{"id":242308,"date":"2025-08-27T10:14:55","date_gmt":"2025-08-27T08:14:55","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=242308"},"modified":"2026-01-20T10:48:15","modified_gmt":"2026-01-20T09:48:15","slug":"reform-of-the-tax-on-home-ownership","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/en\/reforme-de-limposition-de-la-propriete-du-logement\/","title":{"rendered":"Reform of the taxation of home ownership"},"content":{"rendered":"\n[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#002856&Prime; custom_margin=\u00a0\u00bb0px||||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 _builder_version=\u00a0\u00bb4.23.4&Prime; 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_module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb|||6px|false|false\u00a0\u00bb custom_padding=\u00a0\u00bb4px||||false|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\u00bb3_5,2_5&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb3_5&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\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb80px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb11px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Le 15 ao\u00fbt 2025, dans le cadre de la r\u00e9forme de l\u2019imposition de la propri\u00e9t\u00e9 du logement, le Conseil f\u00e9d\u00e9ral a recommand\u00e9 d\u2019accepter, lors de la votation du 28 septembre prochain, le projet visant \u00e0 instaurer une disposition constitutionnelle autorisant les cantons \u00e0 pr\u00e9lever un imp\u00f4t immobilier sur les r\u00e9sidences secondaires.<\/p>\n<p>L\u2019acceptation de cette disposition, qui doit obtenir la double majorit\u00e9 du peuple et des cantons, constitue une condition pr\u00e9alable \u00e0 l\u2019entr\u00e9e en vigueur de la deuxi\u00e8me partie de la r\u00e9forme : l\u2019abolition de l\u2019imposition de la valeur locative sur les r\u00e9sidences principales et secondaires.<\/p>\n<p>En contrepartie de cette suppression, le projet pr\u00e9voit une r\u00e9duction significative des d\u00e9ductions fiscales existantes. Ainsi, les frais d\u2019entretien des immeubles ne seraient plus d\u00e9ductibles et la d\u00e9duction des int\u00e9r\u00eats passifs serait supprim\u00e9e. Seule une d\u00e9duction plafonn\u00e9e et temporaire serait accord\u00e9e aux personnes acc\u00e9dant pour la premi\u00e8re fois \u00e0 la propri\u00e9t\u00e9. \u00c0 noter toutefois que, pour les immeubles lou\u00e9s ou afferm\u00e9s, la d\u00e9duction des int\u00e9r\u00eats resterait possible mais aussi limit\u00e9e.<\/p>\n<p>L\u2019instauration d\u2019un imp\u00f4t immobilier sur les r\u00e9sidences secondaires a \u00e9t\u00e9 con\u00e7ue comme une mesure de compensation pour les cantons touristiques, tels que les Grisons, le Tessin et le Valais, o\u00f9 ce type de biens est particuli\u00e8rement r\u00e9pandu. En cas de rejet de cette disposition, la suppression de l\u2019imposition de la valeur locative deviendrait automatiquement caduque et le r\u00e9gime fiscal actuel resterait en vigueur. \u00c0 l\u2019inverse, si le projet est accept\u00e9, la suppression de la valeur locative interviendra directement, sans nouvelle votation, dans un d\u00e9lai que fixera le Conseil f\u00e9d\u00e9ral.\u00a0<\/p>\n<p>Cette r\u00e9forme, si elle est adopt\u00e9e, entra\u00eenera un profond changement dans le paysage fiscal suisse. D\u2019un c\u00f4t\u00e9, elle abolira un imp\u00f4t jug\u00e9 par certains comme injuste ; de l\u2019autre, elle r\u00e9duira fortement les possibilit\u00e9s de d\u00e9ductions fiscales. Ses effets financiers pr\u00e9cis restent difficiles \u00e0 anticiper, car ils d\u00e9pendront de nombreux facteurs. Toutefois, les principaux b\u00e9n\u00e9ficiaires devraient \u00eatre les primo-acc\u00e9dants, ainsi que les retrait\u00e9s et les propri\u00e9taires faiblement endett\u00e9s. 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