{"id":6925,"date":"2019-11-06T20:13:58","date_gmt":"2019-11-06T19:13:58","guid":{"rendered":"https:\/\/steuerportal.ch\/fachmodule\/steuerrevue\/info\/"},"modified":"2025-09-02T23:04:41","modified_gmt":"2025-09-02T21:04:41","slug":"info","status":"publish","type":"sht_promodule","link":"https:\/\/steuerportal.ch\/fr\/modules-specialises\/revue-fiscale\/info\/","title":{"rendered":"Info"},"content":{"rendered":"<div class=\"wp-block-columns alignwide is-style-gap--large is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\"><div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><h2 class=\"wp-block-heading\" id=\"revue-fiscale\">Revue fiscale<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pratique et bien fond&eacute;e<\/li>\n\n\n\n<li>11 num&eacute;ros par an (num&eacute;ro double en juillet\/ao&ucirc;t)<\/li>\n\n\n\n<li>la plus grande revue ind&eacute;pendante dans son domaine, fond&eacute;e en 1946<\/li>\n\n\n\n<li>Depuis 2022, chaque article de fond est disponible en fran&ccedil;ais<\/li>\n<\/ul>\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/03\/StR-3-24-lead-1024x768.png\" alt=\"\" class=\"wp-image-18060\" style=\"width:422px;height:auto\" srcset=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/03\/StR-3-24-lead-1024x768.png 1024w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/03\/StR-3-24-lead-700x525.png 700w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/03\/StR-3-24-lead-768x576.png 768w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/03\/StR-3-24-lead-1536x1152.png 1536w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/03\/StR-3-24-lead-1280x960.png 1280w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/03\/StR-3-24-lead-280x210.png 280w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/03\/StR-3-24-lead-628x471.png 628w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/03\/StR-3-24-lead-296x222.png 296w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/03\/StR-3-24-lead.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>La Revue fiscale est publi&eacute;e depuis 1946 et est aujourd&rsquo;hui la plus importante revue sp&eacute;cialis&eacute;e dans le domaine de la fiscalit&eacute; en Suisse. L&rsquo;&eacute;quipe &eacute;ditoriale dirig&eacute;e par Andrea Opel couvre un large &eacute;ventail de domaines de la pratique fiscale et apporte son expertise globale dans des trait&eacute;s bien fond&eacute;s et pertinents au quotidien, ainsi que dans des rapports compacts sur les d&eacute;veloppements fiscaux nationaux et internationaux.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-blue-royal-color has-css-opacity has-blue-royal-background-color has-background\">\n\n\n<h2 class=\"wp-block-heading\" id=\"abonnement\">Abonnement<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fr&eacute;quence: 11 num&eacute;ros par an<\/li>\n\n\n\n<li>Abonnement annuel: 287.00 CHF (abonnement papier avec acc&egrave;s num&eacute;rique)<\/li>\n\n\n\n<li>Abonnement annuel (acc&egrave;s num&eacute;rique uniquement): CHF 267.00<\/li>\n\n\n\n<li>Pour les entreprises: <a href=\"https:\/\/steuerportal.ch\/fr\/licences-dentreprise\/\">suivez ce lien<\/a><\/li>\n<\/ul>\n\n\n\n<div class=\"c-message\">\n\t<p>Cet article est r&eacute;serv&eacute; &agrave; nos abonn&eacute;(e)s.<\/p><p><a href=\"https:\/\/steuerportal.ch\/fr\/enregistrement\/\">S&rsquo;enregistrer et d&eacute;bloquer<\/a><\/p><p>Avez-vous d&eacute;j&agrave; un compte? <a href=\"https:\/\/steuerportal.ch\/fr\/mon-compte\/?redirect_to=https:\/\/steuerportal.ch\/fr\/modules-specialises\/revue-fiscale\/info\/\">Login<\/a>.<\/p><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/steuerportal.ch\/fr\/abonnement-a-lessai\/\">Essayer gratuitement?<\/a><\/div>\n<\/div>\n\n\n\n<p>ISSN 1424-0025<br>Forme abr&eacute;g&eacute;e: Rf<br>Maison d&rsquo;&eacute;dition: Cosmos-Verlag AG, Berne<\/p>\n\n\n\n<p><a href=\"https:\/\/steuerportal.ch\/fr\/contact\/\" data-type=\"page\" data-id=\"422\">Avez-vous des questions?<\/a><\/p>\n\n\n\n<p class=\"has-black-color has-gray-xlight-background-color has-text-color has-background\" id=\"francais\"><strong>Depuis 2022, chaque article de fond est disponible en fran&ccedil;ais!<\/strong><br>Les articles de fond sont d&eacute;sormais disponibles en fran&ccedil;ais et en allemand. l&rsquo;&eacute;dition imprim&eacute;e pr&eacute;sentera toujours les articles dans leur langue originale, mais en ligne, ils seront en outre disponibles sous forme d&rsquo;une traduction automatique r&eacute;vis&eacute;e. Vous avez des commentaires ou des questions sur notre initiative? <a href=\"https:\/\/steuerportal.ch\/fr\/contact\/\" data-type=\"page\" data-id=\"7004\">N&rsquo;h&eacute;sitez pas &agrave; prendre contact avec nous<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-blue-royal-color has-css-opacity has-blue-royal-background-color has-background\">\n\n\n<h2 class=\"wp-block-heading\" id=\"newsletter\">Newsletter<\/h2>\n\n\n\n<div class=\"wp-block-group has-gray-xlight-background-color has-background is-layout-constrained wp-container-core-group-is-layout-c385debf wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20)\">\n<p>Une &agrave; deux fois par mois, nous vous informons des d&eacute;veloppements importants dans notre newsletter r&eacute;dactionnelle gratuite.<\/p>\n\n\n<script 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class=\"is-style-small\">Pour votre s&eacute;curit&eacute;, vous recevrez un message de confirmation &agrave; votre adresse e-mail apr&egrave;s votre inscription. Nous &eacute;valuons le taux d&rsquo;ouverture et les liens cliqu&eacute;s &agrave; des fins d&rsquo;optimisation.&nbsp;Pour plus d&rsquo;informations, veuillez consulter notre d&eacute;claration <a href=\"https:\/\/steuerportal.ch\/fr\/juridique\/\" target=\"_blank\" rel=\"noreferrer noopener\">de protection des donn&eacute;es<\/a>. <strong>Par ailleurs, vous pouvez vous d&eacute;sinscrire &agrave; tout moment et en toute simplicit&eacute;.<\/strong> <strong>Vous trouverez un lien de d&eacute;sinscription dans chaque &eacute;dition de la newsletter.<\/strong><\/p>\n<\/div>\n\n\n\n<p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"kommission\">Commission &eacute;ditoriale<\/h2>\n\n\n\n<p><strong>Andrea Opel<\/strong>,  <em>R&eacute;dactrice en chef<\/em><br>Prof. Dr. iur., Ordinaria f&uuml;r Steuerrecht an der Universit&auml;t Luzern<\/p>\n\n\n\n<p><strong>Stefan Oesterhelt<\/strong>, <em>R&eacute;dacteur en chef <\/em><br>Rechtsanwalt, LL.M., dipl. Steuerexperte, Partner,<br>Homburger AG<\/p>\n\n\n\n<p><strong>Wolfgang Maute<\/strong><br>Dr. iur. HSG, eidg. dipl. Steuerexperte, LL.M. (Int. Taxation),<br>M Advice AG<\/p>\n\n\n\n<p><strong>Fabian Baumer<\/strong><br>lic. iur., Rechtsanwalt, dipl. Steuerexperte, Vizedirektor der Eidgen&ouml;ssischen Steuerverwaltung, Leiter Hauptabteilung Steuerpolitik <\/p>\n\n\n\n<p><strong>Sirgit Meier<\/strong><br>lic. iur., MAS Taxation \/ LL.M. Tax, Leiterin Gesch&auml;ftsbereich Recht und Koordination, Steuerverwaltung des Kantons Bern<\/p>\n\n\n\n<p><strong>Olivier Margraf<\/strong> <br>Dr. iur., Leiter Rechtsabteilung, Kantonale Steuerverwaltung Thurgau<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-blue-royal-color has-css-opacity has-blue-royal-background-color has-background\">\n\n\n<h2 class=\"wp-block-heading\" id=\"equipe-de-redaction-permanente\">Equipe de r&eacute;daction permanente<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Pierre Scheuner<\/strong><br>dipl. Steuerexperte, F&uuml;rsprecher, Von Graffenried AG Treuhand<\/p>\n\n\n\n<p><strong>Lukas Aebi<\/strong><br>Rechtsanwalt, LL.M., dipl. Steuerexperte, Partner, Lenz &amp; Staehelin<\/p>\n\n\n\n<p><strong>Selina Many<\/strong><br>Rechtsanw&auml;ltin, dipl. Steuerexpertin, Migros-Genossenschafts-Bund<\/p>\n\n\n\n<p><strong style=\"font-size: 1em; background-color: var(--color-white); color: var(--color-gray);\">Margaux Stanton<\/strong><br><span style=\"font-size: 1em; background-color: var(--color-white); color: var(--color-gray); font-weight: var(--font-weight);\">MLaw<\/span><\/p>\n\n\n\n<p><strong style=\"font-size: 1em; background-color: var(--color-white); color: var(--color-gray);\">Victor Palma<\/strong><br><span style=\"font-size: 1em; background-color: var(--color-white); color: var(--color-gray); font-weight: var(--font-weight);\">MLaw<\/span><\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-blue-royal-color has-css-opacity has-blue-royal-background-color has-background\">\n\n\n<h2 class=\"wp-block-heading\" id=\"auteurs\">Autrices et auteurs<\/h2>\n\n\n\n<p>Merci l&rsquo;int&eacute;r&ecirc;t que vous portez &agrave; la publication d&rsquo;un article dans la Revue&nbsp;fiscale. Nous attirons votre attention sur nos <a href=\"https:\/\/steuerportal.ch\/fr\/publikationsrichtlinien\/\" target=\"_blank\" rel=\"noreferrer noopener\">directives de publication<\/a> et restons volontiers &agrave; votre disposition en cas de questions.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><h2 class=\"wp-block-heading\" id=\"block-7c6febc2-e69d-4ff9-bd3d-c80445274d0b\">Derniers articles<\/h2>\n\n\n\n<div class=\"wp-block-query alignfull is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"alignfull wp-block-post-template is-layout-flow wp-container-core-post-template-is-layout-4ffefafb wp-block-post-template-is-layout-flow\"><li class=\"wp-block-post post-29360 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-articles-de-fond\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fr\/modules-specialises\/revue-fiscale\/articles-de-fond\/\">Revue fiscale &rarr; Articles de fond<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/dos-and-donts-dans-les-procedures-de-recours-en-matiere-fiscale\/\" target=\"_self\">Do&rsquo;s and Don&rsquo;ts dans les proc&eacute;dures de recours en mati&egrave;re fiscale<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/markus-berger-2\/\" class=\"wp-block-sht-post-authors__author-link\">Markus Berger<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-04-02T00:50:00+02:00\">avril 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">Une particularit&eacute; du droit fiscal est que les fiscalistes sont &eacute;galement autoris&eacute;s &agrave; agir en tant que repr&eacute;sentants dans les proc&eacute;dures de recours. Le fait qu&rsquo;ils exercent g&eacute;n&eacute;ralement une activit&eacute; davantage de conseil que contentieuse incite Markus Berger, fort de sa longue exp&eacute;rience en tant que juge &agrave; diff&eacute;rentes instances, &agrave; attirer l&rsquo;attention sur certaines&hellip;<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/dos-and-donts-dans-les-procedures-de-recours-en-matiere-fiscale\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-29356 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-articles-de-fond\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fr\/modules-specialises\/revue-fiscale\/articles-de-fond\/\">Revue fiscale &rarr; Articles de fond<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nouvelle-circulaire-n-18a-de-lafc-du-22-decembre-2025\/\" target=\"_self\">Nouvelle Circulaire n&deg; 18a de l&rsquo;AFC du 22 d&eacute;cembre 2025<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/erich-ettlin\/\" class=\"wp-block-sht-post-authors__author-link\">Erich Ettlin<\/a>, <a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/sandro-di-giulio\/\" class=\"wp-block-sht-post-authors__author-link\">Sandro Di Giulio<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-04-02T00:49:00+02:00\">avril 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">La r&eacute;vision en profondeur de la circulaire n&deg; 18 de l&rsquo;AFC visait principalement &agrave; mettre en &oelig;uvre la motion Ettlin; d&eacute;sormais, les lacunes de cotisations survenues depuis 2025 dans la pr&eacute;voyance individuelle li&eacute;e peuvent &ecirc;tre combl&eacute;es a posteriori sous forme de rachats. Erich Ettlin et Sandro Di Giulio comparent la mise en &oelig;uvre de la&hellip;<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nouvelle-circulaire-n-18a-de-lafc-du-22-decembre-2025\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-29371 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-articles-de-fond\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fr\/modules-specialises\/revue-fiscale\/articles-de-fond\/\">Revue fiscale &rarr; Articles de fond<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/le-systeme-side-by-side-dans-le-cadre-de-pillar-2\/\" target=\"_self\">Le &laquo;syst&egrave;me side-by-side&raquo; dans le cadre de Pillar 2<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/fabian-sutter\/\" class=\"wp-block-sht-post-authors__author-link\">Fabian Sutter<\/a>, <a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/fabio-sonderegger\/\" class=\"wp-block-sht-post-authors__author-link\">Fabio Sonderegger<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-04-02T00:48:00+02:00\">avril 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">Le 5 janvier 2026, le Mod&egrave;le de R&egrave;gles GloBE a &eacute;t&eacute; compl&eacute;t&eacute; par une directive administrative qui englobe notamment le syst&egrave;me SbS, lequel exempte les groupes d&rsquo;entreprises de l&rsquo;application des r&egrave;gles IIR et UTPR, pour autant que la soci&eacute;t&eacute; m&egrave;re ultime soit &eacute;tablie dans un &laquo;Qualified SbS Regime&raquo;. Fabian Sutter et Fabio Sonderegger expliquent le&hellip;<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/le-systeme-side-by-side-dans-le-cadre-de-pillar-2\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-29375 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-rechtsprechung\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fachmodule\/steuerrevue\/rechtsprechung\/\">Steuer Revue &rarr; Rechtsprechung<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/entscheiduebersicht-2-2026\/\" target=\"_self\">Entscheid&uuml;bersicht 2-2026<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/lukas-aebi\/\" class=\"wp-block-sht-post-authors__author-link\">Lukas Aebi<\/a>, <a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/selina-many\/\" class=\"wp-block-sht-post-authors__author-link\">Selina Many<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-04-02T00:47:00+02:00\">avril 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">Zweite systematische Entscheid&uuml;bersicht des Jahres 2026<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/entscheiduebersicht-2-2026\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-29380 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-jurisprudence\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fr\/modules-specialises\/revue-fiscale\/jurisprudence\/\">Revue fiscale &rarr; Jurisprudence<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/refus-dacces-au-dossier-en-vertu-de-lart-114-lifd-procedure-de-rappel-dimpot\/\" target=\"_self\">Refus d&rsquo;acc&egrave;s au dossier en vertu de l&rsquo;art. 114 LIFD \/ Proc&eacute;dure de rappel d&rsquo;imp&ocirc;t<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/redaktion-steuer-revue\/\" class=\"wp-block-sht-post-authors__author-link\">Redaktion Steuer Revue<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-04-02T00:46:00+02:00\">avril 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">Tribunal f&eacute;d&eacute;ral, arr&ecirc;t du 17&nbsp;d&eacute;cembre 2025 (9C_521\/2025)<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/refus-dacces-au-dossier-en-vertu-de-lart-114-lifd-procedure-de-rappel-dimpot\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-29390 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-rendez-vous-fr\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fr\/modules-specialises\/revue-fiscale\/rendez-vous\/\">Revue fiscale &rarr; Rendez-vous<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/etes-vous-un-chuchoteur-pour-chiens-ernst-giger\/\" target=\"_self\">&Ecirc;tes-vous un &laquo;chuchoteur&raquo; pour chiens, Ernst Giger?<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/redaktion-steuer-revue\/\" class=\"wp-block-sht-post-authors__author-link\">Redaktion Steuer Revue<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-04-02T00:45:00+02:00\">avril 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">Ernst Giger r&eacute;pond &agrave; nos questions &ndash; pas forc&eacute;ment techniques &ndash; dans le Rendez-vous.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/etes-vous-un-chuchoteur-pour-chiens-ernst-giger\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-28934 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-articles-de-fond\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fr\/modules-specialises\/revue-fiscale\/articles-de-fond\/\">Revue fiscale &rarr; Articles de fond<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/provisions-pour-reparations-importantes\/\" target=\"_self\">Provisions pour r&eacute;parations importantes<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/patrick-engstler\/\" class=\"wp-block-sht-post-authors__author-link\">Patrick Engstler<\/a>, <a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/fabian-duss\/\" class=\"wp-block-sht-post-authors__author-link\">Fabian Duss<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-03-02T01:10:39+01:00\">mars 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">Dans son arr&ecirc;t 147 II 209 du 1er d&eacute;cembre 2020, le Tribunal f&eacute;d&eacute;ral a jug&eacute; qu&rsquo;une provision forfaitaire pour les r&eacute;parations et l&rsquo;entretien n&rsquo;&eacute;tait pas justifi&eacute;e par l&rsquo;usage commercial ; l&rsquo;admission de provisions pour les r&eacute;parations importantes ne se justifie en principe, du point de vue fiscal, que dans des limites &eacute;troites en termes de&hellip;<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/provisions-pour-reparations-importantes\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-28928 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-articles-de-fond\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fr\/modules-specialises\/revue-fiscale\/articles-de-fond\/\">Revue fiscale &rarr; Articles de fond<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/traitement-fiscal-des-prestations-de-formation-au-regard-de-la-taxe-sur-la-valeur-ajoutee\/\" target=\"_self\">Traitement des prestations de formation au regard du droit de la TVA<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/katharina-meienberg\/\" class=\"wp-block-sht-post-authors__author-link\">Katharina Meienberg<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-03-02T01:09:11+01:00\">mars 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">La question de savoir si les cours, ateliers, s&eacute;minaires, etc. sont exon&eacute;r&eacute;s de la TVA d&eacute;pend du point de savoir s&rsquo;ils visent en premier lieu la transmission de connaissances. Il convient &eacute;galement de distinguer si une offre s&rsquo;adresse aux enfants ou aux adultes. Katharina Meienberg expose les bases th&eacute;oriques, pr&eacute;cise les crit&egrave;res de d&eacute;limitation et&hellip;<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/traitement-fiscal-des-prestations-de-formation-au-regard-de-la-taxe-sur-la-valeur-ajoutee\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-28941 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-articles-de-fond\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fr\/modules-specialises\/revue-fiscale\/articles-de-fond\/\">Revue fiscale &rarr; Articles de fond<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/les-reserves-dapport-en-capital-dans-les-societes-etrangeres\/\" target=\"_self\">Les r&eacute;serves d&rsquo;apport en capital dans les soci&eacute;t&eacute;s &eacute;trang&egrave;res<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/floran-ponce\/\" class=\"wp-block-sht-post-authors__author-link\">Floran Ponce<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-03-02T00:39:35+01:00\">mars 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">La distribution des apports en capital est exon&eacute;r&eacute;e d&rsquo;imp&ocirc;t sur le revenu pour les actionnaires domicili&eacute;s en Suisse. Cela vaut &eacute;galement pour les distributions effectu&eacute;es par des soci&eacute;t&eacute;s &eacute;trang&egrave;res en faveur d&rsquo;actionnaires suisses. Contrairement aux soci&eacute;t&eacute;s suisses, il n&rsquo;est toutefois pas possible de se baser sur l&rsquo;attestation RAC de l&rsquo;AFC, ce qui entra&icirc;ne de nombreuses&hellip;<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/les-reserves-dapport-en-capital-dans-les-societes-etrangeres\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-28945 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-diverses\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fachmodule\/steuerrevue\/diverses\/\">Steuer Revue &rarr; Diverses<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/kommentar-2025-ssk-ks-28-wertschriftenbewertung\/\" target=\"_self\">Kommentar 2025 SSK KS 28 Wertschriftenbewertung<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/mauro-rezzonico\/\" class=\"wp-block-sht-post-authors__author-link\">Mauro Rezzonico<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-03-02T00:38:41+01:00\">mars 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">Mauro Rezzonico fasst den Kommentar 2025 der Schweizerischen Steuerkonferenz zum Kreisschreiben Nr. 28 (Wegleitung zur Bewertung von Wertpapieren ohne Kurswert f&uuml;r die Verm&ouml;genssteuer) zusammen.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/kommentar-2025-ssk-ks-28-wertschriftenbewertung\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><\/ul><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Revue fiscale La Revue fiscale est publi&eacute;e depuis 1946 et est aujourd&rsquo;hui la plus importante revue sp&eacute;cialis&eacute;e dans le domaine de la fiscalit&eacute; en Suisse. L&rsquo;&eacute;quipe &eacute;ditoriale dirig&eacute;e par Andrea Opel couvre un large &eacute;ventail de domaines de la pratique fiscale et apporte son expertise globale dans des trait&eacute;s bien fond&eacute;s et pertinents au quotidien, ainsi que dans des rapports compacts sur les d&eacute;veloppements&hellip;<\/p>\n","protected":false},"featured_media":0,"parent":6922,"menu_order":1,"template":"template-sht_promodule_1_overview.php","meta":{"_acf_changed":false},"class_list":["post-6925","sht_promodule","type-sht_promodule","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Info &#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\/modules-specialises\/revue-fiscale\/info\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Info &#8226; steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Revue fiscale La Revue fiscale est publi&eacute;e depuis 1946 et est aujourd&rsquo;hui la plus importante revue sp&eacute;cialis&eacute;e dans le domaine de la fiscalit&eacute; en Suisse. 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