{"id":499,"date":"2026-08-18T11:08:23","date_gmt":"2026-08-18T09:08:23","guid":{"rendered":"https:\/\/dlctax.ch\/?p=499"},"modified":"2026-08-18T11:10:05","modified_gmt":"2026-08-18T09:10:05","slug":"le-fisc-negocie-votre-commission-de-courtage","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/le-fisc-negocie-votre-commission-de-courtage\/","title":{"rendered":"Le fisc n\u00e9gocie votre commission de courtage"},"content":{"rendered":"

La contribuable est active dans le commerce d’immeubles. Lors de la vente d’un immeuble, la contribuable paye \u00e0 un tiers une commission de courtage de 7.7%.

Lors de l’\u00e9tablissement de sa d\u00e9claration fiscale, la contribuable annonce comme frais d\u00e9ductibles la commission de courtage de 7.7%.

Le fisc corrige pour l’imp\u00f4t sur les gains immobiliers (canton moniste) le montant de la commission de courtage pay\u00e9e \u00e0 un tiers pour la plafonner \u00e0 1.5% du prix de vente.

Le fisc base sa position sur la loi fiscale cantonale qui dispose que la commission de courtage usuelle se situe \u00e0 2%, seuil valid\u00e9 par la jurisprudence cantonale (et qui la porte \u00e0 3% dans des cas de biens difficilement vendables).

Devant les juges f\u00e9d\u00e9raux, le fisc n’explique pas pourquoi la commission usuelle de 2% est r\u00e9duite \u00e0 1.5%, alors que la jurisprudence constante soumet une telle r\u00e9duction \u00e0 diverses conditions non remplies en l’esp\u00e8ce.

La contribuable demande, elle, que l’int\u00e9gralit\u00e9 de la commission de courtage soit d\u00e9ductible. Les juges f\u00e9d\u00e9raux retiennent que la LHID en cette mati\u00e8re laisse une latitude aux cantons. La contribuable ne montre pas dans quelle mesure les 2% de la loi cantonale seraient arbitraires.

L’arr\u00eat est en allemand. Il s’agit d’une affaire zuricoise (canton moniste).

TF, arr\u00eat 9C_706\/ 2025, du 17 juillet 2026<\/p>","protected":false},"excerpt":{"rendered":"

La contribuable est active dans le commerce d’immeubles. Lors de la vente d’un immeuble, la contribuable paye \u00e0 un tiers une commission de courtage de 7.7%. Lors de l’\u00e9tablissement de sa d\u00e9claration fiscale, la contribuable annonce comme frais d\u00e9ductibles la commission de courtage de 7.7%. Le fisc corrige pour l’imp\u00f4t sur les gains immobiliers (canton […]<\/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-499","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nLe fisc n\u00e9gocie votre commission de courtage - 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\/le-fisc-negocie-votre-commission-de-courtage\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le fisc n\u00e9gocie votre commission de courtage - de le Court\" \/>\n<meta property=\"og:description\" content=\"La contribuable est active dans le commerce d’immeubles. Lors de la vente d’un immeuble, la contribuable paye \u00e0 un tiers une commission de courtage de 7.7%. Lors de l’\u00e9tablissement de sa d\u00e9claration fiscale, la contribuable annonce comme frais d\u00e9ductibles la commission de courtage de 7.7%. 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