{"id":236906,"date":"2024-06-05T10:28:31","date_gmt":"2024-06-05T08:28:31","guid":{"rendered":"https:\/\/berneyassocies.com\/?page_id=236906"},"modified":"2024-08-28T15:25:24","modified_gmt":"2024-08-28T13:25:24","slug":"guide-fiscal-2024","status":"publish","type":"page","link":"https:\/\/berneyassocies.com\/en\/guide-fiscal-2024\/","title":{"rendered":"2024 Tax Guide"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bbTitre page\u00a0\u00bb _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#002856&Prime; custom_margin=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb custom_padding=\u00a0\u00bb1rem||1rem||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 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_builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbe6685124-56c1-4eeb-9e14-c8d4294bc852&Prime; text_font_size=\u00a0\u00bb55px\u00a0\u00bb header_text_color=\u00a0\u00bbgcid-8e43273b-69bc-45d5-a817-07da9f1ce23e\u00a0\u00bb header_font_size=\u00a0\u00bb55px\u00a0\u00bb header_line_height=\u00a0\u00bb1.3em\u00a0\u00bb animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbtop\u00a0\u00bb animation_intensity_slide=\u00a0\u00bb7%\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_font_size_phone=\u00a0\u00bb27px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_line_height_tablet=\u00a0\u00bb1.3em\u00a0\u00bb header_line_height_phone=\u00a0\u00bb1em\u00a0\u00bb header_line_height_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{%22gcid-8e43273b-69bc-45d5-a817-07da9f1ce23e%22:%91%22text_text_color%22,%22header_text_color%22%93}\u00a0\u00bb]<\/p>\n<h1><span>D\u00e9couvrez l\u2019\u00e9dition 2024 du Guide Fiscal<\/span><\/h1>\n<p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2024\/06\/berney-associes-fiduciaire-suisse-romande-GF_page_Mockup.webp\u00a0\u00bb title_text=\u00a0\u00bbberney-associes-fiduciaire-suisse-romande-GF_page_Mockup\u00a0\u00bb align=\u00a0\u00bbcenter\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb transform_translate=\u00a0\u00bb0px|101px\u00a0\u00bb transform_translate_linked=\u00a0\u00bboff\u00a0\u00bb position_origin_a=\u00a0\u00bbtop_center\u00a0\u00bb vertical_offset=\u00a0\u00bb220px\u00a0\u00bb z_index=\u00a0\u00bb10&Prime; width=\u00a0\u00bb100%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbbottom\u00a0\u00bb animation_intensity_slide=\u00a0\u00bb7%\u00a0\u00bb 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indispensable pour toutes et tous les contribuables, r\u00e9pond \u00e0 vos questions et vous offre un aper\u00e7u g\u00e9n\u00e9ral de la fiscalit\u00e9 dans les cantons de Gen\u00e8ve, Vaud, Fribourg et Valais.<\/p>\n<p>Cette nouvelle \u00e9dition a \u00e9t\u00e9 r\u00e9organis\u00e9e pour classer les informations par type de contribuable et par type d&rsquo;imp\u00f4t, facilitant ainsi la navigation et la compr\u00e9hension.<\/p>\n<p>Plongez dans le paysage fiscal de votre canton et explorez en d\u00e9tail les diff\u00e9rents aspects qui touchent tant les personnes physiques que morales !<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#002856&Prime; custom_padding=\u00a0\u00bb0rem||0rem||true|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb 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class=\"sib-ADRESSE-area\" name=\"ADRESSE\" placeholder=\"Adresse*\" required=\"required\"> \r\n<\/p>\r\n\r\n\r\n<p class=\"sib-ADRESSE_VILLE-area et_pb_contact_field et_pb_contact_field_half\"> \r\n    <input type=\"text\" class=\"sib-ADRESSE_VILLE-area\" name=\"ADRESSE_VILLE\" placeholder=\"Ville*\" required=\"required\"> \r\n<\/p>\r\n\r\n<p class=\"sib-ADRESSE_CODEPOSTAL-area et_pb_contact_field et_pb_contact_field_half et_pb_contact_field_last\"> \r\n    <input type=\"text\" class=\"sib-ADRESSE_CODEPOSTAL-area\" name=\"ADRESSE_CODEPOSTAL\" placeholder=\"Code Postal*\" required=\"required\"> \r\n<\/p>\r\n\r\n<p class=\"sib-NM_EXEMPLAIRE-area et_pb_contact_field et_pb_contact_field_half et_pb_contact_field_last\"> \r\n    <input type=\"number\" class=\"sib-NM_EXEMPLAIRE-area\" name=\"NM_EXEMPLAIRE\" placeholder=\"Nombre d'exemplaires (1 \u00e0 5)*\" min=\"1\" max=\"5\" required=\"required\"> \r\n<\/p>\r\n\r\n<p class=\"et_pb_contact_field et_pb_contact_field et_pb_contact_field_last\"> \r\n    <input type=\"submit\" class=\"sib-default-btn  et_pb_button btn_submit\" name=\"submit\" value=\"Commander\"> \r\n<\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t<\/form>\n\t\t\t<style>\n\t\t\t\tform#sib_signup_form_2 p.sib-alert-message {\n    padding: 6px 12px;\n    margin-bottom: 20px;\n    border: 1px solid transparent;\n    border-radius: 4px;\n    -webkit-box-sizing: border-box;\n    -moz-box-sizing: border-box;\n    box-sizing: border-box;\n}\nform#sib_signup_form_2 p.sib-alert-message-error {\n    background-color: #f2dede;\n    border-color: #ebccd1;\n    color: #a94442;\n}\nform#sib_signup_form_2 p.sib-alert-message-success {\n    background-color: #dff0d8;\n    border-color: #d6e9c6;\n    color: #3c763d;\n}\nform#sib_signup_form_2 p.sib-alert-message-warning {\n    background-color: #fcf8e3;\n    border-color: #faebcc;\n    color: #8a6d3b;\n}\n\t\t\t<\/style>\n\t\t\t\n<p>[\/et_pb_toggle][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.27.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb5vh||10vh||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 column_structure=\u00a0\u00bb1_2,1_2&Prime; 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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_column type=\u00a0\u00bb1_2&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\u00bb1em\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><span style=\"font-weight: 400;\">Contactez-nous si vous avez des questions concernant le guide fiscal ou si vous souhaitez en savoir plus sur nos services.<\/span><\/h3>\n<p>[\/et_pb_text][et_pb_code _builder_version=\u00a0\u00bb4.27.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_module=\u00a0\u00bb239189&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f239052-o1\" lang=\"fr-FR\" dir=\"ltr\" data-wpcf7-id=\"239052\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/pages\/236906#wpcf7-f239052-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Formulaire de contact\" enctype=\"multipart\/form-data\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"239052\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"fr_FR\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f239052-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7cf_hidden_group_fields\" value=\"[]\" \/><input type=\"hidden\" name=\"_wpcf7cf_hidden_groups\" value=\"[]\" \/><input type=\"hidden\" name=\"_wpcf7cf_visible_groups\" value=\"[]\" \/><input type=\"hidden\" name=\"_wpcf7cf_repeaters\" value=\"[]\" \/><input type=\"hidden\" name=\"_wpcf7cf_steps\" value=\"{}\" \/><input type=\"hidden\" name=\"_wpcf7cf_options\" value=\"{&quot;form_id&quot;:239052,&quot;conditions&quot;:[{&quot;then_field&quot;:&quot;cv-pdf&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;services&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;Postulation &amp; Offre spontan\\u00e9e&quot;}]}],&quot;settings&quot;:{&quot;animation&quot;:&quot;yes&quot;,&quot;animation_intime&quot;:200,&quot;animation_outtime&quot;:200,&quot;conditions_ui&quot;:&quot;normal&quot;,&quot;notice_dismissed&quot;:true}}\" \/>\n<\/fieldset>\n<div class=\"contact-form-services contact-form-CTA-select\">\n\t<div class=\"form-fields-info\">\n\t\t<div class=\"form-field field-text nom\">\n\t\t\t<p>Nom\n\t\t\t<\/p>\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"nom\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"nom\" \/><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t\t<div class=\"form-field field-text prenom\">\n\t\t\t<p>Pr\u00e9nom\n\t\t\t<\/p>\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"prenom\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"prenom\" \/><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t\t<div class=\"form-field field-text email\">\n\t\t\t<p>Email\n\t\t\t<\/p>\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"email\" \/><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t\t<div class=\"form-field field-text telephone\">\n\t\t\t<p>T\u00e9l\u00e9phone\n\t\t\t<\/p>\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"tel-546\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel telephone-form\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"tel\" name=\"tel-546\" \/><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t\t<div class=\"form-field field-text societe\">\n\t\t\t<p>Soci\u00e9t\u00e9 (facultatif)\n\t\t\t<\/p>\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"societe\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"societe\" \/><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t\t<div class=\"form-field services\">\n\t\t\t<p>Par quel service \u00eates-vous int\u00e9ress\u00e9?\n\t\t\t<\/p>\n\t\t\t<div class=\"selected-services\">\n\t\t\t<\/div>\n\t\t\t<div class=\"dropdown\">\n\t\t\t\t<p><button type=\"button\" class=\"dropdown-toggle\">S\u00e9lectionnez les services<\/button>\n\t\t\t\t<\/p>\n\t\t\t\t<div class=\"dropdown-menu\">\n\t\t\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"services\"><span class=\"wpcf7-form-control wpcf7-checkbox wpcf7-validates-as-required dropdown-item\"><span class=\"wpcf7-list-item first\"><label><input type=\"checkbox\" name=\"services[]\" value=\"Audit\" \/><span class=\"wpcf7-list-item-label\">Audit<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"services[]\" value=\"Fiscalit\u00e9\" \/><span class=\"wpcf7-list-item-label\">Fiscalit\u00e9<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"services[]\" value=\"Conseil en gestion et services externalis\u00e9s\" \/><span class=\"wpcf7-list-item-label\">Conseil en gestion et services externalis\u00e9s<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"services[]\" value=\"Transactions d\u2019entreprise\" \/><span class=\"wpcf7-list-item-label\">Transactions d\u2019entreprise<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"services[]\" value=\"Conseil en entreprise et management\" \/><span class=\"wpcf7-list-item-label\">Conseil en entreprise et management<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"services[]\" value=\"Conseil juridique\" \/><span class=\"wpcf7-list-item-label\">Conseil juridique<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"services[]\" value=\"Startups &amp; Nouvelles activit\u00e9s\" \/><span class=\"wpcf7-list-item-label\">Startups &amp; Nouvelles activit\u00e9s<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"services[]\" value=\"Berney Insights\" \/><span class=\"wpcf7-list-item-label\">Berney Insights<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"checkbox\" name=\"services[]\" value=\"Postulation &amp; Offre spontan\u00e9e\" \/><span class=\"wpcf7-list-item-label\">Postulation &amp; Offre spontan\u00e9e<\/span><\/label><\/span><\/span><\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<div class=\"form-field succursale\">\n\t\t\t<p>Quelle succursale souhaitez-vous contacter?\n\t\t\t<\/p>\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"succursale\"><select class=\"wpcf7-form-control wpcf7-select wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" name=\"succursale\"><option value=\"\">&#8212;Veuillez choisir une option&#8212;<\/option><option value=\"Gen\u00e8ve\">Gen\u00e8ve<\/option><option value=\"Lausanne\">Lausanne<\/option><option value=\"Fribourg\">Fribourg<\/option><option value=\"Nyon\">Nyon<\/option><\/select><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t\t<div class=\"form-field cv\">\n\t\t\t<div data-id=\"cv-pdf\" data-orig_data_id=\"cv-pdf\"  class=\"\" data-class=\"wpcf7cf_group\">\n\t\t\t\t<p>Transmettez votre CV au format PDF\n\t\t\t\t<\/p>\n\t\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"cv\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-file\" accept=\".pdf\" aria-invalid=\"false\" type=\"file\" name=\"cv\" \/><\/span>\n\t\t\t\t<\/p>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n\t<div class=\"form-field field-text message\">\n\t\t<p>Votre message\n\t\t<\/p>\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"message\"><textarea cols=\"40\" rows=\"3\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" name=\"message\"><\/textarea><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"form-field btn-submit\">\n\t\t<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Envoyer\" \/>\n\t\t<\/p>\n\t<\/div>\n<\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><script><!-- [et_pb_line_break_holder] -->document.addEventListener('DOMContentLoaded', function () {<!-- [et_pb_line_break_holder] -->    var dropdownToggles = document.querySelectorAll('.dropdown-toggle');<!-- [et_pb_line_break_holder] -->    var dropdownMenus = document.querySelectorAll('.dropdown-menu');<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    dropdownToggles.forEach(function(dropdownToggle, index) {<!-- [et_pb_line_break_holder] -->        var dropdownMenu = dropdownMenus[index];<!-- [et_pb_line_break_holder] -->        var selectedServicesContainer = dropdownMenu.closest('.form-field').querySelector('.selected-services');<!-- [et_pb_line_break_holder] -->        var form = dropdownMenu.closest('form');<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        if (dropdownToggle && dropdownMenu) {<!-- [et_pb_line_break_holder] -->            dropdownToggle.addEventListener('click', function () {<!-- [et_pb_line_break_holder] -->                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