News

Par l'Administration fédérale des contributions AFC /

Numéro d’identification fiscale dans le cadre de l’échange automatique de renseignements

Les bases légales concernant l’échange automatique de renseignements (EAR) sont entrées en vigueur. La nouvelle norme internationale régissant l’échange automatique de renseignements servira à lutter contre la soustraction d’impôt sur le plan international.

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Par Christophe Bonvin /

Activité indépendante ou HOBBY ?

Si vous démarrez une activité entrepreneuriale et que vous prévoyez de réaliser des pertes régulières durant plusieurs années, optez pour une SA ou une Sàrl.

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Par l'Office fédéral du logement /

Le taux d'intérêt de référence applicable aux contrats de bail reste à 1,5 %

Le taux d’intérêt de référence reste au même niveau que lors de sa dernière publication, à 1,5 %. Il est valable pour la fixation des loyers dans toute la Suisse.

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Par Le Conseil fédéral /

2e pilier : le Conseil fédéral réglemente le choix des stratégies de placement et facilite le remboursement d’avoirs de prévoyance

Les assurés auront la possibilité de rembourser plus facilement le capital de prévoyance prélevé pour devenir propriétaires de leur logement.

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Par Le Conseil Fédéral /

Prévoyance professionnelle : le taux d’intérêt minimal reste à 1 %

Le Conseil fédéral a renoncé à l’examen du taux d’intérêt minimal dans la prévoyance professionnelle obligatoire, suivant en cela la recommandation de la Commission fédérale de la prévoyance professionnelle.


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Par l'Administration fédérale des contributions AFC /

Compensation des effets de la progression à froid 2018

Les déductions forfaitaires pour les frais professionnels relatifs à l’année fiscale 2018 ne subissent aucune modification par rapport à l’année précédente.

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