{"version":"1.0","provider_name":"steuerportal.ch","provider_url":"https:\/\/steuerportal.ch\/fr\/","author_name":"Yuki Lehmann","author_url":"https:\/\/steuerportal.ch\/fr\/autoren\/yuki-lehmann\/","title":"Taxation s\u00e9par\u00e9e et taxation ordinaire &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"zmFjVpkE5N\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/taxation-speciale-et-taxation-ordinaire\/\">Taxation s\u00e9par\u00e9e et taxation ordinaire<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/taxation-speciale-et-taxation-ordinaire\/embed\/#?secret=zmFjVpkE5N\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Taxation s\u00e9par\u00e9e et taxation ordinaire\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"zmFjVpkE5N\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/steuerportal.ch\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"La taxation des prestations en capital provenant de la pr\u00e9voyance est effectu\u00e9e sur la base de la d\u00e9claration de l\u2019institution et sans que le motif du versement ne soit remis en question; la d\u00e9claration d\u2019imp\u00f4t correspondante n\u2019est souvent pas encore disponible \u00e0 ce moment-l\u00e0. Philipp Betschart et Andrea Hildebrand se penchent sur la jurisprudence r\u00e9cente pour savoir si une prestation qui a \u00e9t\u00e9 impos\u00e9e \u00e0 tort et de mani\u00e8re d\u00e9finitive en tant que prestation en capital&hellip;"}