{"id":16066,"date":"2023-05-01T09:34:17","date_gmt":"2023-05-01T07:34:17","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=16066"},"modified":"2023-05-16T15:26:18","modified_gmt":"2023-05-16T13:26:18","slug":"deduction-supplementaire-pour-fe-selon-lart-25a-lhid","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/deduction-supplementaire-pour-fe-selon-lart-25a-lhid\/","title":{"rendered":"D\u00e9duction suppl\u00e9mentaire des d\u00e9penses de R&D selon l\u2019art. 25a LHID"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Avec l’art. 25a LHID, le l\u00e9gislateur f\u00e9d\u00e9ral voulait introduire un encouragement fiscal des inputs \u00e0 bas seuil ; cependant, la d\u00e9duction est li\u00e9e \u00e0 des obligations de documentation consid\u00e9rables et les cantons posent des exigences (trop) \u00e9lev\u00e9es aux projets R&D qualifiants. Livio Bucher pr\u00e9sente un \u00e9tat des lieux et met en \u00e9vidence les points faibles et les difficult\u00e9s rencontr\u00e9es dans la pratique.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":27,"display_name":"Livio Bucher","first_name":"Livio","last_name":"Bucher","description":"

Dr. iur., LL.M., dipl. Steuerexperte, Bucher Tax AG, Luzern<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/04\/StR-5-2023_Livio-Bucher_cut_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/livio-bucher\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/deduction-supplementaire-pour-fe-selon-lart-25a-lhid\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-16066","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[27]},"shp_steuerportal_must_use":{"translations":[{"id":16061,"link":"https:\/\/steuerportal.ch\/articles-specialises\/zusatzabzug-fuer-fe-nach-art-25a-sthg\/","title":{"rendered":"Zusatzabzug f\u00fcr F&E nach Art.\u00a025a StHG"},"language":"de"},{"id":16066,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/deduction-supplementaire-pour-fe-selon-lart-25a-lhid\/","title":{"rendered":"D\u00e9duction suppl\u00e9mentaire des d\u00e9penses de R&D selon l\u2019art. 25a LHID"},"language":"fr"}]},"yoast_head":"\nD\u00e9duction suppl\u00e9mentaire des d\u00e9penses de R&D selon l\u2019art. 25a LHID • 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\/deduction-supplementaire-pour-fe-selon-lart-25a-lhid\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9duction suppl\u00e9mentaire des d\u00e9penses de R&D selon l\u2019art. 25a LHID • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Avec l'art. 25a LHID, le l\u00e9gislateur f\u00e9d\u00e9ral voulait introduire un encouragement fiscal des inputs \u00e0 bas seuil ; cependant, la d\u00e9duction est li\u00e9e \u00e0 des obligations de documentation consid\u00e9rables et les cantons posent des exigences (trop) \u00e9lev\u00e9es aux projets R&D qualifiants. 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