{"id":14895,"date":"2023-01-03T10:03:04","date_gmt":"2023-01-03T09:03:04","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=14895"},"modified":"2023-01-18T17:28:29","modified_gmt":"2023-01-18T16:28:29","slug":"imposition-de-la-famille-contraire-a-la-cedh","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-de-la-famille-contraire-a-la-cedh\/","title":{"rendered":"Imposition de la famille\u200a: contraire \u00e0 la\u00a0CEDH\u200a?"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Le syst\u00e8me d’imposition des familles en Suisse pr\u00e9sente plusieurs points d’attaque. Andrea Opel et Stefan Oesterhelt discutent, au regard de la jurisprudence pertinente, la compatibilit\u00e9 du syst\u00e8me suisse en vigueur avec l’interdiction de discrimination de la CEDH, qui n’a pas encore \u00e9t\u00e9 examin\u00e9e par le Tribunal f\u00e9d\u00e9ral.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":12,"display_name":"Andrea Opel","first_name":"Andrea","last_name":"Opel","description":"

Prof. Dr. iur., Ordinaria f\u00fcr Steuerrecht an der Universit\u00e4t Luzern, Chefredaktorin der Steuer Revue<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/05\/opel_andrea_rgb-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/andrea-opel\/"},{"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\/imposition-de-la-famille-contraire-a-la-cedh\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-14895","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[12,48]},"shp_steuerportal_must_use":{"translations":[{"id":14892,"link":"https:\/\/steuerportal.ch\/articles-specialises\/emrk-widrige-ehegattenbesteuerung\/","title":{"rendered":"EMRK-widrige Ehegattenbesteuerung?"},"language":"de"},{"id":14895,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-de-la-famille-contraire-a-la-cedh\/","title":{"rendered":"Imposition de la famille\u200a: contraire \u00e0 la\u00a0CEDH\u200a?"},"language":"fr"}]},"yoast_head":"\nImposition de la famille\u200a: contraire \u00e0 la\u00a0CEDH\u200a? • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-de-la-famille-contraire-a-la-cedh\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imposition de la famille\u200a: contraire \u00e0 la\u00a0CEDH\u200a? • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Le syst\u00e8me d'imposition des familles en Suisse pr\u00e9sente plusieurs points d'attaque. 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