{"id":28928,"date":"2026-03-02T01:09:11","date_gmt":"2026-03-02T00:09:11","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=28928"},"modified":"2026-04-06T02:56:46","modified_gmt":"2026-04-06T00:56:46","slug":"traitement-fiscal-des-prestations-de-formation-au-regard-de-la-taxe-sur-la-valeur-ajoutee","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/traitement-fiscal-des-prestations-de-formation-au-regard-de-la-taxe-sur-la-valeur-ajoutee\/","title":{"rendered":"Traitement des prestations de formation au regard du droit de la TVA"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

La question de savoir si les cours, ateliers, s\u00e9minaires, etc. sont exon\u00e9r\u00e9s de la TVA d\u00e9pend du point de savoir s\u2019ils visent en premier lieu la transmission de connaissances. Il convient \u00e9galement de distinguer si une offre s’adresse aux enfants ou aux adultes. Katharina Meienberg expose les bases th\u00e9oriques, pr\u00e9cise les crit\u00e8res de d\u00e9limitation et et illustre, \u00e0 l\u2019aide d\u2019exemples tir\u00e9s de la jurisprudence, l\u2019importance du groupe cible dans l\u2019examen.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":3279,"display_name":"Katharina Meienberg","first_name":"Katharina","last_name":"Meienberg","description":"

Mag. Jur., LL.M., RA; Gerichtsschreiberin in der Abt. I des Bundesverwaltungsgerichts, St. Gallen<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/02\/meienberg_katharina-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/katharina-meienberg\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/traitement-fiscal-des-prestations-de-formation-au-regard-de-la-taxe-sur-la-valeur-ajoutee\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-28928","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[3279]},"shp_steuerportal_must_use":{"translations":[{"id":28925,"link":"https:\/\/steuerportal.ch\/articles-specialises\/mehrwertsteuerrechtliche-behandlung-von-bildungsleistungen\/","title":{"rendered":"Mehrwertsteuerrechtliche Behandlung von Bildungsleistungen"},"language":"de"},{"id":28928,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/traitement-fiscal-des-prestations-de-formation-au-regard-de-la-taxe-sur-la-valeur-ajoutee\/","title":{"rendered":"Traitement des prestations de formation au regard du droit de la TVA"},"language":"fr"}]},"yoast_head":"\nTraitement des prestations de formation au regard du droit de la TVA • 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\/traitement-fiscal-des-prestations-de-formation-au-regard-de-la-taxe-sur-la-valeur-ajoutee\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Traitement des prestations de formation au regard du droit de la TVA • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"La question de savoir si les cours, ateliers, s\u00e9minaires, etc. sont exon\u00e9r\u00e9s de la TVA d\u00e9pend du point de savoir s\u2019ils visent en premier lieu la transmission de connaissances. 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