{"id":2163,"date":"2024-09-02T09:16:08","date_gmt":"2024-09-02T07:16:08","guid":{"rendered":"https:\/\/well-phi.com\/?p=2163"},"modified":"2024-09-02T09:17:40","modified_gmt":"2024-09-02T07:17:40","slug":"fiscalite-a-quoi-sattendre","status":"publish","type":"post","link":"https:\/\/well-phi.com\/index.php\/2024\/09\/02\/fiscalite-a-quoi-sattendre\/","title":{"rendered":"Fiscalit\u00e9\u2026 A quoi s\u2019attendre\u00a0?"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.23.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_enable_color=\u00a0\u00bboff\u00a0\u00bb use_background_color_gradient=\u00a0\u00bbon\u00a0\u00bb background_color_gradient_direction=\u00a0\u00bb90deg\u00a0\u00bb background_color_gradient_stops=\u00a0\u00bbrgba(240,242,246,0.5) 0%|rgba(255,255,255,0) 100%\u00a0\u00bb custom_padding=\u00a0\u00bb14px||4px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.23.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb4px|auto||auto||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.23.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;]<\/p>\n<p style=\"text-align: justify;\">Dans un contexte politique voire \u00e9conomique incertain, il est opportun de <strong>rappeler les r\u00e8gles fiscales de r\u00e9troactivit\u00e9, selon l\u2019imposition concern\u00e9e<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Dans cet article, nous revenons sur les timings des \u00e9volutions qui pourraient arriver, en mati\u00e8re d\u2019<span style=\"color: #005995;\"><strong>imp\u00f4t sur le revenu (IR)<\/strong><\/span>, d\u2019<span style=\"color: #005995;\"><strong>imp\u00f4t sur la fortune immobili\u00e8re (IFI)<\/strong><\/span> et de <span style=\"color: #005995;\"><strong>transmission (donation ou succession)<\/strong><\/span>.<\/p>\n<p style=\"text-align: justify;\"><strong><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><\/strong><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"color: #005995;\">1) <span style=\"text-decoration: underline;\">Les impacts en mati\u00e8re d&rsquo;imp\u00f4t sur le revenu<\/span><\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><strong>Concernant l\u2019imposition sur les revenus,<span style=\"text-decoration: underline;\"> une loi de finances adopt\u00e9e avant la fin de l\u2019ann\u00e9e peut impacter l\u2019ensemble des revenus per\u00e7us au cours de celle-ci<\/span><\/strong>.<br \/>En effet, la fiscalit\u00e9 sur les revenus (salaires, pensions, dividendes, BNC, BIC, plus-value\u2026) n\u2019est d\u00e9finitivement connue qu\u2019au 31 d\u00e9cembre en fin d\u2019ann\u00e9e : nous avons d\u00e9j\u00e0 vu des lois de finances promulgu\u00e9es entre No\u00ebl et la Saint Sylvestre !<br \/>Idem pour les pr\u00e9l\u00e8vements sociaux, et les lois de finances pour le financement de la S\u00e9curit\u00e9 Sociale.<\/p>\n<p style=\"text-align: justify;\">Ainsi, <strong><span style=\"color: #005995;\">le bar\u00e8me progressif<\/span><\/strong> (avec 5 tranches allant de 0% \u00e0 45%), voire <strong><span style=\"color: #005995;\">le pr\u00e9l\u00e8vement forfaitaire unique<\/span><\/strong> (12,8% de taux forfaitaire + 17,2% de pr\u00e9l\u00e8vements sociaux) <strong><span style=\"color: #005995;\">pourraient \u00e9voluer d\u2019ici la fin de l\u2019ann\u00e9e, pour l\u2019imposition des revenus per\u00e7us au cours de toute l\u2019ann\u00e9e 2024<\/span><\/strong>.<em><\/em><\/p>\n<table border=\"1\" style=\"width: 100%; border-collapse: collapse; background-color: #ffffff;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><em style=\"text-align: justify;\">A noter que<span style=\"color: #005995;\"><strong>\u00a0certaines impositions sp\u00e9cifiques sont lib\u00e9ratoires, et restent donc d\u00e9finitives<\/strong><\/span>. Elle ne peuvent donc pas faire l\u2019objet de r\u00e9troactivit\u00e9\u00a0: nous pensons ici aux\u00a0<span style=\"color: #005995;\"><strong>plus-values immobili\u00e8res<\/strong><\/span>\u00a0ou<span style=\"color: #005995;\"><strong>\u00a0\u00e0 des rachats de contrats d\u2019assurance-vie dont les primes ont \u00e9t\u00e9 vers\u00e9es avant le 27\/09\/2017<\/strong><\/span>.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><strong><span style=\"color: #005995;\"><\/span><\/strong><\/h3>\n<h3 style=\"text-align: justify;\"><strong><span style=\"color: #005995;\"><\/span><\/strong><\/h3>\n<h3 style=\"text-align: justify;\"><strong><span style=\"color: #005995;\">2) <\/span><\/strong><span style=\"text-decoration: underline;\"><strong><span style=\"color: #005995; text-decoration: underline;\">Les changements en mati\u00e8re d&rsquo;imp\u00f4t sur la fortune<\/span><\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><strong>L\u2019IFI, ou avant 2018 l\u2019ISF, est un imp\u00f4t d\u00fb sur le patrimoine taxable au <span style=\"text-decoration: underline;\">1er\u00a0janvier<\/span><\/strong>.<br \/>Actuellement, l\u2019IFI est d\u00fb par les contribuables d\u00e9tenant des biens et droits immobiliers dont la valeur est sup\u00e9rieure \u00e0 1 300 000 \u20ac.<br \/>Cet imp\u00f4t est d\u00e9clar\u00e9 au cours du printemps, et pay\u00e9 au cours du mois de juin.<\/p>\n<p style=\"text-align: justify;\">Si changement il y a (de r\u00e8gles, de bar\u00e8me et\/ou de p\u00e9rim\u00e8tre) d\u2019ici cette fin d\u2019ann\u00e9e, la nouvelle imposition vot\u00e9e ne pourra pas remettre en cause l\u2019IFI acquitt\u00e9 en 2024.<br \/><span style=\"color: #005995;\"><strong>Une \u00e9ventuelle r\u00e9forme de cet imp\u00f4t ne sera donc applicable qu&rsquo;au 1er\u00a0janvier 2025<\/strong><\/span>.<\/p>\n<table border=\"1\" style=\"width: 100%; border-collapse: collapse; background-color: #ffffff;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><em style=\"text-align: justify;\"><strong><span style=\"color: #005995;\">Il existe un m\u00e9canisme de plafonnement<\/span><\/strong>, consacr\u00e9 par la jurisprudence constitutionnelle, qui garantit que\u00a0<strong><span style=\"text-decoration: underline;\">la charge fiscale de l&rsquo;imp\u00f4t sur la fortune ne peut exc\u00e9der 75% des revenus<\/span><\/strong>.<\/em><br style=\"text-align: justify;\" \/><em style=\"text-align: justify;\">Ce qui oriente vers des strat\u00e9gies de capitalisation, comme dans des enveloppes de type assurance-vie pour g\u00e9rer des actifs financiers, ou des soci\u00e9t\u00e9s \u00e0 l\u2019IS pour g\u00e9rer de l\u2019immobilier de rendement.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><strong><span style=\"color: #005995;\"><\/span><\/strong><\/h3>\n<h3 style=\"text-align: justify;\"><strong><span style=\"color: #005995;\"><\/span><\/strong><\/h3>\n<h3 style=\"text-align: justify;\"><strong><span style=\"color: #005995;\">3) <\/span><\/strong><span style=\"text-decoration: underline;\"><strong><span style=\"color: #005995; text-decoration: underline;\">Les impacts en cas de transmission<\/span><\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><strong>En mati\u00e8re de donation ou de succession, <span style=\"text-decoration: underline;\">il n\u2019y a pas de r\u00e9troactivit\u00e9 fiscale <\/span><\/strong>: les droits de donation ou de succession sont calcul\u00e9s le jour de la transmission, selon les r\u00e8gles en vigueur, au moment de la d\u00e9claration.<\/p>\n<p style=\"text-align: justify;\">D\u00e8s lors, <span style=\"color: #005995;\"><strong>les op\u00e9rations de transmission restent dans le cadre fiscal actuel !<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #005995;\"><strong><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #005995;\"><strong><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #005995;\"><strong><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Dans ce contexte en mouvement, <strong>WELL<span style=\"color: #005995;\">PHI<\/span><\/strong>\u00a0peut vous accompagner dans vos r\u00e9flexions, et vous aider \u00e0 saisir des opportunit\u00e9s patrimoniales et fiscales.<\/p>\n<p style=\"text-align: justify;\">Nous pourrons<strong> r\u00e9aliser un bilan patrimonial, et rechercher des solutions\u00a0personnalis\u00e9es\u00a0et\u00a0adapt\u00e9es\u00a0\u00e0 vos attentes et objectifs<\/strong>\u00a0!<\/p>\n<p style=\"text-align: justify;\">A tr\u00e8s bient\u00f4t !<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans un contexte politique voire \u00e9conomique incertain, il est opportun de rappeler les r\u00e8gles fiscales de r\u00e9troactivit\u00e9, selon l\u2019imposition concern\u00e9e. Dans cet article, nous revenons sur les timings des \u00e9volutions qui pourraient arriver, en mati\u00e8re d\u2019imp\u00f4t sur le revenu (IR), d\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI) et de transmission (donation ou succession). 1) Les impacts [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1028,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[29,36,37,30,27,20,41,34,19,28,42,40,49,44,45],"tags":[],"class_list":["post-2163","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-avocat","category-chef-entreprise","category-expatrie","category-expert-comptable","category-expertise","category-fiscalite-fiscal-impots-taxes-droits","category-gerer","category-gestion-de-patrimoine","category-ingenierie-patrimoniale-conseil-gestion-patrimoine","category-notaire","category-optimiser","category-proteger","category-revenus","category-transmettre","category-vendre"],"_links":{"self":[{"href":"https:\/\/well-phi.com\/index.php\/wp-json\/wp\/v2\/posts\/2163","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/well-phi.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/well-phi.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/well-phi.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/well-phi.com\/index.php\/wp-json\/wp\/v2\/comments?post=2163"}],"version-history":[{"count":5,"href":"https:\/\/well-phi.com\/index.php\/wp-json\/wp\/v2\/posts\/2163\/revisions"}],"predecessor-version":[{"id":2170,"href":"https:\/\/well-phi.com\/index.php\/wp-json\/wp\/v2\/posts\/2163\/revisions\/2170"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/well-phi.com\/index.php\/wp-json\/wp\/v2\/media\/1028"}],"wp:attachment":[{"href":"https:\/\/well-phi.com\/index.php\/wp-json\/wp\/v2\/media?parent=2163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/well-phi.com\/index.php\/wp-json\/wp\/v2\/categories?post=2163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/well-phi.com\/index.php\/wp-json\/wp\/v2\/tags?post=2163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}