{"id":30308,"date":"2026-07-23T07:00:00","date_gmt":"2026-07-23T05:00:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=30308"},"modified":"2026-07-21T12:37:39","modified_gmt":"2026-07-21T10:37:39","slug":"la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs\/","title":{"rendered":"La fixation de la peine en mati\u00e8re de soustraction d\u2019imp\u00f4ts directs"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Tout contribuable qui commet, intentionnellement ou par n\u00e9gligence, une soustraction d\u2019imp\u00f4t consomm\u00e9 est passible d\u2019une amende. En s\u2019appuyant sur la pratique des autorit\u00e9s zurichoises, Peter H\u00f6sli pr\u00e9sente une analyse du cadre l\u00e9gal de la peine applicable \u00e0 la soustraction d\u2019imp\u00f4t et met en \u00e9vidence les crit\u00e8res de fixation de la peine \u00e0 l\u2019int\u00e9rieur ou en dehors de ce cadre, ainsi que les motifs pouvant conduire \u00e0 une exemption de peine.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"_members_access_role":[],"_members_access_error":"","authors":[{"ID":3135,"display_name":"Peter H\u00f6sli","first_name":"Peter","last_name":"H\u00f6sli","description":"

Lic. iur., Leiter Spezialdienst KSTA Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/10\/hoesli_peter-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/peter-hoesli\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-30308","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[3135]},"shp_steuerportal_must_use":{"translations":[{"id":30306,"link":"https:\/\/steuerportal.ch\/articles-specialises\/die-strafzumessung-bei-der-hinterziehung-direkter-steuern\/","title":{"rendered":"Die Strafzumessung bei der Hinterziehung direkter Steuern"},"language":"de"},{"id":30308,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs\/","title":{"rendered":"La fixation de la peine en mati\u00e8re de soustraction d\u2019imp\u00f4ts directs"},"language":"fr"}]},"yoast_head":"\nLa fixation de la peine en mati\u00e8re de soustraction d\u2019imp\u00f4ts directs • 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\/la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La fixation de la peine en mati\u00e8re de soustraction d\u2019imp\u00f4ts directs • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Tout contribuable qui commet, intentionnellement ou par n\u00e9gligence, une soustraction d\u2019imp\u00f4t consomm\u00e9 est passible d\u2019une amende. En s\u2019appuyant sur la pratique des autorit\u00e9s zurichoises, Peter H\u00f6sli pr\u00e9sente une analyse du cadre l\u00e9gal de la peine applicable \u00e0 la soustraction d\u2019imp\u00f4t et met en \u00e9vidence les crit\u00e8res de fixation de la peine \u00e0 l\u2019int\u00e9rieur ou en dehors de ce cadre, ainsi que les motifs pouvant conduire \u00e0 une exemption de peine.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs\/\" \/>\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\\\/la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs\\\/\",\"name\":\"La fixation de la peine en mati\u00e8re de soustraction d\u2019imp\u00f4ts directs • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2026-07-23T05:00:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs\\\/#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\":\"La fixation de la peine en mati\u00e8re de soustraction d\u2019imp\u00f4ts directs\"}]},{\"@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":"La fixation de la peine en mati\u00e8re de soustraction d\u2019imp\u00f4ts directs • 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\/la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs\/","og_locale":"fr_FR","og_type":"article","og_title":"La fixation de la peine en mati\u00e8re de soustraction d\u2019imp\u00f4ts directs • steuerportal.ch","og_description":"Tout contribuable qui commet, intentionnellement ou par n\u00e9gligence, une soustraction d\u2019imp\u00f4t consomm\u00e9 est passible d\u2019une amende. En s\u2019appuyant sur la pratique des autorit\u00e9s zurichoises, Peter H\u00f6sli pr\u00e9sente une analyse du cadre l\u00e9gal de la peine applicable \u00e0 la soustraction d\u2019imp\u00f4t et met en \u00e9vidence les crit\u00e8res de fixation de la peine \u00e0 l\u2019int\u00e9rieur ou en dehors de ce cadre, ainsi que les motifs pouvant conduire \u00e0 une exemption de peine.","og_url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs\/","og_site_name":"steuerportal.ch","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs\/","url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs\/","name":"La fixation de la peine en mati\u00e8re de soustraction d\u2019imp\u00f4ts directs • steuerportal.ch","isPartOf":{"@id":"https:\/\/steuerportal.ch\/fr\/#website"},"datePublished":"2026-07-23T05:00:00+00:00","breadcrumb":{"@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-fixation-de-la-peine-en-matiere-de-soustraction-dimpots-directs\/#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":"La fixation de la peine en mati\u00e8re de soustraction d\u2019imp\u00f4ts directs"}]},{"@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\/"}}]}},"_links":{"self":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/30308","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle"}],"about":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/types\/sht_proarticle"}],"author":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/2371"}],"version-history":[{"count":4,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/30308\/revisions"}],"predecessor-version":[{"id":30432,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/30308\/revisions\/30432"}],"acf:user":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/3135"}],"wp:attachment":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/media?parent=30308"}],"wp:term":[{"taxonomy":"sht_proarticle_category","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_category?post=30308"},{"taxonomy":"sht_proarticle_tag","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_tag?post=30308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}