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Forfaits fiscaux en Suisse

mercredi 28 mai 2014 par Jean-Claude Rennwald

 
Nous publions ici la chronique de notre camarde Jean-Claude Rennwald, parue dans la revue Dmocratie&Socialisme de mai. Jean-Claude Rennwald est un militant socialiste et syndical de la Confdration helvtique, ancien dput (PS) au Conseil national suisse.

Un sursis pour les riches trangers

Les riches ressortissants franais et d’autres Etats trangers qui rsident en Suisse peuvent dormir sur leurs deux oreilles, du moins provisoirement. Aprs le Conseil des Etats (Snat), le Conseil national (quivalent de l’Assemble nationale), vient en effet de rejeter l’initiative populaire « Halte aux privilges fiscaux des millionnaires ». Mais le dernier mot appartiendra au peuple suisse. Le Conseil fdral (gouvernement central) n’a toutefois pas encore fix la date de la votation.

Millionnaires contre migrants

Le forfait fiscal, aussi nomm imposition d’aprs la dpense, est rserv en priorit aux ressortissants trangers qui rsident en Suisse mais qui n’exercent aucune activit lucrative. En 2012, 5’634 personnes taient taxes ainsi, pour 695 millions de francs (1 euro = 1,25 franc suisse) de recettes fiscales, tous niveaux confondus (communes, cantons et Confdration). Il s’agit 70 % de retraits. Mais des sportifs et des artistes en bnficient aussi, de mme que de richissimes chefs d’entreprises, comme le Sudois Ingvar Kamprad (PDG d’IKEA et homme le plus riche de Suisse) ou le Russe Viktor Vekselberg (actif dans de nombreux domaines industriels et financiers), qui dirigent leurs consortiums depuis la Suisse. Dans ce pays, ces millionnaires ou milliardaires ne sont pas taxs la source – contrairement des centaines de travailleurs migrants – mais s’acquittent d’un montant forfaitaire.

Cantons touristiques et Monaco la fte

Six cantons suisses, gnralement vocation touristique, recourent davantage ce systme que d’autres. Vaud (Lausanne) est le canton qui compte le plus de bnficiaires de forfaits fiscaux (1’536), devant le Valais (1’300), le Tessin (877), Genve (710), les Grisons (350) et Berne (211).

D’autres pays europens connaissent des pratiques fiscales similaires, notamment l’Autriche, la Grande Bretagne, la Belgique, le Portugal et Monaco. Dtail intressant, la majorit de ces pays font partie, comme la Suisse, de ceux qui accueillent le plus volontiers des capitaux en fuite.

Durcissement de la lgislation…

Sous la pression populaire, toute une srie de cantons (Zurich, Schaffhouse, Appenzell Rhodes extrieures, Ble-Ville et Ble-Campagne) ont mis fin aux forfaits fiscaux, alors que d’autres (Saint-Gall, Thurgovie, Lucerne, Nidwald et Berne) ont durci les conditions d’accs ce rgime fiscal particulier. Des votations sur cette question sont en outre prvues prochainement Genve et au Tessin.

Face au mcontentement grandissant, des mesures ont t prises pour rendre plus svres les conditions d’octroi des forfaits compter de 2016. La facture fiscale des riches trangers va donc lgrement augmenter. l’avenir, la dpense minimale prise en compte dans le cadre des impts fdral et cantonal s’lvera sept fois le loyer ou la valeur locative du logement, au lieu de cinq aujourd’hui. Pour l’impt fdral direct, le seuil du revenu imposable sera fix 400’000 francs.

… mais pas suffisant pour la gauche

Ces quelques progrs ne sont pas insignifiants, mais le Parti socialiste et les autres forces de gauche les jugent totalement insuffisants. Etoile montante du PS suisse, le Valaisan Mathias Reynard a ainsi soulign qu’un « principe est en jeu : l’quit devant l’impt, sans privilge, sans passe-droit, alors que son camarade Stphane Rossini a critiqu la « logique purement comptable et goste » des partisans des forfaits fiscaux. Quant Regula Rytz, coprsidente des Verts suisses, elle s’est demande pourquoi le tennisman Roger Federer n’y avait pas droit alors que Johnny Hallyday a pu en profiter lorsqu’il tait tabli dans la station bernoise de Gstaad.

Pour la majorit bourgeoise du Conseil national, l’initiative de la gauche aurait pour unique effet de « tuer la poule aux œufs d’or ». Son acceptation par le peuple pourrait faire fuir jusqu’ 80 % des contribuables trangers concerns. Mais cette affirmation est purement idologique, car Zurich, par exemple, la perte de recettes fiscales (20 millions) dcoulant de l’abrogation des forfaits sur le plan cantonal et du dpart d’un certain nombre « de rfugis fiscaux » a t plus que compense par une imposition normale des riches trangers qui sont rests dans ce canton. Notons enfin que ceux qui dfendent le principe des forfaits fiscaux sont les mmes qui ont combattu l’introduction d’un salaire minimum lgal. On vous le disait : les classes sociales existent aussi en Suisse !

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