{"id":7729,"date":"2019-11-11T14:12:28","date_gmt":"2019-11-11T13:12:28","guid":{"rendered":"https:\/\/steuerportal.ch\/fachmodule\/revue-fiscale\/abhandlungen\/"},"modified":"2024-07-22T13:56:42","modified_gmt":"2024-07-22T11:56:42","slug":"articles-de-fond","status":"publish","type":"sht_promodule","link":"https:\/\/steuerportal.ch\/fr\/modules-specialises\/revue-fiscale\/articles-de-fond\/","title":{"rendered":"Articles de fond"},"content":{"rendered":"<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div><div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:29% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/12\/Rf-LinkedIn.png\" alt=\"\" class=\"wp-image-17225 size-full\" srcset=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/12\/Rf-LinkedIn.png 1000w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/12\/Rf-LinkedIn-700x700.png 700w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/12\/Rf-LinkedIn-150x150.png 150w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/12\/Rf-LinkedIn-768x768.png 768w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/12\/Rf-LinkedIn-220x220.png 220w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/12\/Rf-LinkedIn-440x440.png 440w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/12\/Rf-LinkedIn-180x180.png 180w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/12\/Rf-LinkedIn-280x280.png 280w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/12\/Rf-LinkedIn-628x628.png 628w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/12\/Rf-LinkedIn-296x296.png 296w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p>Depuis 2022, chaque article de fond est disponible en fran&ccedil;ais<br><a href=\"https:\/\/steuerportal.ch\/fr\/modules-specialises\/revue-fiscale\/info\/#francais\" target=\"_blank\" rel=\"noreferrer noopener\">plus d&rsquo;informations<\/a><\/p>\n<\/div><\/div><div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div><div class=\"wp-block-query alignfull is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 alignfull wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-96bd1808 wp-block-post-template-is-layout-grid\"><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\"><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\"><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\"><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\"><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\"><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\"><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-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\"><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\"><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\"><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\"><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\"><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\"><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-28634 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\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/de-la-transaction-blockchain-a-levenement-fiscal\/\" target=\"_self\">De la transaction blockchain &agrave; l&rsquo;&eacute;v&eacute;nement fiscal<\/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\/silvan-guler\/\" class=\"wp-block-sht-post-authors__author-link\">Silvan Guler<\/a>, <a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/alessia-muehlthaler-2\/\" class=\"wp-block-sht-post-authors__author-link\">Alessia M&uuml;hlthaler<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-02-01T07:00:00+01:00\">f&eacute;vrier 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Une qualification fiscale appropri&eacute;e des rendements issus d&rsquo;activit&eacute;s li&eacute;es aux crypto-actifs suppose une compr&eacute;hension des fondements techniques et du contenu &eacute;conomique des activit&eacute;s li&eacute;es &agrave; la blockchain. Une approche syst&eacute;matique peut notamment &ecirc;tre d&eacute;gag&eacute;e en distinguant les &eacute;v&eacute;nements de protocole, la participation au r&eacute;seau et les transactions on-chain. Silvan Guler et Alessia M&uuml;hlthaler examinent les&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\/de-la-transaction-blockchain-a-levenement-fiscal\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-28641 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\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-gains-provenant-des-jeux-dargent\/\" target=\"_self\">Imposition des gains de jeux d&rsquo;argent<\/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-baumer\/\" class=\"wp-block-sht-post-authors__author-link\">Fabian Baumer<\/a>, <a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/patrick-gerber\/\" class=\"wp-block-sht-post-authors__author-link\">Patrick Gerber<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-02-01T06:59:00+01:00\">f&eacute;vrier 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">La motion Zanetti d&eacute;pos&eacute;e en 2023 vise &agrave; emp&ecirc;cher que les gagnants et gagnantes de loterie puissent optimiser leur imp&ocirc;t sur le revenu en d&eacute;m&eacute;nageant dans un canton fiscalement plus avantageux. Fabian Baumer et Patrick Gerber examinent les r&eacute;glementations fiscales actuelles relatives aux gains provenant des jeux d&rsquo;argent ainsi que la proposition de mise en&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\/imposition-des-gains-provenant-des-jeux-dargent\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-28648 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\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/principe-de-determinance-en-matiere-de-tva\/\" target=\"_self\">Principe de d&eacute;terminance en mati&egrave;re de taxe sur la valeur ajout&eacute;e (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\/harun-can\/\" class=\"wp-block-sht-post-authors__author-link\">Harun Can<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-02-01T06:58:00+01:00\">f&eacute;vrier 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Le principe de d&eacute;terminance (&laquo;Massgeblichkeitsprinzip&raquo;) constitue traditionnellement le lien fondamental entre la comptabilit&eacute; commerciale et le droit fiscal. Dans ce contexte, Harun Can examine la validit&eacute; de ce principe en mati&egrave;re de taxe sur la valeur ajout&eacute;e, pr&eacute;sente les r&egrave;gles de correction pr&eacute;vues par la LTVA et analyse, dans une deuxi&egrave;me partie, deux cas 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\/principe-de-determinance-en-matiere-de-tva\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-28123 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\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/changement-de-systeme-dans-limposition-de-la-propriete-du-logement\/\" target=\"_self\">Changement de syst&egrave;me en mati&egrave;re d&rsquo;imposition de la propri&eacute;t&eacute; du logement<\/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\/andrea-opel\/\" class=\"wp-block-sht-post-authors__author-link\">Andrea Opel<\/a>, <a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/stefan-oesterhelt\/\" class=\"wp-block-sht-post-authors__author-link\">Stefan Oesterhelt<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-01-01T07:00:00+01:00\">janvier 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">L&rsquo;imposition de la valeur locative a longtemps &eacute;t&eacute; une cause de m&eacute;contentement pour de nombreux propri&eacute;taires. Son abolition, d&eacute;sormais d&eacute;cid&eacute;e, est malgr&eacute; tout source de nouveaux d&eacute;fis. Andrea Opel et Stefan Oesterhelt examinent la r&eacute;vision en d&eacute;tail et mettent en lumi&egrave;re non seulement les modifications apport&eacute;es &agrave; la LIFD et &agrave; la LHID, mais aussi&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\/changement-de-systeme-dans-limposition-de-la-propriete-du-logement\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-28131 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\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/domicile-fiscal-principal-des-personnes-morales\/\" target=\"_self\">Domicile fiscal principal des personnes morales<\/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\/olivier-margraf\/\" class=\"wp-block-sht-post-authors__author-link\">Olivier Margraf<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-01-01T06:59:00+01:00\">janvier 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">La jurisprudence du Tribunal f&eacute;d&eacute;ral a r&eacute;cemment d&ucirc; se pencher sur un nombre important d&rsquo;affaires relatives au domicile fiscal, ce qui a apport&eacute; un certain dynamisme &agrave; ce domaine, mais aussi, d&rsquo;un point de vue formel, une certaine confusion. Olivier Margraf passe en revue les arr&ecirc;ts importants, les d&eacute;veloppements et leurs implications, en mettant l&rsquo;accent&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\/domicile-fiscal-principal-des-personnes-morales\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-28138 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\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-succession-fiscale-des-personnes-morales\/\" target=\"_self\">La succession fiscale des personnes morales<\/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\/manuel-dubach\/\" class=\"wp-block-sht-post-authors__author-link\">Manuel Dubach<\/a>, <a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/marco-buchmann\/\" class=\"wp-block-sht-post-authors__author-link\">Marco Buchmann<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-01-01T06:58:00+01:00\">janvier 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Ces derni&egrave;res ann&eacute;es, la succession fiscale a fait l&rsquo;objet d&rsquo;une attention croissante dans la jurisprudence, en particulier dans le domaine de la taxe sur la valeur ajout&eacute;e. Les questions relatives &agrave; la succession fiscale s&rsquo;agissant d&rsquo;autres types d&rsquo;imp&ocirc;ts ont moins &eacute;t&eacute; th&eacute;matis&eacute;es, bien qu&rsquo;elles soient tout aussi pertinentes en pratique. Manuel Dubach et Marco Buchmann&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\/la-succession-fiscale-des-personnes-morales\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><\/ul>\n\n<nav class=\"alignfull wp-block-query-pagination is-layout-flex wp-block-query-pagination-is-layout-flex\" aria-label=\"Pagination\">\n\n\n<div class=\"wp-block-query-pagination-numbers\"><span aria-current=\"page\" class=\"page-numbers current\">1<\/span>\n<a class=\"page-numbers\" href=\"?query-0-page=2\">2<\/a>\n<a class=\"page-numbers\" href=\"?query-0-page=3\">3<\/a>\n<span class=\"page-numbers dots\">&hellip;<\/span>\n<a class=\"page-numbers\" href=\"?query-0-page=26\">26<\/a><\/div>\n\n<a href=\"\/fr\/wp-json\/wp\/v2\/sht_promodule\/7729?query-0-page=2\" class=\"wp-block-query-pagination-next\">Weiter &raquo;<\/a>\n\n<\/nav>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Depuis 2022, chaque article de fond est disponible en fran&ccedil;aisplus d&rsquo;informations<\/p>\n","protected":false},"featured_media":0,"parent":6922,"menu_order":4,"template":"template-sht_promodule_2_procategory.php","meta":{"_acf_changed":false},"class_list":["post-7729","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>Articles de fond &#8226; 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