{"id":18305,"date":"2024-04-02T23:20:00","date_gmt":"2024-04-02T21:20:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=18305"},"modified":"2024-04-19T17:08:43","modified_gmt":"2024-04-19T15:08:43","slug":"la-deduction-des-dons","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-deduction-des-dons\/","title":{"rendered":"La d\u00e9duction des dons"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Lors de dons \u00e0 des organisations d\u2019utilit\u00e9 publique, l\u2019accent est mis sur la d\u00e9ductibilit\u00e9 du don du revenu imposable ou du b\u00e9n\u00e9fice. Andrea Opel examine cette question pour les personnes physiques et morales en tant que donateurs dans un contexte national et transfrontalier et \u00e9tudie les cons\u00e9quences fiscales possibles pour le donateur.<\/p>\n","protected":false},"author":1,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":12,"display_name":"Andrea Opel","first_name":"Andrea","last_name":"Opel","description":"

Prof. Dr. iur., Ordinaria f\u00fcr Steuerrecht an der Universit\u00e4t Luzern, Chefredaktorin der Steuer Revue<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/05\/opel_andrea_rgb-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/andrea-opel\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-deduction-des-dons\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-18305","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[12]},"shp_steuerportal_must_use":{"translations":[{"id":18293,"link":"https:\/\/steuerportal.ch\/articles-specialises\/der-spendenabzug\/","title":{"rendered":"Der Spendenabzug"},"language":"de"},{"id":18305,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-deduction-des-dons\/","title":{"rendered":"La d\u00e9duction des dons"},"language":"fr"}]},"yoast_head":"\nLa d\u00e9duction des dons • 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\/la-deduction-des-dons\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La d\u00e9duction des dons • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Lors de dons \u00e0 des organisations d\u2019utilit\u00e9 publique, l\u2019accent est mis sur la d\u00e9ductibilit\u00e9 du don du revenu imposable ou du b\u00e9n\u00e9fice. 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