{"id":18991,"date":"2024-06-01T14:04:00","date_gmt":"2024-06-01T12:04:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=18991"},"modified":"2024-08-05T15:41:33","modified_gmt":"2024-08-05T13:41:33","slug":"limposition-individuelle-des-couples-maries","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/limposition-individuelle-des-couples-maries\/","title":{"rendered":"L\u2019imposition individuelle des couples mari\u00e9s"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Dans le cadre du programme de la l\u00e9gislature 2019-2023, le Conseil f\u00e9d\u00e9ral est charg\u00e9 d’\u00e9laborer un projet de loi sur l’imposition individuelle; il oppose ce projet de loi en cours \u00e0 l’\u00abinitiative pour des imp\u00f4ts \u00e9quitables\u00bb en tant que contre-projet indirect. Sirgit Meier et Fabian Baumer examinent, \u00e0 l’aide d’un cas concret, comment le revenu et la fortune imposables des \u00e9poux seraient d\u00e9termin\u00e9s \u00e0 l’avenir selon le projet de loi du Conseil f\u00e9d\u00e9ral et quelles seraient les…<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1561,"display_name":"Sirgit Meier","first_name":"Sirgit","last_name":"Meier","description":"

Lic. iur., MAS Taxation\/LL.M., Leiterin Gesch\u00e4ftsbereich Recht und Koordination, Steuerverwaltung des Kantons Bern<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/08\/Sigi-Meier_Portr\u00e4t_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/sirgit-meier-2\/"},{"ID":13,"display_name":"Fabian Baumer","first_name":"Fabian","last_name":"Baumer","description":"

Lic. iur., Rechtsanwalt, dipl. Steuerexperte, Vizedirektor der Eidgen\u00f6ssischen Steuerverwaltung, Leiter Hauptabteilung Steuerpolitik<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/01\/Baumer_Fabian_sw-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/fabian-baumer\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/limposition-individuelle-des-couples-maries\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-18991","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[1561,13]},"shp_steuerportal_must_use":{"translations":[{"id":18986,"link":"https:\/\/steuerportal.ch\/articles-specialises\/individuelle-besteuerung-von-ehepaaren\/","title":{"rendered":"Individuelle Besteuerung von Ehepaaren"},"language":"de"},{"id":18991,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/limposition-individuelle-des-couples-maries\/","title":{"rendered":"L\u2019imposition individuelle des couples mari\u00e9s"},"language":"fr"}]},"yoast_head":"\nL\u2019imposition individuelle des couples mari\u00e9s • 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\/limposition-individuelle-des-couples-maries\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019imposition individuelle des couples mari\u00e9s • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Dans le cadre du programme de la l\u00e9gislature 2019-2023, le Conseil f\u00e9d\u00e9ral est charg\u00e9 d'\u00e9laborer un projet de loi sur l'imposition individuelle; il oppose ce projet de loi en cours \u00e0 l'\u00abinitiative pour des imp\u00f4ts \u00e9quitables\u00bb en tant que contre-projet indirect. Sirgit Meier et Fabian Baumer examinent, \u00e0 l'aide d'un cas concret, comment le revenu et la fortune imposables des \u00e9poux seraient d\u00e9termin\u00e9s \u00e0 l'avenir selon le projet de loi du Conseil f\u00e9d\u00e9ral et quelles seraient les…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/limposition-individuelle-des-couples-maries\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2024-08-05T13:41:33+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=\"57 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\\\/limposition-individuelle-des-couples-maries\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/limposition-individuelle-des-couples-maries\\\/\",\"name\":\"L\u2019imposition individuelle des couples mari\u00e9s • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2024-06-01T12:04:00+00:00\",\"dateModified\":\"2024-08-05T13:41:33+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/limposition-individuelle-des-couples-maries\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/limposition-individuelle-des-couples-maries\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/limposition-individuelle-des-couples-maries\\\/#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\":\"L\u2019imposition individuelle des couples mari\u00e9s\"}]},{\"@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":"L\u2019imposition individuelle des couples mari\u00e9s • 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\/limposition-individuelle-des-couples-maries\/","og_locale":"fr_FR","og_type":"article","og_title":"L\u2019imposition individuelle des couples mari\u00e9s • steuerportal.ch","og_description":"Dans le cadre du programme de la l\u00e9gislature 2019-2023, le Conseil f\u00e9d\u00e9ral est charg\u00e9 d'\u00e9laborer un projet de loi sur l'imposition individuelle; il oppose ce projet de loi en cours \u00e0 l'\u00abinitiative pour des imp\u00f4ts \u00e9quitables\u00bb en tant que contre-projet indirect. 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