{"id":22046,"date":"2024-11-04T06:08:00","date_gmt":"2024-11-04T05:08:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=22046"},"modified":"2024-11-20T14:11:41","modified_gmt":"2024-11-20T13:11:41","slug":"provisions-pour-vacances-non-prises","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/provisions-pour-vacances-non-prises\/","title":{"rendered":"Provisions pour vacances non prises"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Les provisions constitu\u00e9es par les entreprises pour les jours de vacances non pris de leurs employ\u00e9s n\u2019ont, en raison du principe de l\u2019autorit\u00e9 du bilan commercial, jamais fait couler d\u2019encre en droit fiscal, jusqu\u2019\u00e0 ce que le Tribunal f\u00e9d\u00e9ral estime, dans un arr\u00eat 9C_192\/2024 controvers\u00e9, qu\u2019elles n\u2019ont pas l\u2019effet de provision justifi\u00e9e au sens de l\u2019art. 63 al. 1 let. c LIFD. Thomas Hug et Manuel Angehrn apportent de la clart\u00e9 gr\u00e2ce \u00e0 une analyse du droit fiscal et commercial.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":556,"display_name":"Thomas Hug","first_name":"Thomas","last_name":"Hug","description":"

Dipl. Steuerexperte, Partner Deloitte, Ersatzrichter am Steuerrekursgericht Kanton Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/10\/thomas_hug-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/thomas-hug\/"},{"ID":2745,"display_name":"Manuel Angehrn","first_name":"Manuel","last_name":"Angehrn","description":"

Dipl. Steuerexperte, Director, Deloitte, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/10\/manuel_angehrn-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/manuel-angehrn\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/provisions-pour-vacances-non-prises\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-22046","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[556,2745]},"shp_steuerportal_must_use":{"translations":[{"id":22042,"link":"https:\/\/steuerportal.ch\/articles-specialises\/rueckstellungen-fuer-nicht-bezogene-ferien\/","title":{"rendered":"R\u00fcckstellungen f\u00fcr nicht bezogene Ferien"},"language":"de"},{"id":22046,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/provisions-pour-vacances-non-prises\/","title":{"rendered":"Provisions pour vacances non prises"},"language":"fr"}]},"yoast_head":"\nProvisions pour vacances non prises • 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\/provisions-pour-vacances-non-prises\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Provisions pour vacances non prises • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Les provisions constitu\u00e9es par les entreprises pour les jours de vacances non pris de leurs employ\u00e9s n\u2019ont, en raison du principe de l\u2019autorit\u00e9 du bilan commercial, jamais fait couler d\u2019encre en droit fiscal, jusqu\u2019\u00e0 ce que le Tribunal f\u00e9d\u00e9ral estime, dans un arr\u00eat 9C_192\/2024 controvers\u00e9, qu\u2019elles n\u2019ont pas l\u2019effet de provision justifi\u00e9e au sens de l\u2019art. 63 al. 1 let. c LIFD. 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