{"id":24597,"date":"2026-03-26T10:40:14","date_gmt":"2026-03-26T09:40:14","guid":{"rendered":"https:\/\/lindemannlaw.ch\/?p=24597"},"modified":"2026-03-27T08:16:15","modified_gmt":"2026-03-27T07:16:15","slug":"suppression-valeur-locative-societe-immobiliere","status":"publish","type":"post","link":"https:\/\/lindemannlaw.ch\/fr\/insights\/suppression-valeur-locative-societe-immobiliere\/","title":{"rendered":"Suppression de la valeur locative \u2014 un virage structurel en faveur de la soci\u00e9t\u00e9 immobili\u00e8re"},"content":{"rendered":"

La suppression de la valeur locative (Eigenmietwert<\/em>) a \u00e9t\u00e9 largement salu\u00e9e comme la fin d’une charge fiscale critiqu\u00e9e depuis des d\u00e9cennies par les propri\u00e9taires. Pourtant, derri\u00e8re cette r\u00e9forme phare se cache un changement bien plus cons\u00e9quent : la restructuration de la d\u00e9duction des int\u00e9r\u00eats hypoth\u00e9caires. Pour les propri\u00e9taires immobiliers \u2014 en particulier ceux dont les portefeuilles sont financ\u00e9s par l’emprunt \u2014 il ne s’agit pas d’une simplification. C’est un changement de paradigme qui alt\u00e8re fondamentalement la logique fiscale de la d\u00e9tention immobili\u00e8re en patrimoine priv\u00e9.<\/p>\n

La nouvelle logique de la d\u00e9duction des int\u00e9r\u00eats \u2014 expliqu\u00e9e simplement<\/h3>\n

Sous le r\u00e9gime actuel, les int\u00e9r\u00eats hypoth\u00e9caires sont g\u00e9n\u00e9ralement d\u00e9ductibles jusqu’\u00e0 concurrence des rendements imposables de la fortune, major\u00e9s d’un montant suppl\u00e9mentaire forfaitaire de CHF 50 000 qui assurait de facto une d\u00e9duction minimale. Le nouveau syst\u00e8me remplace cette approche bas\u00e9e sur le revenu par une formule bas\u00e9e sur la fortune.<\/p>\n

La part d\u00e9ductible des int\u00e9r\u00eats hypoth\u00e9caires sera d\u00e9sormais d\u00e9termin\u00e9e par un simple ratio : la valeur des biens immobiliers non occup\u00e9s par le propri\u00e9taire divis\u00e9e par la fortune totale.<\/p>\n

La formule est simple. Ses cons\u00e9quences ne le sont pas.<\/p>\n

Le quota en pratique \u2014 m\u00eame bien, r\u00e9sultat diff\u00e9rent<\/h3>\n

Prenons un bien locatif d’une valeur de CHF 1 000 000 avec des int\u00e9r\u00eats hypoth\u00e9caires annuels de CHF 30 000. Selon les nouvelles r\u00e8gles :<\/p>\n

Sc\u00e9nario A<\/strong> \u2014 Fortune totale de CHF 4 000 000 : le quota d\u00e9ductible est de 25 %. Seuls CHF 7 500 sur les CHF 30 000 d’int\u00e9r\u00eats sont d\u00e9ductibles.<\/p>\n

Sc\u00e9nario B<\/strong> \u2014 Fortune totale de CHF 8 000 000 : le quota tombe \u00e0 12,5 %. Seuls CHF 3 750 sont d\u00e9ductibles.<\/p>\n

Le bien est identique. L’hypoth\u00e8que est identique. Les int\u00e9r\u00eats sont identiques. Mais la d\u00e9duction fiscale est divis\u00e9e par deux \u2014 uniquement en raison d’une fortune globale plus \u00e9lev\u00e9e. Autrement dit : ce n’est ni le bien ni son financement qui d\u00e9termine la d\u00e9duction, mais la structure patrimoniale du propri\u00e9taire.<\/p>\n

Un quota politique, pas une r\u00e9alit\u00e9 \u00e9conomique<\/h3>\n

Cette nouvelle d\u00e9duction n’a aucun lien avec le co\u00fbt r\u00e9el du financement d’un bien sp\u00e9cifique. Une hypoth\u00e8que peut \u00eatre directement li\u00e9e \u00e0 un bien locatif g\u00e9n\u00e9rant des revenus imposables, et pourtant le montant d\u00e9ductible est d\u00e9termin\u00e9 par une formule globale appliqu\u00e9e \u00e0 l’ensemble du patrimoine.<\/p>\n

Cela cr\u00e9e une tension fondamentale : les revenus locatifs continuent d’\u00eatre impos\u00e9s int\u00e9gralement, tandis que les charges de financement engag\u00e9es pour g\u00e9n\u00e9rer ces revenus ne sont que partiellement d\u00e9ductibles. Le principe du revenu net \u2014 pilier de l’imposition selon la capacit\u00e9 \u00e9conomique \u2014 est de facto remis en question.<\/p>\n

Cons\u00e9quences pratiques : l’effet de levier perd de son attrait<\/h3>\n

Les implications sont claires. L’immobilier financ\u00e9 par l’emprunt dans le patrimoine priv\u00e9 devient nettement moins attractif sur le plan fiscal. Plus la proportion d’actifs occup\u00e9s par le propri\u00e9taire ou ne g\u00e9n\u00e9rant pas de revenus est \u00e9lev\u00e9e, plus la restriction est s\u00e9v\u00e8re.<\/p>\n

Dans le cas extr\u00eame \u2014 un propri\u00e9taire sans autres revenus de placement \u2014 la d\u00e9duction des int\u00e9r\u00eats hypoth\u00e9caires peut dispara\u00eetre enti\u00e8rement.<\/p>\n

La soci\u00e9t\u00e9 immobili\u00e8re comme alternative structurelle<\/h3>\n

Tandis que le patrimoine priv\u00e9 fait face \u00e0 ces nouvelles contraintes, un principe fondamental reste intact : au sein d’une structure soci\u00e9taire, les int\u00e9r\u00eats hypoth\u00e9caires demeurent int\u00e9gralement d\u00e9ductibles en tant que charges d’exploitation.<\/p>\n

C’est pr\u00e9cis\u00e9ment l\u00e0 que la soci\u00e9t\u00e9 immobili\u00e8re (Immobilien-AG<\/em>) acquiert une importance strat\u00e9gique. Dans cette structure, la logique fiscale classique est int\u00e9gralement pr\u00e9serv\u00e9e : les revenus locatifs sont imposables et les charges de financement n\u00e9cessaires \u00e0 leur obtention sont pleinement d\u00e9ductibles. La r\u00e9alit\u00e9 \u00e9conomique de l’investissement est fid\u00e8lement refl\u00e9t\u00e9e.<\/p>\n

La structure prime sur l’objet \u2014 un nouveau cadre d\u00e9cisionnel<\/h3>\n

La r\u00e9forme d\u00e9place la question centrale pour les propri\u00e9taires immobiliers. Il ne s’agit plus simplement de savoir quel<\/em> bien d\u00e9tenir, mais comment<\/em> le d\u00e9tenir. Pour les propri\u00e9taires disposant de plusieurs biens, d’un endettement significatif ou d’une strat\u00e9gie de d\u00e9tention \u00e0 long terme, la structure de holding m\u00e9rite un examen s\u00e9rieux.<\/p>\n

Au-del\u00e0 de l’optimisation fiscale, la forme soci\u00e9taire offre des avantages suppl\u00e9mentaires : transf\u00e9rabilit\u00e9 par actions plut\u00f4t que par mutations au registre foncier, flexibilit\u00e9 dans la planification successorale, s\u00e9paration claire du patrimoine et possibilit\u00e9 de r\u00e9investir les b\u00e9n\u00e9fices de mani\u00e8re fiscalement efficace par th\u00e9saurisation.<\/p>\n

La soci\u00e9t\u00e9 de holding est particuli\u00e8rement adapt\u00e9e lorsqu’une activit\u00e9 de n\u00e9goce immobilier est envisag\u00e9e ou que les b\u00e9n\u00e9fices doivent \u00eatre r\u00e9investis plut\u00f4t que distribu\u00e9s. En patrimoine priv\u00e9, les transactions fr\u00e9quentes risquent une requalification en marchand de biens professionnel \u2014 avec des cons\u00e9quences fiscales importantes et souvent inattendues. La structure soci\u00e9taire apporte clart\u00e9 et stabilit\u00e9.<\/p>\n

La question des co\u00fbts d’entr\u00e9e<\/h3>\n

Les avantages structurels doivent \u00eatre mis en balance avec les co\u00fbts de transition. Le transfert de biens dans une soci\u00e9t\u00e9 peut d\u00e9clencher des imp\u00f4ts sur les gains immobiliers, des droits de mutation et d’autres frais de transaction. Lorsque des r\u00e9serves latentes significatives existent, ce \u00ab ticket d’entr\u00e9e fiscal \u00bb peut \u00eatre consid\u00e9rable et constitue souvent le facteur d\u00e9cisif quant au calendrier et \u00e0 la faisabilit\u00e9 de la restructuration.<\/p>\n

Conclusion<\/h3>\n

La suppression de la valeur locative n’est pas un ajustement ponctuel. C’est un changement syst\u00e9mique aux cons\u00e9quences structurelles. Le nouveau quota de d\u00e9duction des int\u00e9r\u00eats est simple \u00e0 calculer mais \u00e9conomiquement impr\u00e9cis \u2014 il d\u00e9couple partiellement les charges d\u00e9ductibles des revenus qu’elles g\u00e9n\u00e8rent.<\/p>\n

Parall\u00e8lement, la soci\u00e9t\u00e9 immobili\u00e8re s’impose comme une alternative fiscalement coh\u00e9rente et strat\u00e9giquement flexible. La question que les propri\u00e9taires doivent d\u00e9sormais se poser n’est plus seulement : Que poss\u00e9d\u00e9-je ?<\/em> Mais : Dans quelle structure dois-je le d\u00e9tenir ?<\/em><\/p>\n

Author: Thomas Kostkiewicz, Partner, LINDEMANNLAW<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

La suppression de la valeur locative en Suisse modifie fondamentalement la d\u00e9duction des int\u00e9r\u00eats hypoth\u00e9caires. D\u00e9couvrez pourquoi la soci\u00e9t\u00e9 immobili\u00e8re gagne en importance strat\u00e9gique.<\/p>\n","protected":false},"author":29,"featured_media":24606,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[60],"tags":[911,920,915,912,906,909,919],"related_contact":[201,617],"expertise":[233,149,165,154,328,530,592,559],"class_list":["post-24597","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights","tag-corporate","tag-fiscal","tag-holding","tag-holding-company","tag-immobil","tag-real-estate","tag-societe"],"acf":[],"yoast_head":"\nSuppression de la valeur locative \u2014 un virage structurel en faveur de la soci\u00e9t\u00e9 immobili\u00e8re | Lindemann Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lindemannlaw.ch\/fr\/insights\/suppression-valeur-locative-societe-immobiliere\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Suppression de la valeur locative \u2014 un virage structurel en faveur de la soci\u00e9t\u00e9 immobili\u00e8re\" \/>\n<meta property=\"og:description\" content=\"La suppression de la valeur locative en Suisse modifie fondamentalement la d\u00e9duction des int\u00e9r\u00eats hypoth\u00e9caires. 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