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642.11 LI CH-VD

Art. 72 LOI sur les impôts directs cantonaux (LI) - Taux

Partie II, Titre V
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Art. 72 LI · Taux

1. Les gains immobiliers font l'objet d'une imposition distincte de celle du revenu.

2. L'impôt est dû au moment de l'aliénation déterminante.

3. L'impôt est perçu selon un barème de taux dégressifs en fonction des années de possession, de la manière suivante

Jusqu'à 1 an 30%

1 an - 2 ans 27%

2 ans - 3 ans 24%

3 ans - 4 ans 22%

4 ans- 5 ans 20%

5 ans - 6 ans 18%

6 ans - 7 ans 17%

7 ans - 8 ans 16%

8 ans - 9 ans 15%

9 ans - 10 ans 15%

10 ans - 11 ans 14%

11 ans - 12 ans 14%

12 ans - 13 ans 13%

13 ans - 14 ans 13%

14 ans - 15 ans 12%

15 ans - 16 ans 12%

16 ans - 17 ans 11%

17 ans - 18 ans 11%

18 ans - 19 ans 10%

19 ans - 20 ans 10%

20 ans - 21 ans 9%

21 ans - 22 ans 9%

22 ans - 23 ans 8%

23 ans - 24 ans 8%

dès 24 ans 7%

4. Les années d'occupation prouvées par le contribuable comptent double.

← Art. 71 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 73 LI →

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Décisions judiciaires appliquant cette disposition (9)

FI.2023.0123 · vd (Art. 72 al. 4 LI)
Taxpayers v. Tax Authority on Real Estate Gain Rate Calculation
The appeal was admitted based on the finding that the disputed parcel was occupied by the appellants, justifying the double counting of possession years.
FI.2018.0195 · vd (art. 72 al. 3 LI)
Taxation of Real Estate Gain from Partially Inherited and Partially Converted Property Sale
Used implicitly by confirming the tax rate applied based on the duration of possession (14%).
FI.2008.0118 · vd (art. 72 al. 3 LI)
Heir Property Division and Deferred Succession Tax Calculation
The court applied the 7% rate based on this provision for the entire real estate gain.
FI.2005.0181 · vd (Art. 72 LI)
Taxpayer Appeal Denied for Late Claim of Real Estate Gain Holding Period Adjustment
The core issue revolved around the application of this article concerning the tax rate based on the duration of property possession, although the final order did not explicitly use it to justify the rejection of the appeal on the merits.
FI.2005.0228 · vd (art. 72 al. 3 LI)
Real Estate Gains Tax Calculation Following Divorce Property Transfer
The court ruled that the 7% rate must be applied to the entire real estate gain based on the possession period.
FI.2003.0122 · vd (Art. 72 al. 3 LI)
Taxpayer Appeal Dismissed Due to Procedural Error in Challenging Real Estate Gains Tax Assessment
This provision was cited as the basis for the progressive tax rate schedule based on the years of ownership.
FI.1994.0132 · vd (art. 72 LI)
Taxation Dispute Over Classification of Income Activity Change
This provision regarding similar tax adjustments was cited in the reasoning of the initial administrative decision (which the Tribunal maintained).
FI.1992.0139 · vd (art. 72 LI)
Taxpayer v. Tax Authority: Interim Taxation Procedure Dispute
The court confirmed the calculation of the taxable income of the appellant according to this article, in conjunction with Art. 71 al. 3 LI.
FI.1990.0004 · vd (art. 72 LI)
Taxpayer Appeal of Denial of Intermediate Tax Assessment Based on Cessation of Alimony Payments
Cited in the considerations regarding the proportional conversion of elements changed for interim taxation.