{"id":235845,"date":"2024-01-31T16:31:13","date_gmt":"2024-01-31T15:31:13","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=235845"},"modified":"2024-07-10T11:28:19","modified_gmt":"2024-07-10T09:28:19","slug":"tax-news-main-news-for-2024","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/en\/tax-news-principales-nouveautes-pour-lannee-2024\/","title":{"rendered":"Tax News: Vaud tax system - main changes for 2024"},"content":{"rendered":"

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Dans quelques jours, les contribuables vaudois et vaudoises commenceront \u00e0 \u00e9tablir leur d\u00e9claration fiscale 2023. Quelques changements ont eu lieu par rapport \u00e0 l\u2019ann\u00e9e 2022, notamment en ce qui concerne certaines d\u00e9ductions. Le but de cet article est d\u2019exposer de mani\u00e8re succincte ces principaux changements et d\u2019aborder la p\u00e9riode fiscale 2024.<\/span><\/p>\n

 <\/p>\n

Quels sont les principaux changements pour la d\u00e9claration fiscale vaudoise 2023 ?<\/h3>\n

Autres frais professionnels :<\/span><\/p>\n

Le ou la salari\u00e9\u00b7e peut en g\u00e9n\u00e9ral faire valoir, en plus des frais de repas et de d\u00e9placement, une d\u00e9duction de 3% de son revenu net \u00e0 titre \u00ab d\u2019autres frais professionnels \u00bb (minimum CHF 2\u2019000.\u2013 et au maximum CHF 4\u2019000.\u2013). Selon la pratique appliqu\u00e9e jusqu\u2019\u00e0 ce jour, l\u2019employ\u00e9\u00b7e qui recevait des frais forfaitaires de repr\u00e9sentation ne pouvait en principe pas revendiquer cette d\u00e9duction.<\/span><\/p>\n

Toutefois, \u00e0 la suite d\u2019un arr\u00eat du Tribunal f\u00e9d\u00e9ral rendu en 2023, la pratique vaudoise en la mati\u00e8re a chang\u00e9. Nous recommandons donc aux personnes b\u00e9n\u00e9ficiant de telles indemnit\u00e9s de revendiquer cette d\u00e9duction.<\/span><\/p>\n

Assurance-maladie :<\/span><\/p>\n

Au niveau de l\u2019ICC (imp\u00f4t cantonal et communal) , les primes d\u2019assurance-maladie d\u00e9ductibles se montent \u00e0 CHF 4\u2019800.\u2013 pour un\u00b7e contribuable seul\u00b7e, \u00e0 CHF 9\u2019600.\u2013 pour un couple mari\u00e9 et \u00e0 CHF 1\u2019300.\u2013 pour un\u00b7e enfant \u00e0 charge. Au niveau de l\u2019IFD (imp\u00f4t f\u00e9d\u00e9ral direct), les montants d\u00e9ductibles s\u2019\u00e9l\u00e8vent \u00e0 CHF 1\u2019800.\u2013 pour un\u00b7e contribuable seul \u00b7e et pour un\u00b7e enfant et \u00e0 CHF 3\u2019600.\u2013 pour les couples mari\u00e9s.<\/span><\/p>\n

Frais de garde :<\/span><\/p>\n

Concernant les frais de garde (cr\u00e8che, maman de jour), les d\u00e9ductions sont augment\u00e9es tant \u00e0 l\u2019ICC qu\u2019\u00e0 l\u2019IFD. Elles se montent ainsi \u00e0 CHF 13\u2019000.\u2013 \u00e0 l\u2019ICC et \u00e0 CHF 25\u2019000.\u2013 \u00e0 l\u2019IFD (par enfant de moins de 14 ans). A noter que cette d\u00e9duction n\u2019est disponible qu\u2019\u00e0 la condition que des frais de garde soient effectivement engag\u00e9s.<\/span><\/p>\n

Imp\u00f4t sur la fortune :<\/span><\/p>\n

Imposition privil\u00e9gi\u00e9e de l\u2019outil de travail RETIF (directive sur l\u2019estimation des titres non cot\u00e9s aux fins de l\u2019imp\u00f4t sur la fortune)<\/span><\/p>\n

Depuis la p\u00e9riode fiscale 2022, les entrepreneur\u00b7e\u00b7s actionnaires ont la possibilit\u00e9 de revendiquer une imposition privil\u00e9gi\u00e9e de leur outil de travail (actions de leur entreprise), sous r\u00e9serve de remplir certaines conditions pr\u00e9vues par le RETIF. Dans le cas o\u00f9 l\u2019application du RETIF est accept\u00e9 par l\u2019Administration cantonale des imp\u00f4ts (ACI), la valeur fiscale des actions de l\u2019entreprise est valoris\u00e9e en tenant compte d\u2019un taux de capitalisation plus avantageux, ce qui peut engendrer une baisse plus ou moins significative de l\u2019imp\u00f4t sur la fortune des entrepreneur\u00b7e\u00b7s. A noter, que dans certains cas, ces derniers peuvent \u00e9galement revendiquer une \u00e9valuation sur la base de la valeur de substance uniquement.<\/span><\/p>\n

Enfin, nous rappelons que les entrepreneur\u00b7e\u00b7s actionnaires qui n\u2019auraient pas revendiqu\u00e9 le RETIF dans leur d\u00e9claration d\u2019imp\u00f4ts 2022 peuvent toujours faire la demande pour la p\u00e9riode fiscale 2023.<\/span><\/p>\n

<\/span><\/p>\n

Ann\u00e9e 2024 : et si je planifiais ma situation fiscale ?<\/h3>\n

En fin d\u2019ann\u00e9e pass\u00e9e, les contribuables vaudois\u00b7es ont pu se rendre compte que leurs acomptes provisionnels 2024 \u00e9taient l\u00e9g\u00e8rement inf\u00e9rieurs \u00e0 ceux des ann\u00e9es pass\u00e9es. En effet, le Grand Conseil vaudois a d\u00e9cid\u00e9 d\u2019introduire une baisse de 3.5% de l\u2019imp\u00f4t cantonal de base sur le revenu avec effet au 1er janvier 2024.<\/span><\/p>\n

Cette baisse d\u2019imp\u00f4ts est \u00e9videmment une bonne nouvelle pour les contribuables vaudois\u00b7es (Nous soulignons par ailleurs qu\u2019une initiative populaire (Baisse d\u2019imp\u00f4ts pour tous) a \u00e9t\u00e9 d\u00e9pos\u00e9e le 5 avril 2023 aupr\u00e8s de la chancellerie vaudoise. Cette initiative vise \u00e0 r\u00e9duire de 12% l\u2019imp\u00f4t cantonal. Le Conseil d\u2019\u00c9tat devrait se prononcer prochainement \u00e0 ce sujet.)<\/span><\/p>\n

Cependant et malgr\u00e9 cette baisse, le canton de Vaud reste l\u2019un des cantons suisses les plus chers pour les personnes physiques. Pour faire face \u00e0 cette situation, le contribuable a la possibilit\u00e9 d\u2019utiliser certains \u00ab outils \u00bb pour adoucir sa fiscalit\u00e9, par exemple :<\/span><\/p>\n

En tant que salari\u00e9\u00b7e, il\/elle peut effectuer des versements dans un 3A (au maximum CHF 7\u2019056.- en 2024) et\/ou planifier des rachats LPP dans sa caisse de pension ;<\/span><\/p>\n

En tant qu\u2019ind\u00e9pendant\u00b7e, il est possible de cotiser au \u00ab grand \u00bb pillier 3A, soit cotiser jusqu\u2019\u00e0 20% de son b\u00e9n\u00e9fice net (mais au maximum CHF 35\u2019280.- en 2024) si la personne n\u2019est pas affili\u00e9e au 2e pilier. Elle peut \u00e9galement envisager de transformer sa raison individuelle en soci\u00e9t\u00e9 ;<\/span><\/p>\n

En tant qu\u2019entrepreneur\u00b7e actionnaire, il\/elle a la possibilit\u00e9 d\u2019optimiser sa strat\u00e9gie de r\u00e9mun\u00e9ration (salaire versus dividende) et de revendiquer l\u2019application du RETIF en mati\u00e8re d\u2019imp\u00f4t sur la fortune ;<\/span><\/p>\n

En tant que propri\u00e9taire immobilier, il pourrait \u00eatre judicieux de planifier les travaux d\u2019entretien et de r\u00e9novation de son logement ou alors songer \u00e0 d\u00e9tenir son immeuble de rendement par le biais d\u2019une soci\u00e9t\u00e9 de capitaux (soci\u00e9t\u00e9 immobili\u00e8re).<\/span><\/p>\n

[\/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\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2024\/05\/berney-associes-ficuciaire-tax-news-fiscalite-vaudoise-2024.pdf\u00a0\u00bb button_text=\u00a0\u00bbT\u00e9l\u00e9charger la news en version pdf\u00a0\u00bb _builder_version=\u00a0\u00bb4.26.0″ _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 hover_enabled=\u00a0\u00bb0″ 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 url_new_window=\u00a0\u00bbon\u00a0\u00bb sticky_enabled=\u00a0\u00bb0″][\/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]<\/p>\n

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

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Que vous soyez salari\u00e9\u00b7e, entrepreneur\u00b7e, ind\u00e9pendant\u00b7e ou encore propri\u00e9taire immobilier, le d\u00e9partement fiscal de <\/span>Berney Associ\u00e9s se tient \u00e0 votre disposition pour r\u00e9pondre \u00e0 toute question<\/span> que vous pourriez avoir au sujet de votre fiscalit\u00e9. N\u2019h\u00e9sitez pas \u00e0 nous contacter.<\/span><\/h3>\n

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Vous \u00eates salari\u00e9\u00b7e, ind\u00e9pendant\u00b7e, propri\u00e9taire immobilier, entrepreneur-actionnaire ou proche de la retraite ? Vous recherchez un partenaire qui vous accompagne et vous conseille au sujet de votre fiscalit\u00e9 ?<\/p>","protected":false},"author":2,"featured_media":235859,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1390","inline_featured_image":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[19],"tags":[],"actualite-theme":[71],"class_list":["post-235845","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","actualite-theme-fiscalite"],"acf":[],"yoast_head":"\nTax News : fiscalit\u00e9 vaudoise principales nouveaut\u00e9s pour 2024 - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"Fiscalit\u00e9 vaudoise : principales nouveaut\u00e9s pour la p\u00e9riode fiscale 2023 et planification fiscale pour l\u2019ann\u00e9e 2024\" \/>\n<meta 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