{"id":842,"date":"2019-12-27T14:43:17","date_gmt":"2019-12-27T13:43:17","guid":{"rendered":"https:\/\/albatross.swiss\/?p=842"},"modified":"2019-12-27T14:47:20","modified_gmt":"2019-12-27T13:47:20","slug":"reforme-fiscale-rffa","status":"publish","type":"post","link":"https:\/\/albatross.swiss\/en\/reforme-fiscale-rffa\/","title":{"rendered":"R\u00e9forme Fiscale (RFFA)"},"content":{"rendered":"<p>Il nous para\u00eet utile de faire le point de la situation maintenant que cette importante r\u00e9forme a \u00e9t\u00e9 massivement pl\u00e9biscit\u00e9e.<br \/>\nDiverses modifications des lois f\u00e9d\u00e9rales interviendront au 1er janvier 2020.<\/p>\n<p>On peut citer au niveau f\u00e9d\u00e9ral\u00a0;<\/p>\n<ul>\n<li>L\u2019augmentation \u00e0 70% de l\u2019imposition partielle des dividendes provenant de participations qualifi\u00e9es (min. 10% du capital social) dans le patrimoine priv\u00e9 et professionnel des personnes physiques<\/li>\n<li>L\u2019extension de la r\u00e8gle relative \u00e0 la transposition (suppression de l\u2019exigence d\u2019une d\u00e9tention de 5% des participations),<\/li>\n<li>La publication des plus-values latentes au d\u00e9but de l\u2019assujettissement \u00e0 l\u2019imp\u00f4t en Suisse et imposition des plus-values latentes lors de transfert de si\u00e8ge \u00e0 l\u2019\u00e9tranger (\u00ab exit tax \u00bb),<\/li>\n<li>L\u2019introduction d\u2019une r\u00e8gle de remboursement et de liquidation partielle relative au principe de l\u2019apport en capital et l\u2019extension de l\u2019imputation des retenues \u00e0 la source \u00e9trang\u00e8res aux \u00e9tablissements stables en Suisse de soci\u00e9t\u00e9s \u00e9trang\u00e8res.<\/li>\n<li>Le taux d\u2019imposition du b\u00e9n\u00e9fice de 8.5% (7.83% net) demeure inchang\u00e9.<\/li>\n<\/ul>\n<p>On peut citer au niveau cantonal\u00a0;<br \/>\nDans le canton de Vaud, le taux d\u2019imposition de 13.79% est effectif depuis le 1er janvier 2019.<br \/>\nCependant, il convient de d\u00e9terminer, parmi les mesures f\u00e9d\u00e9rales facultatives, quelles seront celles retenues par les cantons, notamment par le canton de Vaud (patent box, d\u00e9duction suppl\u00e9mentaire pour frais de recherche et d\u00e9veloppement (R&amp;D), limite maximale des all\u00e9gements fiscaux, r\u00e9duction de l\u2019imp\u00f4t sur le capital et augmentation de l\u2019imposition partielle des dividendes), ainsi que leurs modalit\u00e9s d\u2019application.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Il nous para\u00eet utile de faire le point de la situation maintenant que cette importante r\u00e9forme a \u00e9t\u00e9 massivement pl\u00e9biscit\u00e9e. Diverses modifications des lois f\u00e9d\u00e9rales interviendront au 1er janvier 2020. On peut citer au niveau f\u00e9d\u00e9ral\u00a0; L\u2019augmentation \u00e0 70% de l\u2019imposition partielle des dividendes provenant de participations qualifi\u00e9es (min. 10% du capital social) dans le patrimoine priv\u00e9 et professionnel des &#8230; <a href=\"https:\/\/albatross.swiss\/en\/reforme-fiscale-rffa\/\" class=\"more-link\">Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":819,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,15],"tags":[],"class_list":["post-842","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","category-fiscalite-en"],"_links":{"self":[{"href":"https:\/\/albatross.swiss\/en\/wp-json\/wp\/v2\/posts\/842","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/albatross.swiss\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/albatross.swiss\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/albatross.swiss\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/albatross.swiss\/en\/wp-json\/wp\/v2\/comments?post=842"}],"version-history":[{"count":2,"href":"https:\/\/albatross.swiss\/en\/wp-json\/wp\/v2\/posts\/842\/revisions"}],"predecessor-version":[{"id":850,"href":"https:\/\/albatross.swiss\/en\/wp-json\/wp\/v2\/posts\/842\/revisions\/850"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/albatross.swiss\/en\/wp-json\/wp\/v2\/media\/819"}],"wp:attachment":[{"href":"https:\/\/albatross.swiss\/en\/wp-json\/wp\/v2\/media?parent=842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/albatross.swiss\/en\/wp-json\/wp\/v2\/categories?post=842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/albatross.swiss\/en\/wp-json\/wp\/v2\/tags?post=842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}