{"id":4801,"date":"2026-07-16T11:46:28","date_gmt":"2026-07-16T09:46:28","guid":{"rendered":"https:\/\/www.exacomaudit.com\/nota-congiunta-n-13-2026-le-nuove-norme-relative-allimposta-sul-patrimonio-in-tunisia\/"},"modified":"2026-07-16T11:46:28","modified_gmt":"2026-07-16T09:46:28","slug":"nota-congiunta-n-13-2026-le-nuove-norme-relative-allimposta-sul-patrimonio-in-tunisia","status":"publish","type":"post","link":"https:\/\/www.exacomaudit.com\/it\/nota-congiunta-n-13-2026-le-nuove-norme-relative-allimposta-sul-patrimonio-in-tunisia\/","title":{"rendered":"Nota congiunta n. 13\/2026: le nuove norme relative all\u2019imposta sul patrimonio in Tunisia"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4801\" class=\"elementor elementor-4801\">\n\t\t\t\t<div class=\"elementor-element elementor-element-03d3347 e-flex e-con-boxed e-con e-parent\" data-id=\"03d3347\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b5b262 elementor-widget elementor-widget-page-title\" data-id=\"2b5b262\" data-element_type=\"widget\" data-widget_type=\"page-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\n\t\t<div class=\"hfe-page-title hfe-page-title-wrapper elementor-widget-heading\">\n\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.exacomaudit.com\/it\/\">\n\t\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\n\t\t\t\t\t\t\t\t\n\t\t\t\tNota congiunta n. 13\/2026: le nuove norme relative all\u2019imposta sul patrimonio in Tunisia  \n\t\t\t<\/h1 > \n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6569e7c elementor-widget elementor-widget-hfe-breadcrumbs-widget\" data-id=\"6569e7c\" data-element_type=\"widget\" data-widget_type=\"hfe-breadcrumbs-widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav aria-label=\"Breadcrumb\"><ul class=\"hfe-breadcrumbs hfe-breadcrumbs-show-home\"><li class=\"hfe-breadcrumbs-item hfe-breadcrumbs-first\"><span class=\"hfe-breadcrumbs-home-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-home\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M280.37 148.26L96 300.11V464a16 16 0 0 0 16 16l112.06-.29a16 16 0 0 0 15.92-16V368a16 16 0 0 1 16-16h64a16 16 0 0 1 16 16v95.64a16 16 0 0 0 16 16.05L464 480a16 16 0 0 0 16-16V300L295.67 148.26a12.19 12.19 0 0 0-15.3 0zM571.6 251.47L488 182.56V44.05a12 12 0 0 0-12-12h-56a12 12 0 0 0-12 12v72.61L318.47 43a48 48 0 0 0-61 0L4.34 251.47a12 12 0 0 0-1.6 16.9l25.5 31A12 12 0 0 0 45.15 301l235.22-193.74a12.19 12.19 0 0 1 15.3 0L530.9 301a12 12 0 0 0 16.9-1.6l25.5-31a12 12 0 0 0-1.7-16.93z\"><\/path><\/svg><\/span><a href=\"https:\/\/www.exacomaudit.com\/it\/\"><span class=\"hfe-breadcrumbs-text\">Accueil<\/span><\/a><\/li><\/ul><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de44309 e-flex e-con-boxed e-con e-parent\" data-id=\"de44309\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f4d96dc elementor-widget elementor-widget-text-editor\" data-id=\"f4d96dc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"margin-top: 6.0pt; text-align: justify; line-height: 115%;\">La publication de la Note Commune n\u00b013\/2026 par la Direction G\u00e9n\u00e9rale des \u00c9tudes et de la L\u00e9gislation Fiscales (DGELF), en date du 11 juin 2026, constitue une \u00e9tape majeure dans la mise en \u0153uvre du nouvel imp\u00f4t sur la fortune instaur\u00e9 par l\u2019article 88 de la Loi de Finances pour l\u2019ann\u00e9e 2026.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify; line-height: 115%;\">Ce texte apporte les pr\u00e9cisions attendues sur les modalit\u00e9s d\u2019application de cet imp\u00f4t et fixe la doctrine administrative relative \u00e0 la d\u00e9termination de l\u2019assiette imposable, aux actifs concern\u00e9s ainsi qu\u2019aux conditions d\u2019exon\u00e9ration.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify; line-height: 115%;\">Cette r\u00e9forme marque un changement important dans l\u2019approche fiscale tunisienne du patrimoine. En effet, la logique d\u2019une imposition limit\u00e9e au patrimoine immobilier laisse d\u00e9sormais place \u00e0 une vision globale int\u00e9grant l\u2019ensemble des actifs d\u00e9tenus par les personnes physiques, notamment les biens immobiliers, les biens mobiliers et les actifs financiers.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e776dd6 elementor-widget elementor-widget-heading\" data-id=\"e776dd6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">1. Champ d\u2019application, seuil d\u2019imposition et bar\u00e8me progressif<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f825db elementor-widget elementor-widget-text-editor\" data-id=\"4f825db\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019imp\u00f4t sur la fortune concerne les personnes physiques dont la valeur nette globale du patrimoine atteint ou d\u00e9passe le seuil de 3 millions de dinars tunisiens (MDT), appr\u00e9ci\u00e9e au 1er janvier de l\u2019ann\u00e9e d\u2019imposition.<\/p>\n<p>L\u2019\u00e9valuation du patrimoine prend en consid\u00e9ration les biens d\u00e9tenus par le contribuable ainsi que ceux appartenant \u00e0 son conjoint et \u00e0 ses enfants mineurs \u00e0 charge.<\/p>\n<p>L\u2019administration fiscale retient un bar\u00e8me progressif compos\u00e9 de deux tranches :<\/p>\n<ul>\n<li><strong>0,5 %<\/strong> applicable \u00e0 la fraction du patrimoine net comprise entre 3 MDT et 5 MDT ;<\/li>\n<li><strong>1 %<\/strong> applicable \u00e0 la fraction d\u00e9passant 5 MDT.<\/li>\n<\/ul>\n<p>Si le principe g\u00e9n\u00e9ral appara\u00eet relativement clair, les principales difficult\u00e9s r\u00e9sident dans l\u2019identification des actifs entrant dans l\u2019assiette taxable et dans l\u2019interpr\u00e9tation des r\u00e9gimes d\u2019exon\u00e9ration pr\u00e9vus par la r\u00e9glementation.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da674f elementor-widget elementor-widget-heading\" data-id=\"2da674f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">2. Les d\u00e9p\u00f4ts bancaires : une distinction importante entre \u00e9pargne et liquidit\u00e9s<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf18f2d elementor-widget elementor-widget-text-editor\" data-id=\"bf18f2d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019un des apports majeurs de la Note Commune concerne le traitement fiscal des avoirs financiers d\u00e9tenus aupr\u00e8s des \u00e9tablissements bancaires et financiers.<\/p>\n<p>Contrairement \u00e0 une lecture extensive de l\u2019exon\u00e9ration pr\u00e9vue par l\u2019article 88 de la Loi de Finances, l\u2019administration adopte une interpr\u00e9tation restrictive en distinguant les produits d\u2019\u00e9pargne b\u00e9n\u00e9ficiant d\u2019une exon\u00e9ration et les placements assimil\u00e9s \u00e0 des liquidit\u00e9s taxables.<\/p>\n<p>Sont notamment exclus de l\u2019assiette de l\u2019imp\u00f4t :<\/p>\n<ul>\n<li>les comptes d\u2019\u00e9pargne classiques ouverts aupr\u00e8s des banques ou de la Poste ;<\/li>\n<li>les comptes d\u2019\u00e9pargne-logement et d\u2019\u00e9pargne-\u00e9tudes ;<\/li>\n<li>les comptes d\u2019\u00e9pargne-investissement destin\u00e9s au financement de projets ou au remploi du capital ;<\/li>\n<li>les contrats d\u2019assurance-vie, contrats Takaful et plans d\u2019\u00e9pargne retraite.<\/li>\n<\/ul>\n<p>\u00c0 l\u2019inverse, certains instruments financiers demeurent imposables, notamment :<\/p>\n<ul>\n<li>les comptes courants et comptes ch\u00e8ques ;<\/li>\n<li>les comptes \u00e0 terme ;<\/li>\n<li>les bons de caisse.<\/li>\n<\/ul>\n<p>Cette distinction constitue un enjeu important pour les contribuables disposant de disponibilit\u00e9s financi\u00e8res significatives. Les liquidit\u00e9s conserv\u00e9es \u00e0 court terme dans des comptes courants ou sous forme de placements r\u00e9mun\u00e9r\u00e9s peuvent ainsi augmenter sensiblement la base imposable \u00e0 l\u2019imp\u00f4t sur la fortune.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1609d56 elementor-widget elementor-widget-heading\" data-id=\"1609d56\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">3. Les participations dans les soci\u00e9t\u00e9s : la notion de bien professionnel au c\u0153ur du dispositif<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3463c2 elementor-widget elementor-widget-text-editor\" data-id=\"e3463c2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La Note Commune confirme que les actions et parts sociales constituent, en principe, des \u00e9l\u00e9ments du patrimoine mobilier soumis \u00e0 l\u2019imp\u00f4t sur la fortune.<\/p>\n<p>Toutefois, une exon\u00e9ration peut \u00eatre appliqu\u00e9e lorsque ces titres correspondent \u00e0 des biens professionnels, sous certaines conditions.<\/p>\n<p>Pour les soci\u00e9t\u00e9s de capitaux telles que les SA, SARL et SUARL, l\u2019exon\u00e9ration est subordonn\u00e9e notamment \u00e0 une condition de d\u00e9tention majoritaire : le contribuable, avec ses enfants mineurs, doit d\u00e9tenir directement au moins 50 % du capital social.<\/p>\n<p>Deux limites importantes ressortent de cette doctrine :<\/p>\n<ul>\n<li><strong>la d\u00e9tention directe est exig\u00e9e<\/strong> : les participations d\u00e9tenues par l\u2019interm\u00e9diaire de holdings ou de structures interm\u00e9diaires ne b\u00e9n\u00e9ficient pas de l\u2019exon\u00e9ration ;<\/li>\n<li><strong>le seuil de 50 % constitue une condition d\u00e9terminante<\/strong> : un associ\u00e9 d\u00e9tenant 49 % du capital d\u2019une soci\u00e9t\u00e9 peut voir l\u2019int\u00e9gralit\u00e9 de sa participation int\u00e9gr\u00e9e dans l\u2019assiette imposable, m\u00eame si cette participation repr\u00e9sente son principal outil professionnel.<\/li>\n<\/ul>\n<p>Concernant les soci\u00e9t\u00e9s de personnes, notamment les SNC et certaines soci\u00e9t\u00e9s assimil\u00e9es, l\u2019administration reconna\u00eet une approche plus favorable. Les parts d\u00e9tenues peuvent b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration lorsque la soci\u00e9t\u00e9 exerce une activit\u00e9 professionnelle effective, sans condition de seuil de d\u00e9tention.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0432e14 elementor-widget elementor-widget-heading\" data-id=\"0432e14\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">4. Valorisation des titres : un enjeu majeur pour les participations non cot\u00e9es<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-faed58a elementor-widget elementor-widget-text-editor\" data-id=\"faed58a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"margin-top: 6.0pt; text-align: justify; line-height: 115%;\">La d\u00e9termination de la valeur des titres constitue \u00e9galement un point sensible.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify; line-height: 115%;\">Pour les titres cot\u00e9s en bourse, la r\u00e8gle retenue est relativement simple : la valeur correspond au cours de cl\u00f4ture enregistr\u00e9 au 31 d\u00e9cembre de l\u2019ann\u00e9e pr\u00e9c\u00e9dant l\u2019imposition.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify; line-height: 115%;\">Pour les titres non cot\u00e9s, la Note Commune privil\u00e9gie une valorisation bas\u00e9e sur la valeur comptable, notamment \u00e0 travers la situation nette de la soci\u00e9t\u00e9.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify; line-height: 115%;\">Cette m\u00e9thode, bien qu\u2019elle puisse limiter les \u00e9carts li\u00e9s aux \u00e9valuations de march\u00e9, n\u00e9cessite une attention particuli\u00e8re. Les \u00e9l\u00e9ments tels que les \u00e9carts de r\u00e9\u00e9valuation, les provisions, les r\u00e9sultats accumul\u00e9s ou encore les comptes courants d\u2019associ\u00e9s peuvent avoir un impact significatif sur la valeur retenue.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify; line-height: 115%;\">Une documentation comptable rigoureuse devient donc indispensable afin de s\u00e9curiser la position fiscale du contribuable en cas de contr\u00f4le.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-508f8b3 elementor-widget elementor-widget-heading\" data-id=\"508f8b3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Conclusion : vers une nouvelle approche de la gestion patrimoniale<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2000b90 elementor-widget elementor-widget-text-editor\" data-id=\"2000b90\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"margin-top: 6.0pt; text-align: justify; line-height: 115%;\">La Note Commune n\u00b013\/2026 apporte un cadre d\u2019application plus pr\u00e9cis au nouvel imp\u00f4t sur la fortune tunisien, tout en introduisant de nouveaux enjeux en mati\u00e8re de structuration patrimoniale.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify; line-height: 115%;\">Les choix relatifs \u00e0 la conservation des liquidit\u00e9s, \u00e0 la nature des placements financiers ou encore au mode de d\u00e9tention des participations professionnelles deviennent d\u00e9sormais des \u00e9l\u00e9ments essentiels dans la strat\u00e9gie fiscale des contribuables concern\u00e9s.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify; line-height: 115%;\">Pour les experts-comptables, conseillers fiscaux et professionnels du chiffre, la mission ne se limite plus \u00e0 la pr\u00e9paration d\u00e9clarative. Elle implique d\u00e9sormais une analyse globale du patrimoine, une identification des risques fiscaux et un accompagnement dans la mise en place de structures adapt\u00e9es permettant d\u2019assurer conformit\u00e9 et optimisation dans le respect de la r\u00e9glementation en vigueur.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nota congiunta n. 13\/2026: le nuove norme relative all\u2019imposta sul patrimonio in Tunisia Home La publication de la Note Commune n\u00b013\/2026 par la Direction G\u00e9n\u00e9rale des \u00c9tudes et de la L\u00e9gislation Fiscales (DGELF), en date du 11 juin 2026, constitue une \u00e9tape majeure dans la mise en \u0153uvre du nouvel imp\u00f4t sur la fortune instaur\u00e9<\/p>\n","protected":false},"author":2,"featured_media":4799,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[20,9],"tags":[],"class_list":["post-4801","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-notizie","category-senza-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - 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