{"id":24274,"date":"2025-02-01T06:00:00","date_gmt":"2025-02-01T05:00:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=24274"},"modified":"2025-02-11T14:30:08","modified_gmt":"2025-02-11T13:30:08","slug":"limposition-des-plateformes","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/limposition-des-plateformes\/","title":{"rendered":"L\u2019imposition des plateformes"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Dans le but d\u2019imposer sans faille le commerce en ligne transfrontalier (y compris pour les petits envois), les livraisons d\u2019objets vendus sur des plateformes ne doivent plus \u00eatre impos\u00e9es par les vendeurs contractuels, mais par les exploitants de plateformes et ce depuis le 1er janvier 2025. La mise en \u0153uvre de l\u2019imposition des plateformes est complexe et pose d\u2019importants d\u00e9fis aux exploitants, pour lesquels Ralf Imstepf tente d\u2019apporter des explications.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":340,"display_name":"Ralf Imstepf","first_name":"Ralf","last_name":"Imstepf","description":"

Prof.\u00a0Dr.\u00a0iur., Rechtsanwalt, dipl. Steuerexperte, EMBA\u00a0HSG, Assistenzprofessor Universit\u00e4t St.\u2009Gallen (HSG), Co-Leiter Rechtsabteilung MWST, ESTV<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/05\/Ralf-Imstepf_cut_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/ralf-imstepf\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/limposition-des-plateformes\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-24274","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[340]},"shp_steuerportal_must_use":{"translations":[{"id":24270,"link":"https:\/\/steuerportal.ch\/articles-specialises\/die-plattformbesteuerung\/","title":{"rendered":"Die Plattformbesteuerung"},"language":"de"},{"id":24274,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/limposition-des-plateformes\/","title":{"rendered":"L\u2019imposition des plateformes"},"language":"fr"}]},"yoast_head":"\nL\u2019imposition des plateformes • 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-des-plateformes\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019imposition des plateformes • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Dans le but d\u2019imposer sans faille le commerce en ligne transfrontalier (y compris pour les petits envois), les livraisons d\u2019objets vendus sur des plateformes ne doivent plus \u00eatre impos\u00e9es par les vendeurs contractuels, mais par les exploitants de plateformes et ce depuis le 1er janvier 2025. 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