{"id":24281,"date":"2025-02-01T05:59:00","date_gmt":"2025-02-01T04:59:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=24281"},"modified":"2025-02-11T12:08:30","modified_gmt":"2025-02-11T11:08:30","slug":"taxation-speciale-et-taxation-ordinaire","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/taxation-speciale-et-taxation-ordinaire\/","title":{"rendered":"Taxation s\u00e9par\u00e9e et taxation ordinaire"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

La taxation des prestations en capital provenant de la pr\u00e9voyance est effectu\u00e9e sur la base de la d\u00e9claration de l\u2019institution et sans que le motif du versement ne soit remis en question; la d\u00e9claration d\u2019imp\u00f4t correspondante n\u2019est souvent pas encore disponible \u00e0 ce moment-l\u00e0. Philipp Betschart et Andrea Hildebrand se penchent sur la jurisprudence r\u00e9cente pour savoir si une prestation qui a \u00e9t\u00e9 impos\u00e9e \u00e0 tort et de mani\u00e8re d\u00e9finitive en tant que prestation en capital…<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1261,"display_name":"Philipp Betschart","first_name":"Philipp","last_name":"Betschart","description":"

Lic. iur., Rechtsanwalt, dipl. Steuerexperte, Mitglied der Gesch\u00e4ftsleitung und Leiter Bereich Recht und Gesetzgebung, Kantonales Steueramt Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/05\/Betschart_Philipp_neu-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/philipp-betschart\/"},{"ID":1476,"display_name":"Andrea Hildebrand","first_name":"Andrea","last_name":"Hildebrand","description":"

M. A. HSG, Rechtsanw\u00e4ltin, dipl. Steuerexpertin, Leiterin Rechtsdienst, Kantonales Steueramt Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/02\/Andrea-Hildebrand-2-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/andrea-hildebrand\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/taxation-speciale-et-taxation-ordinaire\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-24281","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[1261,1476]},"shp_steuerportal_must_use":{"translations":[{"id":24277,"link":"https:\/\/steuerportal.ch\/articles-specialises\/sonderveranlagung-und-ordentliche-veranlagung\/","title":{"rendered":"Sonderveranlagung und ordentliche Veranlagung"},"language":"de"},{"id":24281,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/taxation-speciale-et-taxation-ordinaire\/","title":{"rendered":"Taxation s\u00e9par\u00e9e et taxation ordinaire"},"language":"fr"}]},"yoast_head":"\nTaxation s\u00e9par\u00e9e et taxation ordinaire • 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\/taxation-speciale-et-taxation-ordinaire\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation s\u00e9par\u00e9e et taxation ordinaire • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"La taxation des prestations en capital provenant de la pr\u00e9voyance est effectu\u00e9e sur la base de la d\u00e9claration de l\u2019institution et sans que le motif du versement ne soit remis en question; la d\u00e9claration d\u2019imp\u00f4t correspondante n\u2019est souvent pas encore disponible \u00e0 ce moment-l\u00e0. Philipp Betschart et Andrea Hildebrand se penchent sur la jurisprudence r\u00e9cente pour savoir si une prestation qui a \u00e9t\u00e9 impos\u00e9e \u00e0 tort et de mani\u00e8re d\u00e9finitive en tant que prestation en capital…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/taxation-speciale-et-taxation-ordinaire\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-11T11:08:30+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=\"53 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\\\/taxation-speciale-et-taxation-ordinaire\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/taxation-speciale-et-taxation-ordinaire\\\/\",\"name\":\"Taxation s\u00e9par\u00e9e et taxation ordinaire • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2025-02-01T04:59:00+00:00\",\"dateModified\":\"2025-02-11T11:08:30+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/taxation-speciale-et-taxation-ordinaire\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/taxation-speciale-et-taxation-ordinaire\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/taxation-speciale-et-taxation-ordinaire\\\/#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\":\"Taxation s\u00e9par\u00e9e et taxation ordinaire\"}]},{\"@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":"Taxation s\u00e9par\u00e9e et taxation ordinaire • 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\/taxation-speciale-et-taxation-ordinaire\/","og_locale":"fr_FR","og_type":"article","og_title":"Taxation s\u00e9par\u00e9e et taxation ordinaire • steuerportal.ch","og_description":"La taxation des prestations en capital provenant de la pr\u00e9voyance est effectu\u00e9e sur la base de la d\u00e9claration de l\u2019institution et sans que le motif du versement ne soit remis en question; la d\u00e9claration d\u2019imp\u00f4t correspondante n\u2019est souvent pas encore disponible \u00e0 ce moment-l\u00e0. 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