{"id":241698,"date":"2025-05-19T14:42:40","date_gmt":"2025-05-19T12:42:40","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=241698"},"modified":"2026-01-20T11:01:35","modified_gmt":"2026-01-20T10:01:35","slug":"und-wenn-ich-meine-anlageimmobilie-uber-eine-immobiliengesellschaft-besitze","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/de\/et-si-je-detenais-mon-bien-immobilier-de-placement-par-le-biais-dune-societe-immobiliere\/","title":{"rendered":"Was ist, wenn ich meine Anlageimmobilie \u00fcber eine Immobiliengesellschaft besitze?"},"content":{"rendered":"\n[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 da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.23.4&Prime; 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_builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_post_title title=\u00a0\u00bboff\u00a0\u00bb meta=\u00a0\u00bboff\u00a0\u00bb disabled_on=\u00a0\u00bbon|on|off\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb positioning=\u00a0\u00bbabsolute\u00a0\u00bb position_origin_a=\u00a0\u00bbbottom_left\u00a0\u00bb vertical_offset=\u00a0\u00bb20px\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbbottom\u00a0\u00bb animation_intensity_slide=\u00a0\u00bb5%\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_post_title][\/et_pb_column][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb|||6px|false|false\u00a0\u00bb custom_padding=\u00a0\u00bb4px||||false|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb3_5,2_5&Prime; _builder_version=\u00a0\u00bb4.25.1&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\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb custom_margin=\u00a0\u00bb||1px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||20px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p><em>Gr\u00e2ce \u00e0 une imposition du b\u00e9n\u00e9fice des soci\u00e9t\u00e9s de capitaux devenue plus int\u00e9ressante depuis quelques ann\u00e9es, la d\u00e9tention d\u2019un bien immobilier de placement par une soci\u00e9t\u00e9 immobili\u00e8re peut \u00eatre, dans certaines situations, fiscalement avantageuse.<\/em>\u00a0<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_text_color=\u00a0\u00bb#FB0346&Prime; header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb10px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Introduction<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb80px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb11px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Un propri\u00e9taire foncier peut d\u00e9tenir son bien en direct, ou indirectement par le biais d\u2019une soci\u00e9t\u00e9, dite alors \u00ab soci\u00e9t\u00e9 immobili\u00e8re \u00bb. Les impacts fiscaux des deux variantes sont diff\u00e9rents :<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb60px\u00a0\u00bb custom_margin=\u00a0\u00bb3px||1px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<ul>\n<li>En cas de d\u00e9tention directe, les revenus locatifs sont soumis \u00e0 l\u2019imp\u00f4ts sur le revenu<\/li>\n<li>En cas de d\u00e9tention indirecte via une SI, ils sont soumis \u00e0 l\u2019imp\u00f4t sur le b\u00e9n\u00e9fice.<\/li>\n<\/ul>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb60px\u00a0\u00bb custom_margin=\u00a0\u00bb||1px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||1px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Le taux d\u2019imposition du b\u00e9n\u00e9fice des soci\u00e9t\u00e9s ayant diminu\u00e9 ces derni\u00e8res ann\u00e9es notamment dans les cantons de Vaud et de Gen\u00e8ve, les propri\u00e9taires de biens immobiliers pourraient avoir int\u00e9r\u00eat \u00e0 repenser la structure de d\u00e9tention de leur patrimoine immobilier en optant pour un transfert de leurs biens\u00b9 \u00e0 une soci\u00e9t\u00e9.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb66px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb25px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Qu&rsquo;entend-on par \u00ab\u00a0soci\u00e9t\u00e9 immobili\u00e8re\u00a0\u00bb ?<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb49px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb8px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Une \u00ab soci\u00e9t\u00e9 immobili\u00e8re \u00bb (souvent abr\u00e9g\u00e9e \u00abSI \u00bb) est une soci\u00e9t\u00e9 qui a pour but la d\u00e9tention et la gestion de biens immobiliers. Elle prend g\u00e9n\u00e9ralement la forme d\u2019une soci\u00e9t\u00e9 anonyme (SA) ou d\u2019une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (S\u00e0rl).<\/p>\n<p>Sous l\u2019angle fiscal, la SI est impos\u00e9e comme une soci\u00e9t\u00e9 ordinaire, et ses propri\u00e9taires comme des actionnaires traditionnels. La seule diff\u00e9rence provient du traitement fiscal applicable \u00e0 la vente d\u2019actions d\u2019une SI :<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb106px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||-1px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<ul>\n<li>Lorsqu\u2019un contribuable vend les actions d\u2019une SI d\u00e9tenue dans sa fortune priv\u00e9e, le gain en capital est g\u00e9n\u00e9ralement assimil\u00e9 \u00e0 un gain immobilier et donc soumis, au niveau cantonal, \u00e0 l\u2019imp\u00f4t sur les gains immobiliers. Selon les cantons, des droits de mutation peuvent \u00e9galement s\u2019appliquer.<\/li>\n<\/ul>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb66px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb7px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Transfert d&rsquo;un bien immobilier \u00e0 une SI : quels impacts fiscaux ?<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb69px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||6px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Le transfert d\u2019un bien d\u00e9tenu dans la fortune priv\u00e9e d\u2019un contribuable \u00e0 une SI (g\u00e9n\u00e9ralement sous forme d\u2019une vente), entra\u00eene syst\u00e9matiquement deux impositions :<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb39px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||6px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p style=\"padding-left: 40px;\"><strong>1. L\u2019imp\u00f4t sp\u00e9cial sur les gains immobiliers<\/strong><\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||6px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Cet imp\u00f4t est pr\u00e9lev\u00e9 de mani\u00e8re distincte des autres revenus du contribuable sur la diff\u00e9rence entre le prix de vente \u00e0 la SI et la valeur d\u2019acquisition, et ce \u00e0 un taux d\u00e9gressif :<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<ul>\n<li>A Gen\u00e8ve, ce taux est compris entre 50% pour une dur\u00e9e de d\u00e9tention de moins de 2 ans et 2% apr\u00e8s 25 ans de d\u00e9tention.<\/li>\n<li>Dans le canton de Vaud, le taux d\u2019imposition oscille entre 30% pour une dur\u00e9e de possession de un an et 7% d\u00e8s vingt-quatre ans de d\u00e9tention.<\/li>\n<\/ul>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb39px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||6px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p style=\"padding-left: 40px;\"><strong>2. Le droit de mutation<\/strong><\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb175px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||6px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Per\u00e7u sur la valeur v\u00e9nale de l\u2019immeuble, son taux approximatif est d\u2019environ 3.5%.<\/p>\n<p>Le transfert d\u2019un immeuble dans une SI engendre ainsi des co\u00fbts financiers importants (imp\u00f4t sur les gains immobiliers et droits de mutation) dont il y a lieu de tenir compte au moment de l\u2019op\u00e9ration.<\/p>\n<p>En revanche, le prix de vente peut \u00eatre inscrit en dette dans les comptes de la soci\u00e9t\u00e9 et peut \u00eatre rembours\u00e9 en neutralit\u00e9 fiscale \u00e0 l\u2019aide des b\u00e9n\u00e9fices r\u00e9alis\u00e9s par la soci\u00e9t\u00e9.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb27px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||12px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Principales diff\u00e9rences entre une d\u00e9tention directe et une d\u00e9tention par une soci\u00e9t\u00e9 immobili\u00e8re<\/h3>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/05\/1-1.png\u00a0\u00bb title_text=\u00a0\u00bb1 (1)\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb39px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||6px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p style=\"padding-left: 40px;\"><strong>1. Remboursement de la dette actionnaire<\/strong><\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb87px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb4px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Une dette actionnaire peut \u00eatre enregistr\u00e9e dans les comptes de la soci\u00e9t\u00e9, \u00e0 hauteur du prix de vente lors de l\u2019acquisition de l\u2019immeuble par la SI. Dans le futur, tous les remboursements effectu\u00e9s se feront en neutralit\u00e9 fiscale, \u00e0 savoir sans imp\u00f4t pour l\u2019actionnaire.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb39px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||6px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p style=\"padding-left: 40px;\"><strong>2. Distribution de dividendes<\/strong><\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb104px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb4px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Une fois la dette actionnaire rembours\u00e9e, la remont\u00e9e des loyers vers l\u2019actionnaire prendra g\u00e9n\u00e9ralement la forme d\u2019une distribution de dividende, laquelle est imposable. Les taux d\u2019imposition maximum des dividendes sont de l\u2019ordre de 31.5% \u00e0 Gen\u00e8ve et de 29.05% dans le canton de Vaud pour autant que l\u2019actionnaire d\u00e9tienne au moins 10% du capital-actions de la soci\u00e9t\u00e9.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb4px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb9px||9px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Cas pratique : vente d&rsquo;un immeuble genevois \u00e0 une soci\u00e9t\u00e9<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb58px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Afin d\u2019illustrer les avantages fiscaux du transfert d\u2019un immeuble \u00e0 une SI, nous avons retenu les hypoth\u00e8ses suivantes :<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb212px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||3px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<ul>\n<li>Contribuables mari\u00e9s et impos\u00e9s au taux minimum<\/li>\n<li>Acquisition de l\u2019immeuble en 1990 au prix de CHF 6&rsquo;000\u2019000<\/li>\n<li>Estimation fiscale (genevoise) du bien de CHF 12&rsquo;345&rsquo;700 (valeur fiscale 5 ans avant la vente)<\/li>\n<li>Estimation fiscale du bien de CHF 8\u201900&rsquo;000 (en vigueur depuis plus de 10 ans)<\/li>\n<li>Revenus locatifs annuels nets (apr\u00e8s charges) de CHF 400\u2019000<\/li>\n<li>Vente de l\u2019immeuble \u00e0 une SI d\u00e9tenue par les contribuables en 2025 au prix de CHF 12&rsquo;500&rsquo;000 (valeur v\u00e9nale)<\/li>\n<li>Mise en place d\u2019un cr\u00e9dit-vendeur (dette actionnaire) de CHF 12&rsquo;400\u2019000<\/li>\n<\/ul>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb39px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||6px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p style=\"padding-left: 40px;\"><strong>1. Co\u00fbts de transfert (en CHF)<\/strong><\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb42px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Le transfert de l\u2019immeuble \u00e0 la soci\u00e9t\u00e9 engendre les co\u00fbts suivants :<\/p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/06\/2-5.png\u00a0\u00bb title_text=\u00a0\u00bb2 (5)\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb||5px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb97px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb23px||12px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Pour Gen\u00e8ve :<\/p>\n<p>Le couple peut invoquer l\u2019estimation fiscale 5 ans avant la vente. L\u2019imp\u00f4t sur les gains immobiliers est ainsi pr\u00e9lev\u00e9 sur la diff\u00e9rence entre la valeur de vente (CHF 12&rsquo;500&rsquo;000) et l\u2019estimation fiscale du bien 2020 (CHF 12&rsquo;345&rsquo;700) au taux de 2%.<\/p>\n<p>Pour Vaud :\u00a0<\/p>\n<p>Le couple peut invoquer l&rsquo;estimation fiscale du bien, en lieu et place du prix pay\u00e9, car elle a \u00e9t\u00e9 notifi\u00e9e ap\u00e8rs l&rsquo;acquisition du bien et est en vigueur depuis moins de dix ans lors de l&rsquo;ali\u00e9nation. L&rsquo;imp\u00f4t sur les gains immobiliers est ainsi pr\u00e9lev\u00e9 sur la diff\u00e9rence entre la valeur de vente (CHF 12&rsquo;500&rsquo;000) et l&rsquo;estimation fiscale du bien (CHF 8&rsquo;000&rsquo;000) au taux de 7%.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb55px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||6px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p style=\"padding-left: 40px;\"><strong>2. Charges fiscales li\u00e9es aux revenus locatifs (en CHF)<\/strong><\/p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/06\/3-3.png\u00a0\u00bb title_text=\u00a0\u00bb3 (3)\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb||5px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb134px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||0px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb14px||10px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Selon nos estimations concernant le canton de Gen\u00e8ve, les co\u00fbts de transfert de CHF 430\u2019000 (i.e. imp\u00f4t sur les gains immobiliers et droit de mutation) sont amortis en seulement trois ans gr\u00e2ce \u00e0 l\u2019\u00e9conomie fiscale annuelle r\u00e9alis\u00e9e durant ces ann\u00e9es. En effet, sur le long terme, la d\u00e9tention par une SI permet une \u00e9conomie fiscale de plus de CHF 140\u2019000 par ann\u00e9e. Finalement, pendant environ trente-quatre ans, le couple pourra recevoir un montant annuel d\u2019environ CHF 360\u2019000 en franchise d\u2019imp\u00f4t de par le remboursement de son compte courant actionnaire, alors qu\u2019il ne percevrait que CHF 220\u2019000 en cas de d\u00e9tention directe.<\/p>\n<p>S\u2019agissant du cas pratique \u00ab vaudois \u00bb, les co\u00fbts de transfert de CHF 762\u2019000 (i.e. imp\u00f4t sur les gains immobiliers et droit de mutation) sont amortis dans environ 7 ans gr\u00e2ce \u00e0 l\u2019\u00e9conomie fiscale annuelle r\u00e9alis\u00e9e durant ces ann\u00e9es. En effet, sur le long terme, la d\u00e9tention par une SI permet une \u00e9conomie fiscale de plus de CHF 117\u2019300 par ann\u00e9e. Finalement, pendant environ trente-cinq ans, le couple pourra recevoir un montant annuel d\u2019environ CHF 351\u2019300 en franchise d\u2019imp\u00f4t de par le remboursement de son compte courant actionnaire, alors qu\u2019il ne percevrait que CHF 234\u2019000 en cas de d\u00e9tention directe.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb43px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb13px||13px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Conclusion<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb48px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Bien que la vente d\u2019un bien \u00e0 une SI engendre des co\u00fbts importants et in\u00e9vitables au moment du transfert, ces derniers peuvent \u00eatre assez rapidement amortis gr\u00e2ce au gain fiscal engendr\u00e9 par la d\u00e9tention indirecte. Par ailleurs, la d\u00e9tention d\u2019un patrimoine immobilier par le biais d\u2019une SI peut s\u2019av\u00e9rer avantageuse dans le cadre de successions ou de donations dans la mesure o\u00f9 la transmissibilit\u00e9 d\u2019actions est plus ais\u00e9e qu\u2019un transfert d\u2019une quote-part d\u2019immeuble.<\/p>\n<p>Pour conclure, nous rappelons qu\u2019il est n\u00e9anmoins indispensable d\u2019\u00e9tudier chaque situation et de proc\u00e9der \u00e0 des simulations fiscales avant de proc\u00e9der \u00e0 une telle op\u00e9ration.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb48px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p><span style=\"font-size: small;\">Notes :\u00a0<\/span><\/p>\n<p><span style=\"font-size: small;\">1. Nous parlons ici bien d&rsquo;immeubles de placement et non du logement familial, qui, \u00e0 notre sens, n&rsquo;a aucun int\u00e9r\u00eat fiscal \u00e0 \u00eatre d\u00e9tenu via une soci\u00e9t\u00e9 puisque l&rsquo;actionnaire-locataire doit alors payer un loyer \u00e0 sa soci\u00e9t\u00e9 pour l&rsquo;occupation du bien.<\/span><\/p>\n<p><span style=\"font-size: small;\">2. A noter toutefois qu&rsquo;en cas de vente ult\u00e9rieure de l&rsquo;immeuble par la soci\u00e9t\u00e9, les amortissements cumul\u00e9s seront soumis \u00e0 l&rsquo;imp\u00f4t sur le b\u00e9n\u00e9fice.<\/span><\/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 url_new_window=\u00a0\u00bbon\u00a0\u00bb button_text=\u00a0\u00bbT\u00e9l\u00e9charger la news en version pdf\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _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 hover_enabled=\u00a0\u00bb0&Prime; 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 button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI0MTkzNiJ9fQ==@\u00a0\u00bb _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;][\/et_pb_button][et_pb_text _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_2_font_size=\u00a0\u00bb33px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.2em\u00a0\u00bb custom_margin=\u00a0\u00bb||10px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb33px\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]<h2>Derni\u00e8res actualit\u00e9s<\/h2>[\/et_pb_text][et_pb_blog posts_number=\u00a0\u00bb3&Prime; include_categories=\u00a0\u00bb19&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 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][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb _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_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb1em||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb1em||||false|false\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb animation_duration=\u00a0\u00bb1100ms\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb60%\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_font_size=\u00a0\u00bb1.5em\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.5em\u00a0\u00bb custom_margin=\u00a0\u00bb||2vh||false|false\u00a0\u00bb header_3_font_size_tablet=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_phone=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3><span>Le d\u00e9partement fiscalit\u00e9 de Berney Associ\u00e9s se tient \u00e0 votre disposition pour r\u00e9pondre \u00e0 toute question fiscale. N\u2019h\u00e9sitez pas \u00e0 nous contacter<\/span><\/h3>[\/et_pb_text][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI4OTc5In19@\u00a0\u00bb button_text=\u00a0\u00bbPrenons contact\u00a0\u00bb button_alignment=\u00a0\u00bbcenter\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&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; custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb 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_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"<p>Cet article examine les implications fiscales d\u2019un transfert d&rsquo;un bien immobilier de placement \u00e0 une soci\u00e9t\u00e9 immobili\u00e8re, en tenant compte des r\u00e9gimes en vigueur \u00e0 Gen\u00e8ve et Vaud, et propose une analyse chiffr\u00e9e \u00e0 travers un cas concret.<\/p>","protected":false},"author":10,"featured_media":243607,"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":[215,216,155,214,218,217],"actualite-theme":[71],"class_list":["post-241698","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-bien-de-placement","tag-dette-actionnaire","tag-fiscalite","tag-immobilier","tag-impot","tag-societe-immobiliere","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>Et si je d\u00e9tenais mon bien immobilier de placement par le biais d\u2019une soci\u00e9t\u00e9 immobili\u00e8re ? - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"Avantage fiscale du transfert d\u2019un bien de placement \u00e0 une soci\u00e9t\u00e9 immobili\u00e8re : imp\u00f4t sur les gains, droits de mutation, traitement des revenus et cas pratiques \u00e0 Gen\u00e8ve et Vaud.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/berneyassocies.com\/de\/und-wenn-ich-meine-anlageimmobilie-uber-eine-immobiliengesellschaft-besitze\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Et si je d\u00e9tenais mon bien immobilier de placement par le biais d\u2019une soci\u00e9t\u00e9 immobili\u00e8re ? - Berney Associ\u00e9s SA\" \/>\n<meta property=\"og:description\" content=\"Avantage fiscale du transfert d\u2019un bien de placement \u00e0 une soci\u00e9t\u00e9 immobili\u00e8re : 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