{"id":16496,"date":"2018-09-04T15:44:36","date_gmt":"2018-09-04T14:44:36","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/sera-limpact-de-reforme-de-limposition-dapres-depense\/"},"modified":"2025-10-20T10:49:34","modified_gmt":"2025-10-20T09:49:34","slug":"sera-limpact-de-reforme-de-limposition-dapres-depense","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/sera-limpact-de-reforme-de-limposition-dapres-depense\/","title":{"rendered":"Quel sera l\u2019impact de la r\u00e9forme de l\u2019imposition d\u2019apr\u00e8s la d\u00e9pense"},"content":{"rendered":"<div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  avia-builder-el-0  avia-builder-el-no-sibling  \" style='border-radius:0px; '><p><div style='padding-bottom:10px; font-size:26px;' class='av-special-heading av-special-heading-h1  blockquote modern-quote  avia-builder-el-1  el_before_av_hr  avia-builder-el-first  av-inherit-size '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Quel sera l\u2019impact de la r\u00e9forme de l\u2019imposition d\u2019apr\u00e8s la d\u00e9pense?<\/h1><div class ='av-subheading av-subheading_below  ' style='font-size:15px;'><p>Allnews &#8211; Septembre 2018<br \/>\nMichel Abt<\/p>\n<\/div><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div><br \/>\n<div style='height:20px' class='hr hr-invisible   avia-builder-el-2  el_after_av_heading  el_before_av_textblock '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\"><strong>Le nouveau droit sur l\u2019imposition d\u2019apr\u00e8s la d\u00e9pense s\u2019appliquera au plus tard d\u00e8s le 1er janvier 2021. Un durcissement des conditions est pr\u00e9vu.<br \/>\n<\/strong><\/div>\n<div data-canvas-width=\"318.9300803304\">Le nouveau droit introduit un durcissement des r\u00e8gles concernant l\u2019imposition d\u2019apr\u00e8s la d\u00e9pense (imposition forfaitaire en lieu et place d\u2019une imposition ordinaire moyennant le respect de certaines conditions). L\u2019un des changements majeurs pr\u00e9voit que les \u00e9poux vivant en m\u00e9nage commun doivent dor\u00e9navant remplir l\u2019un et l\u2019autre l\u2019ensemble des conditions subjectives de l\u2019imposition selon la d\u00e9pense, \u00e0 savoir ne pas \u00eatre de nationalit\u00e9 suisse, \u00eatre assujetti \u00e0 titre illimit\u00e9 pour la premi\u00e8re fois, ou apr\u00e8s une absence de Suisse d\u2019au moins dix ans, et ne pas exercer d\u2019activit\u00e9 lucrative en Suisse.<\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<\/div><\/section><br \/>\n<div style='height:20px' class='hr hr-invisible   avia-builder-el-4  el_after_av_textblock  el_before_av_button '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div><br \/>\n<div class='avia-button-wrap avia-button-left  avia-builder-el-5  el_after_av_hr  avia-builder-el-last '><a href='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2018\/09\/Allnews-Quel-sera-l\u2019impact-de-la-r\u00e9forme-de-l\u2019imposition-d\u2019apr\u00e8s-la-d\u00e9pense.pdf'  class='avia-button   avia-icon_select-no avia-color-custom avia-size-large avia-position-left '  target=\"_blank\"  style='background-color:#44525f; border-color:#44525f; color:#ffffff; ' ><span class='avia_iconbox_title' >Lire la suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[560],"datespeciale":[],"yst_prominent_words":[],"class_list":["post-16496","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-allnews-en","competences-tax","auteurs-michel-abt-en","date-publication-2018-en","diffusion-groupe-fiscal-en","diffusion-medias-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16496","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=16496"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16496\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=16496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=16496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=16496"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=16496"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=16496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}