{"id":16215,"date":"2023-06-01T11:30:20","date_gmt":"2023-06-01T09:30:20","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=16215"},"modified":"2023-06-12T14:33:39","modified_gmt":"2023-06-12T12:33:39","slug":"systematique-des-deductions-dans-le-droit-des-impots-directs","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/systematique-des-deductions-dans-le-droit-des-impots-directs\/","title":{"rendered":"Syst\u00e9matique des d\u00e9ductions dans le droit des imp\u00f4ts directs"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Les bar\u00e8mes fiscaux, les taux d’imposition et les montants exon\u00e9r\u00e9s d’imp\u00f4t sont \u00ab\u00a0r\u00e9sistants \u00e0 l’harmonisation\u00a0\u00bb ; en outre, les cantons ne peuvent pas introduire d’autres d\u00e9ductions organiques et anorganiques que celles pr\u00e9vues par la LHID. Peter Locher propose un \u00e9tat des lieux des divers types de d\u00e9ductions et de leur port\u00e9e respective, en accordant une attention particuli\u00e8re \u00e0 la d\u00e9limitation entre les d\u00e9ductions sociales et les d\u00e9ductions anorganiques.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":354,"display_name":"Peter Locher","first_name":"Peter","last_name":"Locher","description":"

Prof. em. Dr. iur., Dr. h.c., F\u00fcrsprecher, ehemaliger nebenamtlicher Bundesrichter<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/03\/locher-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/peter-locher\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/systematique-des-deductions-dans-le-droit-des-impots-directs\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-16215","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[354]},"shp_steuerportal_must_use":{"translations":[{"id":16212,"link":"https:\/\/steuerportal.ch\/articles-specialises\/systematisierung-der-abzuege-im-recht-der-direkten-steuern\/","title":{"rendered":"Systematisierung der Abz\u00fcge im Recht der direkten Steuern"},"language":"de"},{"id":16215,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/systematique-des-deductions-dans-le-droit-des-impots-directs\/","title":{"rendered":"Syst\u00e9matique des d\u00e9ductions dans le droit des imp\u00f4ts directs"},"language":"fr"}]},"yoast_head":"\nSyst\u00e9matique des d\u00e9ductions dans le droit des imp\u00f4ts directs • 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\/systematique-des-deductions-dans-le-droit-des-impots-directs\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Syst\u00e9matique des d\u00e9ductions dans le droit des imp\u00f4ts directs • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Les bar\u00e8mes fiscaux, les taux d'imposition et les montants exon\u00e9r\u00e9s d'imp\u00f4t sont "r\u00e9sistants \u00e0 l'harmonisation" ; en outre, les cantons ne peuvent pas introduire d'autres d\u00e9ductions organiques et anorganiques que celles pr\u00e9vues par la LHID. Peter Locher propose un \u00e9tat des lieux des divers types de d\u00e9ductions et de leur port\u00e9e respective, en accordant une attention particuli\u00e8re \u00e0 la d\u00e9limitation entre les d\u00e9ductions sociales et les d\u00e9ductions anorganiques.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/systematique-des-deductions-dans-le-droit-des-impots-directs\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2023-06-12T12:33:39+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=\"37 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\\\/systematique-des-deductions-dans-le-droit-des-impots-directs\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/systematique-des-deductions-dans-le-droit-des-impots-directs\\\/\",\"name\":\"Syst\u00e9matique des d\u00e9ductions dans le droit des imp\u00f4ts directs • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2023-06-01T09:30:20+00:00\",\"dateModified\":\"2023-06-12T12:33:39+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/systematique-des-deductions-dans-le-droit-des-impots-directs\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/systematique-des-deductions-dans-le-droit-des-impots-directs\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/systematique-des-deductions-dans-le-droit-des-impots-directs\\\/#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\":\"Syst\u00e9matique des d\u00e9ductions dans le droit des imp\u00f4ts directs\"}]},{\"@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":"Syst\u00e9matique des d\u00e9ductions dans le droit des imp\u00f4ts directs • 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\/systematique-des-deductions-dans-le-droit-des-impots-directs\/","og_locale":"fr_FR","og_type":"article","og_title":"Syst\u00e9matique des d\u00e9ductions dans le droit des imp\u00f4ts directs • steuerportal.ch","og_description":"Les bar\u00e8mes fiscaux, les taux d'imposition et les montants exon\u00e9r\u00e9s d'imp\u00f4t sont \"r\u00e9sistants \u00e0 l'harmonisation\" ; en outre, les cantons ne peuvent pas introduire d'autres d\u00e9ductions organiques et anorganiques que celles pr\u00e9vues par la LHID. 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