{"id":28532,"date":"2025-05-06T14:41:03","date_gmt":"2025-05-06T13:41:03","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/donation-mixte-dun-bien-immobilier-imposition-gain\/"},"modified":"2025-10-20T11:02:37","modified_gmt":"2025-10-20T10:02:37","slug":"donation-mixte-dun-bien-immobilier-imposition-gain","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/donation-mixte-dun-bien-immobilier-imposition-gain\/","title":{"rendered":"(Mixed) donation of a property and taxation of the gain"},"content":{"rendered":"<div  class='avia-slideshow av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0 avia-slideshow-featured_large av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 52.333333333333%;'><li  class='avia-slideshow-slide av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-28536 avia-img-lazy-loading-not-28536\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/05\/Michel-Abt_donation-property-taxation-1.png' width='1200' height='628' title='Michel-Abt_donation-property-taxation' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-af40fbd7936c5551cf5453d1df1a92aa\">\n#top .av-special-heading.av-av_heading-af40fbd7936c5551cf5453d1df1a92aa{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-af40fbd7936c5551cf5453d1df1a92aa .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-af40fbd7936c5551cf5453d1df1a92aa .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-af40fbd7936c5551cf5453d1df1a92aa .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-af40fbd7936c5551cf5453d1df1a92aa .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-af40fbd7936c5551cf5453d1df1a92aa .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-af40fbd7936c5551cf5453d1df1a92aa av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_after_av_slideshow  el_before_av_hr  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >(Mixed) donation of a property and taxation of the gain<\/h1><div class='av-subheading av-subheading_below'><p>Allnews &#8211; May 2025<br \/>\nMichel Abt<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-lpqtm003-77d16960cbe10cc45a80159846544f9f-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/05\/Allnews_Michel-Abt_donation-mixte-immobilier-imposition-gain.pdf'  class='avia-button av-lpqtm003-77d16960cbe10cc45a80159846544f9f av-link-btn avia-icon_select-no avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Download pdf\"><span class='avia_iconbox_title' >Download pdf<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Il est courant que des propri\u00e9taires transmettent leurs biens immobiliers \u00e0 des proches dans une perspective d&#8217;anticipation successorale. Une telle transmission implique de r\u00e9fl\u00e9chir \u00e0 l&#8217;imposition du gain immobilier.<\/p>\n<p>Sur la base des r\u00e8gles d&#8217;harmonisation pr\u00e9vues par le droit f\u00e9d\u00e9ral, un imp\u00f4t cantonal doit \u00eatre per\u00e7u sur les gains immobiliers priv\u00e9s. Ces m\u00eames r\u00e8gles f\u00e9d\u00e9rales pr\u00e9voient que l&#8217;imposition est diff\u00e9r\u00e9e en cas de transfert de propri\u00e9t\u00e9 par succession (d\u00e9volution d&#8217;h\u00e9r\u00e9dit\u00e9, partage successoral, legs), avancement d&#8217;hoirie ou donation (art. 12 al. 3 let. a LHID). Les cantons sont tenus par cette liste.<\/p>\n<p>Selon la jurisprudence du Tribunal f\u00e9d\u00e9ral, la notion de donation est harmonis\u00e9e et le report de l&#8217;imposition \u00e0 ce titre doit \u00eatre admis non seulement en cas de donation pure, mais \u00e9galement en cas de donation mixte. En g\u00e9n\u00e9ral, une donation mixte est admise lorsque la contreprestation est 25% inf\u00e9rieure \u00e0 la valeur v\u00e9nale du bien immobilier. Dans un tel cas,<em> a fortiori<\/em> entre proches, on consid\u00e8rera que le vendeur avait l&#8217;intention de donner partiellement le bien.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-ead025ccfde3cf007a44864cae5a5b5d\">\n#top .av-special-heading.av-av_heading-ead025ccfde3cf007a44864cae5a5b5d{\npadding-bottom:10px;\nfont-size:25px;\n}\nbody .av-special-heading.av-av_heading-ead025ccfde3cf007a44864cae5a5b5d .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-ead025ccfde3cf007a44864cae5a5b5d .av-special-heading-tag{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-ead025ccfde3cf007a44864cae5a5b5d .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-ead025ccfde3cf007a44864cae5a5b5d .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-ead025ccfde3cf007a44864cae5a5b5d .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-ead025ccfde3cf007a44864cae5a5b5d av-special-heading-h2 blockquote classic-quote  avia-builder-el-6  el_after_av_textblock  el_before_av_hr  av-inherit-size'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Les parties courent un risque suppl\u00e9mentaire que la transaction ne soit pas qualifi\u00e9e de donation au titre de l\u2019imp\u00f4t sur les gains immobiliers et que le gain immobilier soit tax\u00e9.<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-7  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Illustrons le propos. Dina, domicili\u00e9e dans le canton de Gen\u00e8ve, vend son bien immobilier \u00e0 son neveu, Max, au prix de 1&#8217;900&#8217;000 francs, correspondant \u00e0 la valeur v\u00e9nale du bien. Dans ce cas, Dina paie l&#8217;imp\u00f4t sur le gain immobilier\u202f; celui-ci est calcul\u00e9 selon la dur\u00e9e de d\u00e9tention de Dina. En revanche, si Dina souhaite favoriser son neveu et lui vend le m\u00eame bien immobilier au prix de 1&#8217;200&#8217;000 francs, il s&#8217;agit d&#8217;une donation mixte. Dina n&#8217;est pas impos\u00e9e sur le gain immobilier ; le gain immobilier sera impos\u00e9 lors de la revente du bien par Max. En revanche, Max qui b\u00e9n\u00e9ficie des largesses de sa tante sera impos\u00e9 au titre de donation sur la diff\u00e9rence entre la valeur v\u00e9nale et le prix pay\u00e9. Comme la donation s&#8217;\u00e9l\u00e8ve \u00e0 700&#8217;000 francs dans ce cas, Max devra payer un imp\u00f4t d&#8217;un peu plus de 191&#8217;000 francs.<\/p>\n<p>Les choses se compliquent lorsque la contreprestation en esp\u00e8ces est compl\u00e9t\u00e9e par d&#8217;autres \u00ab prestations \u00bb. Un cas assez fr\u00e9quent r\u00e9side dans le fait que l&#8217;acqu\u00e9reur conf\u00e8re un usufruit \u00e0 l&#8217;ali\u00e9nateur. Il arrive \u00e9galement que l&#8217;acqu\u00e9reur reprenne la dette hypoth\u00e9caire.<\/p>\n<p>Dans sa loi (art. 58 LCdir-NE), le canton de Neuch\u00e2tel a d\u00e9fini de mani\u00e8re automatique certains cas (r\u00e9serve d&#8217;usufruit ou reprise de dette) comme des donations, sans examiner s&#8217;il y a disproportion entre la valeur du bien et la contreprestation. Selon le Tribunal f\u00e9d\u00e9ral, cette approche viole le droit f\u00e9d\u00e9ral.<\/p>\n<p>L&#8217;arr\u00eat du Tribunal f\u00e9d\u00e9ral (arr\u00eat 9C_22\/2024 du 21 mars 2025) pr\u00e9cise que la reprise de la dette hypoth\u00e9caire est toujours une contreprestation. Cette reprise de dette doit \u00eatre incluse pour d\u00e9terminer si on se trouve, ou non, dans un cas de donation mixte.<\/p>\n<p>La r\u00e9serve d&#8217;usufruit constitue une difficult\u00e9 suppl\u00e9mentaire car elle n&#8217;est pas appr\u00e9hend\u00e9e de la m\u00eame mani\u00e8re dans tous les cantons. Le fisc est susceptible de consid\u00e9rer que la valeur v\u00e9nale du bien est r\u00e9duite de la valeur de l&#8217;usufruit ou de partir d&#8217;une valeur v\u00e9nale non r\u00e9duite et de consid\u00e9rer l&#8217;usufruit comme une contreprestation. Si le fisc proc\u00e8de comme ceci, il augmente la valeur des contreprestations. Par cons\u00e9quent, les parties courent un risque suppl\u00e9mentaire que la transaction ne soit pas qualifi\u00e9e de donation au titre de l&#8217;imp\u00f4t sur les gains immobiliers et que le gain immobilier soit tax\u00e9.<\/p>\n<p>Lorsqu&#8217;une personne donne son bien immobilier \u00e0 un tiers en \u00e9change de la reprise de la dette hypoth\u00e9caire et de l&#8217;octroi d&#8217;un usufruit, il existe un risque qu&#8217;un gain immobilier soit tout de m\u00eame tax\u00e9. Comme le donateur a \u00ab donn\u00e9 \u00bb la nue-propri\u00e9t\u00e9 du bien, il n&#8217;a pas encaiss\u00e9 de prix, si bien que la taxation du gain immobilier peut \u00e9ventuellement lui poser un probl\u00e8me de tr\u00e9sorerie.<\/p>\n<p>En conclusion, le gain immobilier n&#8217;est certes pas tax\u00e9 en cas de donation\u2026 mais il n&#8217;est pas toujours simple de savoir si l&#8217;on se trouve bien dans un cas de donation. Une r\u00e9flexion pr\u00e9alable approfondie est indispensable avant de conclure la donation. Selon les circonstances, un<em> ruling<\/em> sera utile pour \u00e9carter toute incertitude.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-9  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-m7kkz4pz-84aa1c405c73313048d6329b4cf920bf '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/michel-abt\/\">Michel Abt<\/a><br \/>\nAssoci\u00e9, Gen\u00e8ve<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-214293ecc75803cef32ca5a4ec32f750\">\n#top .av-special-heading.av-av_heading-214293ecc75803cef32ca5a4ec32f750{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-av_heading-214293ecc75803cef32ca5a4ec32f750 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-214293ecc75803cef32ca5a4ec32f750 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-av_heading-214293ecc75803cef32ca5a4ec32f750 .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-214293ecc75803cef32ca5a4ec32f750 .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-214293ecc75803cef32ca5a4ec32f750 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-214293ecc75803cef32ca5a4ec32f750 av-special-heading-h3 blockquote modern-quote modern-centered  avia-builder-el-11  el_after_av_textblock  el_before_av_hr  av-inherit-size'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Partager sur LinkedIn<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-2e2fa36faa97a09467bbe73150a11a71\">\n#top .hr.hr-invisible.av-lpqthvln-2e2fa36faa97a09467bbe73150a11a71{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-2e2fa36faa97a09467bbe73150a11a71 hr-invisible  avia-builder-el-12  el_after_av_heading  el_before_av_one_fifth '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" 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href='https:\/\/linkedin.com\/shareArticle?mini=true&#038;title=%28Mixed%29%20donation%20of%20a%20property%20and%20taxation%20of%20the%20gain&#038;url=https:\/\/staging.fbt-avocats.ch\/en\/donation-mixte-dun-bien-immobilier-imposition-gain\/' data-av_icon='\ue8fc' data-av_iconfont='entypo-fontello'  title='' data-avia-related-tooltip='Share on LinkedIn'><span class='avia_hidden_link_text'>Share on LinkedIn<\/span><\/a><\/li><\/ul><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-16odkqu-0047da59c041e4b090215877c632a064\">\n.flex_column.av-16odkqu-0047da59c041e4b090215877c632a064{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-16odkqu-0047da59c041e4b090215877c632a064 av_one_fifth  avia-builder-el-17  el_after_av_one_fifth  el_before_av_one_fifth  flex_column_div av-zero-column-padding  '     ><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-t9666e-093950a8b679803810638c99153bc64c\">\n.flex_column.av-t9666e-093950a8b679803810638c99153bc64c{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-t9666e-093950a8b679803810638c99153bc64c av_one_fifth  avia-builder-el-18  el_after_av_one_fifth  el_before_av_hr  flex_column_div av-zero-column-padding  '     ><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-2e2fa36faa97a09467bbe73150a11a71\">\n#top .hr.hr-invisible.av-lpqthvln-2e2fa36faa97a09467bbe73150a11a71{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-2e2fa36faa97a09467bbe73150a11a71 hr-invisible  avia-builder-el-19  el_after_av_one_fifth  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Taxation of property gains is deferred when the property is transferred by donation. A recent ruling by the Swiss Supreme Court clarifies the details.<\/p>\n","protected":false},"author":26,"featured_media":28959,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84,655],"tags":[560],"datespeciale":[],"class_list":["post-28532","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-and-news","category-news","tag-allnews-en","competences-tax","auteurs-michel-abt-en","date-publication-2025-en","diffusion-groupe-fiscal-en","diffusion-medias-en","diffusion-news-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>(Mixed) donation of a property and taxation of the gain<\/title>\n<meta name=\"description\" content=\"Taxation of property gains is deferred when the property is transferred by donation. 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