{"id":242948,"date":"2025-11-12T11:32:24","date_gmt":"2025-11-12T10:32:24","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=242948"},"modified":"2026-01-20T10:31:02","modified_gmt":"2026-01-20T09:31:02","slug":"votation-populaire-du-30-novembre-2025-initiative-pour-lavenir","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/de\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\/","title":{"rendered":"Votation populaire du 30 novembre 2025 : initiative pour l’avenir"},"content":{"rendered":"\n[et_pb_section fb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#002856″ 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″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_post_title meta=\u00a0\u00bboff\u00a0\u00bb featured_image=\u00a0\u00bboff\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb title_text_color=\u00a0\u00bbgcid-8e43273b-69bc-45d5-a817-07da9f1ce23e\u00a0\u00bb title_font_size=\u00a0\u00bb60px\u00a0\u00bb title_line_height=\u00a0\u00bb1.3em\u00a0\u00bb width=\u00a0\u00bb55%\u00a0\u00bb width_tablet=\u00a0\u00bb100%\u00a0\u00bb width_phone=\u00a0\u00bb100%\u00a0\u00bb width_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb title_font_size_tablet=\u00a0\u00bb40px\u00a0\u00bb title_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb title_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{%22gcid-8e43273b-69bc-45d5-a817-07da9f1ce23e%22:%91%22title_text_color%22%93}\u00a0\u00bb][\/et_pb_post_title][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ disabled_on=\u00a0\u00bboff|off|on\u00a0\u00bb _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb||20px||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 disabled_on=\u00a0\u00bboff|off|off\u00a0\u00bb _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb max_width=\u00a0\u00bb100%\u00a0\u00bb custom_padding=\u00a0\u00bb0px||10px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_post_title title=\u00a0\u00bboff\u00a0\u00bb meta=\u00a0\u00bboff\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\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_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ specialty=\u00a0\u00bbon\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb module_class_1=\u00a0\u00bbevent_single_col_1″ module_class_2=\u00a0\u00bbevent_single_col_2″ _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_padding=\u00a0\u00bb10px||0px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb0px||||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_column type=\u00a0\u00bb1_2″ specialty_columns=\u00a0\u00bb2″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_row_inner _builder_version=\u00a0\u00bb4.24.3″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column_inner saved_specialty_column_type=\u00a0\u00bb1_2″ _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_code module_class=\u00a0\u00bbbreadcrumb\u00a0\u00bb _builder_version=\u00a0\u00bb4.24.3″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb0px||||false|false\u00a0\u00bb global_module=\u00a0\u00bb233714″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_code][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_2″ _builder_version=\u00a0\u00bb4.16″ 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″ _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″ _builder_version=\u00a0\u00bb4.27.4″ _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″ _builder_version=\u00a0\u00bb4.25.1″ _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″ _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_text_color=\u00a0\u00bb#FB0346″ header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#FB0346″ 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]

L\u2019\u00ab initiative pour l\u2019avenir \u00bb pourrait-elle menacer l\u2019\u00e9conomie suisse et ses PME ?<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ 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]

Le 30 novembre, le peuple suisse se prononcera sur l\u2019\u00ab initiative pour l\u2019avenir \u00bb, port\u00e9e par les Jeunes socialistes et visant \u00e0 introduire un imp\u00f4t f\u00e9d\u00e9ral de 50 % sur les successions et donations sup\u00e9rieures \u00e0 50 millions de francs. Les recettes seraient consacr\u00e9es \u00e0 la transition \u00e9cologique, la Conf\u00e9d\u00e9ration en percevant deux tiers et les cantons un tiers. Les milieux \u00e9conomiques estiment que cette initiative nuirait \u00e0 l\u2019\u00e9conomie suisse et entra\u00eenerait des r\u00e9percussions d\u00e9sastreuses en particulier sur les PME familiales et les emplois : d\u00e9cryptage.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#FB0346″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb56px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb16px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

Situation actuelle<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ 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]

Actuellement, la grande majorit\u00e9 des cantons pr\u00e9l\u00e8ve d\u00e9j\u00e0 un imp\u00f4t sur les successions et donations. Celles en ligne directe sont toutefois exon\u00e9r\u00e9es dans tous les cantons, \u00e0 l\u2019exception des cantons de Vaud, Neuch\u00e2tel et Appenzell-Rhodes int\u00e9rieur o\u00f9 les successions\/donations peuvent \u00eatre impos\u00e9es jusqu\u2019\u00e0 un taux de 7% dans le canton de Vaud, 3% \u00e0 Neuch\u00e2tel et 1% \u00e0 Appenzell-Rhodes int\u00e9rieur. <\/p>\n

L\u2019initiative vise ainsi \u00e0 donner la comp\u00e9tence \u00e0 la Conf\u00e9d\u00e9ration de pr\u00e9lever \u00e0 son tour cet imp\u00f4t dans le but de financer la transition \u00e9cologique.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#FB0346″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb55px\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]

L’initiative<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb379px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||6px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb1px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

L\u2019initiative propose d\u2019instaurer un imp\u00f4t sur les successions et donations au niveau f\u00e9d\u00e9ral. La Conf\u00e9d\u00e9ration imposerait ainsi les successions et donations de plus de 50 millions de francs \u00e0 un taux de 50%. La Conf\u00e9d\u00e9ration aurait le droit aux deux tiers des recettes g\u00e9n\u00e9r\u00e9es par cet imp\u00f4t et les cantons un tiers. De plus, l\u2019initiative demande \u00e0 ce que l\u2019entier de ces recettes soient allou\u00e9e \u00e0 la lutte contre le r\u00e9chauffement climatique et au soutien \u00e0 la transition \u00e9cologique.<\/p>\n

L\u2019initiative ne pr\u00e9voit en outre aucune exception : toute lib\u00e9ralit\u00e9, m\u00eame faite \u00e0 un conjoint survivant, \u00e0 ses enfants ou m\u00eame \u00e0 une fondation d\u2019utilit\u00e9 publique seraient soumises \u00e0 cet imp\u00f4t et ce, d\u00e8s le 30 novembre 2025, si l\u2019initiative est accept\u00e9e.<\/p>\n

Par ailleurs, toutes les donations ant\u00e9rieures (mais faites \u00e0 partir du 30 novembre 2025) effectu\u00e9es par un contribuable seraient prises en compte pour le calcul de la franchise des 50 millions de francs. Cela ne laisserait donc aucune possibilit\u00e9 au contribuable d\u2019\u00e9viter le pr\u00e9l\u00e8vement de cet imp\u00f4t lorsque sa fortune d\u00e9passe les 50 millions de francs.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#FB0346″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb55px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb14px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

Davantage de recettes fiscales pour l’Etat ?<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ 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]

Les estimations de recettes suppl\u00e9mentaires g\u00e9n\u00e9r\u00e9es par cet imp\u00f4t divergent. Selon le comit\u00e9 d\u2019initiative, ce serait environ 6 milliards de francs suppl\u00e9mentaires pour les caisses de l\u2019Etat. L\u2019Administration f\u00e9d\u00e9rale des contributions (AFC) estime, quant \u00e0 elle, des recettes th\u00e9oriques suppl\u00e9mentaires \u00e0 hauteur de seulement 4,3 milliards de francs. Cependant, l\u2019AFC, en s\u2019appuyant sur une analyse externe r\u00e9alis\u00e9e en 2024, avertit que l\u2019entr\u00e9e vigueur de ce nouvel imp\u00f4t inciterait certains contribuables ais\u00e9s \u00e0 quitter le pays. Selon les chiffres avanc\u00e9s par l\u2019AFC, les d\u00e9parts \u00e0 l\u2019\u00e9tranger de contribuables ais\u00e9s g\u00e9n\u00e9raient en fin de compte des pertes fiscales estim\u00e9es entre 200 millions et 3,6 milliards de francs.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#FB0346″ 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]

Enjeux autour de l’initiative\u00a0<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ 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]

Pour les milieux \u00e9conomiques, l\u2019instauration d\u2019un tel imp\u00f4t au niveau f\u00e9d\u00e9ral entra\u00eenerait des cons\u00e9quences majeures \u00e0 plusieurs niveaux. <\/p>\n

Tout d\u2019abord, la transmission de PME familiales deviendrait plus compliqu\u00e9e et menacerait ainsi leur p\u00e9rennit\u00e9 et indirectement les emplois. Ensuite, le d\u00e9part de contribuables fortun\u00e9s, tels que des entrepreneurs, p\u00e8serait \u00e9galement sur l\u2019\u00e9conomie, les emplois et \u00e0 terme sur la classe moyenne. Les pertes fiscales provoqu\u00e9es par le d\u00e9part des contribuables ais\u00e9s, se reporteront selon toute vraisemblance sur la classe moyenne. En effet, pour faire face \u00e0 ce manque \u00e0 gagner, l\u2019Etat devrait alors soit i) augmenter les imp\u00f4ts des individus par exemple ou ii) couper dans les prestations sociales. La classe moyenne serait tr\u00e8s certainement la premi\u00e8re \u00e0 en ressentir les effets. <\/p>\n

Enfin, certaines voix craignent aussi que l\u2019acceptation de cette initiative puisse r\u00e9duire l\u2019attractivit\u00e9 de la Suisse. En effet, les personnes ais\u00e9es souhaitant s\u2019installer dans notre payer r\u00e9fl\u00e9chiraient alors 2 fois avant prendre leur domicile en Suisse si une telle imposition est mise en place. La cr\u00e9ation de nouveaux emplois et la perception de nouvelles recettes fiscales dues \u00e0 l\u2019arriv\u00e9e de riches individus seraient alors compromises. <\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#FB0346″ 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]

Planification fiscale \u00e0 envisager d’ici au 30 novembre 2025 ?<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb88px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||0px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb3px||12px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

Bien que selon un dernier sondage, l\u2019initiative devrait \u00eatre rejet\u00e9e par les Suisses, certains contribuables prennent d\u2019ores et d\u00e9j\u00e0 des mesures en effectuant, par exemple, des donations \u00e0 leurs h\u00e9ritiers. Certains envisagent m\u00eame de quitter la Suisse. A noter que le d\u00e9part devrait se concr\u00e9tiser avant l\u2019entr\u00e9e en vigueur \u00e9ventuelle puisque l\u2019initiative exige que la Conf\u00e9d\u00e9ration prenne les mesures n\u00e9cessaires afin qu\u2019aucune mesure d\u2019\u00e9vitement de l\u2019imp\u00f4t ne soit rendue possible. Sur ce dernier point, il existe \u00e0 ce jour un flou juridique quant \u00e0 la possibilit\u00e9 ou non d\u2019introduire une telle mesure. Le Conseil f\u00e9d\u00e9ral serait d\u2019ailleurs, pour des raisons constitutionnelles, d\u00e9favorable \u00e0 la perception d\u2019un imp\u00f4t sur la fortune des personnes quittant le pays.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#FB0346″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb49px\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]

Conclusion<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ 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\u00bb2px||10px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

L\u2019initiative \u00ab pour l\u2019avenir \u00bb soumise en votation populaire demande au peuple de Suisse de se prononcer sur un choix politique majeur : financer une partie la transition \u00e9cologique via une forte taxation des successions de plus de 50 millions de francs, tout en prenant le risque d\u2019affaiblir le tissu \u00e9conomie suisse, le march\u00e9 de l\u2019emploi, mais \u00e9galement de complexifier la transmission de PME familiales. Pour toutes ces raisons, Le Conseil f\u00e9d\u00e9ral et le Parlement recommande de rejeter cette initiative. Les Suisses auront donc le dernier mot le 30 novembre prochain.<\/p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb2_5″ _builder_version=\u00a0\u00bb4.25.0″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb z_index=\u00a0\u00bb1″ 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@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI0MzAxMyJ9fQ==@\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\u00bb4.27.4″ _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″ button_bg_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb button_border_width=\u00a0\u00bb2px\u00a0\u00bb button_border_color=\u00a0\u00bb#FB0346″ button_border_radius=\u00a0\u00bb30px\u00a0\u00bb button_icon=\u00a0\u00bb$||divi||400″ 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″ 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″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ 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]

Derni\u00e8res actualit\u00e9s<\/h2>[\/et_pb_text][et_pb_blog posts_number=\u00a0\u00bb3″ include_categories=\u00a0\u00bb19″ 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″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_text_color=\u00a0\u00bb#002856″ header_font_size=\u00a0\u00bb22px\u00a0\u00bb header_line_height=\u00a0\u00bb1.3em\u00a0\u00bb read_more_text_color=\u00a0\u00bb#002856″ 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″ custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1″ _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″ _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″ _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#002856″ 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 hover_enabled=\u00a0\u00bb0″ 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 sticky_enabled=\u00a0\u00bb0″]

Nos fiscalistes vous aident \u00e0 identifier les risques et \u00e0 optimiser votre situation. Contactez-nous pour un accompagnement personnalis\u00e9.<\/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″ _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″ button_border_width=\u00a0\u00bb0px\u00a0\u00bb button_border_radius=\u00a0\u00bb50px\u00a0\u00bb button_icon=\u00a0\u00bb$||divi||400″ 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″ 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":"

Le 30 novembre 2025, les \u00e9lecteurs suisses seront appel\u00e9s \u00e0 se prononcer sur une initiative visant \u00e0 instaurer un imp\u00f4t f\u00e9d\u00e9ral de 50 % sur les successions et donations d\u00e9passant 50 millions de francs. Pens\u00e9e pour financer la transition \u00e9cologique, cette mesure soul\u00e8ve des questions concr\u00e8tes pour les familles propri\u00e9taires de PME, les entrepreneurs et les d\u00e9tenteurs de patrimoine important.<\/p>","protected":false},"author":10,"featured_media":243597,"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":[243,155,177,240],"actualite-theme":[88,71],"class_list":["post-242948","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-fiscal","tag-fiscalite","tag-pme","tag-votation","actualite-theme-conseils-juridiques","actualite-theme-fiscalite"],"acf":[],"yoast_head":"\nVotation populaire du 30 novembre 2025 : initiative pour l'avenir - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"La Suisse votera le 30 novembre sur un imp\u00f4t f\u00e9d\u00e9ral de 50 % sur les successions d\u00e9passant 50 millions de francs, destin\u00e9 \u00e0 financer la transition \u00e9cologique.\" \/>\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\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Votation populaire du 30 novembre 2025 : initiative pour l'avenir - Berney Associ\u00e9s SA\" \/>\n<meta property=\"og:description\" content=\"La Suisse votera le 30 novembre sur un imp\u00f4t f\u00e9d\u00e9ral de 50 % sur les successions d\u00e9passant 50 millions de francs, destin\u00e9 \u00e0 financer la transition \u00e9cologique.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/berneyassocies.com\/de\/wp-json\/wp\/v2\/posts\/242948\" \/>\n<meta property=\"og:site_name\" content=\"Berney Associ\u00e9s SA\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-12T10:32:24+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-20T09:31:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/11\/1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"370\" \/>\n\t<meta property=\"og:image:height\" content=\"208\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Aida Foric\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Verfasst von\" \/>\n\t<meta name=\"twitter:data1\" content=\"Aida Foric\" \/>\n\t<meta name=\"twitter:label2\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data2\" content=\"7\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\\\/\"},\"author\":{\"name\":\"Aida Foric\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#\\\/schema\\\/person\\\/eab8c26b409706051ae9742922450338\"},\"headline\":\"Votation populaire du 30 novembre 2025 : initiative pour l’avenir\",\"datePublished\":\"2025-11-12T10:32:24+00:00\",\"dateModified\":\"2026-01-20T09:31:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\\\/\"},\"wordCount\":2872,\"publisher\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/berneyassocies.com\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/1.png\",\"keywords\":[\"fiscal\",\"fiscalit\u00e9\",\"PME\",\"votation\"],\"articleSection\":[\"Actualit\u00e9s\"],\"inLanguage\":\"de\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\\\/\",\"url\":\"https:\\\/\\\/berneyassocies.com\\\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\\\/\",\"name\":\"Votation populaire du 30 novembre 2025 : initiative pour l'avenir - Berney Associ\u00e9s SA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/berneyassocies.com\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/1.png\",\"datePublished\":\"2025-11-12T10:32:24+00:00\",\"dateModified\":\"2026-01-20T09:31:02+00:00\",\"description\":\"La Suisse votera le 30 novembre sur un imp\u00f4t f\u00e9d\u00e9ral de 50 % sur les successions d\u00e9passant 50 millions de francs, destin\u00e9 \u00e0 financer la transition \u00e9cologique.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\\\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/berneyassocies.com\\\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\\\/#primaryimage\",\"url\":\"https:\\\/\\\/berneyassocies.com\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/1.png\",\"contentUrl\":\"https:\\\/\\\/berneyassocies.com\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/1.png\",\"width\":370,\"height\":208,\"caption\":\"Cocher une case pour voter\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Actualit\u00e9s\",\"item\":\"https:\\\/\\\/berneyassocies.com\\\/category\\\/actualites\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Votation populaire du 30 novembre 2025 : initiative pour l’avenir\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#website\",\"url\":\"https:\\\/\\\/berneyassocies.com\\\/\",\"name\":\"Berney Associ\u00e9s SA\",\"description\":\"Votre fiduciaire en Suisse romande\",\"publisher\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#organization\"},\"alternateName\":\"Votre fiduciaire en Suisse romande\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/berneyassocies.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#organization\",\"name\":\"Berney Associ\u00e9s SA\",\"alternateName\":\"Votre fiduciaire en Suisse romande\",\"url\":\"https:\\\/\\\/berneyassocies.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/berneyassocies.com\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/Berney-Associes-Votre-Fiduciaire-en-Suisse-Romande.png\",\"contentUrl\":\"https:\\\/\\\/berneyassocies.com\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/Berney-Associes-Votre-Fiduciaire-en-Suisse-Romande.png\",\"width\":1200,\"height\":628,\"caption\":\"Berney Associ\u00e9s SA\"},\"image\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/berney-associ-s\\\/?originalSubdomain=fr\",\"https:\\\/\\\/www.instagram.com\\\/berneyassocies\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCRPy3E8GsTbCeg0qWpCmkpw\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#\\\/schema\\\/person\\\/eab8c26b409706051ae9742922450338\",\"name\":\"Aida Foric\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2394dc1a49168857a5c3b2bb0ae7edac4100fbc2a59464c37a71bc7e14d3940a?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2394dc1a49168857a5c3b2bb0ae7edac4100fbc2a59464c37a71bc7e14d3940a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2394dc1a49168857a5c3b2bb0ae7edac4100fbc2a59464c37a71bc7e14d3940a?s=96&d=mm&r=g\",\"caption\":\"Aida Foric\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Votation populaire du 30 novembre 2025 : initiative pour l'avenir - Berney Associ\u00e9s SA","description":"La Suisse votera le 30 novembre sur un imp\u00f4t f\u00e9d\u00e9ral de 50 % sur les successions d\u00e9passant 50 millions de francs, destin\u00e9 \u00e0 financer la transition \u00e9cologique.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/berneyassocies.com\/de\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\/","og_locale":"de_DE","og_type":"article","og_title":"Votation populaire du 30 novembre 2025 : initiative pour l'avenir - Berney Associ\u00e9s SA","og_description":"La Suisse votera le 30 novembre sur un imp\u00f4t f\u00e9d\u00e9ral de 50 % sur les successions d\u00e9passant 50 millions de francs, destin\u00e9 \u00e0 financer la transition \u00e9cologique.","og_url":"https:\/\/berneyassocies.com\/de\/wp-json\/wp\/v2\/posts\/242948","og_site_name":"Berney Associ\u00e9s SA","article_published_time":"2025-11-12T10:32:24+00:00","article_modified_time":"2026-01-20T09:31:02+00:00","og_image":[{"width":370,"height":208,"url":"https:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/11\/1.png","type":"image\/png"}],"author":"Aida Foric","twitter_card":"summary_large_image","twitter_misc":{"Verfasst von":"Aida Foric","Gesch\u00e4tzte Lesezeit":"7\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/berneyassocies.com\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\/#article","isPartOf":{"@id":"https:\/\/berneyassocies.com\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\/"},"author":{"name":"Aida Foric","@id":"https:\/\/berneyassocies.com\/#\/schema\/person\/eab8c26b409706051ae9742922450338"},"headline":"Votation populaire du 30 novembre 2025 : initiative pour l’avenir","datePublished":"2025-11-12T10:32:24+00:00","dateModified":"2026-01-20T09:31:02+00:00","mainEntityOfPage":{"@id":"https:\/\/berneyassocies.com\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\/"},"wordCount":2872,"publisher":{"@id":"https:\/\/berneyassocies.com\/#organization"},"image":{"@id":"https:\/\/berneyassocies.com\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\/#primaryimage"},"thumbnailUrl":"https:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/11\/1.png","keywords":["fiscal","fiscalit\u00e9","PME","votation"],"articleSection":["Actualit\u00e9s"],"inLanguage":"de"},{"@type":"WebPage","@id":"https:\/\/berneyassocies.com\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\/","url":"https:\/\/berneyassocies.com\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\/","name":"Votation populaire du 30 novembre 2025 : initiative pour l'avenir - Berney Associ\u00e9s SA","isPartOf":{"@id":"https:\/\/berneyassocies.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/berneyassocies.com\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\/#primaryimage"},"image":{"@id":"https:\/\/berneyassocies.com\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\/#primaryimage"},"thumbnailUrl":"https:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/11\/1.png","datePublished":"2025-11-12T10:32:24+00:00","dateModified":"2026-01-20T09:31:02+00:00","description":"La Suisse votera le 30 novembre sur un imp\u00f4t f\u00e9d\u00e9ral de 50 % sur les successions d\u00e9passant 50 millions de francs, destin\u00e9 \u00e0 financer la transition \u00e9cologique.","breadcrumb":{"@id":"https:\/\/berneyassocies.com\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/berneyassocies.com\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/berneyassocies.com\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\/#primaryimage","url":"https:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/11\/1.png","contentUrl":"https:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/11\/1.png","width":370,"height":208,"caption":"Cocher une case pour voter"},{"@type":"BreadcrumbList","@id":"https:\/\/berneyassocies.com\/votation-populaire-du-30-novembre-2025-initiative-pour-lavenir\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Actualit\u00e9s","item":"https:\/\/berneyassocies.com\/category\/actualites\/"},{"@type":"ListItem","position":2,"name":"Votation populaire du 30 novembre 2025 : initiative pour l’avenir"}]},{"@type":"WebSite","@id":"https:\/\/berneyassocies.com\/#website","url":"https:\/\/berneyassocies.com\/","name":"Berney Associ\u00e9s SA","description":"Ihr Treuh\u00e4nder in der Westschweiz","publisher":{"@id":"https:\/\/berneyassocies.com\/#organization"},"alternateName":"Votre fiduciaire en Suisse romande","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/berneyassocies.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"},{"@type":"Organization","@id":"https:\/\/berneyassocies.com\/#organization","name":"Berney Associ\u00e9s SA","alternateName":"Votre fiduciaire en Suisse romande","url":"https:\/\/berneyassocies.com\/","logo":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/berneyassocies.com\/#\/schema\/logo\/image\/","url":"https:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/05\/Berney-Associes-Votre-Fiduciaire-en-Suisse-Romande.png","contentUrl":"https:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/05\/Berney-Associes-Votre-Fiduciaire-en-Suisse-Romande.png","width":1200,"height":628,"caption":"Berney Associ\u00e9s SA"},"image":{"@id":"https:\/\/berneyassocies.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/berney-associ-s\/?originalSubdomain=fr","https:\/\/www.instagram.com\/berneyassocies\/","https:\/\/www.youtube.com\/channel\/UCRPy3E8GsTbCeg0qWpCmkpw"]},{"@type":"Person","@id":"https:\/\/berneyassocies.com\/#\/schema\/person\/eab8c26b409706051ae9742922450338","name":"Aida Foric","image":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/secure.gravatar.com\/avatar\/2394dc1a49168857a5c3b2bb0ae7edac4100fbc2a59464c37a71bc7e14d3940a?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2394dc1a49168857a5c3b2bb0ae7edac4100fbc2a59464c37a71bc7e14d3940a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2394dc1a49168857a5c3b2bb0ae7edac4100fbc2a59464c37a71bc7e14d3940a?s=96&d=mm&r=g","caption":"Aida Foric"}}]}},"_links":{"self":[{"href":"https:\/\/berneyassocies.com\/de\/wp-json\/wp\/v2\/posts\/242948","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/berneyassocies.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/berneyassocies.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/berneyassocies.com\/de\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/berneyassocies.com\/de\/wp-json\/wp\/v2\/comments?post=242948"}],"version-history":[{"count":17,"href":"https:\/\/berneyassocies.com\/de\/wp-json\/wp\/v2\/posts\/242948\/revisions"}],"predecessor-version":[{"id":243587,"href":"https:\/\/berneyassocies.com\/de\/wp-json\/wp\/v2\/posts\/242948\/revisions\/243587"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/berneyassocies.com\/de\/wp-json\/wp\/v2\/media\/243597"}],"wp:attachment":[{"href":"https:\/\/berneyassocies.com\/de\/wp-json\/wp\/v2\/media?parent=242948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/berneyassocies.com\/de\/wp-json\/wp\/v2\/categories?post=242948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/berneyassocies.com\/de\/wp-json\/wp\/v2\/tags?post=242948"},{"taxonomy":"actualite-theme","embeddable":true,"href":"https:\/\/berneyassocies.com\/de\/wp-json\/wp\/v2\/actualite-theme?post=242948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}