{"id":32028,"date":"2022-06-29T15:03:44","date_gmt":"2022-06-29T13:03:44","guid":{"rendered":"https:\/\/swiss21.org\/blog\/das-wichtigste-zur-quellensteuer-in-der-schweiz\/"},"modified":"2023-01-19T13:39:42","modified_gmt":"2023-01-19T12:39:42","slug":"impot-a-la-source","status":"publish","type":"post","link":"https:\/\/old.swiss21.org\/fr\/impot-a-la-source\/","title":{"rendered":"L’essentiel sur l’imp\u00f4t \u00e0 la source en suisse"},"content":{"rendered":"

[et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbText en dessous des Tabs\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|-20px||-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.19.4″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb min_height=\u00a0\u00bb25px\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb sticky_enabled=\u00a0\u00bb0″]<\/p>\n

Au niveau f\u00e9d\u00e9ral, la Conf\u00e9d\u00e9ration suisse a ses propres r\u00e8gles fiscales, qui s’appliquent \u00e0 l’ensemble du territoire suisse et donc \u00e0 tous les cantons. L’imp\u00f4t anticip\u00e9 sur les revenus du capital, l’imp\u00f4t \u00e0 la source, est particuli\u00e8rement important dans cette situation.<\/p>\n

L’imp\u00f4t anticip\u00e9 est un imp\u00f4t de garantie qui est pr\u00e9lev\u00e9 au lieu de la vente et qui peut \u00eatre rembours\u00e9. L’imp\u00f4t anticip\u00e9 suisse est impos\u00e9 gr\u00e2ce \u00e0 la loi \u00e0 un taux de 35%. Les b\u00e9n\u00e9ficiaires de revenus impos\u00e9s \u00e0 la source qui r\u00e9sident en dehors de la Suisse peuvent demander un remboursement ou utiliser les conventions de double imposition existantes pour imputer l’imp\u00f4t.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb1\u00e8re image\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb25px|-20px|25px|-20px|true|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/swiss21.org\/wp-content\/uploads\/2022\/06\/warum-die-quellensteuer-erhoben.jpg\u00a0\u00bb title_text=\u00a0\u00bbPourquoi le pr\u00e9l\u00e8vement \u00e0 la source est-il effectu\u00e9 ?\u00a0\u00bb force_fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.0″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb1er paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb||0px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n

Pourquoi le pr\u00e9l\u00e8vement \u00e0 la source est-il effectu\u00e9 ?<\/h2>\n

L’\u00c9tat a diff\u00e9rentes missions qui sont inscrites dans la Constitution et dans la l\u00e9gislation. Les contribuables, personnes physiques ou morales, paient des imp\u00f4ts \u00e0 l’\u00c9tat afin de pouvoir s’acquitter de ces obligations financi\u00e8res. Dans la Constitution et les lois, ces pr\u00e9l\u00e8vements sont appel\u00e9s imp\u00f4ts.<\/p>\n

Cette taxe vise \u00e0 inciter les contribuables nationaux \u00e0 d\u00e9clarer leurs revenus du capital. La retenue \u00e0 la source est une charge fiscale d\u00e9finitive pour les contribuables non-r\u00e9sidents. Seule une convention de double imposition entre la Suisse et le lieu de r\u00e9sidence du b\u00e9n\u00e9ficiaire des revenus peut donner lieu \u00e0 un remboursement partiel ou total.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb2\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n

Comment l’imp\u00f4t \u00e0 la source est-il pr\u00e9lev\u00e9 ?<\/h2>\n

Les revenus d’int\u00e9r\u00eats et de dividendes de source suisse, les gains de loteries suisses et certaines prestations d’assurance sont soumis \u00e0 l’imp\u00f4t anticip\u00e9 suisse. L’imp\u00f4t \u00e0 la source est calcul\u00e9 sur le revenu brut et est imm\u00e9diatement d\u00e9duit du revenu brut par le d\u00e9biteur de la prestation imposable (par ex. employeur, assurance, organisateur, caisse de pension) et vers\u00e9 \u00e0 l’administration fiscale comp\u00e9tente.<\/p>\n

Le revenu brut total de tous les emplois, y compris les revenus accessoires (par exemple, les prestations d’assurance invalidit\u00e9 ou accident, etc. Dans les cas o\u00f9 les travailleurs \u00e0 temps partiel ont plusieurs emplois ou re\u00e7oivent un compl\u00e9ment de salaire, le revenu utilis\u00e9 pour calculer le taux doit \u00eatre extrapol\u00e9<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb3\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|-20px||-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n

Qui paie l’imp\u00f4t \u00e0 la source ?<\/h2>\n
\n
Les travailleurs \u00e9trangers qui travaillent en Suisse doivent payer l’imp\u00f4t \u00e0 la source, \u00e0 moins qu’ils ne soient titulaires d’un permis d’\u00e9tablissement (permis C). Il peut s’agir de personnes titulaires d’une autorisation de s\u00e9jour (permis B) ou d’une autorisation de s\u00e9jour de courte dur\u00e9e et qui sont fiscalement domicili\u00e9es en Suisse (permis L). Dans ce cas, l’imp\u00f4t \u00e0 la source est d\u00e9duit du salaire et vers\u00e9 directement par l’employeur aux autorit\u00e9s fiscales.<\/div>\n
\u00a0<\/div>\n
\n

Les personnes qui ne sont pas domicili\u00e9es en Suisse pour des raisons fiscales, mais qui y travaillent de mani\u00e8re temporaire ou permanente, doivent \u00e9galement payer l’imp\u00f4t \u00e0 la source (par exemple les frontaliers ou les r\u00e9sidents hebdomadaires internationaux).<\/p>\n

\u00a0<\/div>\n<\/div>\n<\/div>\n
\n
\u00a0<\/div>\n
\u00a0<\/div>\n<\/div>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbCall to action piero swiss21″ _builder_version=\u00a0\u00bb4.16″ background_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb use_background_color_gradient=\u00a0\u00bbon\u00a0\u00bb background_color_gradient_direction=\u00a0\u00bb90deg\u00a0\u00bb background_color_gradient_stops=\u00a0\u00bbrgba(0,0,0,0.75) 0%|rgba(255,255,255,0) 100%\u00a0\u00bb background_color_gradient_overlays_image=\u00a0\u00bbon\u00a0\u00bb background_color_gradient_start=\u00a0\u00bbrgba(0,0,0,0.75)\u00a0\u00bb background_color_gradient_end=\u00a0\u00bbrgba(255,255,255,0)\u00a0\u00bb background_image=\u00a0\u00bbhttps:\/\/swiss21.org\/wp-content\/uploads\/2022\/02\/swiss21-abaninja-banner1.png\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb max_width=\u00a0\u00bb1250px\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb25px||25px||true|false\u00a0\u00bb custom_padding=\u00a0\u00bb110px|0px|110px|0px\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb2_3,1_3″ _builder_version=\u00a0\u00bb4.16″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb2_3″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.0″ text_font=\u00a0\u00bb||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#ffffff\u00a0\u00bb text_font_size=\u00a0\u00bb18px\u00a0\u00bb text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb||||||||\u00a0\u00bb header_text_color=\u00a0\u00bb#ffffff\u00a0\u00bb header_font_size=\u00a0\u00bb24px\u00a0\u00bb header_3_font=\u00a0\u00bb|600|||||||\u00a0\u00bb header_3_font_size=\u00a0\u00bb28px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb header_4_font=\u00a0\u00bb|600|||||||\u00a0\u00bb header_4_font_size=\u00a0\u00bb36px\u00a0\u00bb header_4_line_height=\u00a0\u00bb1.4em\u00a0\u00bb background_layout=\u00a0\u00bbdark\u00a0\u00bb custom_margin=\u00a0\u00bb|||\u00a0\u00bb header_4_font_size_tablet=\u00a0\u00bb36px\u00a0\u00bb header_4_font_size_phone=\u00a0\u00bb28px\u00a0\u00bb header_4_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n

Avec Swiss21, les t\u00e2ches administratives appartiennent au pass\u00e9<\/h3>\n

Effectuez des devis, des factures, des notes de frais et des paiements en quelques clics.<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_3″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_button button_url=\u00a0\u00bbhttps:\/\/portal.swiss21.org\/signup\u00a0\u00bb url_new_window=\u00a0\u00bbon\u00a0\u00bb button_text=\u00a0\u00bbCommencer gratuitement\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.0″ custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb14px\u00a0\u00bb button_text_color=\u00a0\u00bb#ffffff\u00a0\u00bb button_bg_color=\u00a0\u00bb#e41f13″ button_border_width=\u00a0\u00bb0px\u00a0\u00bb button_border_radius=\u00a0\u00bb100px\u00a0\u00bb button_font=\u00a0\u00bb|600||on|||||\u00a0\u00bb button_use_icon=\u00a0\u00bboff\u00a0\u00bb background_layout=\u00a0\u00bbdark\u00a0\u00bb custom_margin=\u00a0\u00bb60px||||false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_padding=\u00a0\u00bb12px|36px|12px|36px|true|false\u00a0\u00bb box_shadow_style=\u00a0\u00bbpreset1″ box_shadow_blur=\u00a0\u00bb16px\u00a0\u00bb box_shadow_color=\u00a0\u00bbrgba(0,0,0,0.16)\u00a0\u00bb button_letter_spacing_hover=\u00a0\u00bb0″ locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb button_text_size__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_one_text_size__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_two_text_size__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_text_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_one_text_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_two_text_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_border_width__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_one_border_width__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_two_border_width__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_border_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_one_border_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_two_border_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_border_radius__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_one_border_radius__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_two_border_radius__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_letter_spacing__hover_enabled=\u00a0\u00bbon\u00a0\u00bb button_letter_spacing__hover=\u00a0\u00bb0″ button_one_letter_spacing__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_two_letter_spacing__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_one_bg_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_two_bg_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb9\u00e8me paragraphe + Table Maker\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|-20px|40px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.0″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n

Tableau comparatif des cantons<\/h2>\n

L’imp\u00f4t \u00e0 la source n’est pas uniforme en Suisse, il diff\u00e8re d’un canton \u00e0 l’autre. De plus, les pr\u00e9l\u00e8vements varient en fonction de la situation du travailleur. Le taux applicable \u00e0 une personne d\u00e9pend de son \u00e9tat civil, du fait que son ou sa partenaire travaille ou non, du nombre d’enfants et de sa religion. Les groupes tarifaires les plus courants sont \u00e9num\u00e9r\u00e9s ci-dessous :<\/p>\n

Tarif A : C\u00e9libataire, divorc\u00e9(e), s\u00e9par\u00e9(e) ou veuf(ve)
Tarif B : Couples mari\u00e9s avec un seul revenu (avec ou sans enfants)
Tarif C : Couples mari\u00e9s avec deux revenus (avec ou sans enfants)
Tarif D : B\u00e9n\u00e9ficiaires d’une activit\u00e9 secondaire<\/p>\n

[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.16″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n

Les lois fiscales \u00e9tant diff\u00e9rentes d’un canton \u00e0 l’autre, la comparaison doit \u00eatre effectu\u00e9e de mani\u00e8re subjective. En r\u00e8gle g\u00e9n\u00e9rale, on peut dire Un contribuable c\u00e9libataire, domicili\u00e9 dans le canton et la ville du Jura, sans enfant, sans confession et avec un revenu salarial brut de 150’000 francs paierait PLUS d’imp\u00f4ts sur le revenu qu’un contribuable mari\u00e9, domicili\u00e9 dans le m\u00eame canton et la ville du Jura, avec deux enfants, sans confession et avec un revenu salarial brut de 150’000 francs \u00e9galement.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb5\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n

Qu’advient-il de mes d\u00e9ductions ?<\/h2>\n

La retenue \u00e0 la source comprend les imp\u00f4ts d’\u00c9tat et communaux, l’imp\u00f4t f\u00e9d\u00e9ral direct et les imp\u00f4ts eccl\u00e9siastiques. Cette d\u00e9duction permet d’accomplir les diff\u00e9rentes t\u00e2ches de l’\u00c9tat.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb6\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|-20px||-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.0″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n

\n
\n
\n

Puis-je remplir une de\u0301claration d’impo\u0302t normale de manie\u0300re re\u0301troactive ou comple\u0301mentaire ?<\/h2>\n
\n
\n
\n

Le syste\u0300me de l’impo\u0302t a\u0300 la source diffe\u0300re du syste\u0300me fiscal re\u0301gulier auquel sont soumis les citoyens suisses et les travailleurs e\u0301trangers titulaires d’un permis C. Le syste\u0300me de l’impo\u0302t a\u0300 la source est un syste\u0300me d’imposition a\u0300 la source : Ils rec\u0327oivent leur salaire de leur employeur apre\u0300s de\u0301duction de leur part des cotisations de se\u0301curite\u0301 sociale et ils paient l’impo\u0302t aux autorite\u0301s fiscales chaque mois ou chaque trimestre a\u0300 titre provisoire.<\/p>\n

Ce groupe (soumis au re\u0301gime fiscal normal) est tenu de de\u0301poser une de\u0301claration d’impo\u0302t a\u0300 la fin de l’anne\u0301e fiscale, car la charge fiscale finale est de\u0301termine\u0301e par l’e\u0301valuation a posteriori de l’administration fiscale. En revanche, les personnes soumises a\u0300 la retenue a\u0300 la source ne sont pas tenues de faire une de\u0301claration d’impo\u0302t.<\/p>\n

Exception<\/p>\n

Si le salaire annuel brut est supe\u0301rieur a\u0300 120 000 francs, l’employe\u0301 doit payer l’impo\u0302t a\u0300 la source a\u0300 la fin de l’anne\u0301e fiscale et de\u0301poser une de\u0301claration d’impo\u0302t ordinaire.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

 <\/p>\n<\/div>\n<\/div>\n<\/div>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb2\u00e8me image\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb25px|-20px|25px|-20px|true|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/swiss21.org\/wp-content\/uploads\/2022\/06\/Rechte-der-quellensteuerpflichtigen-Arbeitnehmer.jpg\u00a0\u00bb title_text=\u00a0\u00bbDroits-des-salari\u00e9s-soumis-\u00e0-la-source\u00a0\u00bb force_fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.0″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb7\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.19.4″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb||0px|||\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb sticky_enabled=\u00a0\u00bb0″]<\/p>\n

Droits des travailleurs soumis \u00e0 l’imp\u00f4t \u00e0 la source<\/h2>\n

En tant qu’employ\u00e9 soumis \u00e0 l’imp\u00f4t \u00e0 la source (l’imp\u00f4t \u00e0 la source d\u00e9duit est attest\u00e9 sur les fiches de paie et le certificat de salaire) :<\/p>\n

    \n
  • Si vous n’\u00eates pas d’accord avec la retenue \u00e0 la source effectu\u00e9e par votre employeur (erreur dans la d\u00e9termination du revenu brut imposable\/d\u00e9terminant ou dans l’application du bar\u00e8me), vous pouvez demander jusqu’\u00e0 la fin mars de l’ann\u00e9e suivante une d\u00e9cision concernant l’existence et l’\u00e9tendue de votre obligation de retenue \u00e0 la source.<\/li>\n
  • Si vous n’\u00eates pas soumis d’office \u00e0 la taxation ordinaire a posteriori, vous pouvez d\u00e9poser une demande de taxation ordinaire a posteriori jusqu’\u00e0 la fin mars de l’ann\u00e9e suivante.<\/li>\n
  • Vous avez le droit de d\u00e9poser une plainte si vous n’\u00eates pas d’accord avec les jugements concernant la retenue \u00e0 la source ou les taxations ordinaires ult\u00e9rieures.<\/li>\n<\/ul>\n

    [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb8\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.19.4″ ul_line_height=\u00a0\u00bb1.8em\u00a0\u00bb background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb sticky_enabled=\u00a0\u00bb0″]<\/p>\n

    \n
    \n
    \n

    Obligations des travailleurs soumis a\u0300 l’impo\u0302t a\u0300 la source<\/h2>\n
    \n
    \n
    \n

    En tant que travailleur assujetti a\u0300 l’impo\u0302t a\u0300 la source, vous avez les obligations suivantes :<\/p>\n

      \n
    • \n
        \n
      • Ils doivent tout mettre en \u0153uvre pour assurer une perception comple\u0300te et correcte de la retenue a\u0300 la source.<\/li>\n
      • Ils doivent fournir des informations orales et e\u0301crites aux autorite\u0301s fiscales et pre\u0301senter les pie\u0300ces justificatives correspondantes.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n
        \n
        \n
        \n

        Ils doivent fournir au de\u0301biteur de la prestation imposable (employeur) et aux autorite\u0301s fiscales les informations ne\u0301cessaires a\u0300 la collecte de l’impo\u0302t a\u0300 la source. Par exemple, les modifications qui sont de\u0301terminantes pour le classement tarifaire doivent e\u0302tre communique\u0301es. par exemple<\/p>\n

          \n
        • \n
            \n
          • Changement d’e\u0301tat civil (mariage, divorce, se\u0301paration judiciaire ou de fait)<\/li>\n
          • Naissance d’enfants<\/li>\n
          • Changement de confession<\/li>\n
          • De\u0301but ou cessation d’une autre activite\u0301 professionnelle<\/li>\n
          • De\u0301but ou cessation d’une activite\u0301 professionnelle par l’autre conjoint ou partenaire<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

            [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb10\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n

            \n
            \n
            \n

            Quel est le montant de l’impo\u0302t a\u0300 la source que les entreprises doivent payer ?<\/h2>\n
            \n
            \n
            \n

            La Confe\u0301de\u0301ration pre\u0301le\u0300ve un impo\u0302t a\u0300 la source sur les revenus des placements financiers, tels que les inte\u0301re\u0302ts et les dividendes, verse\u0301s aux investisseurs. Les dividendes sont soumis a\u0300 une retenue a\u0300 la source de 35 % en vertu du droit national. Si la participation au capital est e\u0301gale ou supe\u0301rieure a\u0300 25 % et que certains autres crite\u0300res sont remplis, la retenue a\u0300 la source sur les paiements de dividendes transfrontaliers entre des socie\u0301te\u0301s associe\u0301es e\u0301tablies dans des E\u0301tats membres de l’UE et la Suisse est re\u0301duite a\u0300 0 % dans le cadre de l’accord sur la fiscalite\u0301 de l’e\u0301pargne entre la Suisse et l’UE, ce qui confe\u0300re a\u0300 la Suisse des avantages similaires a\u0300 ceux pre\u0301vus par la directive UE relative aux socie\u0301te\u0301s me\u0300res et filiales.<\/p>\n

            Les inte\u0301re\u0302ts ne sont pas soumis a\u0300 la retenue a\u0300 la source en vertu du droit national. Sont exclus les inte\u0301re\u0302ts sur les de\u0301po\u0302ts bancaires suisses, les obligations et les pre\u0302ts assimilables a\u0300 des obligations, qui sont soumis a\u0300 un impo\u0302t fe\u0301de\u0301ral anticipe\u0301 de 35%. Les inte\u0301re\u0302ts sur les cre\u0301ances garanties par des biens immobiliers suisses et paye\u0301s a\u0300 un non-re\u0301sident sont impose\u0301s a\u0300 la source.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

            [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbimages + texte (moiti\u00e9 moiti\u00e9)\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb1_2,1_2″ admin_label=\u00a0\u00bbImage \u00e0 gauche & texte \u00e0 droite\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_2″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/swiss21.org\/wp-content\/uploads\/2022\/06\/Wie-hoch-ist-die-Quellensteuer-die-Unternehmen-zahlen-mu\u0308ssen-.jpg\u00a0\u00bb title_text=\u00a0\u00bbQuel est le montant de l’imp\u00f4t \u00e0 la source que les entreprises doivent payer ?\u00a0\u00bb align_tablet=\u00a0\u00bbcenter\u00a0\u00bb align_phone=\u00a0\u00bb\u00a0\u00bb align_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb admin_label=\u00a0\u00bbCleanses Image\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.0″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_image][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_2″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb60px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.0″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_margin=\u00a0\u00bb-50px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n

            \n
            \n
            \n

            En tant qu’employeur, ou\u0300 dois-je de\u0301clarer l’impo\u0302t anticipe\u0301 et qui est responsable de cette de\u0301claration ?<\/h2>\n
            \n
            \n
            \n

            Le service de l’impo\u0302t a\u0300 la source est responsable de la perception des impo\u0302ts a\u0300 la source dont on est redevable en tant que travailleur. Les types d’impo\u0302ts a\u0300 la source suivants sont perc\u0327us par les bureaux d’imposition communaux :<\/p>\n

              \n
            • \n

              Honoraires des membres du conseil d’administration<\/p>\n<\/li>\n

            • \n

              Honoraires en tant que sportif, artiste ou confe\u0301rencier pour un engagement a\u0300 court terme<\/p>\n<\/li>\n

            • \n

              Rentes ou prestations en capital provenant de la pre\u0301voyance professionnelle (2e pilier) Pilier et pilier 3a)<\/p>\n<\/li>\n

            • \n

              Les paiements d’inte\u0301re\u0302ts garantis par un bien immobilier ou un droit de gage<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n

               <\/p>\n<\/div>\n<\/div>\n<\/div>\n

              [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00a0\u00bb1_2,1_2″ disabled_on=\u00a0\u00bboff|on|on\u00a0\u00bb admin_label=\u00a0\u00bbImage \u00e0 droite & texte \u00e0 gauche\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.0″ custom_margin=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_2″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb50px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n

              En tant qu’employeur, o\u00f9 dois-je d\u00e9clarer l’imp\u00f4t anticip\u00e9 et qui est responsable de cette d\u00e9claration ?<\/h2>\n

              Le service de l’imp\u00f4t \u00e0 la source est responsable de la perception des imp\u00f4ts \u00e0 la source dont on est redevable en tant que travailleur. Les types d’imp\u00f4ts \u00e0 la source suivants sont per\u00e7us par les bureaux d’imposition communaux :<\/p>\n

              \u2022 Honoraires des membres du conseil d’administration<\/p>\n

              \u2022 Honoraires en tant que sportif, artiste ou conf\u00e9rencier pour un engagement \u00e0 court terme<\/p>\n

              \u2022 Rentes ou prestations en capital provenant de la pr\u00e9voyance professionnelle (2e pilier) Pilier et pilier 3a)<\/p>\n

              \u2022 Les paiements d’int\u00e9r\u00eats garantis par un bien immobilier ou un droit de gage<\/p>\n

              [\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_2″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/swiss21.org\/wp-content\/uploads\/2022\/02\/photo-carre-blog-1.png\u00a0\u00bb title_text=\u00a0\u00bbphoto-carre-blog-1″ align_tablet=\u00a0\u00bbcenter\u00a0\u00bb align_phone=\u00a0\u00bb\u00a0\u00bb align_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb admin_label=\u00a0\u00bbCleanses Image\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00a0\u00bb1_2,1_2″ disabled_on=\u00a0\u00bboff|off|on\u00a0\u00bb admin_label=\u00a0\u00bbImage \u00e0 gauche & texte \u00e0 droite\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_2″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/swiss21.org\/wp-content\/uploads\/2022\/02\/photo-carre-blog-1.png\u00a0\u00bb title_text=\u00a0\u00bbphoto-carre-blog-1″ align_tablet=\u00a0\u00bbcenter\u00a0\u00bb align_phone=\u00a0\u00bbcenter\u00a0\u00bb align_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb disabled_on=\u00a0\u00bboff|off|off\u00a0\u00bb admin_label=\u00a0\u00bbCleanses Image\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_image][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_2″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb60px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n

              En tant qu’employeur, o\u00f9 dois-je d\u00e9clarer l’imp\u00f4t anticip\u00e9 et qui est responsable de cette d\u00e9claration ?<\/h2>\n

              Le service de l’imp\u00f4t \u00e0 la source est responsable de la perception des imp\u00f4ts \u00e0 la source dont on est redevable en tant que travailleur. Les types d’imp\u00f4ts \u00e0 la source suivants sont per\u00e7us par les bureaux d’imposition communaux :<\/p>\n

              \u2022 Honoraires des membres du conseil d’administration<\/p>\n

              \u2022 Honoraires en tant que sportif, artiste ou conf\u00e9rencier pour un engagement \u00e0 court terme<\/p>\n

              \u2022 Rentes ou prestations en capital provenant de la pr\u00e9voyance professionnelle (2e pilier) Pilier et pilier 3a)<\/p>\n

              \u2022 Les paiements d’int\u00e9r\u00eats garantis par un bien immobilier ou un droit de gage<\/p>\n

              [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbAutor Piero DE\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb|-20px||-20px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb1_4,3_4″ use_custom_gutter=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb60px||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb border_radii=\u00a0\u00bbon|20px|20px|20px|20px\u00a0\u00bb box_shadow_style=\u00a0\u00bbpreset3″ box_shadow_vertical=\u00a0\u00bb17px\u00a0\u00bb box_shadow_blur=\u00a0\u00bb41px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_4″ _builder_version=\u00a0\u00bb4.16″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/swiss21.org\/wp-content\/uploads\/2022\/01\/piero-papis-swiss21.png\u00a0\u00bb title_text=\u00a0\u00bbpiero-papis-swiss21″ align=\u00a0\u00bbright\u00a0\u00bb force_fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ animation_style=\u00a0\u00bbfold\u00a0\u00bb always_center_on_mobile=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_image][\/et_pb_column][et_pb_column type=\u00a0\u00bb3_4″ _builder_version=\u00a0\u00bb4.16″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#ffffff\u00a0\u00bb custom_padding=\u00a0\u00bb30px|40px|30px|20px|false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.0″ text_font=\u00a0\u00bbNunito||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb18px\u00a0\u00bb text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb||||||||\u00a0\u00bb header_4_font=\u00a0\u00bbFredoka One||||||||\u00a0\u00bb header_4_text_color=\u00a0\u00bb#262f71″ header_4_font_size=\u00a0\u00bb26px\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n

              R\u00e9dacteur: Piero Papis<\/strong><\/span><\/p>\n

              Piero est un expert en marketing digital ainsi qu\u2019en e-commerce. Il est sp\u00e9cialis\u00e9 en SEO (Recherche Organique) ainsi que tout ce qui touche au CRM et au E-Commerce.<\/p>\n

              Il est responsable digital et des publicit\u00e9s Google chez Swiss21 ainsi que de toute la pr\u00e9sence en ligne. Si vous atterrissez sur cet article, c\u2019est probablement gr\u00e2ce \u00e0 Piero! Nous esp\u00e9rons que cet article r\u00e9pondra \u00e0 vos besoins et on se r\u00e9jouit de revenir vers vous avec un nouveau sujet !<\/p>\n

              [\/et_pb_text][et_pb_icon font_icon=\u00a0\u00bb||divi||400″ icon_color=\u00a0\u00bb#0274b3″ icon_width=\u00a0\u00bb40px\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/www.linkedin.com\/in\/piero-papis\/\u00a0\u00bb url_new_window=\u00a0\u00bbon\u00a0\u00bb align=\u00a0\u00bbleft\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_icon][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

              Informez-vous sur toutes les r\u00e8gles fiscales qui s’appliquent \u00e0 l’ensemble de la Suisse ainsi qu’\u00e0 tous les cantons.<\/p>\n","protected":false},"author":14,"featured_media":31723,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[3],"tags":[6651],"acf":[],"jetpack_featured_media_url":"https:\/\/old.swiss21.org\/wp-content\/uploads\/2022\/06\/DAS-WICHTIGSTE-ZUR-QUELLENSTEUER-IN-DER-SCHWEIZ-.jpg","_links":{"self":[{"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/posts\/32028"}],"collection":[{"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/comments?post=32028"}],"version-history":[{"count":0,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/posts\/32028\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/media\/31723"}],"wp:attachment":[{"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/media?parent=32028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/categories?post=32028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/tags?post=32028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}