{"id":16219,"date":"2023-06-01T12:04:29","date_gmt":"2023-06-01T10:04:29","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=16219"},"modified":"2023-06-12T14:42:13","modified_gmt":"2023-06-12T12:42:13","slug":"aspects-intercantonaux-du-teletravail","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/aspects-intercantonaux-du-teletravail\/","title":{"rendered":"Aspects intercantonaux du t\u00e9l\u00e9travail"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Acc\u00e9l\u00e9r\u00e9 par la pand\u00e9mie, le \u00ab\u00a0homeoffice\u00a0\u00bb est devenu une forme de travail tr\u00e8s r\u00e9pandue. Philipp Betschart analyse, en tant qu’aspects de droit fiscal intercantonal, les questions de l’\u00e9tablissement stable, du lieu de l’administration effective des personnes morales et du domicile fiscal principal en relation avec le travail \u00e0 domicile.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"_members_access_role":[],"_members_access_error":"","authors":[{"ID":1261,"display_name":"Philipp Betschart","first_name":"Philipp","last_name":"Betschart","description":"

Lic. iur., Rechtsanwalt, dipl. Steuerexperte, Mitglied der Gesch\u00e4ftsleitung und Leiter Bereich Recht und Gesetzgebung, Kantonales Steueramt Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/05\/Betschart_Philipp_neu-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/philipp-betschart\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/aspects-intercantonaux-du-teletravail\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-16219","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[1261]},"shp_steuerportal_must_use":{"translations":[{"id":16216,"link":"https:\/\/steuerportal.ch\/articles-specialises\/interkantonale-aspekte-des-homeoffice\/","title":{"rendered":"Interkantonale Aspekte des Homeoffice"},"language":"de"},{"id":16219,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/aspects-intercantonaux-du-teletravail\/","title":{"rendered":"Aspects intercantonaux du t\u00e9l\u00e9travail"},"language":"fr"}]},"yoast_head":"\nAspects intercantonaux du t\u00e9l\u00e9travail • 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\/aspects-intercantonaux-du-teletravail\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aspects intercantonaux du t\u00e9l\u00e9travail • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Acc\u00e9l\u00e9r\u00e9 par la pand\u00e9mie, le "homeoffice" est devenu une forme de travail tr\u00e8s r\u00e9pandue. Philipp Betschart analyse, en tant qu'aspects de droit fiscal intercantonal, les questions de l'\u00e9tablissement stable, du lieu de l'administration effective des personnes morales et du domicile fiscal principal en relation avec le travail \u00e0 domicile.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/aspects-intercantonaux-du-teletravail\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2023-06-12T12:42:13+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=\"18 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\\\/aspects-intercantonaux-du-teletravail\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/aspects-intercantonaux-du-teletravail\\\/\",\"name\":\"Aspects intercantonaux du t\u00e9l\u00e9travail • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2023-06-01T10:04:29+00:00\",\"dateModified\":\"2023-06-12T12:42:13+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/aspects-intercantonaux-du-teletravail\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/aspects-intercantonaux-du-teletravail\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/aspects-intercantonaux-du-teletravail\\\/#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\":\"Aspects intercantonaux du t\u00e9l\u00e9travail\"}]},{\"@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":"Aspects intercantonaux du t\u00e9l\u00e9travail • 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\/aspects-intercantonaux-du-teletravail\/","og_locale":"fr_FR","og_type":"article","og_title":"Aspects intercantonaux du t\u00e9l\u00e9travail • steuerportal.ch","og_description":"Acc\u00e9l\u00e9r\u00e9 par la pand\u00e9mie, le \"homeoffice\" est devenu une forme de travail tr\u00e8s r\u00e9pandue. 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