Aktualität

Par le Conseil fédéral /

L'ordonnance régissant la vente par correspondance entrera en vigueur le 1er janvier 2019

Lors de sa séance du 15 août 2018, le Conseil fédéral a décidé de mettre en vigueur au 1er janvier 2019 l'ordonnance régissant la vente par correspondance. Ainsi, toutes les parties de la révision partielle de la loi sur la TVA seront mises en œuvre.

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Par l'office fédéral du logement OFL /

Le taux d'intérêt de référence applicable aux contrats de bail reste à 1,5 %

Le taux d’intérêt de référence reste au même niveau que lors de sa dernière publication, à 1,5 %. Il est valable pour la fixation des loyers dans toute la Suisse.

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Par  le Département fédéral de justice et police DFJP /

Lex Koller : le Conseil fédéral renonce, après la consultation, à une révision

Le Conseil fédéral renonce à une révision de la loi sur l’acquisition d’immeubles par des personnes à l’étranger ("lex Koller"). Il a pris cette décision lors de sa séance du 20 juin 2018. Il tire ainsi les conséquences de la consultation, dont les participants ont très majoritairement rejeté la révision envisagée.

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Par TREX - L'Expert Fiduciaire édition 2018-04 /

Droit des sociétés, droit comptable : L’acquisition par la SA et la SÀRL de leurs propres parts de capital

Droit des sociétés, droit comptable : L’acquisition par la SA et la SÀRL de leurs propres parts de capital – 1ère partie : Droit des sociétés, droit comptable, projet de révision du droit de la SA par P. Montavon et M. Schnell Luchsinger.

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Par le Conseil fédéral /

Pénalisation du mariage: rectification d'une erreur dans l'estimation du nombre des couples mariés à deux revenus

Le nombre des couples mariés à deux revenus concernés par la pénalisation fiscale du mariage est nettement plus élevé que ce qu'avait estimé l'Administration fédérale des contributions (AFC).

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Par le Département fédéral des finances /

Redevance des entreprises pour la radio et la télévision

En vertu de la loi fédérale sur la radio et la télévision (LRTV), l’Administration fédérale des contributions (AFC) a reçu le mandat de percevoir la redevance de radio-télévision auprès des entreprises dès le 1er janvier 2019 et reprend ainsi cette tâche dévolue jusqu’alors à Billag.

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