{"id":28641,"date":"2026-02-01T06:59:00","date_gmt":"2026-02-01T05:59:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=28641"},"modified":"2026-03-13T15:04:55","modified_gmt":"2026-03-13T14:04:55","slug":"imposition-des-gains-provenant-des-jeux-dargent","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-gains-provenant-des-jeux-dargent\/","title":{"rendered":"Imposition des gains de jeux d\u2019argent"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

La motion Zanetti d\u00e9pos\u00e9e en 2023 vise \u00e0 emp\u00eacher que les gagnants et gagnantes de loterie puissent optimiser leur imp\u00f4t sur le revenu en d\u00e9m\u00e9nageant dans un canton fiscalement plus avantageux. Fabian Baumer et Patrick Gerber examinent les r\u00e9glementations fiscales actuelles relatives aux gains provenant des jeux d’argent ainsi que la proposition de mise en \u0153uvre du Conseil f\u00e9d\u00e9ral, qui est encore en consultation jusqu’\u00e0 la fin mars.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":13,"display_name":"Fabian Baumer","first_name":"Fabian","last_name":"Baumer","description":"

Lic. iur., Rechtsanwalt, dipl. Steuerexperte, Vizedirektor der Eidgen\u00f6ssischen Steuerverwaltung, Leiter Hauptabteilung Steuerpolitik<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/01\/Baumer_Fabian_sw-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/fabian-baumer\/"},{"ID":3246,"display_name":"Patrick Gerber","first_name":"Patrick","last_name":"Gerber","description":"

MLaw, B.A. international Relations, Projektleiter steuerpolitische Gesch\u00e4fte, Eidgen\u00f6ssische Steuerverwaltung, Bern<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/01\/gerber_patrick-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/patrick-gerber\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-gains-provenant-des-jeux-dargent\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-28641","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[13,3246]},"shp_steuerportal_must_use":{"translations":[{"id":28638,"link":"https:\/\/steuerportal.ch\/articles-specialises\/besteuerung-von-geldspielgewinnen\/","title":{"rendered":"Besteuerung von Geldspielgewinnen"},"language":"de"},{"id":28641,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-gains-provenant-des-jeux-dargent\/","title":{"rendered":"Imposition des gains de jeux d\u2019argent"},"language":"fr"}]},"yoast_head":"\nImposition des gains de jeux d\u2019argent • 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-gains-provenant-des-jeux-dargent\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imposition des gains de jeux d\u2019argent • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"La motion Zanetti d\u00e9pos\u00e9e en 2023 vise \u00e0 emp\u00eacher que les gagnants et gagnantes de loterie puissent optimiser leur imp\u00f4t sur le revenu en d\u00e9m\u00e9nageant dans un canton fiscalement plus avantageux. Fabian Baumer et Patrick Gerber examinent les r\u00e9glementations fiscales actuelles relatives aux gains provenant des jeux d'argent ainsi que la proposition de mise en \u0153uvre du Conseil f\u00e9d\u00e9ral, qui est encore en consultation jusqu'\u00e0 la fin mars.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-gains-provenant-des-jeux-dargent\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-13T14:04:55+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=\"49 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\\\/imposition-des-gains-provenant-des-jeux-dargent\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/imposition-des-gains-provenant-des-jeux-dargent\\\/\",\"name\":\"Imposition des gains de jeux d\u2019argent • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2026-02-01T05:59:00+00:00\",\"dateModified\":\"2026-03-13T14:04:55+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/imposition-des-gains-provenant-des-jeux-dargent\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/imposition-des-gains-provenant-des-jeux-dargent\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/imposition-des-gains-provenant-des-jeux-dargent\\\/#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\":\"Imposition des gains de jeux d\u2019argent\"}]},{\"@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":"Imposition des gains de jeux d\u2019argent • 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\/imposition-des-gains-provenant-des-jeux-dargent\/","og_locale":"fr_FR","og_type":"article","og_title":"Imposition des gains de jeux d\u2019argent • steuerportal.ch","og_description":"La motion Zanetti d\u00e9pos\u00e9e en 2023 vise \u00e0 emp\u00eacher que les gagnants et gagnantes de loterie puissent optimiser leur imp\u00f4t sur le revenu en d\u00e9m\u00e9nageant dans un canton fiscalement plus avantageux. 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