{"id":868,"date":"2019-07-01T15:38:46","date_gmt":"2019-07-01T13:38:46","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=868"},"modified":"2019-12-10T15:02:14","modified_gmt":"2019-12-10T14:02:14","slug":"frais-dabonnement-general-cff-en-premiere-classe-lifd-ordonnance-sur-les-frais-professionnels-vs","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/frais-dabonnement-general-cff-en-premiere-classe-lifd-ordonnance-sur-les-frais-professionnels-vs\/","title":{"rendered":"Frais d\u2019abonnement g\u00e9n\u00e9ral CFF en premi\u00e8re classe (LIFD ; Ordonnance sur les frais professionnels ; VS)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>3&nbsp;Personnes physiques 3.6&nbsp;D&eacute;ductions \/ frais d&rsquo;acquisition du revenu Frais d&rsquo;abonnement g&eacute;n&eacute;ral CFF en premi&egrave;re classe (LIFD&#8239;; Ordonnance sur les frais professionnels&#8239;; VS) L&rsquo;art. 26 al. 1 let. a aLIFD conditionne la d&eacute;ductibilit&eacute; des frais de d&eacute;placement &agrave; leur caract&egrave;re n&eacute;cessaire, alors que, s&rsquo;agissant des transports publics, l&rsquo;Ordonnance sur les frais professionnels&hellip;<\/p>\n","protected":false},"author":74,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[],"related_sht_promodule":["<a href=\"https:\/\/steuerportal.ch\/fachmodule\/steuerrevue\/rechtsprechung\/\">Steuer Revue &#8594; Rechtsprechung<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/frais-dabonnement-general-cff-en-premiere-classe-lifd-ordonnance-sur-les-frais-professionnels-vs\/shtpdf\/","language":"de"},"sht_proarticle_category":[19],"sht_proarticle_tag":[],"class_list":["post-868","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-rechtsprechung"],"acf":{"authors":""},"shp_steuerportal_must_use":{"translations":[{"id":868,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/frais-dabonnement-general-cff-en-premiere-classe-lifd-ordonnance-sur-les-frais-professionnels-vs\/","title":{"rendered":"Frais d\u2019abonnement g\u00e9n\u00e9ral CFF en premi\u00e8re classe (LIFD ; 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