{"id":16523,"date":"2023-07-26T01:47:03","date_gmt":"2023-07-25T23:47:03","guid":{"rendered":"https:\/\/steuerportal.ch\/fachartikel\/vermoegenssteuerbremse\/"},"modified":"2023-08-08T19:57:53","modified_gmt":"2023-08-08T17:57:53","slug":"le-bouclier-fiscal","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/le-bouclier-fiscal\/","title":{"rendered":"Le bouclier fiscal"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Le \u00abbouclier fiscal\u00bb est une mesure de r\u00e9duction de l\u2019imp\u00f4t sur la fortune pour les cas o\u00f9 le l\u00e9gislateur consid\u00e8re que l\u2019imposition sur la fortune conduit \u00e0 une imposition excessive. Le pr\u00e9sent article de Floran Ponce vise \u00e0 pr\u00e9senter les diff\u00e9rents m\u00e9canismes du bouclier fiscal pr\u00e9vu par certains cantons, y compris la jurisprudence \u00e9ventuelle en la mati\u00e8re. <\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2081,"display_name":"Floran Ponce","first_name":"Floran","last_name":"Ponce","description":"

Avocat, LL.M., expert fiscal diplom\u00e9, associ\u00e9, Lenz & Staehelin, Gen\u00e8ve<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/02\/ponce_floran-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/floran-ponce\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/le-bouclier-fiscal\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[237],"class_list":["post-16523","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond","sht_proarticle_tag-vermoegenssteuerbremse-fr"],"acf":{"authors":[2081]},"shp_steuerportal_must_use":{"translations":[{"id":16520,"link":"https:\/\/steuerportal.ch\/articles-specialises\/vermoegenssteuerbremse\/","title":{"rendered":"Verm\u00f6genssteuerbremse"},"language":"de"},{"id":16523,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/le-bouclier-fiscal\/","title":{"rendered":"Le bouclier fiscal"},"language":"fr"}]},"yoast_head":"\nLe bouclier fiscal • 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\/le-bouclier-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le bouclier fiscal • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Le \u00abbouclier fiscal\u00bb est une mesure de r\u00e9duction de l\u2019imp\u00f4t sur la fortune pour les cas o\u00f9 le l\u00e9gislateur consid\u00e8re que l\u2019imposition sur la fortune conduit \u00e0 une imposition excessive. Le pr\u00e9sent article de Floran Ponce vise \u00e0 pr\u00e9senter les diff\u00e9rents m\u00e9canismes du bouclier fiscal pr\u00e9vu par certains cantons, y compris la jurisprudence \u00e9ventuelle en la mati\u00e8re.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/le-bouclier-fiscal\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2023-08-08T17:57:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/07\/tabelle-ponce-1024x323.jpg\" \/>\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=\"42 minutes\" \/>\n<script type=\"application\/ld+json\" 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