{"id":6074,"date":"2021-02-03T08:41:38","date_gmt":"2021-02-03T07:41:38","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=6074"},"modified":"2021-02-04T09:34:43","modified_gmt":"2021-02-04T08:34:43","slug":"contribution-entretien-enfants-sur-compte-commun-garde-alternee-deductions-generales-et-sociales-enfants-bareme-parental-lifd-lhid-ge","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/contribution-entretien-enfants-sur-compte-commun-garde-alternee-deductions-generales-et-sociales-enfants-bareme-parental-lifd-lhid-ge\/","title":{"rendered":"Contribution entretien enfants sur compte commun; garde altern\u00e9e; d\u00e9ductions g\u00e9n\u00e9rales et sociales enfants; bar\u00e8me parental (LIFD; LHID; GE)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>Selon la jurisprudence du Tribunal F&eacute;d&eacute;ral, lorsque l&rsquo;un des parents verse une pension alimentaire &agrave; l&rsquo;autre, l&rsquo;assimilation de cette pension aux ressources du parent qui la re&ccedil;oit aux fins d&rsquo;entretien de l&rsquo;enfant d&eacute;signe ce dernier comme le contribuable qui assure l&rsquo;entretien de l&rsquo;enfant. En l&rsquo;absence de pension alimentaire, il convient de distinguer selon que la garde altern&eacute;e est d&rsquo;importance&hellip;<\/p>\n","protected":false},"author":4,"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":["<a href=\"https:\/\/steuerportal.ch\/fachmodule\/steuerrevue\/rechtsprechung\/\">Steuer Revue &#8594; Rechtsprechung<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/contribution-entretien-enfants-sur-compte-commun-garde-alternee-deductions-generales-et-sociales-enfants-bareme-parental-lifd-lhid-ge\/shtpdf\/","language":"de"},"sht_proarticle_category":[19],"sht_proarticle_tag":[],"class_list":["post-6074","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-rechtsprechung"],"acf":{"authors":[74]},"shp_steuerportal_must_use":{"translations":[{"id":6074,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/contribution-entretien-enfants-sur-compte-commun-garde-alternee-deductions-generales-et-sociales-enfants-bareme-parental-lifd-lhid-ge\/","title":{"rendered":"Contribution entretien enfants sur compte commun; garde altern\u00e9e; d\u00e9ductions g\u00e9n\u00e9rales et sociales enfants; bar\u00e8me parental (LIFD; LHID; GE)"},"language":"de"}]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contribution entretien enfants sur compte commun; garde altern\u00e9e; d\u00e9ductions g\u00e9n\u00e9rales et sociales enfants; bar\u00e8me parental (LIFD; LHID; GE) &#8226; 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\/contribution-entretien-enfants-sur-compte-commun-garde-alternee-deductions-generales-et-sociales-enfants-bareme-parental-lifd-lhid-ge\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contribution entretien enfants sur compte commun; garde altern\u00e9e; d\u00e9ductions g\u00e9n\u00e9rales et sociales enfants; bar\u00e8me parental (LIFD; LHID; GE) &#8226; steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Selon la jurisprudence du Tribunal F&eacute;d&eacute;ral, lorsque l&rsquo;un des parents verse une pension alimentaire &agrave; l&rsquo;autre, l&rsquo;assimilation de cette pension aux ressources du parent qui la re&ccedil;oit aux fins d&rsquo;entretien de l&rsquo;enfant d&eacute;signe ce dernier comme le contribuable qui assure l&rsquo;entretien de l&rsquo;enfant. 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