{"id":29652,"date":"2026-05-03T05:00:00","date_gmt":"2026-05-03T03:00:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=29652"},"modified":"2026-04-30T16:47:16","modified_gmt":"2026-04-30T14:47:16","slug":"regles-relatives-aux-etablissements-non-bancaires-10-20","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/regles-relatives-aux-etablissements-non-bancaires-10-20\/","title":{"rendered":"R\u00e8gles des 10\/20 non bancaires"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Les contrats de cr\u00e9dit sont g\u00e9n\u00e9ralement soumis aux \u00abr\u00e8gles des 10\/20 non bancaires\u00bb, par l’insertion de clauses contractuelles appropri\u00e9es, afin d’\u00e9viter que les paiements d’int\u00e9r\u00eats ne soient soumis \u00e0 l’imp\u00f4t anticip\u00e9. Stefan Oesterhelt expose la riche pratique administrative d\u00e9velopp\u00e9e \u00e0 cet \u00e9gard par l’AFC et explique comment ces contrats doivent \u00eatre structur\u00e9s.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":48,"display_name":"Stefan Oesterhelt","first_name":"Stefan","last_name":"Oesterhelt","description":"

Rechtsanwalt, LL.M., dipl. Steuerexperte, Partner, Homburger AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/Oesterhelt-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/stefan-oesterhelt\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/regles-relatives-aux-etablissements-non-bancaires-10-20\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-29652","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[48]},"shp_steuerportal_must_use":{"translations":[{"id":29645,"link":"https:\/\/steuerportal.ch\/articles-specialises\/10-20-nicht-banken-regeln\/","title":{"rendered":"10\/20-Nicht-Banken-Regeln"},"language":"de"},{"id":29652,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/regles-relatives-aux-etablissements-non-bancaires-10-20\/","title":{"rendered":"R\u00e8gles des 10\/20 non bancaires"},"language":"fr"}]},"yoast_head":"\nR\u00e8gles des 10\/20 non bancaires • 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\/regles-relatives-aux-etablissements-non-bancaires-10-20\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e8gles des 10\/20 non bancaires • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Les contrats de cr\u00e9dit sont g\u00e9n\u00e9ralement soumis aux \u00abr\u00e8gles des 10\/20 non bancaires\u00bb, par l'insertion de clauses contractuelles appropri\u00e9es, afin d'\u00e9viter que les paiements d'int\u00e9r\u00eats ne soient soumis \u00e0 l'imp\u00f4t anticip\u00e9. Stefan Oesterhelt expose la riche pratique administrative d\u00e9velopp\u00e9e \u00e0 cet \u00e9gard par l'AFC et explique comment ces contrats doivent \u00eatre structur\u00e9s.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/regles-relatives-aux-etablissements-non-bancaires-10-20\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\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=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/regles-relatives-aux-etablissements-non-bancaires-10-20\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/regles-relatives-aux-etablissements-non-bancaires-10-20\\\/\",\"name\":\"R\u00e8gles des 10\\\/20 non bancaires • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2026-05-03T03:00:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/regles-relatives-aux-etablissements-non-bancaires-10-20\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/regles-relatives-aux-etablissements-non-bancaires-10-20\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/regles-relatives-aux-etablissements-non-bancaires-10-20\\\/#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\":\"R\u00e8gles des 10\\\/20 non bancaires\"}]},{\"@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":"R\u00e8gles des 10\/20 non bancaires • 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\/regles-relatives-aux-etablissements-non-bancaires-10-20\/","og_locale":"fr_FR","og_type":"article","og_title":"R\u00e8gles des 10\/20 non bancaires • steuerportal.ch","og_description":"Les contrats de cr\u00e9dit sont g\u00e9n\u00e9ralement soumis aux \u00abr\u00e8gles des 10\/20 non bancaires\u00bb, par l'insertion de clauses contractuelles appropri\u00e9es, afin d'\u00e9viter que les paiements d'int\u00e9r\u00eats ne soient soumis \u00e0 l'imp\u00f4t anticip\u00e9. 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