{"id":100002962,"date":"2020-06-30T11:29:49","date_gmt":"2020-06-30T09:29:49","guid":{"rendered":"https:\/\/swissholdings.ch\/fr\/?page_id=100002962"},"modified":"2024-10-31T13:23:19","modified_gmt":"2024-10-31T12:23:19","slug":"impot","status":"publish","type":"page","link":"https:\/\/swissholdings.ch\/fr\/impot\/","title":{"rendered":"Imp\u00f4t"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"100002962\" class=\"elementor elementor-100002962\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-139cd030 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"139cd030\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7204f85a\" data-id=\"7204f85a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-400ef72d elementor-widget elementor-widget-html\" data-id=\"400ef72d\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<a class=\"uthemenlink_steuern\" href=\"https:\/\/swissholdings.ch\/fr\/sujets\/themen\/steuern\/internationales-steuerrecht\/\">\n<div style=\"border-top: 5px solid #7EA195\">\n    \n    <h3 style=\"margin-top: 10px;text-align: center\">Droit fiscal international <span style=\"font-size: 25px;margin-left: 10px\"><i class=\"fa fa-angle-right\" style=\"text-align: right\"><\/i><\/span><\/h3>\n    \n<\/div>\n<\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-23eea1ae\" data-id=\"23eea1ae\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-48630563 elementor-widget elementor-widget-html\" data-id=\"48630563\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<a class=\"uthemenlink_steuern\" href=\"https:\/\/swissholdings.ch\/fr\/sujets\/themen\/steuern\/nationales-steuerrecht\/\">\n<div style=\"border-top: 5px solid #7EA195\">\n    \n    <h3 style=\"margin-top: 10px;text-align: center\">Droit fiscal national <span style=\"font-size: 25px;margin-left: 10px\"><i class=\"fa fa-angle-right\" style=\"text-align: right\"><\/i><\/span><\/h3>\n    \n<\/div>\n<\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b6973d6 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b6973d6\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9a5bf1e\" data-id=\"9a5bf1e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f38ca4 elementor-widget elementor-widget-spacer\" data-id=\"1f38ca4\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8df763 elementor-widget elementor-widget-video\" data-id=\"f8df763\" data-element_type=\"widget\" data-settings=\"{&quot;video_type&quot;:&quot;vimeo&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<iframe class=\"elementor-video-iframe\" allowfullscreen allow=\"clipboard-write\" title=\"Lecteur vid\u00e9o vimeo\" src=\"https:\/\/player.vimeo.com\/video\/574931454?color&amp;autopause=0&amp;loop=0&amp;muted=0&amp;title=1&amp;portrait=1&amp;byline=1#t=\"><\/iframe>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80e702c elementor-widget elementor-widget-spacer\" data-id=\"80e702c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f3b7e50\" data-id=\"f3b7e50\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-055d525 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"055d525\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-xl\" href=\"https:\/\/swissholdings.ch\/fr\/videos\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-video\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Autres Vid\u00e9os<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d4f551e elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d4f551e\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-51a377d5\" data-id=\"51a377d5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-777034a7 elementor-widget elementor-widget-wp-widget-dotorg_blog_list\" data-id=\"777034a7\" data-element_type=\"widget\" data-widget_type=\"wp-widget-dotorg_blog_list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\r\n\t\t\t\t\r\n        \t        \r\n\t\t\t\t<h2 class=\"widget content_widget\"><span><a href=\"https:\/\/swissholdings.ch\/fr\/sujets\/themen\/steuern\/\">Accueil<\/a><\/span><\/h2>\r\n\t\t\t\r\n                        \r\n\t\t\t            <div class=\"blogger\">\r\n\t\t\t\r\n                                      \t<div class=\"item small_post tranz p-border post-100003832 post type-post status-publish format-standard hentry category-nationales-steuerrecht category-eingaben-positionen\">\n\n\t\t\t\t\n            \t<div class=\"item_inn tranz\">\n\n                    <div class=\"item_category\"><h4>Droit fiscal national<\/h4><\/div> <!--   \r\n\t<p class=\"meta meta_full \">\r\n\t\t<span class=\"post-date\">4. avril 2023<\/span>\r\n    <\/p>\r\n-->\n                \t<h2 class=\"posttitle\"><a class=\"link link--forsure\" href=\"https:\/\/swissholdings.ch\/fr\/stellungnahme-bundesgesetz-ueber-den-steuerlichen-abzug-der-berufskosten-von-unselbststaendig-erwerbstaetigen\/\">Stellungnahme: Bundesgesetz \u00fcber den steuerlichen Abzug der Berufskosten von unselbstst\u00e4ndig Erwerbst\u00e4tigen<\/a><\/h2>\n\n                    <p class=\"teaser\">Das Wichtigste in K\u00fcrze: Ein gesamtschweizerisch starker und attraktiver Standort ist f\u00fcr uns und unsere Mitglieder von zentraler<span class=\"helip\">...<\/span><\/p>\n\n                \t   \r\n\t<span class=\"meta meta_more \">\r\n    \t\t<a class=\"p-border\" href=\"https:\/\/swissholdings.ch\/fr\/stellungnahme-bundesgesetz-ueber-den-steuerlichen-abzug-der-berufskosten-von-unselbststaendig-erwerbstaetigen\/\">Read More<\/a>\r\n\r\n    <\/span>\r\n\n\n                <\/div><!-- end .item_inn -->\n\n            <\/div>\n\r\n\t\t\t\r\n                                      \t<div class=\"item small_post tranz p-border post-100003818 post type-post status-publish format-standard hentry category-digitalbesteuerung category-internationales-steuerrecht category-nationales-steuerrecht category-eingaben-positionen\">\n\n\t\t\t\t\n            \t<div class=\"item_inn tranz\">\n\n                    <div class=\"item_category\"><h4>Dossier Digitalbesteuerung<\/h4><\/div> <!--   \r\n\t<p class=\"meta meta_full \">\r\n\t\t<span class=\"post-date\">3. f\u00e9vrier 2023<\/span>\r\n    <\/p>\r\n-->\n                \t<h2 class=\"posttitle\"><a class=\"link link--forsure\" href=\"https:\/\/swissholdings.ch\/fr\/joint-consultation-response-on-compliance-and-tax-certainty-aspects-of-global-minimum-tax\/\">Joint consultation response on compliance and tax certainty aspects of global minimum tax<\/a><\/h2>\n\n                    <p class=\"teaser\">Economiesuisse, the Swiss Business Federation represents approximately 100,000 companies from all business sectors and regions of<span class=\"helip\">...<\/span><\/p>\n\n                \t   \r\n\t<span class=\"meta meta_more \">\r\n    \t\t<a class=\"p-border\" href=\"https:\/\/swissholdings.ch\/fr\/joint-consultation-response-on-compliance-and-tax-certainty-aspects-of-global-minimum-tax\/\">Read More<\/a>\r\n\r\n    <\/span>\r\n\n\n                <\/div><!-- end .item_inn -->\n\n            <\/div>\n\r\n\t\t\t\r\n                                      \t<div class=\"item small_post tranz p-border post-100003817 post type-post status-publish format-standard hentry category-digitalbesteuerung category-internationales-steuerrecht category-nationales-steuerrecht category-eingaben-positionen\">\n\n\t\t\t\t\n            \t<div class=\"item_inn tranz\">\n\n                    <div class=\"item_category\"><h4>Dossier Digitalbesteuerung<\/h4><\/div> <!--   \r\n\t<p class=\"meta meta_full \">\r\n\t\t<span class=\"post-date\">25. janvier 2023<\/span>\r\n    <\/p>\r\n-->\n                \t<h2 class=\"posttitle\"><a class=\"link link--forsure\" href=\"https:\/\/swissholdings.ch\/fr\/swissholdings-comments-on-oecd-public-consultation-document-pillar-one-amount-b\/\">SwissHoldings comments on OECD public consultation document: Pillar One \u2013 Amount B<\/a><\/h2>\n\n                    <p class=\"teaser\">Executive Summary We welcome the efforts made to simplify the tax base determination rules under Pillar One. We highly appreciate the<span class=\"helip\">...<\/span><\/p>\n\n                \t   \r\n\t<span class=\"meta meta_more \">\r\n    \t\t<a class=\"p-border\" href=\"https:\/\/swissholdings.ch\/fr\/swissholdings-comments-on-oecd-public-consultation-document-pillar-one-amount-b\/\">Read More<\/a>\r\n\r\n    <\/span>\r\n\n\n                <\/div><!-- end .item_inn -->\n\n            <\/div>\n\r\n\t\t\t\r\n                                      \t<div class=\"item small_post tranz p-border post-100003811 post type-post status-publish format-standard hentry category-medienmitteilungen category-digitalbesteuerung category-internationales-steuerrecht category-nationales-steuerrecht\">\n\n\t\t\t\t\n            \t<div class=\"item_inn tranz\">\n\n                    <div class=\"item_category\"><h4>Communiqu\u00e9s de presse<\/h4><\/div> <!--   \r\n\t<p class=\"meta meta_full \">\r\n\t\t<span class=\"post-date\">16. d\u00e9cembre 2022<\/span>\r\n    <\/p>\r\n-->\n                \t<h2 class=\"posttitle\"><a class=\"link link--forsure\" href=\"https:\/\/swissholdings.ch\/fr\/oecd-steuermillionen-sollen-in-der-schweiz-bleiben\/\">OECD-Steuermillionen sollen in der Schweiz bleiben<\/a><\/h2>\n\n                    <p class=\"teaser\">Mit der Umsetzung der OECD-Mindeststeuer haben die eidgeno\u0308ssischen Ra\u0308te eine von Bundesrat und Kantonen vorgeschlagene Lo\u0308sung<span class=\"helip\">...<\/span><\/p>\n\n                \t   \r\n\t<span class=\"meta meta_more \">\r\n    \t\t<a class=\"p-border\" href=\"https:\/\/swissholdings.ch\/fr\/oecd-steuermillionen-sollen-in-der-schweiz-bleiben\/\">Read More<\/a>\r\n\r\n    <\/span>\r\n\n\n                <\/div><!-- end .item_inn -->\n\n            <\/div>\n\r\n\t\t\t\r\n                                      \t<div class=\"item small_post tranz p-border post-100003792 post type-post status-publish format-standard hentry category-digitalbesteuerung category-internationales-steuerrecht category-nationales-steuerrecht category-eingaben-positionen\">\n\n\t\t\t\t\n            \t<div class=\"item_inn tranz\">\n\n                    <div class=\"item_category\"><h4>Dossier Digitalbesteuerung<\/h4><\/div> <!--   \r\n\t<p class=\"meta meta_full \">\r\n\t\t<span class=\"post-date\">14. novembre 2022<\/span>\r\n    <\/p>\r\n-->\n                \t<h2 class=\"posttitle\"><a class=\"link link--forsure\" href=\"https:\/\/swissholdings.ch\/fr\/stellungnahme-zur-verordnung-des-bundesrats-ueber-die-mindestbesteuerung-grosser-unternehmensgruppen\/\">Stellungnahme zur Verordnung des Bundesrats \u00fcber die Mindestbesteuerung grosser Unternehmensgruppen<\/a><\/h2>\n\n                    <p class=\"teaser\">Wir bedanken uns bestens f\u00fcr die Gelegenheit, im Rahmen der Umsetzung des OECD\/G20-Projekts zur Besteuerung der digitalen Wirtschaft zur<span class=\"helip\">...<\/span><\/p>\n\n                \t   \r\n\t<span class=\"meta meta_more \">\r\n    \t\t<a class=\"p-border\" href=\"https:\/\/swissholdings.ch\/fr\/stellungnahme-zur-verordnung-des-bundesrats-ueber-die-mindestbesteuerung-grosser-unternehmensgruppen\/\">Read More<\/a>\r\n\r\n    <\/span>\r\n\n\n                <\/div><!-- end .item_inn -->\n\n            <\/div>\n\r\n\t\t\t\r\n                                      \t<div class=\"item small_post tranz p-border post-100003791 post type-post status-publish format-standard hentry category-medienmitteilungen category-digitalbesteuerung category-internationales-steuerrecht category-nationales-steuerrecht\">\n\n\t\t\t\t\n            \t<div class=\"item_inn tranz\">\n\n                    <div class=\"item_category\"><h4>Communiqu\u00e9s de presse<\/h4><\/div> <!--   \r\n\t<p class=\"meta meta_full \">\r\n\t\t<span class=\"post-date\">26. octobre 2022<\/span>\r\n    <\/p>\r\n-->\n                \t<h2 class=\"posttitle\"><a class=\"link link--forsure\" href=\"https:\/\/swissholdings.ch\/fr\/wak-n-will-50-50-verteilung-vom-rohertrag-der-ergaenzungssteuer\/\">WAK-N will 50\/50-Verteilung vom Rohertrag der Erg\u00e4nzungssteuer<\/a><\/h2>\n\n                    <p class=\"teaser\">Eine Mehrheit der Kommission f\u00fcr Wirtschaft und Abgaben des Nationalrats will, dass Bund und Kantone je 50 Prozent vom Rohertrag der<span class=\"helip\">...<\/span><\/p>\n\n                \t   \r\n\t<span class=\"meta meta_more \">\r\n    \t\t<a class=\"p-border\" href=\"https:\/\/swissholdings.ch\/fr\/wak-n-will-50-50-verteilung-vom-rohertrag-der-ergaenzungssteuer\/\">Read More<\/a>\r\n\r\n    <\/span>\r\n\n\n                <\/div><!-- end .item_inn -->\n\n            <\/div>\n\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t<div class=\"clearfix\"><\/div>\r\n\t\t\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60c4b1e elementor-align-right elementor-widget elementor-widget-button\" data-id=\"60c4b1e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/swissholdings.ch\/fr\/sujets\/themen\/steuern\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-angle-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Toutes les Contributions<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7e5b0d51 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e5b0d51\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-58070703\" data-id=\"58070703\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e6dda14 elementor-widget elementor-widget-heading\" data-id=\"e6dda14\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ae042f2 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ae042f2\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-293ccadb\" data-id=\"293ccadb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-686346dc elementor-widget elementor-widget-image\" data-id=\"686346dc\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2024\/10\/Hess_Martin_Rund.png\" class=\"attachment-large size-large wp-image-100003951\" alt=\"\" srcset=\"https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2024\/10\/Hess_Martin_Rund.png 500w, https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2024\/10\/Hess_Martin_Rund-300x300.png 300w, https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2024\/10\/Hess_Martin_Rund-150x150.png 150w, https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2024\/10\/Hess_Martin_Rund-60x60.png 60w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7b87f8 elementor-widget elementor-widget-image\" data-id=\"d7b87f8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2020\/06\/208704383-hess.jpg\" class=\"attachment-large size-large wp-image-100002964\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-67fe0778\" data-id=\"67fe0778\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a273638 elementor-widget elementor-widget-text-editor\" data-id=\"a273638\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"margin: 0\">Martin Hess<\/h3><p>Responsable du d\u00e9partement fiscalit\u00e9, Membre du Comit\u00e9 Ex\u00e9cutif<\/p><p>+41 31 356 68 61<br \/><a href=\"mailto:martin.hess@swissholdings.ch\">martin.hess@swissholdings.ch<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-1290439a\" data-id=\"1290439a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-75b6be8 elementor-widget elementor-widget-image\" data-id=\"75b6be8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2024\/10\/Antal_Claudiu_Rund.png\" class=\"attachment-large size-large wp-image-100003949\" alt=\"\" srcset=\"https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2024\/10\/Antal_Claudiu_Rund.png 500w, https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2024\/10\/Antal_Claudiu_Rund-300x300.png 300w, https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2024\/10\/Antal_Claudiu_Rund-150x150.png 150w, https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2024\/10\/Antal_Claudiu_Rund-60x60.png 60w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-60fe77a5\" data-id=\"60fe77a5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68a83c7 elementor-widget elementor-widget-text-editor\" data-id=\"68a83c7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"margin: 0\">Claudiu Antal<\/h3><p>Responsable adjoint du d\u00e9partement fiscalit\u00e9<\/p><p>+41 31 356 68 69<br \/><a href=\"mailto:claudiu.antal@swissholdings.ch\">claudiu.antal@swissholdings.ch<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Droit fiscal international Droit fiscal national Autres Vid\u00e9os Toutes les Contributions Contact Martin Hess Responsable du d\u00e9partement fiscalit\u00e9, Membre du Comit\u00e9 Ex\u00e9cutif +41 31 356 68 61martin.hess@swissholdings.ch Claudiu Antal Responsable adjoint du d\u00e9partement fiscalit\u00e9 +41 31 356 68 69claudiu.antal@swissholdings.ch<\/p>\n","protected":false},"author":2,"featured_media":100002318,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-100002962","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Imp\u00f4t - Swissholdings FR<\/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:\/\/swissholdings.ch\/fr\/impot\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imp\u00f4t - Swissholdings FR\" \/>\n<meta property=\"og:description\" content=\"Droit fiscal international Droit fiscal national Autres Vid\u00e9os Toutes les Contributions 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