{"id":6461,"date":"2025-11-26T09:39:30","date_gmt":"2025-11-26T09:39:30","guid":{"rendered":"https:\/\/invexa.ch\/?p=6461"},"modified":"2025-11-26T09:54:46","modified_gmt":"2025-11-26T09:54:46","slug":"valeur-locative-suisse-definition-reforme-calcul","status":"publish","type":"post","link":"https:\/\/invexa.ch\/en\/immobilier\/valeur-locative-suisse-definition-reforme-calcul\/","title":{"rendered":"Rental Value in Switzerland: Definition, Reform and Calculation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6461\" class=\"elementor elementor-6461\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7ca8c6b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ca8c6b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ad9f5ab\" data-id=\"ad9f5ab\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b8ff4f elementor-widget elementor-widget-heading\" data-id=\"2b8ff4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu'est-ce que la valeur locative ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7845222 elementor-widget elementor-widget-text-editor\" data-id=\"7845222\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La valeur locative repr\u00e9sente <strong>le loyer que votre logement pourrait rapporter s\u2019il \u00e9tait mis en location<\/strong>. Pour un propri\u00e9taire qui habite son propre logement, c\u2019est un revenu fictif que l\u2019administration utilise comme base pour certains imp\u00f4ts.<\/p><p>Selon la jurisprudence du Tribunal f\u00e9d\u00e9ral, la valeur locative doit repr\u00e9senter au moins <strong>60% du loyer<\/strong> du march\u00e9. Ce montant est ajout\u00e9 au revenu imposable du propri\u00e9taire, m\u00eame s&rsquo;il n&rsquo;encaisse aucun loyer r\u00e9el.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c71f391 elementor-widget elementor-widget-heading\" data-id=\"c71f391\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pourquoi la valeur locative existe-t-elle ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3333fc2 elementor-widget elementor-widget-text-editor\" data-id=\"3333fc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le syst\u00e8me de la valeur locative repose sur le <strong>principe d&rsquo;\u00e9galit\u00e9 fiscale<\/strong> entre locataires et propri\u00e9taires. En occupant son propre logement, le propri\u00e9taire b\u00e9n\u00e9ficie d&rsquo;un <strong>avantage \u00e9conomique<\/strong> (il n&rsquo;a pas de loyer \u00e0 payer), qui est consid\u00e9r\u00e9 comme un revenu en nature par le fisc suisse.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9df9eae elementor-widget elementor-widget-heading\" data-id=\"9df9eae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La r\u00e9forme historique de septembre 2025<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae31ff9 elementor-widget elementor-widget-text-editor\" data-id=\"ae31ff9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Lors de la <strong>votation<\/strong> populaire du <strong>28 septembre 2025<\/strong>, les \u00e9lecteurs suisses ont accept\u00e9 la r\u00e9forme de l&rsquo;imposition de la propri\u00e9t\u00e9 du logement par <strong>57.7% des voix<\/strong>, avec une participation de 49.5%.<\/p><p>Cette d\u00e9cision marque un tournant historique dans la fiscalit\u00e9 immobili\u00e8re suisse, mettant fin \u00e0 un syst\u00e8me contest\u00e9 depuis des d\u00e9cennies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86da59a elementor-widget elementor-widget-heading\" data-id=\"86da59a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les principaux changements<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d107408 elementor-widget elementor-widget-text-editor\" data-id=\"d107408\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tLa r\u00e9forme adopt\u00e9e pr\u00e9voit un changement de syst\u00e8me complet avec plusieurs mesures cl\u00e9s:\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d60b056 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d60b056\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Suppression de la valeur locative:<\/b> La taxation du revenu fictif dispara\u00eet pour les r\u00e9sidences principales et secondaires. Les propri\u00e9taires ne seront plus impos\u00e9s sur un loyer qu'ils ne per\u00e7oivent pas.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Modification de la d\u00e9duction des int\u00e9r\u00eats passifs:<\/b> Les possibilit\u00e9s de d\u00e9duction des int\u00e9r\u00eats hypoth\u00e9caires seront limit\u00e9es aux cas o\u00f9 le propri\u00e9taire poss\u00e8de des biens lou\u00e9s ou afferm\u00e9s. Cette mesure vise \u00e0 maintenir un certain \u00e9quilibre fiscal.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Imp\u00f4t immobilier cantonal sur les r\u00e9sidences secondaires:<\/b> Un arr\u00eat\u00e9 f\u00e9d\u00e9ral permet aux cantons d'instaurer un imp\u00f4t sp\u00e9cifique sur les r\u00e9sidences secondaires, compensant ainsi la perte de revenus fiscaux.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-258358b elementor-widget elementor-widget-heading\" data-id=\"258358b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment calculer la valeur locative (syst\u00e8me actuel) ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e14c95 elementor-widget elementor-widget-text-editor\" data-id=\"1e14c95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La valeur locative s&rsquo;\u00e9value g\u00e9n\u00e9ralement selon <strong>trois approches<\/strong> principales:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8965e2f elementor-widget elementor-widget-heading\" data-id=\"8965e2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. M\u00e9thode du loyer comparatif (11 cantons)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbb9acc elementor-widget elementor-widget-text-editor\" data-id=\"cbb9acc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les cantons d&rsquo;Appenzell Rhodes-Int\u00e9rieures, Appenzell Rhodes-Ext\u00e9rieures, Glaris, Grisons, Lucerne, Saint-Gall, Schaffhouse, Schwyz, Tessin, Uri et Valais calculent la valeur locative en se basant sur les loyers r\u00e9els du march\u00e9 local pour des biens similaires.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acc2bb9 elementor-widget elementor-widget-heading\" data-id=\"acc2bb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. Mod\u00e8le h\u00e9donique informatis\u00e9 (7 cantons)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-963b542 elementor-widget elementor-widget-text-editor\" data-id=\"963b542\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tArgovie, Berne, Fribourg, Jura, Nidwald, Obwald et Thurgovie utilisent une \u00e9valuation individuelle par mod\u00e8le informatique. Ce syst\u00e8me prend en compte de multiples crit\u00e8res sp\u00e9cifiques \u00e0 chaque bien (\u00e2ge, \u00e9quipement, superficie) et \u00e0 son emplacement.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-781e2b7 elementor-widget elementor-widget-heading\" data-id=\"781e2b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. M\u00e9thodes cantonales sp\u00e9cifiques (8 cantons)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04c1d84 elementor-widget elementor-widget-text-editor\" data-id=\"04c1d84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tB\u00e2le-Campagne, B\u00e2le-Ville, Gen\u00e8ve, Neuch\u00e2tel, Soleure, Vaud, Zoug et Zurich ont d\u00e9velopp\u00e9 leurs propres syst\u00e8mes d&rsquo;\u00e9valuation adapt\u00e9s \u00e0 leurs r\u00e9alit\u00e9s locales.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76ce659 elementor-widget elementor-widget-heading\" data-id=\"76ce659\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sp\u00e9cificit\u00e9s cantonales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae0a7c6 elementor-widget elementor-widget-heading\" data-id=\"ae0a7c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Canton de Zurich<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b53748 elementor-widget elementor-widget-text-editor\" data-id=\"6b53748\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Zurich applique un syst\u00e8me standardis\u00e9 bas\u00e9 sur un <strong>pourcentage de la valeur fiscale<\/strong>:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b971eb4 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b971eb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Maisons individuelles:<\/b> 3.5% de la valeur fiscale<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Appartements en propri\u00e9t\u00e9:<\/b> 4.25% de la valeur fiscale<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">La <b>valeur fiscale<\/b> correspond \u00e0 70% de la valeur v\u00e9nale du bien<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94e9bc5 elementor-widget elementor-widget-text-editor\" data-id=\"94e9bc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Augmentations \u00e0 venir:<\/strong> Suite \u00e0 des jugements, le canton modifie sa directive au 1er janvier 2026, ce qui entra\u00eenera une hausse moyenne de 48% des valeurs d&rsquo;imp\u00f4t sur la fortune, et une augmentation de 11% pour les maisons individuelles et 10% pour les propri\u00e9t\u00e9s par \u00e9tages.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a33f154 elementor-widget elementor-widget-heading\" data-id=\"a33f154\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Canton de Gen\u00e8ve<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9adbb5 elementor-widget elementor-widget-text-editor\" data-id=\"b9adbb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00c0 <strong>Gen\u00e8ve<\/strong>, les propri\u00e9taires doivent remplir un <strong>questionnaire de valeur locative<\/strong> \u00e0 joindre \u00e0 leur d\u00e9claration d&rsquo;imp\u00f4t, notamment apr\u00e8s l&rsquo;acquisition d&rsquo;un appartement ou d&rsquo;une villa.<\/p><p>Pour <strong>calculer la valeur locative au prorata<\/strong>: si vous avez acquis votre logement en cours d&rsquo;ann\u00e9e, vous devez reporter la valeur locative proportionnellement au nombre de jours d&rsquo;occupation.<\/p><p><strong>Formule:<\/strong> Valeur locative \u00e0 d\u00e9clarer = (Valeur locative annuelle \u00d7 Nombre de jours d&rsquo;occupation) \u00f7 365<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7d5b81 elementor-widget elementor-widget-heading\" data-id=\"b7d5b81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Canton de Berne<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0001ad0 elementor-widget elementor-widget-text-editor\" data-id=\"0001ad0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Berne a proc\u00e9d\u00e9 en 2020 \u00e0 une <strong>r\u00e9\u00e9valuation compl\u00e8te<\/strong> de tous les biens fonciers. Les valeurs impos\u00e9es ont augment\u00e9, avec des cas de doublement observ\u00e9s pour les biens bien situ\u00e9s.<\/p><p>Le canton applique une proc\u00e9dure d&rsquo;\u00e9valuation individuelle par mod\u00e8le h\u00e9donique tenant compte des caract\u00e9ristiques sp\u00e9cifiques de chaque propri\u00e9t\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d01433c elementor-widget elementor-widget-heading\" data-id=\"d01433c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Canton d'Argovie<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb8ef59 elementor-widget elementor-widget-text-editor\" data-id=\"fb8ef59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Depuis le 1er janvier 2025, l&rsquo;Argovie a actualis\u00e9 ses valeurs avec une <strong>augmentation significative<\/strong>: la valeur locative repr\u00e9sente d\u00e9sormais 62% du loyer du march\u00e9, suite \u00e0 une d\u00e9cision du Grand Conseil prise d\u00e8s 2015.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e25f80 elementor-widget elementor-widget-heading\" data-id=\"9e25f80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Canton de B\u00e2le-Ville<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be529e8 elementor-widget elementor-widget-text-editor\" data-id=\"be529e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>B\u00e2le-Ville calcule la valeur locative en combinant la valeur d&rsquo;assurance du b\u00e2timent, la d\u00e9pr\u00e9ciation li\u00e9e \u00e0 l&rsquo;\u00e2ge et la valeur du terrain.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58217bc elementor-widget elementor-widget-heading\" data-id=\"58217bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Canton de Zoug<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ee0ed5 elementor-widget elementor-widget-text-editor\" data-id=\"2ee0ed5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Zoug se base sur le <strong>prix d&rsquo;achat<\/strong> ou la <strong>valeur v\u00e9nale<\/strong> du bien pour \u00e9tablir sa valeur locative.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad4e744 elementor-widget elementor-widget-heading\" data-id=\"ad4e744\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Canton de B\u00e2le-Campagne<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6a47a9 elementor-widget elementor-widget-text-editor\" data-id=\"d6a47a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le Parlement cantonal a report\u00e9 \u00e0 plusieurs reprises le <strong>nouveau calcul<\/strong> de la valeur locative, pr\u00e9f\u00e9rant attendre la suppression d\u00e9finitive au niveau f\u00e9d\u00e9ral. Cette situation fait suite \u00e0 un arr\u00eat du Tribunal f\u00e9d\u00e9ral de 2017 demandant une adaptation du syst\u00e8me cantonal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0b1c01 elementor-widget elementor-widget-heading\" data-id=\"a0b1c01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Impact de la suppression de la valeur locative<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-071575a elementor-widget elementor-widget-heading\" data-id=\"071575a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pour les propri\u00e9taires actuels<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00c1758 elementor-widget elementor-widget-text-editor\" data-id=\"00c1758\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La suppression de la valeur locative repr\u00e9sente un <strong>all\u00e8gement fiscal<\/strong> significatif pour les propri\u00e9taires occupants. Ils ne paieront plus d&rsquo;imp\u00f4t sur ce revenu fictif, ce qui peut repr\u00e9senter plusieurs milliers de francs d&rsquo;\u00e9conomie annuelle selon la valeur du bien.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd9cf5e elementor-widget elementor-widget-heading\" data-id=\"dd9cf5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pour les futurs acheteurs<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cf84bf elementor-widget elementor-widget-text-editor\" data-id=\"3cf84bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La r\u00e9forme pourrait modifier l&rsquo;attractivit\u00e9 de l&rsquo;achat immobilier. Sans la <strong>d\u00e9duction des int\u00e9r\u00eats hypoth\u00e9caires<\/strong> pour les r\u00e9sidences principales, l&rsquo;avantage fiscal de l&rsquo;endettement diminue. Cette mesure vise \u00e0 encourager l&rsquo;amortissement des dettes hypoth\u00e9caires.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3188a49 elementor-widget elementor-widget-heading\" data-id=\"3188a49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pour les cantons<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0aa869b elementor-widget elementor-widget-text-editor\" data-id=\"0aa869b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les cantons devront <strong>compenser la perte de recettes<\/strong> fiscales li\u00e9e \u00e0 la suppression de la valeur locative. L&rsquo;imp\u00f4t sur les r\u00e9sidences secondaires constitue l&rsquo;un des m\u00e9canismes de compensation pr\u00e9vus.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de59ec9 elementor-widget elementor-widget-heading\" data-id=\"de59ec9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abf534b elementor-widget elementor-widget-text-editor\" data-id=\"abf534b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La valeur locative, longtemps controvers\u00e9e en Suisse, touche \u00e0 sa fin apr\u00e8s l&rsquo;acceptation de la r\u00e9forme en septembre 2025. Ce changement majeur dans la fiscalit\u00e9 immobili\u00e8re marque une simplification du syst\u00e8me pour des centaines de milliers de propri\u00e9taires suisses. Elle sera <strong>supprim\u00e9<\/strong> au plus t\u00f4t en <strong>2028<\/strong>.<\/p><p>Si vous \u00eates propri\u00e9taire ou envisagez d&rsquo;acheter un bien immobilier, il est recommand\u00e9 de consulter un fiscaliste ou un <a href=\"https:\/\/invexa.ch\/\">conseiller en gestion de patrimoine<\/a> pour comprendre l&rsquo;<strong>impact pr\u00e9cis<\/strong> de cette r\u00e9forme sur votre situation personnelle.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1615bdc elementor-widget elementor-widget-heading\" data-id=\"1615bdc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions fr\u00e9quentes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cdea8f1 elementor-widget elementor-widget-toggle\" data-id=\"cdea8f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2151\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2151\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">La valeur locative s'applique-t-elle encore ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2151\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2151\"><p>Suite \u00e0 l&rsquo;acceptation de la r\u00e9forme en septembre 2025, le syst\u00e8me sera <strong>supprim\u00e9<\/strong> au plus t\u00f4t en <strong>2028<\/strong>.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2152\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2152\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Puis-je contester ma valeur locative actuelle ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2152\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2152\"><p>Oui, tant que le syst\u00e8me reste en vigueur, vous pouvez contester le montant fix\u00e9 par l&rsquo;administration fiscale si vous estimez qu&rsquo;il ne correspond pas au march\u00e9 locatif local.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2153\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2153\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Comment d\u00e9clarer ma valeur locative en 2025 ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2153\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2153\">Pour l&rsquo;ann\u00e9e fiscale 2025, le syst\u00e8me actuel s&rsquo;applique encore. Vous devez d\u00e9clarer la valeur locative indiqu\u00e9e sur votre taxation pr\u00e9c\u00e9dente ou remplir le questionnaire cantonal si vous \u00eates nouveau propri\u00e9taire.<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2154\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2154\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Qui doit payer l'imp\u00f4t sur la valeur locative ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2154\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2154\"><p>Tous les <strong>propri\u00e9taires<\/strong> qui occupent leur maison ou appartement, que ce soit en r\u00e9sidence principale ou secondaire. Si vous accordez un droit d&rsquo;usufruit ou d&rsquo;habitation gratuit \u00e0 quelqu&rsquo;un, c&rsquo;est le b\u00e9n\u00e9ficiaire qui devient redevable de l&rsquo;imp\u00f4t.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2155\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2155\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quelle est la diff\u00e9rence entre la valeur locative et la valeur fiscale ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2155\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2155\"><p>La valeur fiscale repr\u00e9sente la <strong>valeur du bien pour l&rsquo;imp\u00f4t sur la fortune<\/strong>. La valeur locative est le revenu fictif imposable calcul\u00e9 \u00e0 partir de cette valeur ou du loyer de march\u00e9. Par exemple, \u00e0 Zurich, la valeur fiscale correspond \u00e0 70% de la valeur v\u00e9nale, et la valeur locative repr\u00e9sente 3,5% \u00e0 4,25% de cette valeur fiscale.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2156\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2156\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Puis-je r\u00e9duire ma valeur locative pendant des travaux ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2156\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2156\"><p>Oui, dans certains cantons, si votre <strong>logement est inhabitable<\/strong> pendant des travaux de transformation. Les conditions varient : certains cantons exigent que vous ayez \u00e9vacu\u00e9 le bien, d&rsquo;autres demandent une preuve des frais d&rsquo;h\u00e9bergement ext\u00e9rieur. La r\u00e9duction est proportionnelle \u00e0 la dur\u00e9e (exemple : 2\/52 pour deux semaines de travaux).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2157\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-2157\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Qu'est-ce que la d\u00e9duction pour sous-utilisation ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2157\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-2157\"><p>Si une pi\u00e8ce devient d\u00e9finitivement inoccup\u00e9e (par exemple apr\u00e8s le d\u00e9part d&rsquo;un enfant), vous pouvez demander une <strong>r\u00e9duction de la valeur locative<\/strong> dans 10 cantons et pour l&rsquo;imp\u00f4t f\u00e9d\u00e9ral. <strong>Attention:<\/strong> la pi\u00e8ce doit \u00eatre compl\u00e8tement vide, pas utilis\u00e9e comme d\u00e9barras ou chambre d&rsquo;amis. Cette d\u00e9duction n&rsquo;est valable que pour la r\u00e9sidence principale.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2158\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-2158\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quels frais puis-je d\u00e9duire en contrepartie de la valeur locative ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2158\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-2158\"><p>Vous pouvez d\u00e9duire les <strong>int\u00e9r\u00eats hypoth\u00e9caires<\/strong> et les <strong>frais d&rsquo;entretien<\/strong>. Pour les frais d&rsquo;entretien, deux options : d\u00e9duction forfaitaire (g\u00e9n\u00e9ralement 10-20% de la valeur locative) ou d\u00e9duction des frais effectifs si vous avez r\u00e9alis\u00e9 des travaux importants de conservation ou de r\u00e9novation \u00e9nerg\u00e9tique.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"La valeur locative s'applique-t-elle encore ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Suite \\u00e0 l&rsquo;acceptation de la r\\u00e9forme en septembre 2025, le syst\\u00e8me sera <strong>supprim\\u00e9<\\\/strong> au plus t\\u00f4t en <strong>2028<\\\/strong>.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Puis-je contester ma valeur locative actuelle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Oui, tant que le syst\\u00e8me reste en vigueur, vous pouvez contester le montant fix\\u00e9 par l&rsquo;administration fiscale si vous estimez qu&rsquo;il ne correspond pas au march\\u00e9 locatif local.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment d\\u00e9clarer ma valeur locative en 2025 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour l&rsquo;ann\\u00e9e fiscale 2025, le syst\\u00e8me actuel s&rsquo;applique encore. Vous devez d\\u00e9clarer la valeur locative indiqu\\u00e9e sur votre taxation pr\\u00e9c\\u00e9dente ou remplir le questionnaire cantonal si vous \\u00eates nouveau propri\\u00e9taire.\"}},{\"@type\":\"Question\",\"name\":\"Qui doit payer l'imp\\u00f4t sur la valeur locative ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Tous les <strong>propri\\u00e9taires<\\\/strong> qui occupent leur maison ou appartement, que ce soit en r\\u00e9sidence principale ou secondaire. Si vous accordez un droit d&rsquo;usufruit ou d&rsquo;habitation gratuit \\u00e0 quelqu&rsquo;un, c&rsquo;est le b\\u00e9n\\u00e9ficiaire qui devient redevable de l&rsquo;imp\\u00f4t.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quelle est la diff\\u00e9rence entre la valeur locative et la valeur fiscale ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La valeur fiscale repr\\u00e9sente la <strong>valeur du bien pour l&rsquo;imp\\u00f4t sur la fortune<\\\/strong>. La valeur locative est le revenu fictif imposable calcul\\u00e9 \\u00e0 partir de cette valeur ou du loyer de march\\u00e9. Par exemple, \\u00e0 Zurich, la valeur fiscale correspond \\u00e0 70% de la valeur v\\u00e9nale, et la valeur locative repr\\u00e9sente 3,5% \\u00e0 4,25% de cette valeur fiscale.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Puis-je r\\u00e9duire ma valeur locative pendant des travaux ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Oui, dans certains cantons, si votre <strong>logement est inhabitable<\\\/strong> pendant des travaux de transformation. Les conditions varient : certains cantons exigent que vous ayez \\u00e9vacu\\u00e9 le bien, d&rsquo;autres demandent une preuve des frais d&rsquo;h\\u00e9bergement ext\\u00e9rieur. La r\\u00e9duction est proportionnelle \\u00e0 la dur\\u00e9e (exemple : 2\\\/52 pour deux semaines de travaux).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu'est-ce que la d\\u00e9duction pour sous-utilisation ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Si une pi\\u00e8ce devient d\\u00e9finitivement inoccup\\u00e9e (par exemple apr\\u00e8s le d\\u00e9part d&rsquo;un enfant), vous pouvez demander une <strong>r\\u00e9duction de la valeur locative<\\\/strong> dans 10 cantons et pour l&rsquo;imp\\u00f4t f\\u00e9d\\u00e9ral. <strong>Attention:<\\\/strong> la pi\\u00e8ce doit \\u00eatre compl\\u00e8tement vide, pas utilis\\u00e9e comme d\\u00e9barras ou chambre d&rsquo;amis. Cette d\\u00e9duction n&rsquo;est valable que pour la r\\u00e9sidence principale.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quels frais puis-je d\\u00e9duire en contrepartie de la valeur locative ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Vous pouvez d\\u00e9duire les <strong>int\\u00e9r\\u00eats hypoth\\u00e9caires<\\\/strong> et les <strong>frais d&rsquo;entretien<\\\/strong>. Pour les frais d&rsquo;entretien, deux options : d\\u00e9duction forfaitaire (g\\u00e9n\\u00e9ralement 10-20% de la valeur locative) ou d\\u00e9duction des frais effectifs si vous avez r\\u00e9alis\\u00e9 des travaux importants de conservation ou de r\\u00e9novation \\u00e9nerg\\u00e9tique.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The rental value is a notional taxable income for owners of residential property in Switzerland. Set at a minimum of 60% of market rent, it varies from canton to canton. The vote in September 2025 marked a turning point: the Swiss accepted its abolition by 57.7%. Find out more about the calculation, cantonal specificities and impact of this reform.<\/p>","protected":false},"author":1,"featured_media":6464,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[51,45],"tags":[],"class_list":["post-6461","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-immobilier"],"_links":{"self":[{"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/posts\/6461","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/comments?post=6461"}],"version-history":[{"count":10,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/posts\/6461\/revisions"}],"predecessor-version":[{"id":6477,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/posts\/6461\/revisions\/6477"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/media\/6464"}],"wp:attachment":[{"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/media?parent=6461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/categories?post=6461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/tags?post=6461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}