{"id":243653,"date":"2026-01-27T16:34:24","date_gmt":"2026-01-27T15:34:24","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=243653"},"modified":"2026-02-09T11:31:36","modified_gmt":"2026-02-09T10:31:36","slug":"mise-a-jour-du-guide-afc-sur-les-exonerations-fiscales","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/de\/mise-a-jour-du-guide-afc-sur-les-exonerations-fiscales\/","title":{"rendered":"Mise \u00e0 jour du guide AFC sur les exon\u00e9rations fiscales"},"content":{"rendered":"

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Cette mise \u00e0 jour du Guide des exon\u00e9rations fiscales s’inscrit dans le cadre des mesures prises par l’\u00c9tat de Gen\u00e8ve pour soutenir et structurer le secteur philanthropique cantonal.<\/span><\/h2>\n

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Le canton entend faciliter les partenariats entre autorit\u00e9s publiques, fondations, donateurs et organisations \u00e0 but non lucratif en am\u00e9liorant les processus et l\u2019accompagnement. Des actions concr\u00e8tes sont pr\u00e9vues : simplification des d\u00e9marches administratives, formation et mise en r\u00e9seau des acteurs, soutien \u00e0 l\u2019innovation sociale et promotion de la transparence. L\u2019objectif global de ces actions est d\u2019accro\u00eetre l\u2019efficacit\u00e9 et l\u2019impact des initiatives philanthropiques pour mieux r\u00e9pondre aux besoins sociaux, culturels et environnementaux du canton.<\/p>\n

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Concernant la pratique de l’Administration fiscale cantonale (AFC), celle-ci a \u00e9t\u00e9 pr\u00e9cis\u00e9e sur les points suivants dans le Guide des exon\u00e9rations fiscales<\/a><\/span><\/em> :<\/h3>\n

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    \n
  • Indemnisation des membres du comit\u00e9 de l’association ou du Conseil de fondation : le Guide des exon\u00e9rations fiscales pr\u00e9cise d\u00e9sormais que les t\u00e2ches \u00ab quantitativement extraordinaires \u00bb et \u00ab qualitativement extraordinaires \u00bb exerc\u00e9es par un membre de l\u2019organe dirigeant peuvent faire l\u2019objet d\u2019une indemnisation, hors jetons de pr\u00e9sence et remboursements de frais, allant jusqu\u2019\u00e0 maximum CHF 10’000.- \/ an et par membre de l\u2019organe dirigeant pour autant qu\u2019elle soit appropri\u00e9e et dans l\u2019int\u00e9r\u00eats de l\u2019institution. Pour des montants plus \u00e9lev\u00e9s, une demande de ruling devrait \u00eatre d\u00e9pos\u00e9e.<\/li>\n<\/ul>\n
      \n
    • Les institutions qui poursuivent une activit\u00e9 se d\u00e9ployant en partie ou en totalit\u00e9 \u00e0 l\u2019\u00e9tranger peuvent aussi b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration fiscale. Cette exon\u00e9ration est conditionn\u00e9e au fait que l\u2019activit\u00e9 exerc\u00e9e \u00e0 l\u2019\u00e9tranger ait, \u00e0 l\u2019aune des conceptions g\u00e9n\u00e9rales de la population et des valeurs suisses, un int\u00e9r\u00eat suffisamment fort pour que la collectivit\u00e9 publique suisse accepte de renoncer au pr\u00e9l\u00e8vement des imp\u00f4ts sur le b\u00e9n\u00e9fice et le capital. Sans que ce point soit nouveau (il \u00e9tait d\u00e9j\u00e0 admis par le pass\u00e9 que des activit\u00e9s exerc\u00e9es \u00e0 l\u2019\u00e9tranger puissent \u00eatre exon\u00e9r\u00e9es), ce rappel est important dans la mesure o\u00f9 de nombreuses institutions ont une activit\u00e9 hors des limites de la Suisse.<\/li>\n<\/ul>\n
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        • Le soutien par du financement entrepreneurial (e.g. pr\u00eat) peut \u00eatre est admis comme un mode de soutien compatible avec une exon\u00e9ration sous r\u00e9serve du respect du principe de d\u00e9sint\u00e9ressement.<\/li>\n<\/ul>\n

          Ces ajustements t\u00e9moignent de la volont\u00e9 du canton de Gen\u00e8ve de continuer, conform\u00e9ment aux recommandations du Centre en philanthropie de l\u2019Universit\u00e9 de Gen\u00e8ve (GCP), \u00e0 accompagner les entit\u00e9s engag\u00e9es pour le bien commun.<\/p>\n

          Pour rappel, pour pouvoir b\u00e9n\u00e9ficier d’une exon\u00e9ration fiscale sur le b\u00e9n\u00e9fice et le captial, les institutions qui ont leur si\u00e8ge dans le canton de Gen\u00e8ve doivent pr\u00e9alablement \u00e0 la taxation, demander une d\u00e9cision d’exon\u00e9ration de la part de l’AFC.<\/strong><\/p>\n

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                Source image :<\/span> https:\/\/www.ge.ch\/actualite\/geneve-precise-sa-pratique-soutenir-secteur-associatif-philanthropique-20-11-2025<\/span><\/em><\/p>\n

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                      Derni\u00e8res actualit\u00e9s<\/h2>\n

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                      Le d\u00e9partement fiscal de Berney Associ\u00e9s est \u00e0 votre disposition pour vous conseiller sur ces questions et vous accompagner dans vos d\u00e9marches avec les autorit\u00e9s fiscales.<\/h3>\n

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                      Le canton de Gen\u00e8ve met \u00e0 jour le guide AFC relatif aux demandes d\u2019exon\u00e9rations fiscales. Nous revenons sur les principaux ajustements et leurs implications pour les associations et fondations.<\/p>","protected":false},"author":10,"featured_media":243682,"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":[255,257,155,256],"actualite-theme":[71],"class_list":["post-243653","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-associations","tag-exoneration-fiscale","tag-fiscalite","tag-fondation","actualite-theme-fiscalite"],"acf":[],"yoast_head":"\nMise \u00e0 jour du guide AFC sur les exon\u00e9rations fiscales - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez les mises \u00e0 jour du guide AFC sur les exon\u00e9rations 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