{"id":14197,"date":"2022-11-01T00:25:36","date_gmt":"2022-10-31T23:25:36","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=14197"},"modified":"2022-11-04T14:27:57","modified_gmt":"2022-11-04T13:27:57","slug":"assurance-sociale-obligatoire-pour-les-membres-du-conseil-dadministration-et-du-conseil-de-fondation-domicilies-a-letranger","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/assurance-sociale-obligatoire-pour-les-membres-du-conseil-dadministration-et-du-conseil-de-fondation-domicilies-a-letranger\/","title":{"rendered":"S\u00e9curit\u00e9 sociale obligatoire pour les membres de conseils d\u2019administration et de fondation domicili\u00e9s \u00e0 l\u2019\u00e9tranger"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Laetitia Fracheboud et Miriam K\u00e4mpf mettent en lumi\u00e8re les principes de l’assujettissement aux assurances sociales internationales pour les membres des conseils d’administration et de fondation et montrent, \u00e0 l’aide d’exemples concrets, les difficult\u00e9s rencontr\u00e9es dans la pratique.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1003,"display_name":"Laetitia Fracheboud","first_name":"Laetitia","last_name":"Fracheboud","description":"

MLaw, diplomierte Steuerexpertin, Homburger AG<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/02\/Fracheboud_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/laetitia-fracheboud\/"},{"ID":1759,"display_name":"Miriam K\u00e4mpf","first_name":"Miriam","last_name":"K\u00e4mpf","description":"

Rechtsanw\u00e4ltin, Homburger AG<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/10\/StR-11-22_Miriam-Kaempf-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/miriam-kaempf\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/assurance-sociale-obligatoire-pour-les-membres-du-conseil-dadministration-et-du-conseil-de-fondation-domicilies-a-letranger\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-14197","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[1003,1759]},"shp_steuerportal_must_use":{"translations":[{"id":14188,"link":"https:\/\/steuerportal.ch\/articles-specialises\/sozialversicherungspflicht-fuer-im-ausland-wohnhafte-verwaltungs-und-stiftungsratsmitglieder\/","title":{"rendered":"Sozialversicherungspflicht f\u00fcr 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