{"id":29986,"date":"2026-06-03T06:00:00","date_gmt":"2026-06-03T04:00:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=29986"},"modified":"2026-07-03T16:01:40","modified_gmt":"2026-07-03T14:01:40","slug":"lharmonisation-fiscale-du-point-de-vue-des-cantons","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lharmonisation-fiscale-du-point-de-vue-des-cantons\/","title":{"rendered":"L\u2019harmonisation fiscale du point de vue des cantons"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Bien que l\u2019harmonisation fiscale ait permis d\u2019importants gains d\u2019efficacit\u00e9 en mati\u00e8re de droit fiscal, on observe depuis quelques ann\u00e9es une recrudescence des tendances \u00e0 la d\u00e9sharmonisation, lesquelles \u00e9rodent progressivement les acquis historiques de la LHID et entra\u00eenent une augmentation des co\u00fbts r\u00e9glementaires ainsi que de la charge administrative li\u00e9s \u00e0 son application. Olivier Margraf dresse un \u00e9tat des lieux apr\u00e8s vingt-cinq ans d\u2019application de la LHID.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"_members_access_role":[],"_members_access_error":"","authors":[{"ID":41,"display_name":"Olivier Margraf","first_name":"Olivier","last_name":"Margraf","description":"

Dr. iur., Bereichsleiter Recht + Spezialsteuern, Steuerverwaltung Kanton Thurgau<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/04\/olivier_margraf_cut_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/olivier-margraf\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lharmonisation-fiscale-du-point-de-vue-des-cantons\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-29986","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[41]},"shp_steuerportal_must_use":{"translations":[{"id":29982,"link":"https:\/\/steuerportal.ch\/articles-specialises\/steuerharmonisierung-aus-sicht-der-kantone\/","title":{"rendered":"Steuerharmonisierung aus Sicht der Kantone"},"language":"de"},{"id":29986,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lharmonisation-fiscale-du-point-de-vue-des-cantons\/","title":{"rendered":"L\u2019harmonisation fiscale du point de vue des cantons"},"language":"fr"}]},"yoast_head":"\nL\u2019harmonisation fiscale du point de vue des cantons • 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\/lharmonisation-fiscale-du-point-de-vue-des-cantons\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019harmonisation fiscale du point de vue des cantons • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Bien que l\u2019harmonisation fiscale ait permis d\u2019importants gains d\u2019efficacit\u00e9 en mati\u00e8re de droit fiscal, on observe depuis quelques ann\u00e9es une recrudescence des tendances \u00e0 la d\u00e9sharmonisation, lesquelles \u00e9rodent progressivement les acquis historiques de la LHID et entra\u00eenent une augmentation des co\u00fbts r\u00e9glementaires ainsi que de la charge administrative li\u00e9s \u00e0 son application. Olivier Margraf dresse un \u00e9tat des lieux apr\u00e8s vingt-cinq ans d\u2019application de la LHID.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lharmonisation-fiscale-du-point-de-vue-des-cantons\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-03T14:01:40+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=\"20 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\\\/lharmonisation-fiscale-du-point-de-vue-des-cantons\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/lharmonisation-fiscale-du-point-de-vue-des-cantons\\\/\",\"name\":\"L\u2019harmonisation fiscale du point de vue des cantons • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2026-06-03T04:00:00+00:00\",\"dateModified\":\"2026-07-03T14:01:40+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/lharmonisation-fiscale-du-point-de-vue-des-cantons\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/lharmonisation-fiscale-du-point-de-vue-des-cantons\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/lharmonisation-fiscale-du-point-de-vue-des-cantons\\\/#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\":\"L\u2019harmonisation fiscale du point de vue des cantons\"}]},{\"@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":"L\u2019harmonisation fiscale du point de vue des cantons • 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\/lharmonisation-fiscale-du-point-de-vue-des-cantons\/","og_locale":"fr_FR","og_type":"article","og_title":"L\u2019harmonisation fiscale du point de vue des cantons • steuerportal.ch","og_description":"Bien que l\u2019harmonisation fiscale ait permis d\u2019importants gains d\u2019efficacit\u00e9 en mati\u00e8re de droit fiscal, on observe depuis quelques ann\u00e9es une recrudescence des tendances \u00e0 la d\u00e9sharmonisation, lesquelles \u00e9rodent progressivement les acquis historiques de la LHID et entra\u00eenent une augmentation des co\u00fbts r\u00e9glementaires ainsi que de la charge administrative li\u00e9s \u00e0 son application. 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