{"id":15554,"date":"2023-03-01T10:44:12","date_gmt":"2023-03-01T09:44:12","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=15554"},"modified":"2023-03-17T17:53:19","modified_gmt":"2023-03-17T16:53:19","slug":"de-ladmissibilite-des-impots-sur-les-riches","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/de-ladmissibilite-des-impots-sur-les-riches\/","title":{"rendered":"De l\u2019admissibilit\u00e9 des imp\u00f4ts sur les riches"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Les \u00e9v\u00e9nements de ces derni\u00e8res ann\u00e9es ont conduit \u00e0 une discussion accrue sur les imp\u00f4ts sp\u00e9ciaux pour les riches afin de financer les co\u00fbts engendr\u00e9s.
\nAndrea Opel pr\u00e9sente les mod\u00e8les d’imp\u00f4ts sur les riches actuellement en discussion et les conditions-cadres constitutionnelles \u00e0 respecter lors de l’am\u00e9nagement de telles charges fiscales.<\/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\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/de-ladmissibilite-des-impots-sur-les-riches\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-15554","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[12]},"shp_steuerportal_must_use":{"translations":[{"id":15551,"link":"https:\/\/steuerportal.ch\/articles-specialises\/zur-zulaessigkeit-von-reichensteuern\/","title":{"rendered":"Zur Zul\u00e4ssigkeit von Reichensteuern"},"language":"de"},{"id":15554,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/de-ladmissibilite-des-impots-sur-les-riches\/","title":{"rendered":"De l\u2019admissibilit\u00e9 des imp\u00f4ts sur les riches"},"language":"fr"}]},"yoast_head":"\nDe l\u2019admissibilit\u00e9 des imp\u00f4ts sur les riches • 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\/de-ladmissibilite-des-impots-sur-les-riches\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"De l\u2019admissibilit\u00e9 des imp\u00f4ts sur les riches • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Les \u00e9v\u00e9nements de ces derni\u00e8res ann\u00e9es ont conduit \u00e0 une discussion accrue sur les imp\u00f4ts sp\u00e9ciaux pour les riches afin de financer les co\u00fbts engendr\u00e9s. Andrea Opel pr\u00e9sente les mod\u00e8les d'imp\u00f4ts sur les riches actuellement en discussion et les conditions-cadres constitutionnelles \u00e0 respecter lors de l'am\u00e9nagement de telles charges fiscales.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/de-ladmissibilite-des-impots-sur-les-riches\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2023-03-17T16:53:19+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"66 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/de-ladmissibilite-des-impots-sur-les-riches\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/de-ladmissibilite-des-impots-sur-les-riches\\\/\",\"name\":\"De l\u2019admissibilit\u00e9 des imp\u00f4ts sur les riches • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2023-03-01T09:44:12+00:00\",\"dateModified\":\"2023-03-17T16:53:19+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/de-ladmissibilite-des-impots-sur-les-riches\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/de-ladmissibilite-des-impots-sur-les-riches\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/de-ladmissibilite-des-impots-sur-les-riches\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Page d'accueil\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fachartikel\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"De l\u2019admissibilit\u00e9 des imp\u00f4ts sur les riches\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"name\":\"steuerportal.ch\",\"description\":\"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts\",\"publisher\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\",\"name\":\"Steuerportal (Cosmos Verlag)\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"contentUrl\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"width\":191,\"height\":44,\"caption\":\"Steuerportal (Cosmos Verlag)\"},\"image\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"De l\u2019admissibilit\u00e9 des imp\u00f4ts sur les riches • steuerportal.ch","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/de-ladmissibilite-des-impots-sur-les-riches\/","og_locale":"fr_FR","og_type":"article","og_title":"De l\u2019admissibilit\u00e9 des imp\u00f4ts sur les riches • steuerportal.ch","og_description":"Les \u00e9v\u00e9nements de ces derni\u00e8res ann\u00e9es ont conduit \u00e0 une discussion accrue sur les imp\u00f4ts sp\u00e9ciaux pour les riches afin de financer les co\u00fbts engendr\u00e9s. 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