{"id":236603,"date":"2023-06-14T11:48:00","date_gmt":"2023-06-14T09:48:00","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=236603"},"modified":"2024-06-05T16:29:09","modified_gmt":"2024-06-05T14:29:09","slug":"entwurf-zur-mindestbesteuerung-von-grosunternehmen","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/de\/projet-dimposition-minimale-des-grandes-entreprises\/","title":{"rendered":"Entwurf einer Mindestbesteuerung f\u00fcr gro\u00dfe Unternehmen"},"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; 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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>Acceptez-vous l&rsquo;arr\u00eat\u00e9 f\u00e9d\u00e9ral du 16 d\u00e9cembre 2022 sur une imposition particuli\u00e8re des grands groupes d&rsquo;entreprises ?<\/h3>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Le 18 juin 2023, le peuple suisse se prononcera sur l\u2019introduction de l\u2019imposition minimale des entreprises multinationales au taux de 15 %. Cette r\u00e9forme, approuv\u00e9e par quelque 140 \u00c9tats, s\u2019inscrit dans le projet de l\u2019OCDE\/G20 qui vise \u00e0 adapter les r\u00e9gimes fiscaux \u00e0 la mondialisation et \u00e0 la digitalisation de l\u2019\u00e9conomie, ainsi qu\u2019\u00e0 contrer les effets dommageables cr\u00e9\u00e9s par les paradis fiscaux. Le Conseil f\u00e9d\u00e9ral et le Parlement souhaitent pouvoir introduire une telle imposition minimale des multinationales suisses et \u00e9trang\u00e8res dont une partie de leurs activit\u00e9s est en Suisse.<\/span><\/p>\n<h3><\/h3>\n<h3>Le projet de l\u2019OCDE et du G20<\/h3>\n<p><span style=\"font-weight: 400;\">L\u2019Organisation de coop\u00e9ration et de d\u00e9veloppement \u00e9conomiques (OCDE) et le groupe des vingt principaux pays industrialis\u00e9s et \u00e9mergents (G20) souhaitent adapter les r\u00e8gles d\u2019imposition des grands groupes d\u2019entreprises \u00e0 la num\u00e9risation et \u00e0 la mondialisation de l\u2019\u00e9conomie. Les r\u00e8gles d\u2019imposition des grandes entreprises s\u2019inscrivent selon deux axes :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imposition dans l\u2019\u00c9tat du march\u00e9 (pilier 1) : Les r\u00e8gles du pilier 1 visent \u00e0 adapter le syst\u00e8me international en mati\u00e8re d\u2019imposition des b\u00e9n\u00e9fices en modifiant les r\u00e8gles de r\u00e9partition et d\u2019assujettissement. Elles s\u2019appliqueront aux groupes d\u2019entreprises r\u00e9alisant un chiffre d\u2019affaires annuel d\u2019au moins 20 milliards d\u2019euros et affichant une rentabilit\u00e9 d\u2019au moins 10 %. Ces groupes seront d\u00e9sormais \u00e9galement impos\u00e9s dans les pays o\u00f9 ils vendent leurs produits et fournissent leurs services. Le pilier 1 ne s\u2019appliquera ni aux services financiers r\u00e9glement\u00e9s ni \u00e0 l\u2019extraction de mati\u00e8res premi\u00e8res. La mise en \u0153uvre de ces r\u00e8gles requiert l\u2019\u00e9laboration d\u2019une convention internationale, mais on ne sait pas quels pays signeront la convention ni quand.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imposition minimale (pilier 2) : Seule l\u2019imposition minimale fait l\u2019objet des pr\u00e9sentes votations. L\u2019imposition minimale s\u2019appliquera uniquement aux grandes entreprises internationales dont le chiffre d\u2019affaires mondial atteint 750 millions d\u2019euros par an. Le b\u00e9n\u00e9fice de ces groupes, d\u00e9termin\u00e9 selon des r\u00e8gles unifi\u00e9es \u00e0 l\u2019\u00e9chelle internationale, sera d\u00e9sormais soumis \u00e0 un imp\u00f4t d\u2019au moins 15% dans chaque pays. Les r\u00e8gles du pilier 2 ne sont pas contraignantes \u00e0 l\u2019\u00e9gard des \u00c9tats de sorte \u00e0 pr\u00e9server leur souverainet\u00e9. Elles partent du principe que les \u00c9tats exerceront leur droit d\u2019imposer les groupes d\u2019entreprises concern\u00e9s au taux minimal et que, \u00e0 d\u00e9faut, d\u2019autres \u00c9tats pourront percevoir la diff\u00e9rence entre la charge fiscale minimale de 15% et une charge fiscale plus basse.<\/span><\/li>\n<\/ul>\n<h3><\/h3>\n<h3>Mise en \u0153uvre du pilier 2 en Suisse<\/h3>\n<p><span style=\"font-weight: 400;\">Le Conseil f\u00e9d\u00e9ral et le Parlement souhaitent introduire l\u2019imposition minimale d\u00e8s 2024 afin de garantir que les groupes d\u2019entreprises concern\u00e9s acquitteront le suppl\u00e9ment d\u2019imp\u00f4t en Suisse, et non \u00e0 l\u2019\u00e9tranger. Pour ce faire, la Conf\u00e9d\u00e9ration percevra un imp\u00f4t compl\u00e9mentaire pour combler l\u2019\u00e9cart entre le taux d\u2019imposition minimal de 15 % et un taux d\u2019imposition plus bas.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Les cantons dans lesquels la charge fiscale en vigueur des entreprises concern\u00e9es est inf\u00e9rieure \u00e0 15 % recevront 75 % des recettes issues de l\u2019imp\u00f4t compl\u00e9mentaire. Ceux-ci seront libres de d\u00e9cider de l\u2019affectation des recettes per\u00e7ues \u00e0 ce titre. Certains se sont d\u00e9j\u00e0 prononc\u00e9s \u00e0 cet \u00e9gard et utiliseront ces recettes de mani\u00e8re cibl\u00e9e l\u00e0 o\u00f9 la charge fiscale suppl\u00e9mentaire r\u00e9duit l\u2019attrait de leur place \u00e9conomique.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La Conf\u00e9d\u00e9ration aura droit \u00e0 25 % des recettes et les allouera \u00e0 la p\u00e9r\u00e9quation financi\u00e8re nationale et \u00e0 la promotion de l\u2019attrait de la place \u00e9conomique.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u2019Administration f\u00e9d\u00e9rale des contributions estime que les recettes fiscales provenant de l\u2019imp\u00f4t compl\u00e9mentaire se situeront entre 1 et 2,5 milliards de francs la premi\u00e8re ann\u00e9e. Il est cependant difficile d\u2019\u00e9valuer pr\u00e9cis\u00e9ment les cons\u00e9quences \u00e0 long terme \u00e9tant donn\u00e9 que les donn\u00e9es n\u00e9cessaires ne sont pas toutes disponibles et que certains \u00e9l\u00e9ments de la r\u00e9forme ne peuvent \u00eatre chiffr\u00e9s.<\/span><\/p>\n<h3><\/h3>\n<h3>Objectifs vis\u00e9s par la Suisse<\/h3>\n<p><span style=\"font-weight: 400;\">Le Conseil f\u00e9d\u00e9ral et le Parlement proposent d\u2019adopter les r\u00e8gles relatives \u00e0 l\u2019imposition minimale des grands groupes d\u2019entreprises les raisons mentionn\u00e9es ci-dessous :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cr\u00e9er un cadre g\u00e9n\u00e9ral stable : en adaptant le taux d\u2019imposition des grands groupes d\u2019entreprises aux normes de l\u2019OCDE\/G20, la Suisse les prot\u00e9gera des proc\u00e9dures fiscales qui pourraient \u00eatre initi\u00e9es \u00e0 l\u2019\u00e9tranger. De plus, les recettes fiscales reviendront \u00e0 la Suisse qui les r\u00e9investira dans l\u2019\u00e9conomie pour conserver notre place \u00e9conomique attrayante.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Des profits pour toute la Suisse : la Suisse compte environ 200 multinationales ayant leur si\u00e8ge principal en Suisse et 2000 succursales d\u2019entreprises \u00e9trang\u00e8res. Celles-ci repr\u00e9sentent une part tr\u00e8s importante de l\u2019\u00e9conomie suisse, puisqu\u2019elles g\u00e9n\u00e8rent environ 57% du total des recettes fiscales li\u00e9es \u00e0 l\u2019imp\u00f4t sur le b\u00e9n\u00e9fice et emploient un peu plus d\u2019une personne sur quatre en Suisse. Les nouvelles recettes fiscales permettront de favoriser leur maintien en Suisse tout en respectant les normes du pilier 2.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mise en \u0153uvre rapide et cibl\u00e9e : avec l\u2019adoption de cet arr\u00eat\u00e9 f\u00e9d\u00e9ral, le projet pourra entrer en vigueur d\u00e8s 2024 par voie d\u2019ordonnance, accordant ainsi notre l\u00e9gislation \u00e0 celle des autres \u00c9tats, tels que le Japon, le Canada ou le Royaume-Uni. De plus, ce projet n\u2019impacte pas la l\u00e9gislation actuelle pour les PME ou les entreprises actives \u00e0 l\u2019\u00e9chelle nationale, garantissant ainsi la s\u00e9curit\u00e9 juridique.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pr\u00e9parer notre cadre l\u00e9gislatif : la Suisse doit pr\u00e9parer ses outils l\u00e9gislatifs \u00e0 la mondialisation et \u00e0 la digitalisation de l\u2019\u00e9conomie. En effet, les 140 \u00c9tats membres de l\u2019OCDE et du G20 pr\u00e9parent d\u2019autres r\u00e9formes importantes au niveau de l\u2019imposition des grandes entreprises et la Suisse doit s\u2019adapter en cons\u00e9quence.<\/span><\/li>\n<\/ul>\n<h3><\/h3>\n<h3>Notre recommandation : votez OUI<\/h3>\n<p><span style=\"font-weight: 400;\">Comme expliqu\u00e9, les multinationales seront d\u00e9sormais impos\u00e9es au taux de 15 %, peu importe dans quel \u00c9tat celles-ci sont \u00e9tablies. Si nous refusons cette r\u00e9forme fiscale, cela reviendrait \u00e0 offrir des recettes fiscales aux \u00c9tats \u00e9trangers sur un plateau d\u2019argent et entraver les grandes entreprises sises en Suisse avec des proc\u00e9dures administratives \u00e9trang\u00e8res.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A notre sens, la solution propos\u00e9e par le Conseil f\u00e9d\u00e9ral est la meilleure possible car elle pr\u00e9serve le syst\u00e8me fiscal suisse et la marge de man\u0153uvre des cantons tout en se conformant aux standards internationaux.<\/span><\/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@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjIzNjYxMCJ9fQ==@\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; _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb14px\u00a0\u00bb button_text_color=\u00a0\u00bb#FB0346&Prime; button_bg_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb button_border_width=\u00a0\u00bb2px\u00a0\u00bb button_border_color=\u00a0\u00bb#FB0346&Prime; button_border_radius=\u00a0\u00bb30px\u00a0\u00bb button_icon=\u00a0\u00bb&#x24;||divi||400&Prime; custom_margin_tablet=\u00a0\u00bb2em||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb2em||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb global_colors_info=\u00a0\u00bb{%22gcid-8e43273b-69bc-45d5-a817-07da9f1ce23e%22:%91%22button_text_color__hover%22%93}\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bbon|desktop\u00a0\u00bb button_bg_color__hover=\u00a0\u00bb#FB0346&Prime; button_bg_enable_color__hover=\u00a0\u00bbon\u00a0\u00bb button_text_color__hover_enabled=\u00a0\u00bbon|desktop\u00a0\u00bb button_text_color__hover=\u00a0\u00bb#ffffff\u00a0\u00bb][\/et_pb_button][et_pb_text _builder_version=\u00a0\u00bb4.25.1&Prime; 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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 header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_font_size=\u00a0\u00bb30px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.2em\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<h3>Pour plus d&rsquo;informations en rapport avec cette th\u00e9matique, n&rsquo;h\u00e9sitez pas \u00e0 nous contacter.<\/h3>\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; 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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":236532,"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-236603","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Projet d&#039;imposition minimale des grandes entreprises - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"Acceptez-vous l&#039;arr\u00eat\u00e9 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