{"id":27098,"date":"2025-10-01T05:59:00","date_gmt":"2025-10-01T03:59:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=27098"},"modified":"2025-10-16T16:17:50","modified_gmt":"2025-10-16T14:17:50","slug":"imposition-des-influenceurs","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-influenceurs\/","title":{"rendered":"Imposition des influenceurs"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

La cr\u00e9ation de contenus sur les plateformes sociales en tant que mod\u00e8le \u00e9conomique structur\u00e9 et rentable attire de plus en plus l\u2019attention des autorit\u00e9s fiscales \u00e0 l’\u00e9tranger, tandis que l’imposition des influenceurs en Suisse reste encore peu discut\u00e9e. Thomas Hug et Daniela Martinis-Arth examinent, \u00e0 la lumi\u00e8re de la distinction entre hobby et activit\u00e9 lucrative ind\u00e9pendante, les principales questions de droit fiscal et de droit des assurances sociales.<\/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":3111,"display_name":"Daniela Martinis-Arth","first_name":"Daniela","last_name":"Martinis-Arth","description":"

Dr. iur., LL.M., Manager, Deloitte<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/09\/martinis_arth_daniela-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/daniela-martinis-arth\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-influenceurs\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-27098","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[556,3111]},"shp_steuerportal_must_use":{"translations":[{"id":27094,"link":"https:\/\/steuerportal.ch\/articles-specialises\/besteuerung-von-influencern\/","title":{"rendered":"Besteuerung von Influencern"},"language":"de"},{"id":27098,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-influenceurs\/","title":{"rendered":"Imposition des influenceurs"},"language":"fr"}]},"yoast_head":"\nImposition des influenceurs • 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\/imposition-des-influenceurs\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imposition des influenceurs • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"La cr\u00e9ation de contenus sur les plateformes sociales en tant que mod\u00e8le \u00e9conomique structur\u00e9 et rentable attire de plus en plus l\u2019attention des autorit\u00e9s fiscales \u00e0 l'\u00e9tranger, tandis que l'imposition des influenceurs en Suisse reste encore peu discut\u00e9e. 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