News

Par l'Office fédéral du logement OFL /

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 FINMA L'autorité de surveillance du marché financier suisse /

Hypothèques pour immeubles de rendement : la FINMA reconnaît une autorégulation modifiée

L’Autorité fédérale de surveillance des marchés financiers FINMA reconnaît comme standard minimal l’autorégulation modifiée du secteur bancaire concernant les financements hypothécaires.

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Par l'Administration fédérale des contributions AFC /

Frais professionnels forfaitaires et revenus en nature 2020 / Compensation des effets de la progression à froid en matière d’impôt fédéral direct pour l’année fiscale 2020

Les déductions forfaitaires pour les frais professionnels relatifs à l’année fiscale 2020 ne subissent aucune modification par rapport à l’année précédente.

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Par l'Office fédéral des assurances sociales OFAS /

La Commission LPP recommande au Conseil fédéral un taux d’intérêt minimal de 1 %

La Commission fédérale de la prévoyance professionnelle (Commission LPP) recommande au Conseil fédéral de maintenir, dans la prévoyance professionnelle, le taux d’intérêt minimal pour 2020 à 1 %. Ce taux détermine l’intérêt minimal auquel doivent être rémunérés les avoirs de vieillesse relevant du régime obligatoire de la prévoyance professionnelle.

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Par Christophe Bonvin /

Analysez et pilotez votre ENTREPRISE avec les ratios. Partie 1/2

Les ratios financiers permettent au chef d’entreprise une analyse de la structure et de l’indépendance de la société par rapport à ses bailleurs de fonds...

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Par Le Conseil fédéral /

Le Conseil fédéral adopte le message complémentaire sur l'imposition équilibrée des couples et de la famille

Quelque 450 000 couples mariés à deux revenus et 250 000 couples de rentiers mariés subiraient une charge fiscale supplémentaire contraire...

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