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Par Christophe Bonvin /

Fiscalité immobilière : du commerce PROFESSIONNEL d'immeubles

En pratique, une solution permettant d’éviter totalement ce risque existe : la création d’une personne morale (SA ou Sàrl) par laquelle passent tous les investissements immobiliers du contribuable.

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Par l'Administration fédérale des contributions AFC Division principale de la taxe sur la valeur ajoutée /

Réglementation à partir du 1er janvier 2019 pour les ventes par correspondance

Avec la révision partielle de la loi sur la TVA, les entreprises étrangères devraient être mises sur un pied d'égalité avec les entreprises suisses en ce qui concerne le domaine de la vente par correspondance.

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Par l'Administration fédérale des contributions AFC Division principale de la taxe sur la valeur ajoutée /

Modification du formulaire de décompte TVA

Dans le cadre de la mise en oeuvre de la révision partielle de la loi sur la TVA, qui entrera en vigueur le 1er janvier 2018, le contenu des formulaires de décompte TVA sera modifié.

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Par FIDUCIAIRE|SUISSE CN Daniela Schneeberger, Présidente centrale /

Impôt anticipé : le Conseil fédéral donne suite à la demande de FIDUCIAIRE|SUISSE

Bonne nouvelle pour tous les contribuables ! Le Conseil fédéral a pris en compte dans son projet de loi une demande de la conseillère nationale Daniela Schneeberger.

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Par le Tribunal fédéral /

Déduction fiscale d'indemnités versées en cas de rupture anticipée de prêts hypothécaires

Les indemnités versées en cas de rupture anticipée d'un contrat de prêt hypothécaire constituent des impenses déductibles dans le cadre de l'impôt sur les gains immobiliers, lorsque la résiliation de l'hypothèque est en relation étroite avec l'aliénation du bien immobilier.

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Par l'Office fédérale de la statistique, Service des médias /

Nombre de faillites et montant des pertes financières en baisse en 2016

En 2016, 12’927 cas d’ouvertures de procédures de faillites de sociétés et de personnes ont été enregistrés dans le cadre de la loi sur les poursuites pour dettes et la faillite.

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