleSection":["Non classifi\u00e9(e)"],"inLanguage":"fr-CH"},{"@type":"WebPage","@id":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\/","url":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\/","name":"Fiscalit\u00e9 immobili\u00e8re : nouvelles opportunit\u00e9s en 2019 - Bonnard Lawson","isPartOf":{"@id":"https:\/\/bonnard-lawson.buxumlunic.dev\/#website"},"datePublished":"2018-09-13T09:29:02+00:00","dateModified":"2024-02-21T14:38:44+00:00","description":"L\u2019ann\u00e9e 2019 pourrait offrir quelques opportunit\u00e9s tr\u00e8s int\u00e9ressantes pour les propri\u00e9taires d\u2019immeubles qui souhaitent miser sur des rendements locatifs \u00e0 long terme.","breadcrumb":{"@id":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\/#breadcrumb"},"inLanguage":"fr-CH","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/fiscalite-immobiliere-nouvelles-opportunites-en-2019\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/"},{"@type":"ListItem","position":2,"name":"Fiscalit\u00e9 immobili\u00e8re : nouvelles opportunit\u00e9s en 2019"}]},{"@type":"WebSite","@id":"https:\/\/bonnard-lawson.buxumlunic.dev\/#website","url":"https:\/\/bonnard-lawson.buxumlunic.dev\/","name":"Bonnard Lawson","description":"Swiss Law Firm with an International outreach","publisher":{"@id":"https:\/\/bonnard-lawson.buxumlunic.dev\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bonnard-lawson.buxumlunic.dev\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-CH"},{"@type":"Organization","@id":"https:\/\/bonnard-lawson.buxumlunic.dev\/#organization","name":"Bonnard Lawson","url":"https:\/\/bonnard-lawson.buxumlunic.dev\/","logo":{"@type":"ImageObject","inLanguage":"fr-CH","@id":"https:\/\/bonnard-lawson.buxumlunic.dev\/#\/schema\/logo\/image\/","url":"https:\/\/bonnard-lawson.buxumlunic.dev\/wp-content\/uploads\/2023\/05\/csm_Logo_Bonnard_Lawson_eaba1fe3ad.jpeg","contentUrl":"https:\/\/bonnard-lawson.buxumlunic.dev\/wp-content\/uploads\/2023\/05\/csm_Logo_Bonnard_Lawson_eaba1fe3ad.jpeg","width":1024,"height":512,"caption":"Bonnard Lawson"},"image":{"@id":"https:\/\/bonnard-lawson.buxumlunic.dev\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/bonnard-lawson-international-law-firm\/"]},{"@type":"Person","@id":"https:\/\/bonnard-lawson.buxumlunic.dev\/#\/schema\/person\/653c3d177675c1217b5ac07cb4dd5237","name":"bonnardlawson","image":{"@type":"ImageObject","inLanguage":"fr-CH","@id":"https:\/\/secure.gravatar.com\/avatar\/95606b6ad358b227d8b07646101e67e86c6d8ef4c17f391a60ad7599b2bae94b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/95606b6ad358b227d8b07646101e67e86c6d8ef4c17f391a60ad7599b2bae94b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/95606b6ad358b227d8b07646101e67e86c6d8ef4c17f391a60ad7599b2bae94b?s=96&d=mm&r=g","caption":"bonnardlawson"}}]}},"_links":{"self":[{"href":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/wp-json\/wp\/v2\/posts\/7079","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/wp-json\/wp\/v2\/comments?post=7079"}],"version-history":[{"count":2,"href":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/wp-json\/wp\/v2\/posts\/7079\/revisions"}],"predecessor-version":[{"id":7081,"href":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/wp-json\/wp\/v2\/posts\/7079\/revisions\/7081"}],"wp:attachment":[{"href":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/wp-json\/wp\/v2\/media?parent=7079"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/wp-json\/wp\/v2\/categories?post=7079"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonnard-lawson.buxumlunic.dev\/fr\/wp-json\/wp\/v2\/tags?post=7079"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}