{"id":24797,"date":"2026-03-30T09:00:00","date_gmt":"2026-03-30T07:00:00","guid":{"rendered":"https:\/\/www.cvs-avocats.com\/?p=24797"},"modified":"2026-03-25T10:04:35","modified_gmt":"2026-03-25T09:04:35","slug":"loi-de-finances-2026-divers-changements-pour-les-particuliers","status":"publish","type":"post","link":"https:\/\/www.cvs-avocats.com\/fr\/loi-de-finances-2026-divers-changements-pour-les-particuliers\/","title":{"rendered":"Loi de finances 2026 : divers changements pour les particuliers"},"content":{"rendered":"\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>La loi de finances 2026 introduit plusieurs \u00e9volutions en mati\u00e8re de fiscalit\u00e9 des particuliers.<\/p>\n\n\n\n<p>\u2705 Le pr\u00e9l\u00e8vement forfaitaire unique est relev\u00e9 \u00e0 31,4 % en raison de l\u2019augmentation du taux de CSG sur les revenus mobiliers.<br>\u2705 L\u2019option pour le bar\u00e8me de l\u2019imp\u00f4t sur le revenu devient r\u00e9vocable \u00e0 compter des revenus 2026.<br>\u2705 La contribution diff\u00e9rentielle sur les hauts revenus (CDHR) est prolong\u00e9e jusqu\u2019au retour du d\u00e9ficit public sous 3 % du PIB.<\/p>\n\n\n\n<p>Par ailleurs, une nouvelle taxe sur les holdings patrimoniales est instaur\u00e9e, ciblant certains actifs non professionnels, et le plafond de la r\u00e9duction d\u2019imp\u00f4t \u201cColuche\u201d est port\u00e9 \u00e0 2 000 \u20ac.<\/p>\n\n\n\n<p>D\u00e9cryptage r\u00e9alis\u00e9 par Alfred Lortat-Jacob, avocat associ\u00e9, Adrien Raoux, avocat directeur, Baptiste Dupuy-Roudel et Pauline Perroud, avocats du bureau de Paris.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file aligncenter\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/www.cvs-avocats.com\/wp-content\/uploads\/2026\/03\/SWIPE-2-Loi-de-finance-2026.pdf\" type=\"application\/pdf\" style=\"width:100%;height:1170px\" aria-label=\"Contenu embarqu\u00e9 [SWIPE 2] Loi de finance 2026.\"><\/object><a id=\"wp-block-file--media-3a230b2f-8aba-46dd-92fd-d93f09877278\" href=\"https:\/\/www.cvs-avocats.com\/wp-content\/uploads\/2026\/03\/SWIPE-2-Loi-de-finance-2026.pdf\">[SWIPE 2] Loi de finance 2026<\/a><a href=\"https:\/\/www.cvs-avocats.com\/wp-content\/uploads\/2026\/03\/SWIPE-2-Loi-de-finance-2026.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-3a230b2f-8aba-46dd-92fd-d93f09877278\">T\u00e9l\u00e9charger<\/a><\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La loi de finances pour 2026 comporte plusieurs mesures impactant directement la fiscalit\u00e9 des particuliers. Entre \u00e9volution du pr\u00e9l\u00e8vement forfaitaire unique, assouplissement de certaines options fiscales et introduction de nouvelles contributions, ces dispositions traduisent une volont\u00e9 d\u2019adaptation du cadre fiscal aux enjeux budg\u00e9taires actuels, tout en complexifiant les arbitrages patrimoniaux des contribuables.<\/p>\n","protected":false},"author":16,"featured_media":24800,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[14],"tags":[],"class_list":["post-24797","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/24797","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/comments?post=24797"}],"version-history":[{"count":0,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/24797\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/media\/24800"}],"wp:attachment":[{"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=24797"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=24797"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=24797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}