{"id":10158,"date":"2022-01-03T13:31:00","date_gmt":"2022-01-03T12:31:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=10158"},"modified":"2022-01-10T13:52:17","modified_gmt":"2022-01-10T12:52:17","slug":"degrevement-de-l-impot-anticipe-selon-la-lecf","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/degrevement-de-l-impot-anticipe-selon-la-lecf\/","title":{"rendered":"D\u00e9gr\u00e8vement de l\u2019imp\u00f4t anticip\u00e9 selon la LECF"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Stefan Oesterhelt soumet la LECF, entr\u00e9e en vigueur le 1er janvier, et les dispositions proc\u00e9durales qu’elle contient pour la r\u00e9cup\u00e9ration de l’imp\u00f4t anticip\u00e9 dans les relations internationales \u00e0 un examen et une critique approfondis.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":48,"display_name":"Stefan Oesterhelt","first_name":"Stefan","last_name":"Oesterhelt","description":"

Rechtsanwalt, LL.M., dipl. Steuerexperte, Partner, Homburger AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/Oesterhelt-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/stefan-oesterhelt\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/degrevement-de-l-impot-anticipe-selon-la-lecf\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-10158","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[48]},"shp_steuerportal_must_use":{"translations":[{"id":10155,"link":"https:\/\/steuerportal.ch\/articles-specialises\/entlastung-von-der-verrechnungssteuer-nach-stadg\/","title":{"rendered":"Entlastung von der Verrechnungssteuer nach 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