{"id":3882,"date":"2018-09-05T11:56:28","date_gmt":"2018-09-05T09:56:28","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=3882"},"modified":"2021-01-25T18:21:13","modified_gmt":"2021-01-25T17:21:13","slug":"succession%e2%80%af-report-de-pertes-liees-a-lactivite-independante-du-defunt-lifd%e2%80%af-ge","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/succession%e2%80%af-report-de-pertes-liees-a-lactivite-independante-du-defunt-lifd%e2%80%af-ge\/","title":{"rendered":"Succession\u202f; report de pertes li\u00e9es \u00e0 l\u2019activit\u00e9 ind\u00e9pendante du d\u00e9funt (LIFD\u202f; GE)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>Il d&eacute;coule de la possibilit&eacute; pour le contribuable de continuer de reporter les pertes subies lorsqu&rsquo;il exerce une autre activit&eacute; ind&eacute;pendante, que ce report de pertes est en principe li&eacute; &agrave; la personne du contribuable exer&ccedil;ant une telle activit&eacute;, d&eacute;pendant ainsi g&eacute;n&eacute;ralement du statut d&rsquo;ind&eacute;pendant et non de l&rsquo;entreprise &eacute;ventuellement exploit&eacute;e. 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