{"id":16536,"date":"2016-05-01T12:41:59","date_gmt":"2016-05-01T11:41:59","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/reforme-de-fiscalite-entreprises-vraie-bonne-nouvelle\/"},"modified":"2025-10-20T10:55:32","modified_gmt":"2025-10-20T09:55:32","slug":"reforme-de-fiscalite-entreprises-vraie-bonne-nouvelle","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/reforme-de-fiscalite-entreprises-vraie-bonne-nouvelle\/","title":{"rendered":"La r\u00e9forme de la fiscalit\u00e9 des entreprises : une vraie bonne nouvelle !"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36\">\n.flex_column.av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36 av_one_full  avia-builder-el-0  avia-builder-el-no-sibling  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-3ad39d782713e3e3deb0059183f660d4\">\n#top .av-special-heading.av-av_heading-3ad39d782713e3e3deb0059183f660d4{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-3ad39d782713e3e3deb0059183f660d4 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-3ad39d782713e3e3deb0059183f660d4 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-3ad39d782713e3e3deb0059183f660d4 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-av_heading-3ad39d782713e3e3deb0059183f660d4 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-av_heading-3ad39d782713e3e3deb0059183f660d4 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-3ad39d782713e3e3deb0059183f660d4 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_before_av_hr  avia-builder-el-first  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >La r\u00e9forme de la fiscalit\u00e9 des entreprises : une vraie bonne nouvelle!<\/h1><div class='av-subheading av-subheading_below'><p>InvestNews &#8211; mai 2015<br \/>\nJean-Luc Bochatay<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-a7bfac8b270289d974036c90ec0c7caf\">\n#top .hr.hr-invisible.av-av_hr-a7bfac8b270289d974036c90ec0c7caf{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-av_hr-a7bfac8b270289d974036c90ec0c7caf hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-av_textblock-396ddf1f42196ca838231e61a4602801 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div data-canvas-width=\"41.879999999999995\">\n<p align=\"LEFT\"><strong>Avec des taux d\u2019imposition sur le b\u00e9n\u00e9fice inf\u00e9rieurs \u00e0 15 %, et atteignant m\u00eame 10 % environ pour les revenus issus de brevets et d\u2019autres droits analogues, la possibilit\u00e9 de d\u00e9duire du b\u00e9n\u00e9fice toutes les d\u00e9penses de recherche et d\u00e9veloppement ainsi que, probablement, les int\u00e9r\u00eats notionnels sur le capital propre de l\u2019entreprise, la Suisse sera en mesure d\u2019offrir des conditions-cadres particuli\u00e8rement attrayantes pour les entreprises, y compris celles des g\u00e9rants de fortunes ind\u00e9pendants.<\/strong><\/p>\n<\/div>\n<div data-canvas-width=\"41.879999999999995\">Le 5 juin 2015, le Conseil f\u00e9d\u00e9ral a adopt\u00e9 le Message relatif \u00e0 la loi f\u00e9d\u00e9rale sur l\u2019imposition des entreprises III (\u00ab RIE III \u00bb). Ce projet est actuellement en discussion devant les Chambres f\u00e9d\u00e9rales; la version d\u00e9finitive devrait \u00eatre mise sous toit lors de la session parlementaire de cet \u00e9t\u00e9. A moins d\u2019un r\u00e9f\u00e9rendum, la loi entrera vraisemblablement en vigueur le 1er janvier 2017 et comportera des d\u00e9lais transitoires pour une impl\u00e9mentation d\u2019ici \u00e0 2019.<\/div>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-a7bfac8b270289d974036c90ec0c7caf\">\n#top .hr.hr-invisible.av-av_hr-a7bfac8b270289d974036c90ec0c7caf{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-av_hr-a7bfac8b270289d974036c90ec0c7caf hr-invisible  avia-builder-el-4  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap av-av_button-87876ee5623509b9612b143fe6e0a038-wrap avia-button-left  avia-builder-el-5  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_button-87876ee5623509b9612b143fe6e0a038\">\n#top #wrap_all .avia-button.av-av_button-87876ee5623509b9612b143fe6e0a038{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-av_button-87876ee5623509b9612b143fe6e0a038 .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='http:\/\/fbt-avocats.ch\/wp-content\/uploads\/2016\/10\/La-r\u00e9forme-de-la-fiscalit\u00e9-des-entreprises-une-vraie-bonne-nouvelle.pdf'  class='avia-button av-av_button-87876ee5623509b9612b143fe6e0a038 av-link-btn avia-icon_select-no avia-size-large avia-position-left'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Lire la suite\"><span class='avia_iconbox_title' >Lire la suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[284],"datespeciale":[],"class_list":["post-16536","post","type-post","status-publish","format-standard","hentry","category-publications","tag-investnews-en","competences-tax","auteurs-jean-luc-bochatay-en","date-publication-2016-en","diffusion-groupe-fiscal-en","diffusion-publications-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>La r\u00e9forme de la fiscalit\u00e9 des entreprises : une vraie bonne nouvelle ! 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