Retrouvez les r\u00e9sultats d\u00e9finitifs ici.<\/span><\/a><\/p>\n[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.25.1″ _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 custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n
Introduction<\/h3>\n
\u00c0 Gen\u00e8ve, on se pr\u00e9pare \u00e0 voter le 12 mars 2023. L’initiative 179, \u00ab\u00a0Hausse des imp\u00f4ts votation du 12 mars 2023\u00a0\u00bb, propose de taxer \u00e0 100% les dividendes vers\u00e9s aux contribuables qui d\u00e9tiennent plus de 10% des actions d’une entreprise, quelle que soit sa taille, petites et moyennes entreprises incluses.<\/span><\/p>\n <\/p>\n
L\u2019objet de l\u2019initiative<\/h3>\n
Techniquement, la proposition est de modifier l\u2019article 19B et 22 alin\u00e9a 2 LIPP, afin d\u2019imposer \u00e0 100% les dividendes provenant de participations appartenant \u00e0 la fortune commerciale ou priv\u00e9e du contribuable personne physique, m\u00eame en cas de participation qualifi\u00e9e (participation sup\u00e9rieure ou \u00e9gale \u00e0 10%).<\/span><\/p>\nPour simplifier, aujourd\u2019hui, si un\u00b7e actionnaire d\u00e9tient au moins 10% des actions d\u2019une entreprise, il\u00b7elle est tax\u00e9\u00b7e \u00e0 hauteur de 70% sur les dividendes touch\u00e9s, si d\u00e9tenus dans la fortune priv\u00e9e (biens et droits ne servant pas \u00e0 des fins commerciales) et 60% si d\u00e9tenu dans la fortune commerciale (\u00e9l\u00e9ments servant enti\u00e8rement ou de mani\u00e8re essentielle \u00e0 l\u2019exercice d\u2019une activit\u00e9 ind\u00e9pendante). L\u2019initiative 179 vise \u00e0 supprimer cette r\u00e9duction d\u2019imp\u00f4t pour les actionnaires, au niveau cantonal et communal. Cela signifie que l\u2019imposition des actionnaires sur les dividendes se monterait \u00e0 100%.<\/span><\/p>\nComme toute initiative, il y a des arguments pour, venant des initiant\u00b7e\u00b7s, et des arguments contre, venant des opposants. Dans cet article, nos expertes et experts passent en revue les divers arguments afin de consid\u00e9rer chaque aspect de la votation et leurs r\u00e9percussions sur notre \u00e9conomie.<\/span><\/p>\n <\/p>\n
L\u2019initiative, pour ou contre ?<\/h3>\n
R\u00e9tablir une \u00ab justice fiscale \u00bb
<\/strong>Les partisan\u00b7e\u00b7s de l’initiative estiment que cela r\u00e9tablirait la justice fiscale, tandis que les opposant\u00b7e\u00b7s soutiennent que cela mettrait en danger les PME de la r\u00e9gion, ainsi que les emplois qu’elles cr\u00e9ent. Cette double imposition punirait les entrepreneur\u00b7e\u00b7s et freinerait la croissance \u00e9conomique de la r\u00e9gion.<\/span><\/p>\nLes initiant\u00b7e\u00b7s en faveur de l\u2019initiative souhaitent mettre fin \u00e0 une in\u00e9galit\u00e9 entre les salaires et rentes, impos\u00e9s \u00e0 100%, et les dividendes de participations qualifi\u00e9es qui ne sont impos\u00e9s que partiellement. Selon les initiant\u00b7e\u00b7s les dividendes ne contribuent pas aux charges sociales. Par ailleurs, ils estiment que cette initiative contribuera \u00e0 augmenter les recettes des collectivit\u00e9s publiques (environ CHF 150 mio estim\u00e9s par les initiant\u00b7e\u00b7s).<\/span><\/p>\n<\/span><\/p>\nLes propri\u00e9taires de PME les plus touch\u00e9s
<\/strong>La situation actuelle ne vise pas \u00e0 avantager les personnes ayant des participations mais plut\u00f4t \u00e0 att\u00e9nuer la double imposition \u00e9conomique. En effet, premi\u00e8rement, la soci\u00e9t\u00e9 est impos\u00e9e sur ses r\u00e9sultats, puis son ou sa propri\u00e9taire sont impos\u00e9\u00b7e\u00b7s sur les dividendes (Imposition aupr\u00e8s de la soci\u00e9t\u00e9 puis, aupr\u00e8s de l\u2019actionnaire).<\/span><\/p>\nOn s\u2019imagine souvent l\u2019entrepreneur\u00b7e comme une personne fortun\u00e9e, \u00e0 la t\u00eate d\u2019une multinationale g\u00e9n\u00e9rant un b\u00e9n\u00e9fice de plusieurs milions de francs suisses. Or, les contribuables vis\u00e9\u00b7e\u00b7s par cette initiative seront pour l\u2019essentiel de petit\u00b7e\u00b7s entrepreneur\u00b7e\u00b7s \u00e0 la t\u00eate de leur PME, qui peuvent \u00eatre une boulangerie, un restaurant, une entreprise de peinture, un cabinet d\u2019architectes, une agence de communication, une soci\u00e9t\u00e9 d\u2019ing\u00e9nierie et bien plus encore. Ces entrepreneur\u00b7e\u00b7s d\u00e9tiennent g\u00e9n\u00e9ralement la quasi-totalit\u00e9, si ce n\u2019est pas la totalit\u00e9 des parts de leur soci\u00e9t\u00e9. Ce sont ces PME qui b\u00e9n\u00e9ficient le plus de l\u2019imposition partielle. Les investisseur\u00b7e\u00b7s, ces grosses fortunes que visent les initiant\u00b7e\u00b7s, diversifient leurs portefeuilles financiers et n\u2019atteignent g\u00e9n\u00e9ralement pas le seuil de 10% de d\u00e9tention.<\/span><\/p>\n<\/span><\/p>\nRester un Canton attractif
<\/strong>La comp\u00e9titivit\u00e9 entre les cantons suisses est bien pr\u00e9sente et il est important de rester un canton attractif : d\u2019une part, pour garder les contributeur\u00b7trice\u00b7s et d\u2019autre part, pour continuer \u00e0 cr\u00e9er de l\u2019emploi. Le canton de Gen\u00e8ve est d\u00e9j\u00e0 celui qui impose le plus les contribuables fortun\u00e9s.<\/span><\/p>\nFinalement, l\u2019initiative risque de nuire aux finances publiques.<\/span><\/p>\n[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2024\/05\/berney-associes-ficuciaire-votation-IN179-0323.jpg\u00a0\u00bb alt=\u00a0\u00bbGraphique nombres de frontaliers\u00a0\u00bb title_text=\u00a0\u00bbberney-associes-ficuciaire-votation-IN179-0323″ _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font_size=\u00a0\u00bb16px\u00a0\u00bb link_font=\u00a0\u00bb||||||||\u00a0\u00bb link_text_color=\u00a0\u00bb#002856″ custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n
*situation \u00e0 fin mars 2021<\/span><\/p>\n[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.25.1″ _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 custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n
L\u2019impact de l\u2019initiative, si elle \u00e9tait approuv\u00e9e<\/h3>\n
Ces entreprises et PME de la contribuent \u00e0 la cr\u00e9ation de plus de 230\u2019000 emplois dans le canton. Une telle initiative pourrait encourager les entrepreneur\u00b7e\u00b7s \u00e0 chercher des solutions fiscales plus favorables dans les cantons voisins.<\/span><\/p>\nEn effet, si l’initiative est approuv\u00e9e, Gen\u00e8ve deviendrait le seul canton suisse \u00e0 taxer les dividendes \u00e0 100%, tandis que les cantons voisins appliqueraient des taux d’imposition inf\u00e9rieurs, allant de 60 \u00e0 70%. Cela pourrait encourager les entrepreneur\u00b7e\u00b7s \u00e0 d\u00e9m\u00e9nager et indirectement les pousser \u00e0 d\u00e9localiser leurs entreprises et leurs activit\u00e9s dans les cantons voisins, ce qui aurait un impact n\u00e9gatif sur l’\u00e9conomie de la r\u00e9gion.<\/span><\/p>\n<\/span><\/p>\nDans la peau d\u2019un\u00b7e entrepreneur\u00b7e<\/strong><\/p>\nAdmettons que Madame Martin soit propri\u00e9taire d\u2019une PME, une agence de communication, \u00e0 Gen\u00e8ve. Elle emploie une trentaine de personnes. L\u2019entreprise de Madame Martin sera impos\u00e9e sur son b\u00e9n\u00e9fice.<\/span><\/p>\n<\/h3>\n
Madame Martin elle, sera impos\u00e9e sur ses revenus, ainsi que sur sa fortune, dont font partie les actions de son entreprise. La soci\u00e9t\u00e9 devra donc payer un imp\u00f4t sur le b\u00e9n\u00e9fice. Lorsque le b\u00e9n\u00e9fice sera vers\u00e9 \u00e0 Madame Martin sous forme de dividende, elle devra payer un imp\u00f4t sur le revenu sur ce rendement.<\/span><\/p>\nAfin d\u2019att\u00e9nuer cette double imposition, un abattement de la base imposable est actuellement pr\u00e9vu : le dividende est donc impos\u00e9 \u00e0 hauteur de 31.5%, soit (33.5 +11.5)*70% (taux maximum tenant compte de l\u2019abattement) en lieu et place de 45% (taux maximum). Si L\u2019initiative est accept\u00e9e, Madame Martin ne pourra plus b\u00e9n\u00e9ficier de l\u2019abattement de la base imposable du dividende au niveau cantonal et communal.<\/span><\/p>\nLe taux d\u2019imposition du dividende passerait ainsi \u00e0 41.55%, soit (11.5 * 70% + 33.5%). Cette initiative nuira fortement \u00e0 l\u2019\u00e9cosyst\u00e8me entrepreneurial genevois qui pourrait voir un exode massif des forces vives du canton.<\/span><\/p>\n<\/h3>\nPourquoi faut-il voter non ?<\/h3>\n
En r\u00e9sum\u00e9, l’initiative 179 est une proposition fiscale controvers\u00e9e qui divise les opinions \u00e0 Gen\u00e8ve. Bien que certains estiment qu’elle r\u00e9tablirait la justice fiscale, il est \u00e0 craindre qu’elle nuise gravement aux entrepreneur\u00b7e\u00b7s locales\u00b7aux et freine la croissance \u00e9conomique de la r\u00e9gion. Il reste \u00e0 voir quel sera le r\u00e9sultat de la votation du 12 mars 2023 et comment cela affectera l’avenir \u00e9conomique de la r\u00e9gion.<\/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_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
[\/et_pb_text][et_pb_blog posts_number=\u00a0\u00bb3″ 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 hover_enabled=\u00a0\u00bb0″ 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 include_categories=\u00a0\u00bb19″ sticky_enabled=\u00a0\u00bb0″][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#002856″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb50%\u00a0\u00bb width_tablet=\u00a0\u00bb80%\u00a0\u00bb width_phone=\u00a0\u00bb80%\u00a0\u00bb width_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb2rem||2rem||true|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbbottom\u00a0\u00bb animation_intensity_slide=\u00a0\u00bb4%\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_text _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#ffffff\u00a0\u00bb header_2_font_size=\u00a0\u00bb50px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.2em\u00a0\u00bb max_width_tablet=\u00a0\u00bb100%\u00a0\u00bb max_width_phone=\u00a0\u00bb100%\u00a0\u00bb max_width_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb40px\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
Berney Associ\u00e9s prend position pour cette votation et vous recommande de voter \u00ab non \u00bb.<\/h2>\n
[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb max_width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb2_5,3_5″ use_custom_gutter=\u00a0\u00bbon\u00a0\u00bb gutter_width=\u00a0\u00bb2″ make_equal=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb2_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\u00bb4.25.1″ _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 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
Nos expert\u00b7e\u00b7s sont \u00e0 disposition pour r\u00e9pondre \u00e0 vos questions.<\/span><\/p>\n[\/et_pb_text][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI4OTc5In19@\u00a0\u00bb button_text=\u00a0\u00bbPrenons contact\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1″ _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″ 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_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_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2024\/05\/berney-associes-fiduciaire-suisse-romande-service-entreprises-organisations-contact.jpg\u00a0\u00bb title_text=\u00a0\u00bbberney-associes-fiduciaire-suisse-romande-service-entreprises-organisations-contact\u00a0\u00bb force_fullwidth=\u00a0\u00bbon\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\u00bb3%\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"
Popular initiative \u00abAgainst the virus of inequality... Let's resist! Abolish tax privileges for large shareholders\u00bb (IN 179).<\/p>","protected":false},"author":2,"featured_media":236526,"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-236523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","actualite-theme-fiscalite"],"acf":[],"yoast_head":"\n
Initiative 179 - Votation cantonale du 12 mars 2023 - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"Initiative populaire \u00ab Contre le virus des in\u00e9galit\u00e9s\u2026 R\u00e9sistons ! Supprimons les privil\u00e8ges fiscaux des gros actionnaires \u00bb (IN 179).\" \/>\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\/en\/initiative-179-cantonal-vote-of-12-march-2023\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Initiative 179 - Votation cantonale du 12 mars 2023 - Berney Associ\u00e9s SA\" \/>\n<meta property=\"og:description\" content=\"Initiative populaire \u00ab Contre le virus des in\u00e9galit\u00e9s\u2026 R\u00e9sistons ! 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