{"id":244053,"date":"2026-02-23T10:27:46","date_gmt":"2026-02-23T09:27:46","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=244053"},"modified":"2026-02-24T13:36:44","modified_gmt":"2026-02-24T12:36:44","slug":"imposition-individuelle-votation-du-8-mars-2026","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/en\/imposition-individuelle-votation-du-8-mars-2026\/","title":{"rendered":"Imposition individuelle – Une r\u00e9forme juste et \u00e9quilibr\u00e9e ?"},"content":{"rendered":"

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Le 8 mars 2026, les Suisses voteront sur l\u2019introduction de l\u2019imposition individuelle au niveau f\u00e9d\u00e9ral. Cette r\u00e9forme vise \u00e0 supprimer une in\u00e9galit\u00e9 fiscale entre couples mari\u00e9s et non mari\u00e9s, mais elle pourrait aussi entra\u00eener de nouvelles disparit\u00e9s et des cons\u00e9quences administratives importantes. Voici les principaux enjeux, avantages et inconv\u00e9nients de ce changement de syst\u00e8me.<\/em><\/span><\/p>\n

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L\u2019imposition individuelle : vers l\u2019\u00e9galit\u00e9 fiscale entre les couples mari\u00e9s et non mari\u00e9s ?<\/h3>\n

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Le 8 mars prochain, le peuple suisse se prononcera sur la loi f\u00e9d\u00e9rale sur l\u2019imposition individuelle, adopt\u00e9e par le Parlement le 20 juin 2025 comme contre-projet indirect \u00e0 l\u2019initiative \u00ab Pour une imposition individuelle ind\u00e9pendante de l\u2019\u00e9tat civil \u00bb. L\u2019objectif : supprimer une in\u00e9galit\u00e9 fiscale entre couples mari\u00e9s et non mari\u00e9s au niveau de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct (IFD). Le projet divise : il profiterait \u00e0 beaucoup, mais cr\u00e9erait aussi des perdants et des co\u00fbts suppl\u00e9mentaires pour les cantons.<\/p>\n

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Situation actuelle et changement de syst\u00e8me soumis en votation<\/h3>\n

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Actuellement, les couples mari\u00e9s remplissent une d\u00e9claration fiscale commune et sont impos\u00e9s conjointement tandis que les couples non-mari\u00e9s sont impos\u00e9s s\u00e9par\u00e9ment. Les revenus et la fortune des couples mari\u00e9s sont donc additionn\u00e9s pour d\u00e9terminer leur charge fiscale. En raison de la progressivit\u00e9 du taux d\u2019imposition, certains couples mari\u00e9s sont plus lourdement tax\u00e9s qu\u2019un couple non mari\u00e9 dans une situation \u00e9conomique similaire. A ce jour, cette in\u00e9galit\u00e9 de traitement s\u2019observe en particulier au niveau de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct (IFD) et dans une moindre mesure au niveau de l\u2019imp\u00f4t cantonal et communal (ICC). En effet, la plupart des cantons ont d\u00e9j\u00e0 mis en place des mesures pour att\u00e9nuer cette in\u00e9galit\u00e9 (splitting total ou partiel).<\/p>\n

La loi f\u00e9d\u00e9rale sur l\u2019imposition individuelle vise ainsi \u00e0 supprimer cette in\u00e9galit\u00e9 de traitement au niveau de l\u2019IFD en imposant les couples mari\u00e9s s\u00e9par\u00e9ment. Ces derniers devraient alors pr\u00e9parer une d\u00e9claration fiscale par conjoint.<\/p>\n

La nouvelle loi entrerait en vigueur au plus tard en 2032. Selon les estimations, l\u2019all\u00e9gement fiscal pour les contribuables est estim\u00e9 \u00e0 environ CHF 630 millions au niveau de l\u2019IFD.<\/p>\n

Sur le plan politique, la plupart des partis soutient cette loi. L\u2019UDC et le Centre rejettent cette r\u00e9forme.<\/p>\n

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Arguments en faveur de l’imposition individuelle<\/h3>\n

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En imposant les couples mari\u00e9s s\u00e9par\u00e9ment, ces derniers ne devraient ainsi plus subir cette injustice fiscale par rapport aux couples non mari\u00e9s. Nous relevons que ce changement de syst\u00e8me d\u2019imposition devrait principalement \u00eatre b\u00e9n\u00e9fique aux couples mari\u00e9s dont les conjoints ont des niveaux de revenus plus ou moins identiques.<\/p>\n

Pour les partisans de la r\u00e9forme, celle-ci inciterait en outre certains contribuables mari\u00e9s, ayant fait le choix d\u2019arr\u00eater de travailler ou de travailler \u00e0 taux r\u00e9duit (pour des raisons fiscales), \u00e0 augmenter leur taux d\u2019occupation. L\u2019\u00e9conomie suisse et les assurances sociales en profiteraient. Cela pourrait \u00e9galement garantir une meilleure ind\u00e9pendance financi\u00e8re et pr\u00e9voyance vieillesse pour ces contribuables.<\/p>\n

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Arguments contre l’imposition individuelle<\/h3>\n

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Bien que l\u2019imposition individuelle puisse \u00eatre favorable pour un bon nombre de couples mari\u00e9s, elle comporte les inconv\u00e9nients suivants :<\/p>\n

 <\/p>\n

    \n
  • Cr\u00e9ation de nouvelles in\u00e9galit\u00e9s : les couples mari\u00e9s avec un seul revenu ou lorsque que les revenus des conjoints divergent fortement verraient leur charge fiscale augmenter avec une imposition individuelle<\/li>\n
  • Les contribuables c\u00e9libataires ayant des revenus \u00e9lev\u00e9s paieraient davantage d\u2019imp\u00f4ts<\/li>\n
  • La charge administrative pour les couples mari\u00e9s augmenterait car ces derniers devraient remplir 2 d\u00e9clarations chaque ann\u00e9e<\/li>\n
  • Selon les estimations, les administrations fiscales cantonales devraient traiter environ 1.7 million de d\u00e9clarations fiscales en plus par ann\u00e9e. Les cantons seraient alors contraints d\u2019engager du personnel. On peut d\u00e8s lors craindre que ces co\u00fbts suppl\u00e9mentaires soient report\u00e9s sur l\u2019ensemble des contribuables.<\/li>\n<\/ul>\n

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    Conclusion<\/h3>\n

    [\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5″ _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 min_height=\u00a0\u00bb87px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb4px||0px||false|true\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0″]<\/p>\n

    Le 8 mars prochain, les Suisses sont donc amen\u00e9s \u00e0 trancher sur un changement majeur du syst\u00e8me d\u2019imposition des individus. Bien que ce projet de loi supprimerait une in\u00e9galit\u00e9 de traitement v\u00e9cue par certains couples mari\u00e9s, il comporterait des inconv\u00e9nients selon les opposants.<\/p>\n

    Un \u00ab oui \u00bb le 8 mars prochain signifiera-t-il vraiment la fin des d\u00e9bats sur l\u2019imposition des couples mari\u00e9s ?<\/span><\/p>\n

    La question et les d\u00e9bats qui entourent l\u2019imposition des couples mari\u00e9s ne se termineront \u00e0 priori pas lors de ce dimanche de votation. En effet, nous serons aussi amen\u00e9s \u00e0 nous prononcer, possiblement en 2027, sur l\u2019initiative populaire \u00ab Oui \u00e0 des imp\u00f4ts f\u00e9d\u00e9raux \u00e9quitables pour les couples mari\u00e9s \u00bb. Ce texte a pour but d\u2019ancrer dans la constitution f\u00e9d\u00e9rale le principe de l\u2019imposition commune au niveau de l\u2019IFD.<\/p>\n

    Cette initiative demande en outre qu\u2019il y ait deux calculs d\u2019imp\u00f4ts bien distincts qui soient r\u00e9alis\u00e9s dans le cadre d\u2019une taxation, \u00e0 savoir un calcul d\u2019imp\u00f4ts selon le syst\u00e8me actuel (imposition commune) et un calcul alternatif effectu\u00e9 sur la base des bar\u00e8mes et des d\u00e9ductions applicables aux personnes non-mari\u00e9es. Les couples mari\u00e9s seraient impos\u00e9s selon le calcul le plus avantageux pour eux.<\/p>\n

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

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    Dans l\u2019intervalle, le d\u00e9partement fiscal de Berney Associ\u00e9s se tient \u00e0 votre disposition pour toute question relative \u00e0 cette votation ou pour tout conseil.<\/h3>\n

    [\/et_pb_text][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI4OTc5In19@\u00a0\u00bb button_text=\u00a0\u00bbPrenons contact\u00a0\u00bb button_alignment=\u00a0\u00bbcenter\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4″ _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″ custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb 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_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

    L\u2019imposition individuelle vise \u00e0 mettre fin \u00e0 une in\u00e9galit\u00e9 fiscale entre couples mari\u00e9s et non mari\u00e9s. Mais quels seront les effets concrets pour les contribuables lors de la votation du 8 mars 2026 ?<\/p>","protected":false},"author":10,"featured_media":244075,"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":[155,179,259,218],"actualite-theme":[71],"class_list":["post-244053","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-fiscalite","tag-imposition","tag-imposition-individuelle","tag-impot","actualite-theme-fiscalite"],"acf":[],"yoast_head":"\nImposition individuelle - Une r\u00e9forme juste et \u00e9quilibr\u00e9e ? - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"Votation du 8 mars 2026 sur l\u2019imposition individuelle : quels impacts 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