{"id":250,"date":"2025-06-24T17:20:45","date_gmt":"2025-06-24T15:20:45","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=250"},"modified":"2026-04-07T18:28:24","modified_gmt":"2026-04-07T16:28:24","slug":"changement-de-canton-et-gain-immobilier-quel-canton-encaisse-quoi","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/changement-de-canton-et-gain-immobilier-quel-canton-encaisse-quoi\/","title":{"rendered":"Changement de canton et gain immobilier : quel canton encaisse quoi?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\ud83d\udc49 Les contribuables vendent leur logement dans un canton et rach\u00e8tent un nouveau logement dans un autre canton, un peu moins cher que le prix de vente du logement initial. Ils b\u00e9n\u00e9ficient du remploi \u00e0 concurrence du prix d&rsquo;achat du nouveau logement et payent l&rsquo;imp\u00f4t sur les gains immobiliers dans le premier canton pour le surplus.<br><br>\ud83d\udc49 Quelques ann\u00e9es plus tard, les contribuables vendent leur nouveau logement, un peu moins cher que le prix d&rsquo;acquisition. Le fisc de leur \u00ab\u00a0nouveau\u00a0\u00bb canton leur adresse deux taxations, une \u00e0 CHF 0 pour la perte sur la vente du logement et une sur le gain r\u00e9alis\u00e9 dans le premier canton et qui b\u00e9n\u00e9ficiait du remploi.<br><br>\ud83d\udc49 Les juges f\u00e9d\u00e9raux rappellent leur jurisprudence. En cas de report d&rsquo;imposition (remploi) sur le b\u00e9n\u00e9fice d&rsquo;un premier logement, le canton du nouveau logement est exclusivement comp\u00e9tent pour taxer (i) le gain r\u00e9alis\u00e9 dans le premier canton et (ii) dans le second canton, lors de la vente du bien dans le second canton.<br><br>L&rsquo;arr\u00eat est en fran\u00e7ais. Il s&rsquo;agit d&rsquo;un arr\u00eat genevois.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TF, arr\u00eat 9C_109\/2024, du 24 juin 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 Les contribuables vendent leur logement dans un canton et rach\u00e8tent un nouveau logement dans un autre canton, un peu moins cher que le prix de vente du logement initial. Ils b\u00e9n\u00e9ficient du remploi \u00e0 concurrence du prix d&rsquo;achat du nouveau logement et payent l&rsquo;imp\u00f4t sur les gains immobiliers dans le premier canton pour le [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-250","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Changement de canton et gain immobilier : quel canton encaisse quoi? - de le Court<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dlctax.ch\/de\/changement-de-canton-et-gain-immobilier-quel-canton-encaisse-quoi\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Changement de canton et gain immobilier : quel canton encaisse quoi? - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Les contribuables vendent leur logement dans un canton et rach\u00e8tent un nouveau logement dans un autre canton, un peu moins cher que le prix de vente du logement initial. 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