{"id":17186,"date":"2023-11-03T03:00:01","date_gmt":"2023-11-03T02:00:01","guid":{"rendered":"https:\/\/steuerportal.ch\/fachartikel\/telearbeit-international\/"},"modified":"2023-11-29T16:57:36","modified_gmt":"2023-11-29T15:57:36","slug":"teletravail-international","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/teletravail-international\/","title":{"rendered":"T\u00e9l\u00e9travail international"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Jennifer Herren et Karin Hauck examinent comment les travailleurs d\u2019employeurs suisses avec domicile et home-office \u00e0 l\u2019\u00e9tranger sont impos\u00e9s, si et \u00e0 quelles conditions le home office constitue un \u00e9tablissement stable dans les rapports internationaux et o\u00f9 les travailleurs exer\u00e7ant une activit\u00e9 en home office \u00e0 l\u2019\u00e9tranger sont soumis au droit des assurances sociales.<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"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\/"},{"ID":2234,"display_name":"Karin Hauck","first_name":"Karin","last_name":"Hauck","description":"

Dipl. Betriebswirtschafterin HF, Ressortleiterin Quellensteuern, Abteilung Dienste und Steuerbezug, Steuerverwaltung des Kantons Basel-Stadt<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/11\/hauck-220x220.jpeg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/karin-hauck\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/teletravail-international\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[247],"class_list":["post-17186","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond","sht_proarticle_tag-homeoffice-fr"],"acf":{"authors":[1959,2234]},"shp_steuerportal_must_use":{"translations":[{"id":17066,"link":"https:\/\/steuerportal.ch\/articles-specialises\/telearbeit-international\/","title":{"rendered":"Telearbeit 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