{"id":19104,"date":"2016-01-01T13:18:02","date_gmt":"2016-01-01T12:18:02","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=19104"},"modified":"2024-07-15T14:36:08","modified_gmt":"2024-07-15T12:36:08","slug":"la-procedure-de-declaration-en-matiere-dimpot-anticipe","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-procedure-de-declaration-en-matiere-dimpot-anticipe\/","title":{"rendered":"La Proc\u00e9dure de d\u00e9claration en mati\u00e8re d’imp\u00f4t anticip\u00e9"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Depuis quelques ann\u00e9es, le droit suisse relatif \u00e0 l’imp\u00f4t anticip\u00e9 pr\u00e9voit une proc\u00e9dure de d\u00e9claration des dividendes au sein d’un groupe, en lieu et place du paiement suivi du remboursement de l’imp\u00f4t.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2547,"display_name":"Federico Malacrida","first_name":"Federico","last_name":"Malacrida","description":"

Avocat, candidat LL.M. \u00e0 la WU Executive Academy, Gen\u00e8ve<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/06\/Malacrida-Federico-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/federico-malacrida\/"}],"related_sht_promodule":["Steuer Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-procedure-de-declaration-en-matiere-dimpot-anticipe\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-19104","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[2547]},"shp_steuerportal_must_use":{"translations":[{"id":19104,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-procedure-de-declaration-en-matiere-dimpot-anticipe\/","title":{"rendered":"La Proc\u00e9dure de d\u00e9claration en mati\u00e8re d’imp\u00f4t anticip\u00e9"},"language":"de"}]},"yoast_head":"\nLa 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