{"id":236571,"date":"2023-05-19T11:21:00","date_gmt":"2023-05-19T09:21:00","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=236571"},"modified":"2024-06-05T16:27:04","modified_gmt":"2024-06-05T14:27:04","slug":"end-of-local-business-tax-in-geneva","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/en\/fin-de-la-taxe-professionnelle-communale-a-geneve\/","title":{"rendered":"End of municipal business tax in Geneva"},"content":{"rendered":"

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Le Grand Conseil de Gen\u00e8ve l\u2019a vot\u00e9 \u00e0 l\u2019unanimit\u00e9 : l\u2019abolition de la taxe professionnelle communale est confirm\u00e9e. Cette d\u00e9cision est le r\u00e9sultat d\u2019une initiative lanc\u00e9e par les jeunes membres des partis de droite, visant \u00e0 supprimer cet imp\u00f4t unique en Suisse, instaur\u00e9 par Napol\u00e9on en 1798 et anciennement intitul\u00e9 \u00ab la contribution des patentes \u00bb. Pour combler la perte fiscale engendr\u00e9e par cette d\u00e9cision, l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices des entreprises sera revu \u00e0 la hausse.<\/span><\/p>\n

 <\/p>\n

Quelles implications avec cette nouvelle mesure?<\/h3>\n

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

Une taxe obsol\u00e8te :<\/strong>
<\/span>La taxe professionnelle communale \u00e9tait calcul\u00e9e en fonction du nombre de collaborateur\u00b7trice\u00b7s, du chiffre d\u2019affaires et du montant du loyer d\u2019une entreprise. Le Grand Conseil a reconnu la n\u00e9cessit\u00e9 de simplifier le syst\u00e8me fiscal.<\/span><\/p>\n

Compensation par l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices :<\/strong>
<\/span>Les pertes financi\u00e8res pour les communes sont estim\u00e9es \u00e0 environ 200 millions de francs. C\u2019est l\u2019objet du contre-projet propos\u00e9 : augmenter l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices des entreprises de 14 % \u00e0 14,7 %, pour compenser les pertes fiscales attendues, voire plus.<\/span><\/p>\n

Une solution \u00e9quilibr\u00e9e :<\/strong>
<\/span>La hausse de l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices a \u00e9t\u00e9 consid\u00e9r\u00e9e comme une alternative plus logique par de nombreux d\u00e9put\u00e9s. Le socialiste Thomas Wenger a soulign\u00e9 que 60 % des PME ne paient actuellement pas d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices, justifiant ainsi ce choix.<\/span><\/p>\n

Nathalie Fontanet, la conseill\u00e8re d\u2019\u00c9tat en charge des Finances, a reconnu que l\u2019initiative aurait pu \u00eatre une catastrophe pour les communes et a salu\u00e9 le contre-projet comme une mesure qui pr\u00e9serve les recettes fiscales et satisfait toutes les parties concern\u00e9es.<\/span><\/p>\n

Simplification administrative :<\/strong>
<\/span>En plus de la pr\u00e9servation des recettes, le contre-projet apporte \u00e9galement des avantages en termes de simplification administrative. Stefan Balaban du groupe Libert\u00e9s et justice sociale a soulign\u00e9 que cela profiterait particuli\u00e8rement aux 25 000 ind\u00e9pendant\u00b7e\u00b7s du canton. Fran\u00e7ois Baertschi du MCG a \u00e9galement not\u00e9 que les communes b\u00e9n\u00e9ficieraient d\u2019une situation administrative simplifi\u00e9e gr\u00e2ce \u00e0 cette d\u00e9cision.<\/span><\/p>\n

L\u2019abolition de la taxe professionnelle communale \u00e0 Gen\u00e8ve marque une \u00e9tape importante vers la simplification fiscale et la pr\u00e9servation des recettes pour les communes. En rempla\u00e7ant cette taxe obsol\u00e8te par une augmentation de l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices, le Grand Conseil a trouv\u00e9 une solution \u00e9quilibr\u00e9e qui r\u00e9pond aux besoins des entreprises et des communes. Cette d\u00e9cision est \u00e9galement salu\u00e9e pour sa contribution \u00e0 la simplification administrative et au soutien des ind\u00e9pendants.<\/span><\/p>\n

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Source : <\/span>Rts. Gen\u00e8ve supprime la taxe professionnelle communale, 12 mai 2023.<\/span><\/a><\/p>\n

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

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Pour toutes questions \u00e0 ce sujet, notre d\u00e9partement fiscalit\u00e9 se tient \u00e0 votre disposition. N\u2019h\u00e9sitez pas \u00e0 nous contacter !<\/span><\/p>\n

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Geneva's Grand Council has voted unanimously to abolish municipal business tax.<\/p>","protected":false},"author":2,"featured_media":236530,"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":[72],"class_list":["post-236571","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","actualite-theme-ressources-humaines"],"acf":[],"yoast_head":"\nFin de la taxe professionnelle communale \u00e0 Gen\u00e8ve - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"Le Grand Conseil de Gen\u00e8ve l\u2019a vot\u00e9 \u00e0 l\u2019unanimit\u00e9 : l\u2019abolition de la taxe professionnelle communale est confirm\u00e9e.\" \/>\n<meta name=\"robots\" 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