{"id":10071,"date":"2026-04-08T08:00:18","date_gmt":"2026-04-08T06:00:18","guid":{"rendered":"https:\/\/www.big-brokers.ch\/news\/adieu-a-la-valeur-locative-comment-change-la-fiscalite-immobiliere-en-suisse\/"},"modified":"2026-04-13T09:25:52","modified_gmt":"2026-04-13T07:25:52","slug":"abolition-valeur-locative-suisse-2028","status":"publish","type":"post","link":"https:\/\/www.big-brokers.ch\/fr\/news\/abolition-valeur-locative-suisse-2028\/","title":{"rendered":"Adieu \u00e0 la Valeur Locative : Comment change la fiscalit\u00e9 immobili\u00e8re en Suisse"},"content":{"rendered":"<p>Pendant des ann\u00e9es, elle a \u00e9t\u00e9 l&#8217;invit\u00e9e ind\u00e9sirable des d\u00e9clarations d&#8217;imp\u00f4ts des propri\u00e9taires suisses. Nous parlons de la <b>valeur locative<\/b>, cette taxation d&#8217;un revenu fictif qui s&#8217;achemine d\u00e9sormais vers une abolition historique.<\/p>\n<p>Cette r\u00e9forme repr\u00e9sente une v\u00e9ritable r\u00e9volution pour les propri\u00e9taires. Mais attention : chaque m\u00e9daille a son revers. Si un imp\u00f4t dispara\u00eet, les r\u00e8gles du jeu concernant les d\u00e9ductions changent radicalement.<\/p>\n<h2><b>Que se passera-t-il d\u00e8s 2029 ?<\/b><\/h2>\n<p>Le nouveau syst\u00e8me entrera officiellement en vigueur en <b>2028<\/b>, bien qu&#8217;une p\u00e9riode de transition (\u00e0 d\u00e9finir) soit pr\u00e9vue. Il est important de souligner que, d&#8217;ici l\u00e0, les dispositions fiscales actuelles continueront de s&#8217;appliquer.<\/p>\n<h3><b>La \u00ab Contrepartie \u00bb Fiscale<\/b><\/h3>\n<p>L&#8217;\u00e9limination de la taxation sur le revenu fictif n&#8217;est pas un cadeau sans conditions. En contrepartie directe:<\/p>\n<ul>\n<li>Les <b>frais d&#8217;entretien<\/b> ne seront plus d\u00e9ductibles.<\/li>\n<li>La d\u00e9ductibilit\u00e9 des <b>int\u00e9r\u00eats hypoth\u00e9caires<\/b> sous sa forme actuelle sera supprim\u00e9e.<\/li>\n<\/ul>\n<p>Toutefois, le l\u00e9gislateur a pr\u00e9vu certaines exceptions. Il sera encore possible de d\u00e9duire les int\u00e9r\u00eats passifs pour les r\u00e9sidences principales dans des cas sp\u00e9cifiques, mais de mani\u00e8re limit\u00e9e pendant dix ans. Les immeubles de rendement conserveront quant \u00e0 eux la possibilit\u00e9 de d\u00e9duire ces int\u00e9r\u00eats.<\/p>\n<h2><b>Qui gagne et qui perd avec la r\u00e9forme ?<\/b><\/h2>\n<p>La r\u00e9forme vise \u00e0 simplifier le syst\u00e8me fiscal, mais l&#8217;impact sur le portefeuille variera sensiblement d&#8217;un propri\u00e9taire \u00e0 l&#8217;autre.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\"><b>Profil du Propri\u00e9taire<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\"><b>Impact Pr\u00e9vu<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\"><b>Hypoth\u00e8que \u00e9lev\u00e9e<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\">Pourrait \u00eatre p\u00e9nalis\u00e9 par la perte d&#8217;importantes d\u00e9ductions d&#8217;int\u00e9r\u00eats.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p5\"><b>Hypoth\u00e8que faible ou nulle<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p5\">B\u00e9n\u00e9ficiera davantage de l&#8217;\u00e9limination de la taxe sur la valeur locative.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>De plus, les Cantons conserveront une certaine autonomie : il leur appartiendra de d\u00e9cider s&#8217;ils introduisent ou non les \u00ab dispositions facultatives \u00bb pr\u00e9vues par la r\u00e9forme.<\/p>\n<h2><b>Strat\u00e9gie et Planification : Ne vous laissez pas surprendre<\/b><\/h2>\n<p>Dans un paysage en mutation, l&#8217;immobilisme est un risque. Ce changement radical n\u00e9cessite de r\u00e9\u00e9valuer avec une attention particuli\u00e8re des actions telles que les amortissements, les r\u00e9novations ou les ventes. Des d\u00e9cisions comme l&#8217;achat d&#8217;un logement, les travaux d&#8217;entretien ou les successions doivent d\u00e9sormais \u00eatre \u00e9valu\u00e9es sous un nouvel angle.<\/p>\n<p>Au-del\u00e0 de l&#8217;aspect purement fiscal, les analyses suivantes restent fondamentales:<\/p>\n<ul>\n<li>La pr\u00e9voyance professionnelle et priv\u00e9e.<\/li>\n<li>Le droit matrimonial et successoral.<\/li>\n<li>Le budget familial pr\u00e9sent et futur.<\/li>\n<li>Le rendement des investissements.<\/li>\n<\/ul>\n<p><b>Le conseil des experts :<\/b> Une planification approfondie des aspects financiers et d&#8217;assurance est le seul moyen de prendre les d\u00e9cisions les plus adapt\u00e9es \u00e0 votre situation familiale et \u00e0 vos objectifs.<\/p>\n<h2><b>Comment BIG Brokers peut-il vous aider ?<\/b><\/h2>\n<p>Chez <b>BIG Brokers<\/b>, nous sommes \u00e0 vos c\u00f4t\u00e9s pour traverser cette transition, forts de nos comp\u00e9tences en assurance, de nos collaborations et de notre exp\u00e9rience dans les aspects transfrontaliers.<\/p>\n<p>N&#8217;attendez pas 2029 pour comprendre ce que vous paierez. Contactez-nous d\u00e8s aujourd&#8217;hui pour fixer un rendez-vous et planifier votre avenir immobilier.<\/p>\n<\/p>\n<h2><b>FAQ \u2013 Fiscalit\u00e9 immobili\u00e8re en Suisse<\/b><\/h2>\n<h3>Quand la valeur locative dispara\u00eetra-t-elle officiellement ?<\/h3>\n<p> L&#8217;entr\u00e9e en vigueur est pr\u00e9vue pour 2029, pr\u00e9c\u00e9d\u00e9e d&#8217;une p\u00e9riode de transition encore \u00e0 d\u00e9finir.<\/p>\n<h3>Pourrai-je encore d\u00e9duire les frais de r\u00e9novation ?<\/h3>\n<p> Avec le nouveau syst\u00e8me, les frais d&#8217;entretien et de r\u00e9novation ne seront plus d\u00e9ductibles en contrepartie de l&#8217;abolition de la valeur locative.<\/p>\n<h3>Qu&#8217;advient-il des int\u00e9r\u00eats hypoth\u00e9caires ?<\/h3>\n<p> En g\u00e9n\u00e9ral, ils ne seront plus d\u00e9ductibles, sauf pour les immeubles de rendement et, pour une p\u00e9riode limit\u00e9e \u00e0 10 ans, pour les r\u00e9sidences principales.<\/p>\n<h3>La r\u00e9forme est-elle la m\u00eame dans toute la Suisse ?<\/h3>\n<p> Les lignes directrices sont f\u00e9d\u00e9rales, mais les Cantons ont l&#8217;autonomie de d\u00e9cider d&#8217;adopter ou non des dispositions facultatives.<\/p>\n<h3>Me convient-il de vendre ma maison avant la r\u00e9forme ?<\/h3>\n<p>Cela d\u00e9pend de votre situation sp\u00e9cifique et de votre niveau d&#8217;endettement ; une \u00e9valuation professionnelle est indispensable.<\/li>\n","protected":false},"excerpt":{"rendered":"<p>Pendant des ann\u00e9es, elle a \u00e9t\u00e9 l&#8217;invit\u00e9e ind\u00e9sirable des d\u00e9clarations d&#8217;imp\u00f4ts des propri\u00e9taires suisses. Nous parlons de la valeur locative, cette taxation d&#8217;un revenu fictif qui s&#8217;achemine d\u00e9sormais vers une abolition historique. Cette r\u00e9forme repr\u00e9sente une v\u00e9ritable r\u00e9volution pour les propri\u00e9taires. Mais attention : chaque m\u00e9daille a son revers. Si un imp\u00f4t dispara\u00eet, les r\u00e8gles [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":10064,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-10071","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Adieu \u00e0 la Valeur Locative en Suisse : Guide de la R\u00e9forme 2029<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez comment l&#039;abolition de la valeur locative changera les imp\u00f4ts des propri\u00e9taires en Suisse. 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