{"id":797,"date":"2024-08-30T17:01:53","date_gmt":"2024-08-30T15:01:53","guid":{"rendered":"https:\/\/efas.bertaeins.ch\/argumente\/"},"modified":"2025-06-13T13:59:36","modified_gmt":"2025-06-13T11:59:36","slug":"argumente","status":"publish","type":"page","link":"https:\/\/hev.bertaeins.ch\/fr\/argumente\/","title":{"rendered":"De quoi s&rsquo;agit-il ?"},"content":{"rendered":"\n            <section class=\"submenu-block\">\n                            <a href=\"https:\/\/hev.bertaeins.ch\/argumente\/#um_was_geht_es\" class=\"primary-theme-btn\" >Contenu de la r\u00e9forme<\/a>\n                            <a href=\"https:\/\/hev.bertaeins.ch\/argumente\/#ziele_der_reform\" class=\"primary-theme-btn\" >Objectifs de la r\u00e9forme<\/a>\n                            <a href=\"https:\/\/hev.bertaeins.ch\/argumente\/#kernelemente_der_reform\" class=\"primary-theme-btn\" >El\u00e9ments de la r\u00e9forme<\/a>\n                            <a href=\"https:\/\/hev.bertaeins.ch\/argumente\/#wichtig_zu_wissen\" class=\"primary-theme-btn\" >Ce qu\u2019il faut savoir<\/a>\n                    <\/section>\n    \n\n\n\n    <section class=\"darum-gehts-block block-paddings\" id=\"um_was_geht_es\">\n        <div class=\"block-bg block-bg-grey\" data-color=\"grey\"><\/div>\n\n        <div class=\"darum-gehts-block-content\">\n            \n            <div class=\"text-block scrollMagic-block visibleInBackend full\" data-uid=\"69eb2c0c4d145\">\n                                    <div class=\"title-block-wrapper scrollMagic-block visibleInBackend\" data-uid=\"69eb2c0c4d148\">\n                                                    <p class=\"block-subtitle \">Contenu de la r\u00e9forme<\/p>\n                        \n                                                    <h2 class=\"\">Supprimer l\u2019imp\u00f4t fant\u00f4me<\/h2>\n                                            <\/div>\n                \n                                    <div class=\"simple-text-block   scrollMagic-block visibleInBackend\" data-uid=\"69eb2c0c4d15c\">\n                        <p><strong>L\u2019imposition actuelle de la propri\u00e9t\u00e9 du logement est injuste. Elle p\u00e9nalise les propri\u00e9taires et p\u00e8se sur les familles et les personnes \u00e2g\u00e9es. <\/strong><\/p>\n<p><strong>Les propri\u00e9taires paient un imp\u00f4t sur un revenu qui n\u2019existe pas.<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">La valeur locative est un revenu fictif que l&rsquo;on pourrait obtenir si l&rsquo;on louait sa maison ou son appartement. Ce revenu n\u2019existe pas. Il est invent\u00e9 de toutes pi\u00e8ces.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Cet imp\u00f4t fant\u00f4me et injuste touche tous ceux qui poss\u00e8dent un logement, veulent en acqu\u00e9rir un ou en h\u00e9ritent.<\/strong> La valeur locative torpille aussi le r\u00eave des locataires d\u2019acc\u00e9der \u00e0 la propri\u00e9t\u00e9.\u00a0 <\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Selon la Conf\u00e9d\u00e9ration, ce sont surtout les personnes \u00e0 bas revenus qui sont touch\u00e9es.<\/strong> Il s\u2019agit souvent de familles ou de retrait\u00e9s. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">La charge fiscale qui p\u00e8se sur les retrait\u00e9s est d\u2019autant plus probl\u00e9matique, que leur logement leur sert aussi de pr\u00e9voyance vieillesse.<\/span><\/p>\n                    <\/div>\n                \n                            <\/div>\n        <\/div>\n    <\/section>\n\n\n\n\n            <section class=\"orange-text-with-angle-block\">\n            <svg class=\"orange-text-with-angle-block-top\" preserveAspectRatio=\"none\" width=\"1440px\" height=\"109px\" viewBox=\"0 0 1440 109\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\">\n                <g id=\"Page-1\" stroke=\"none\" stroke-width=\"1\" fill=\"none\" fill-rule=\"evenodd\">\n                    <g id=\"Group\" transform=\"translate(0, 0.2334)\">\n                        <polygon id=\"Path\" fill=\"#ed4d38\" points=\"0 108.696194 1440 108.696194 1440 -1.45834818e-15\"><\/polygon>\n                    <\/g>\n                <\/g>\n            <\/svg>\n            <svg class=\"orange-text-with-angle-block-bottom\" preserveAspectRatio=\"none\" width=\"1440px\" height=\"109px\" viewBox=\"0 0 1440 109\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\">\n                <g id=\"Page-1\" stroke=\"none\" stroke-width=\"1\" fill=\"none\" fill-rule=\"evenodd\">\n                    <g id=\"Group\" transform=\"translate(0, 0.2334)\">\n                        <polygon id=\"Path-2\" fill=\"#ed4d38\" points=\"0 108.696194 1440 -2.22137831e-13 0 -2.27373675e-13\"><\/polygon>\n                    <\/g>\n                <\/g>\n            <\/svg>\n            <h3 class=\"mb_0 text-white text-center\">C\u2019est maintenant, OUI \u00e0 la suppression de la valeur locative !<\/h3>\n        <\/section>\n    \n\n\n\n    <section class=\"darum-gehts-block block-paddings\" id=\"ziele_der_reform\">\n        <div class=\"block-bg block-bg-white\" data-color=\"white\"><\/div>\n\n        <div class=\"darum-gehts-block-content\">\n            \n            <div class=\"text-block scrollMagic-block visibleInBackend full\" data-uid=\"69eb2c0c4f38e\">\n                                    <div class=\"title-block-wrapper scrollMagic-block visibleInBackend\" data-uid=\"69eb2c0c4f390\">\n                                                    <p class=\"block-subtitle \">Objectifs de la r\u00e9forme<\/p>\n                        \n                                                    <h2 class=\"\">Plus d\u2019\u00e9quit\u00e9, plus de responsabilit\u00e9 individuelle<\/h2>\n                                            <\/div>\n                \n                                    <div class=\"simple-text-block   scrollMagic-block visibleInBackend\" data-uid=\"69eb2c0c4f392\">\n                        <p>Aujourd&rsquo;hui, l&rsquo;\u00c9tat encourage l&rsquo;endettement des particuliers. La valeur locative p\u00e9nalise ceux qui veulent rembourser leur hypoth\u00e8que.<\/p>\n<p>La propri\u00e9t\u00e9 est un pilier essentiel de la pr\u00e9voyance vieillesse. La suppression de la valeur locative renforce la responsabilit\u00e9 individuelle et permet de vivre en s\u00e9curit\u00e9 dans son logement \u00e0 la retraite.<\/p>\n<p><strong>La r\u00e9forme de l&rsquo;imposition de la propri\u00e9t\u00e9 du logement, attendue de longue date, introduit des incitations majeures :<\/strong><\/p>\n<ul>\n<li>Elle soutient de mani\u00e8re cibl\u00e9e l&rsquo;acc\u00e8s \u00e0 la propri\u00e9t\u00e9 gr\u00e2ce \u00e0 une d\u00e9duction sp\u00e9ciale pour les premiers acqu\u00e9reurs.<\/li>\n<li>Elle corrige une absurdit\u00e9 actuelle o\u00f9 l\u2019endettement est fiscalement encourag\u00e9.<\/li>\n<li>A l\u2019avenir, rembourser ses dettes ne sera plus sanctionn\u00e9.<\/li>\n<\/ul>\n<p>Cette r\u00e9forme, \u00e0 la fois \u00e9quilibr\u00e9e et \u00e9quitable, valorise l\u2019attention port\u00e9e \u00e0 l\u2019\u00e9pargne et renforce la responsabilit\u00e9 individuelle.<\/p>\n                    <\/div>\n                \n                            <\/div>\n        <\/div>\n    <\/section>\n\n\n\n\n    \n\n\n\n    <section class=\"darum-gehts-block block-paddings\" id=\"kernelemente_der_reform\">\n        <div class=\"block-bg block-bg-grey\" data-color=\"grey\"><\/div>\n\n        <div class=\"darum-gehts-block-content\">\n            \n            <div class=\"text-block scrollMagic-block visibleInBackend full\" data-uid=\"69eb2c0c4fe68\">\n                                    <div class=\"title-block-wrapper scrollMagic-block visibleInBackend\" data-uid=\"69eb2c0c4fe6b\">\n                                                    <p class=\"block-subtitle \">El\u00e9ments de la r\u00e9forme<\/p>\n                        \n                                                    <h2 class=\"\">Supprimer enfin l\u2019imp\u00f4t fant\u00f4me<\/h2>\n                                            <\/div>\n                \n                                    <div class=\"simple-text-block   scrollMagic-block visibleInBackend\" data-uid=\"69eb2c0c4fe6d\">\n                        <p>La r\u00e9forme de l&rsquo;imposition de la propri\u00e9t\u00e9 du logement est \u00e9quitable. <strong>Elle comprend les \u00e9l\u00e9ments suivants: <\/strong><\/p>\n<ul>\n<li><strong>Suppression de l\u2019imposition de la valeur locative pour les logements principaux et les r\u00e9sidences secondaires occup\u00e9s par leur propri\u00e9taire.<\/strong><\/li>\n<li><strong>Suppression des d\u00e9ductions pour frais d\u2019entretien pour les logements principaux et les r\u00e9sidences secondaires, sauf exceptions :<\/strong>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">les cantons peuvent maintenir les d\u00e9ductions pour mesures \u00e9nerg\u00e9tiques, environnementales et d\u00e9molition.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">les travaux de conservation du patrimoine restent d\u00e9ductibles au niveau f\u00e9d\u00e9ral et cantonal.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Les frais d\u2019entretien des logements lou\u00e9s ou exploit\u00e9s \u00e0 des fins agricoles restent d\u00e9ductibles, de m\u00eame qu\u2019un abattement proportionnel des int\u00e9r\u00eats de la dette.<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Restriction des d\u00e9ductions pour int\u00e9r\u00eats priv\u00e9s.<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>D\u00e9duction sp\u00e9ciale pour les premiers acqu\u00e9reurs de r\u00e9sidence principale, valable 10 ans.<\/strong><\/li>\n<\/ul>\n<p><strong>La suppression de la valeur locative est plus que jamais n\u00e9cessaire. Tous ceux qui poss\u00e8dent un logement ou veulent en acqu\u00e9rir un ne doivent pas \u00eatre p\u00e9nalis\u00e9s par l\u2019Etat.<\/strong><\/p>\n                    <\/div>\n                \n                            <\/div>\n        <\/div>\n    <\/section>\n\n\n\n\n            <section class=\"orange-text-with-angle-block\">\n            <svg class=\"orange-text-with-angle-block-top\" preserveAspectRatio=\"none\" width=\"1440px\" height=\"109px\" viewBox=\"0 0 1440 109\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\">\n                <g id=\"Page-1\" stroke=\"none\" stroke-width=\"1\" fill=\"none\" fill-rule=\"evenodd\">\n                    <g id=\"Group\" transform=\"translate(0, 0.2334)\">\n                        <polygon id=\"Path\" fill=\"#ed4d38\" points=\"0 108.696194 1440 108.696194 1440 -1.45834818e-15\"><\/polygon>\n                    <\/g>\n                <\/g>\n            <\/svg>\n            <svg class=\"orange-text-with-angle-block-bottom\" preserveAspectRatio=\"none\" width=\"1440px\" height=\"109px\" viewBox=\"0 0 1440 109\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\">\n                <g id=\"Page-1\" stroke=\"none\" stroke-width=\"1\" fill=\"none\" fill-rule=\"evenodd\">\n                    <g id=\"Group\" transform=\"translate(0, 0.2334)\">\n                        <polygon id=\"Path-2\" fill=\"#ed4d38\" points=\"0 108.696194 1440 -2.22137831e-13 0 -2.27373675e-13\"><\/polygon>\n                    <\/g>\n                <\/g>\n            <\/svg>\n            <h3 class=\"mb_0 text-white text-center\">C\u2019est maintenant, OUI \u00e0 la suppression de la valeur locative !<\/h3>\n        <\/section>\n    \n\n\n\n    <section class=\"darum-gehts-block block-paddings\" id=\"wichtig_zu_wissen\">\n        <div class=\"block-bg block-bg-white\" data-color=\"white\"><\/div>\n\n        <div class=\"darum-gehts-block-content\">\n            \n            <div class=\"text-block scrollMagic-block visibleInBackend full\" data-uid=\"69eb2c0c5091c\">\n                                    <div class=\"title-block-wrapper scrollMagic-block visibleInBackend\" data-uid=\"69eb2c0c5091f\">\n                                                    <p class=\"block-subtitle \">Ce qu\u2019il faut savoir<\/p>\n                        \n                                                    <h2 class=\"\">Supprimer l&rsquo;imp\u00f4t sur la valeur locative et soutenir l&rsquo;arr\u00eat\u00e9 f\u00e9d\u00e9ral<\/h2>\n                                            <\/div>\n                \n                                    <div class=\"simple-text-block   scrollMagic-block visibleInBackend\" data-uid=\"69eb2c0c50921\">\n                        <p><strong>La r\u00e9forme de l&rsquo;imposition de la propri\u00e9t\u00e9 du logement comporte deux objets :<\/strong><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Objet<\/span> A:<br \/>\n<strong>Arr\u00eat\u00e9 f\u00e9d\u00e9ral sur le changement de syst\u00e8me de l\u2019imposition de la propri\u00e9t\u00e9 du logement (suppression de la valeur locative)<\/strong><\/li>\n<li><span style=\"font-weight: 400;\">Objet<\/span> B:<br \/>\n<strong>Arr\u00eat\u00e9 f\u00e9d\u00e9ral relatif \u00e0 l\u2019imp\u00f4t immobilier cantonal sur les r\u00e9sidences secondaires<\/strong><\/li>\n<\/ul>\n<p><strong>Seul l\u2019objet B est soumis au vote mais les deux objets sont li\u00e9s<\/strong> : si vous souhaitez enfin supprimer la valeur locative, il vous faut aussi voter \u201coui\u201d \u00e0 l\u2019objet B.<\/p>\n<p>L&rsquo;arr\u00eat\u00e9 f\u00e9d\u00e9ral sur les imp\u00f4ts immobiliers cantonaux (objet B) donne aux cantons la possibilit\u00e9 d&rsquo;introduire un imp\u00f4t sur les r\u00e9sidences secondaires occup\u00e9es par leur propri\u00e9taire. Cela est particuli\u00e8rement pertinent pour les cantons de montagne qui comptent de nombreuses r\u00e9sidences secondaires. Ils peuvent ainsi compenser les pertes de recettes dues \u00e0 la suppression de la valeur locative.<\/p>\n<p>Cette d\u00e9cision ne donne aux cantons que l&rsquo;option d&rsquo;introduire un tel imp\u00f4t par le biais d&rsquo;une loi cantonale. C&rsquo;est \u00e0 chaque canton de d\u00e9cider si un tel imp\u00f4t sera ensuite effectivement introduit.<\/p>\n<p><strong>Votez Oui \u00e0 l\u2019objet B. Et supprimez ainsi l\u2019imp\u00f4t sur la valeur locative.<\/strong><\/p>\n                    <\/div>\n                \n                            <\/div>\n        <\/div>\n    <\/section>\n\n\n\n\n    <section class=\"forms-block block-paddings\" id=\"\">\n        <div class=\"block-bg block-bg-grey\" data-color=\"grey\"><\/div>\n\n        <div class=\"form-content-wrapper\">\n                            <div class=\"title-block-wrapper scrollMagic-block visibleInBackend\" data-uid=\"69eb2c0c56fbd\">\n                    \n                                            <h2 class=\"block-title \">Engagez-vous d\u00e8s maintenant et soutenez la campagne<\/h2>\n                                    <\/div>\n            \n            <div class=\"form-items\">\n                \n                \n                                    <div class=\"form-item scrollMagic-block visibleInBackend delay-0\" data-counter=\"3\" data-uid=\"69eb2c0c56fc2\">\n                        <div 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