{"id":3355,"date":"2020-05-05T23:58:57","date_gmt":"2020-05-05T21:58:57","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=3355"},"modified":"2020-05-05T23:58:57","modified_gmt":"2020-05-05T21:58:57","slug":"qualification-de-donation-ou-de-subside-revenu-activite-lucrative-independante-lifd-lhid-be","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/qualification-de-donation-ou-de-subside-revenu-activite-lucrative-independante-lifd-lhid-be\/","title":{"rendered":"Qualification de donation ou de subside; revenu activit\u00e9 lucrative ind\u00e9pendante (LIFD; LHID; BE)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Constitue un subside au sens de l\u2019art. 24 let. d LIFD la prestation provenant de fonds publics ou priv\u00e9s et vers\u00e9e \u00e0 titre gratuit \u00e0 une personne se trouvant dans une situation de g\u00eane (personne n\u00e9cessiteuse) dans le but de lui venir en aide. <\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":74,"display_name":"Redaktion Steuer Revue","first_name":"","last_name":"","description":"","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/11\/StP_Profilbild_RED_DE_quadratisch.jpg","organiser_data":{"public_organiser_name":"Redaktion Steuer Revue","public_organiser_page":false,"offer":"","location":"","preamble":"","public_organiser_logo":false},"url":"https:\/\/steuerportal.ch\/fr\/autoren\/redaktion-steuer-revue\/"}],"related_sht_promodule":["Steuer Revue → Rechtsprechung<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/qualification-de-donation-ou-de-subside-revenu-activite-lucrative-independante-lifd-lhid-be\/shtpdf\/","language":"de"},"sht_proarticle_category":[19],"sht_proarticle_tag":[],"class_list":["post-3355","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-rechtsprechung"],"acf":{"authors":[74]},"shp_steuerportal_must_use":{"translations":[{"id":3355,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/qualification-de-donation-ou-de-subside-revenu-activite-lucrative-independante-lifd-lhid-be\/","title":{"rendered":"Qualification de donation ou de subside; 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