{"id":15796,"date":"2023-03-30T11:52:49","date_gmt":"2023-03-30T09:52:49","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=15796"},"modified":"2023-04-28T11:16:41","modified_gmt":"2023-04-28T09:16:41","slug":"nouvelle-reglementation-des-frais-professionnels","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nouvelle-reglementation-des-frais-professionnels\/","title":{"rendered":"Nouvelle r\u00e9glementation des frais professionnels"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

A l\u2019avenir, les personnes exer\u00e7ant une activit\u00e9 lucrative d\u00e9pendante pourront choisir de faire valoir leurs frais professionnels de mani\u00e8re forfaitaire ou effective. Sirgit Meier et Jennifer Herren analysent le projet qui est en consultation jusqu’au 4 avril.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1561,"display_name":"Sirgit Meier","first_name":"Sirgit","last_name":"Meier","description":"

Lic. iur., MAS Taxation\/LL.M., Leiterin Gesch\u00e4ftsbereich Recht und Koordination, Steuerverwaltung des Kantons Bern<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/08\/Sigi-Meier_Portr\u00e4t_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/sirgit-meier-2\/"},{"ID":1959,"display_name":"Jennifer Herren","first_name":"Jennifer","last_name":"Herren","description":"

M.A. HSG in Rechtswissenschaften, Rechtsanw\u00e4ltin, wissenschaftliche Mitarbeiterin Gesch\u00e4ftsbereich Recht und Koordination, Steuerverwaltung des Kantons Bern<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/03\/StR-4-2023_Jennifer-Herren-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/jennifer-herren\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nouvelle-reglementation-des-frais-professionnels\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-15796","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[1561,1959]},"shp_steuerportal_must_use":{"translations":[{"id":15791,"link":"https:\/\/steuerportal.ch\/articles-specialises\/neuregelung-der-berufskosten\/","title":{"rendered":"Neuregelung der Berufskosten"},"language":"de"},{"id":15796,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nouvelle-reglementation-des-frais-professionnels\/","title":{"rendered":"Nouvelle r\u00e9glementation des frais professionnels"},"language":"fr"}]},"yoast_head":"\nNouvelle r\u00e9glementation des frais professionnels • 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\/nouvelle-reglementation-des-frais-professionnels\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nouvelle r\u00e9glementation des frais professionnels • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"A l\u2019avenir, les personnes exer\u00e7ant une activit\u00e9 lucrative d\u00e9pendante pourront choisir de faire valoir leurs frais professionnels de mani\u00e8re forfaitaire ou effective. 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