{"id":236592,"date":"2023-05-25T11:43:00","date_gmt":"2023-05-25T09:43:00","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=236592"},"modified":"2024-06-05T16:28:27","modified_gmt":"2024-06-05T14:28:27","slug":"die-steuerliche-bewertung-von-immobilien","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/de\/lestimation-fiscale-des-immeubles\/","title":{"rendered":"Die steuerliche Bewertung von Immobilien"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#002856&Prime; custom_margin=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; 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_builder_version=\u00a0\u00bb4.24.3&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb3_5,2_5&Prime; _builder_version=\u00a0\u00bb4.25.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb3_5&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_line_height=\u00a0\u00bb1.2em\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_font_size=\u00a0\u00bb30px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h3>Pourquoi un OUI \u00e0 la LEFI serait-il b\u00e9n\u00e9fique pour l\u2019ensemble des contribuables genevois\u00b7es ?<\/h3>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3>Introduction<\/h3>\n<p><span style=\"font-weight: 400;\">Dans le canton de Gen\u00e8ve, la valeur fiscale (ci-apr\u00e8s \u00ab VF \u00bb) des biens immobiliers correspond g\u00e9n\u00e9ralement au prix d\u2019acquisition, d\u00e9duction faite d\u2019un abattement annuel de 4 %, jusqu\u2019\u00e0 concurrence de 40 %. Toutefois, selon le droit f\u00e9d\u00e9ral, les biens immobiliers doivent \u00eatre \u00e9valu\u00e9s \u00e0 leur valeur v\u00e9nale. La pratique genevoise n\u2019\u00e9tant pas conforme au droit f\u00e9d\u00e9ral, le Conseil d\u2019Etat genevois a \u00e9t\u00e9 amen\u00e9 \u00e0 pr\u00e9parer un projet de loi en ce sens (septembre 2020). Ce dernier a \u00e9t\u00e9 soumis au Grand Conseil mais n\u2019a pas su trouver une majorit\u00e9 parlementaire pr\u00eate \u00e0 l\u2019adopter. En revanche, un contre-projet \u00e9labor\u00e9 par quelques d\u00e9put\u00e9\u00b7e\u00b7s a \u00e9t\u00e9 soumis et accept\u00e9 par le Grand Conseil le 4 novembre dernier. M\u00e9contente de la loi adopt\u00e9e, la gauche genevoise a aussit\u00f4t lanc\u00e9 un r\u00e9f\u00e9rendum. Le nombre de signatures n\u00e9cessaires ayant \u00e9t\u00e9 r\u00e9colt\u00e9, le peuple genevois sera donc appel\u00e9 \u00e0 voter sur la LEFI le 18 juin prochain.<\/span><\/p>\n<h3><\/h3>\n<p>&nbsp;<\/p>\n<h3>La LEFI<\/h3>\n<p><span style=\"font-weight: 400;\">Dans les grandes lignes, le projet de loi soumis en votation pr\u00e9voit notamment les changements ci-apr\u00e8s en ce qui concerne l\u2019imposition des biens :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les estimations fiscales actuelles sont major\u00e9es de 12 % (art.1 al.1) ;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00e8s la deuxi\u00e8me ann\u00e9e, les estimations fiscales seront index\u00e9es d\u2019au maximum 1 % par ann\u00e9e conform\u00e9ment \u00e0 l\u2019\u00e9volution de l\u2019indice genevois des prix \u00e0 la consommation ;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La majoration de 12 % ne serait toutefois pas appliqu\u00e9e dans les cas suivants (art. 4) :<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VF estim\u00e9es par un expert \u00e0 la valeur v\u00e9nale apr\u00e8s le 31 d\u00e9cembre de la 11e ann\u00e9e qui pr\u00e9c\u00e8de l\u2019entr\u00e9e en vigueur de la LEFI<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VF fix\u00e9e selon le co\u00fbt de construction au 31 d\u00e9cembre de la 11e ann\u00e9e qui pr\u00e9c\u00e8de l\u2019entr\u00e9e en vigueur de la LEFI<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VF des biens ayant fait l\u2019objet d\u2019une mutation apr\u00e8s le 31 d\u00e9cembre de la 11e ann\u00e9e qui pr\u00e9c\u00e8de l\u2019entr\u00e9e en vigueur de la loi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Baisse lin\u00e9aire du bar\u00e8me de l\u2019imp\u00f4t sur la fortune de 15 % ;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Baisse de l\u2019imp\u00f4t immobilier compl\u00e9mentaire qui passe de 0.1 % \u00e0 0.02 % ;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hausse de l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices et gains immobiliers qui augmente de 0 % \u00e0 2 % pour les biens d\u00e9tenus depuis plus de 25 ans.<\/span><\/li>\n<\/ul>\n<h3><\/h3>\n<p>&nbsp;<\/p>\n<h3>Cons\u00e9quences fiscales de la LEFI, si elle \u00e9tait accept\u00e9e<\/h3>\n<p><span style=\"font-weight: 400;\">Pour les propri\u00e9taires :<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La fiscalit\u00e9 des propri\u00e9taires sera clairement impact\u00e9e en cas de \u00ab oui \u00bb le 18 juin prochain. Doivent-ils \/ elles toutefois s\u2019atteindre \u00e0 une bonne ou \u00e0 une mauvaise surprise ? Afin de r\u00e9pondre \u00e0 cette question, plusieurs cas ont \u00e9t\u00e9 \u00e9tudi\u00e9s.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sur la base des simulations fiscales r\u00e9alis\u00e9es, nous avons constat\u00e9 que la LEFI pourrait avoir un impact positif sur la fiscalit\u00e9 des propri\u00e9taires. En effet, bien que les valeurs fiscales des biens augmenteraient de 12 %, la r\u00e9duction des bar\u00e8mes de l\u2019imp\u00f4t sur la fortune de 15 % permettrait ainsi de neutraliser la hausse de la base imposable (fortune imposable). Nous avons \u00e9galement remarqu\u00e9 que la baisse de l\u2019imp\u00f4t immobilier compl\u00e9mentaire (IIC), qui passerait de 0.1 % \u00e0 0.02 %, participe grandement \u00e0 la baisse de la facture d\u2019imp\u00f4ts.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Enfin, nos simulations ont d\u00e9montr\u00e9 que, plus la fortune imposable est importante et qu\u2019elle est compos\u00e9e de fortune immobili\u00e8re, plus la baisse d\u2019imp\u00f4ts est cons\u00e9quente. Cela s\u2019explique principalement par la progressivit\u00e9 du taux d\u2019imposition de la fortune et de la baisse significative au niveau de l\u2019IIC.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pour les non-propri\u00e9taires :<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En cas d\u2019acception de la LEFI, les propri\u00e9taires ne seront pas les seul\u00b7e\u00b7s contribuables qui verront leur facture d\u2019imp\u00f4ts baisser ! En effet, les contribuables non-propri\u00e9taires qui sont redevables de l\u2019imp\u00f4t sur la fortune b\u00e9n\u00e9ficieraient \u00e9galement d\u2019une baisse d\u2019imp\u00f4ts gr\u00e2ce \u00e0 la r\u00e9duction de 15 % du bar\u00e8me de l\u2019imp\u00f4t sur la fortune.<\/span><\/p>\n<h3><\/h3>\n<p>&nbsp;<\/p>\n<h3>Conclusion : pourquoi faut-il voter oui ?<\/h3>\n<p><span style=\"font-weight: 400;\">Comme mentionn\u00e9 en introduction, le canton de Gen\u00e8ve doit r\u00e9former sa fiscalit\u00e9 immobili\u00e8re en ce qui concerne l\u2019\u00e9valuation des biens immobiliers, ceci afin de respecter le droit f\u00e9d\u00e9ral. Le projet de loi soumis au peuple genevois a le m\u00e9rite d\u2019\u00eatre simple et \u00e9quilibr\u00e9. Il est compr\u00e9hensible que la majoration de 12 % de la valeur fiscale pr\u00e9vue par le projet puisse inqui\u00e9ter certain\u00b7e\u00b7s propri\u00e9taires. Ces dernier\u00b7\u00e8re\u00b7s peuvent toutefois \u00eatre rassur\u00e9\u00b7e\u00b7s : la LEFI devrait finalement adoucirnleur facture d\u2019imp\u00f4ts, ainsi que celle des autres contribuables non-propri\u00e9taires !<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Par ailleurs, pour celles et ceux qui seraient r\u00e9ticent\u00b7e\u00b7s \u00e0 la suppression du taux de 0 % en cas de vente d\u2019un bien apr\u00e8s 25 ans de d\u00e9tention, nous soulignons que l\u2019instauration d\u2019un taux minimum de 2 % resterait la plus avantageuse en comparaison avec le reste des cantons romands3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Enfin, rappelons que le canton de Gen\u00e8ve est le canton suisse qui impose le plus fortement la fortune de ses contribuables avec un taux d\u2019imposition maximum de 1 % (le canton de B\u00e2le est 2e au classement avec un taux d\u2019environ 0.8 %). Gr\u00e2ce \u00e0 la LEFI, le taux d\u2019imposition maximum de la fortune baisserait \u00e0 environ 0.9 % \u00e0 Gen\u00e8ve, ce qui permettrait de r\u00e9duire son \u00e9cart avec le 2e du classement et d\u2019adoucir quelque peu sa pratique en mati\u00e8re d\u2019imposition de la fortune.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">3 Fribourg : 16 % \/ Vaud : 7 % \/ Valais : 5.76 %<\/span><\/i><\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb2_5&Prime; _builder_version=\u00a0\u00bb4.25.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb z_index=\u00a0\u00bb1&Prime; sticky_position=\u00a0\u00bbtop\u00a0\u00bb sticky_offset_top=\u00a0\u00bb150px\u00a0\u00bb sticky_limit_bottom=\u00a0\u00bbrow\u00a0\u00bb sticky_offset_surrounding=\u00a0\u00bboff\u00a0\u00bb sticky_position_tablet=\u00a0\u00bbnone\u00a0\u00bb sticky_position_phone=\u00a0\u00bbnone\u00a0\u00bb sticky_position_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjIzNjU5OSJ9fQ==@\u00a0\u00bb url_new_window=\u00a0\u00bbon\u00a0\u00bb button_text=\u00a0\u00bbT\u00e9l\u00e9charger la news en version pdf\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; 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_module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_line_height=\u00a0\u00bb1.2em\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_font_size=\u00a0\u00bb30px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2>Derni\u00e8res actualit\u00e9s<\/h2>\n<p>[\/et_pb_text][et_pb_blog posts_number=\u00a0\u00bb3&Prime; show_more=\u00a0\u00bbon\u00a0\u00bb show_author=\u00a0\u00bboff\u00a0\u00bb show_date=\u00a0\u00bboff\u00a0\u00bb show_categories=\u00a0\u00bboff\u00a0\u00bb show_excerpt=\u00a0\u00bboff\u00a0\u00bb show_pagination=\u00a0\u00bboff\u00a0\u00bb module_class=\u00a0\u00bbdt-blog\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_text_color=\u00a0\u00bb#002856&Prime; header_font_size=\u00a0\u00bb22px\u00a0\u00bb header_line_height=\u00a0\u00bb1.3em\u00a0\u00bb read_more_text_color=\u00a0\u00bb#002856&Prime; custom_margin_tablet=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; header_font_size_tablet=\u00a0\u00bb22px\u00a0\u00bb header_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb include_categories=\u00a0\u00bb19&Prime; sticky_enabled=\u00a0\u00bb0&Prime;][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#002856&Prime; custom_margin=\u00a0\u00bb||5vh||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb50%\u00a0\u00bb width_tablet=\u00a0\u00bb80%\u00a0\u00bb width_phone=\u00a0\u00bb80%\u00a0\u00bb width_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb2rem||2rem||true|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbbottom\u00a0\u00bb animation_intensity_slide=\u00a0\u00bb4%\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#ffffff\u00a0\u00bb header_2_font_size=\u00a0\u00bb50px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.2em\u00a0\u00bb max_width_tablet=\u00a0\u00bb100%\u00a0\u00bb max_width_phone=\u00a0\u00bb100%\u00a0\u00bb max_width_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb40px\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2>Pour ces raisons, nous incitons les genevoises et genevois \u00e0 accepter la LEFI le 18 juin prochain !<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb2_5,3_5&Prime; use_custom_gutter=\u00a0\u00bbon\u00a0\u00bb gutter_width=\u00a0\u00bb2&Prime; make_equal=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb2_5&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bbTheW NYC Regular||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb30px\u00a0\u00bb text_line_height=\u00a0\u00bb1.3em\u00a0\u00bb width_tablet=\u00a0\u00bb\u00a0\u00bb width_phone=\u00a0\u00bb\u00a0\u00bb width_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb text_font_size_tablet=\u00a0\u00bb32px\u00a0\u00bb text_font_size_phone=\u00a0\u00bb26px\u00a0\u00bb text_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p><span style=\"font-weight: 400;\">Pour toutes questions relatives \u00e0 ce sujet, n\u2019h\u00e9sitez pas \u00e0 nous contacter !<\/span><\/p>\n<p>[\/et_pb_text][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI4OTc5In19@\u00a0\u00bb button_text=\u00a0\u00bbPrenons contact\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb18px\u00a0\u00bb button_bg_color=\u00a0\u00bb#FB0346&Prime; button_border_width=\u00a0\u00bb0px\u00a0\u00bb button_border_radius=\u00a0\u00bb50px\u00a0\u00bb button_icon=\u00a0\u00bb&#x24;||divi||400&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bbon|hover\u00a0\u00bb button_bg_color__hover=\u00a0\u00bb#002856&Prime; button_bg_enable_color__hover=\u00a0\u00bbon\u00a0\u00bb][\/et_pb_button][\/et_pb_column][et_pb_column type=\u00a0\u00bb3_5&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2024\/05\/berney-associes-fiduciaire-suisse-romande-service-CTA-14.jpg\u00a0\u00bb title_text=\u00a0\u00bbberney-associes-fiduciaire-suisse-romande-service-CTA-14&Prime; force_fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbbottom\u00a0\u00bb animation_intensity_slide=\u00a0\u00bb3%\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Volksabstimmung vom 18. Juni 2023 - Warum w\u00e4re ein JA zum LEFI f\u00fcr alle Genfer Steuerzahlerinnen und Steuerzahler von Vorteil?<\/p>","protected":false},"author":2,"featured_media":236534,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1390","inline_featured_image":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[19],"tags":[],"actualite-theme":[71],"class_list":["post-236592","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","actualite-theme-fiscalite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L\u2019estimation fiscale des immeubles - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"Tax News : L\u2019estimation fiscale des immeubles - Pourquoi 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