{"id":29319,"date":"2022-09-19T13:53:42","date_gmt":"2022-09-19T11:53:42","guid":{"rendered":"https:\/\/tax-services.ch\/?page_id=29319"},"modified":"2024-07-12T15:05:07","modified_gmt":"2024-07-12T13:05:07","slug":"faq-tax-return","status":"publish","type":"page","link":"https:\/\/www.tax-services.ch\/en\/faq-tax-return\/","title":{"rendered":"FAQ Tax returns"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"29319\" class=\"elementor elementor-29319\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d3ea3e elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"7d3ea3e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\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-215394f\" data-id=\"215394f\" data-element_type=\"column\" data-e-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-387e4f33 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"387e4f33\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_mobile&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Questions fr\u00e9quemment pos\u00e9es <span class=\"blue\"><br>Imp\u00f4ts et fiscalit\u00e9<\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-dec3474 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dec3474\" data-element_type=\"section\" data-e-type=\"section\">\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-inner-column elementor-element elementor-element-d8b0e31\" data-id=\"d8b0e31\" data-element_type=\"column\" data-e-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-02a4ad3 elementor-mobile-align-justify elementor-align-right elementor-widget elementor-widget-button\" data-id=\"02a4ad3\" data-element_type=\"widget\" data-e-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=\"#questionsgenerales\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Questions g\u00e9n\u00e9rales<\/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<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-3f207a8\" data-id=\"3f207a8\" data-element_type=\"column\" data-e-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-c36fe37 elementor-align-center elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"c36fe37\" data-element_type=\"widget\" data-e-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=\"#delaisfiscaux\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">D\u00e9lais fiscaux<\/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<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-b1971d4\" data-id=\"b1971d4\" data-element_type=\"column\" data-e-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-01638e4 elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"01638e4\" data-element_type=\"widget\" data-e-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=\"#impositiondesrevenues\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Imposition des revenus<\/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<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-0af0596\" data-id=\"0af0596\" data-element_type=\"column\" data-e-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-b1247fb elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"b1247fb\" data-element_type=\"widget\" data-e-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=\"#fortune\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Imposition de la fortune<\/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\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-6f5d2e94 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"6f5d2e94\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-65486b07\" data-id=\"65486b07\" data-element_type=\"column\" data-e-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-70c23fe4 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"70c23fe4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_mobile&quot;:&quot;none&quot;}\" 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\">FAQ - D\u00e9clarations fiscales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-12ab2cb0 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"12ab2cb0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-311b230c\" data-id=\"311b230c\" data-element_type=\"column\" data-e-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-ff2a594 elementor-widget elementor-widget-menu-anchor\" data-id=\"ff2a594\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"questionsgenerales\"><\/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-5dc5366 elementor-widget elementor-widget-heading\" data-id=\"5dc5366\" data-element_type=\"widget\" data-e-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\">Questions g\u00e9n\u00e9rales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed0096f elementor-widget elementor-widget-toggle\" data-id=\"ed0096f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-2481\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2481\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Qui doit d\u00e9poser sa d\u00e9claration d'imp\u00f4ts ?<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2481\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2481\"><p>Tout r\u00e9sident, m\u00eame non imposable, a l&rsquo;obligation de d\u00e9poser une d\u00e9claration compl\u00e8te dans les d\u00e9lais impartis.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-2482\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2482\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quels sont les d\u00e9lais pour d\u00e9poser sa d\u00e9claration ?<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2482\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2482\"><p>Une fois votre d\u00e9claration fiscale compl\u00e9t\u00e9e, vous devez la faire parvenir \u00e0 l&rsquo;<a href=\"https:\/\/www.ge.ch\/organisation\/direction-generale-administration-fiscale-cantonale\" target=\"_blank\" rel=\"noopener\">Administration fiscale<\/a> avant le 31 mars de l&rsquo;ann\u00e9e en cours.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-2483\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2483\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Suis-je tenu de d\u00e9poser ma d\u00e9claration fiscale en tant que personne morale ?<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2483\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2483\"><p>Peu importe la forme juridique de votre entreprise ; vous \u00eates tenu(e) de remplir et d\u00e9poser votre d\u00e9claration dans les d\u00e9lais impartis.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-2484\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2484\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Qu'est-ce que le bar\u00e8me C ?<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2484\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2484\"><p>Tous les contribuables impos\u00e9s \u00e0 la source mari\u00e9s ou en partenariat enregistr\u00e9 percevant tous deux un revenu sont soumis au bar\u00e8me C.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qui doit d\\u00e9poser sa d\\u00e9claration d'imp\\u00f4ts ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Tout r\\u00e9sident, m\\u00eame non imposable, a l&rsquo;obligation de d\\u00e9poser une d\\u00e9claration compl\\u00e8te dans les d\\u00e9lais impartis.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quels sont les d\\u00e9lais pour d\\u00e9poser sa d\\u00e9claration ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Une fois votre d\\u00e9claration fiscale compl\\u00e9t\\u00e9e, vous devez la faire parvenir \\u00e0 l&rsquo;<a href=\\\"https:\\\/\\\/www.ge.ch\\\/organisation\\\/direction-generale-administration-fiscale-cantonale\\\">Administration fiscale<\\\/a> avant le 31 mars de l&rsquo;ann\\u00e9e en cours.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Suis-je tenu de d\\u00e9poser ma d\\u00e9claration fiscale en tant que personne morale ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Peu importe la forme juridique de votre entreprise ; vous \\u00eates tenu(e) de remplir et d\\u00e9poser votre d\\u00e9claration dans les d\\u00e9lais impartis.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu'est-ce que le bar\\u00e8me C ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Tous les contribuables impos\\u00e9s \\u00e0 la source mari\\u00e9s ou en partenariat enregistr\\u00e9 percevant tous deux un revenu sont soumis au bar\\u00e8me C.<\\\/p>\"}}]}<\/script>\n\t\t\t\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-bd744d8 elementor-widget elementor-widget-menu-anchor\" data-id=\"bd744d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"delaisfiscaux\"><\/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-48d1833 elementor-widget elementor-widget-heading\" data-id=\"48d1833\" data-element_type=\"widget\" data-e-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\">D\u00e9lais fiscaux<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ab80749 elementor-widget elementor-widget-toggle\" data-id=\"1ab80749\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-4481\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-4481\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quel est le d\u00e9lai pour d\u00e9poser sa d\u00e9claration d'imp\u00f4ts - personne morale<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4481\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-4481\"><p>Le d\u00e9lai initial pour d\u00e9poser sa d\u00e9claration fiscale pour personne morale est fix\u00e9 au 30 avril. Une prolongation peut \u00eatre accord\u00e9e jusqu&rsquo;au 31 juillet, puis au 30 septembre (cas exceptionnel).<\/p><p>Une derni\u00e8re prolongation pour cas particuliers peut \u00eatre fix\u00e9e au del\u00e0 du 30 septembre. Des frais s&rsquo;appliquent :<\/p><table class=\"table-responsive\"><tbody><tr><td><span lang=\"FR\" xml:lang=\"FR\">jusqu\u2019\u00e0 3\u00a0mois<\/span><\/td><td>20 francs<\/td><\/tr><tr><td><span lang=\"FR\" xml:lang=\"FR\"> jusqu\u2019\u00e0 5 mois<\/span><\/td><td>40 francs<\/td><\/tr><tr><td>plus de 5 mois<\/td><td>60 francs<\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-4482\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-4482\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quel est le d\u00e9lai pour d\u00e9poser sa d\u00e9claration d'imp\u00f4ts - personne priv\u00e9e<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4482\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-4482\"><p>Le d\u00e9lai initial pour d\u00e9poser sa d\u00e9claration fiscale pour personne morale est fix\u00e9 au 31 mars. Une prolongation peut \u00eatre accord\u00e9e jusqu&rsquo;au 31 octobre, puis au 31 d\u00e9cembre (cas exceptionnel). Des frais s&rsquo;appliquent :<\/p><table class=\"table-responsive\"><tbody><tr><td><span lang=\"FR\" xml:lang=\"FR\">jusqu\u2019\u00e0 3\u00a0mois<\/span><\/td><td>20 francs<\/td><\/tr><tr><td><span lang=\"FR\" xml:lang=\"FR\"> jusqu\u2019\u00e0 5 mois<\/span><\/td><td>40 francs<\/td><\/tr><tr><td>plus de 5 mois<\/td><td>60 francs<\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-4483\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-4483\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Comment peuvent \u00eatre demand\u00e9es les prolongation de d\u00e9lais ?<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4483\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-4483\"><p>Les prolongations de d\u00e9lais peuvent \u00eatre demand\u00e9es par internet, par courrier ou par fax. <\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-4484\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-4484\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quel est le d\u00e9lai de paiement de la taxe professionnelle communale ?<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4484\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-4484\"><p>Le d\u00e9lai en vigueur pour la taxe professionnelle communale est fix\u00e9 au 30 avril. Une prolongation peut toutefois \u00eatre accord\u00e9 sous certaines conditions.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-4485\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-4485\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quel est le d\u00e9lai pour le d\u00e9compte TVA ?<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4485\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-4485\"><p>Le d\u00e9compte TVA devra \u00eatre d\u00e9pos\u00e9 \u00e0 la fin de la p\u00e9riode du d\u00e9compte + 2 mois.<\/p><table class=\" table table-bordered\" border=\"1\" summary=\"\" width=\"100%\" cellspacing=\"0\" cellpadding=\"1\" data-cols=\"3\"><thead><tr role=\"columnheader\"><th valign=\"top\">D\u00e9compte<\/th><th valign=\"top\">P\u00e9riode de d\u00e9compte<\/th><th valign=\"top\">D\u00e9lai pour la remise<\/th><\/tr><\/thead><tbody><tr><td valign=\"top\">1<sup>er<\/sup> trimestre<\/td><td valign=\"top\">1<sup>er<\/sup> janvier au 30 mars<\/td><td valign=\"top\">31 mai<\/td><\/tr><tr><td valign=\"top\">2<sup>e<\/sup> trimestre<\/td><td valign=\"top\">1<sup>er<\/sup> avril au 30 juin<\/td><td valign=\"top\">31 ao\u00fbt<\/td><\/tr><tr><td valign=\"top\">3<sup>e<\/sup> trimestre<\/td><td valign=\"top\">1<sup>er <\/sup>juillet\u00a0au 30 septembre<\/td><td valign=\"top\">30 novembre<\/td><\/tr><tr><td valign=\"top\">4<sup>e<\/sup> trimestre<\/td><td valign=\"top\">1<sup>er <\/sup>octobre\u00a0au 31 d\u00e9cembre<\/td><td valign=\"top\">28\/29 f\u00e9vrier<\/td><\/tr><tr><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\">1<sup>er <\/sup>semestre<\/td><td valign=\"top\">1<sup>er<\/sup> janvier au 30 juin<\/td><td valign=\"top\">31 ao\u00fbt<\/td><\/tr><tr><td valign=\"top\">2<sup>e<\/sup> semestre<\/td><td valign=\"top\">1<sup>er<\/sup> juillet au 31 d\u00e9cembre<\/td><td valign=\"top\">28\/29 f\u00e9vrier<\/td><\/tr><\/tbody><tfoot><tr><td valign=\"top\">D\u00e9compte rectificatif<br \/>(valable pour toutes les m\u00e9thodes de d\u00e9compte)<\/td><td valign=\"top\">P\u00e9riode fiscale (ann\u00e9e civile)<\/td><td valign=\"top\">240 jours apr\u00e8s l\u2019expiration de l\u2019exercice consid\u00e9r\u00e9<\/td><\/tr><\/tfoot><\/table><p>Source : <a href=\"https:\/\/www.estv.admin.ch\/estv\/fr\/accueil\/taxe-sur-la-valeur-ajoutee\/payer-tva.html\" target=\"_blank\" rel=\"noopener\">AFC &#8211; D\u00e9lais remise d\u00e9compte TVA<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quel est le d\\u00e9lai pour d\\u00e9poser sa d\\u00e9claration d'imp\\u00f4ts - personne morale\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Le d\\u00e9lai initial pour d\\u00e9poser sa d\\u00e9claration fiscale pour personne morale est fix\\u00e9 au 30 avril. Une prolongation peut \\u00eatre accord\\u00e9e jusqu&rsquo;au 31 juillet, puis au 30 septembre (cas exceptionnel).<\\\/p><p>Une derni\\u00e8re prolongation pour cas particuliers peut \\u00eatre fix\\u00e9e au del\\u00e0 du 30 septembre. Des frais s&rsquo;appliquent :<\\\/p><table class=\\\"table-responsive\\\"><tbody><tr><td><span lang=\\\"FR\\\" xml:lang=\\\"FR\\\">jusqu\\u2019\\u00e0 3\\u00a0mois<\\\/span><\\\/td><td>20 francs<\\\/td><\\\/tr><tr><td><span lang=\\\"FR\\\" xml:lang=\\\"FR\\\"> jusqu\\u2019\\u00e0 5 mois<\\\/span><\\\/td><td>40 francs<\\\/td><\\\/tr><tr><td>plus de 5 mois<\\\/td><td>60 francs<\\\/td><\\\/tr><\\\/tbody><\\\/table>\"}},{\"@type\":\"Question\",\"name\":\"Quel est le d\\u00e9lai pour d\\u00e9poser sa d\\u00e9claration d'imp\\u00f4ts - personne priv\\u00e9e\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Le d\\u00e9lai initial pour d\\u00e9poser sa d\\u00e9claration fiscale pour personne morale est fix\\u00e9 au 31 mars. Une prolongation peut \\u00eatre accord\\u00e9e jusqu&rsquo;au 31 octobre, puis au 31 d\\u00e9cembre (cas exceptionnel). Des frais s&rsquo;appliquent :<\\\/p><table class=\\\"table-responsive\\\"><tbody><tr><td><span lang=\\\"FR\\\" xml:lang=\\\"FR\\\">jusqu\\u2019\\u00e0 3\\u00a0mois<\\\/span><\\\/td><td>20 francs<\\\/td><\\\/tr><tr><td><span lang=\\\"FR\\\" xml:lang=\\\"FR\\\"> jusqu\\u2019\\u00e0 5 mois<\\\/span><\\\/td><td>40 francs<\\\/td><\\\/tr><tr><td>plus de 5 mois<\\\/td><td>60 francs<\\\/td><\\\/tr><\\\/tbody><\\\/table>\"}},{\"@type\":\"Question\",\"name\":\"Comment peuvent \\u00eatre demand\\u00e9es les prolongation de d\\u00e9lais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Les prolongations de d\\u00e9lais peuvent \\u00eatre demand\\u00e9es par internet, par courrier ou par fax. <\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quel est le d\\u00e9lai de paiement de la taxe professionnelle communale ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Le d\\u00e9lai en vigueur pour la taxe professionnelle communale est fix\\u00e9 au 30 avril. Une prolongation peut toutefois \\u00eatre accord\\u00e9 sous certaines conditions.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quel est le d\\u00e9lai pour le d\\u00e9compte TVA ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Le d\\u00e9compte TVA devra \\u00eatre d\\u00e9pos\\u00e9 \\u00e0 la fin de la p\\u00e9riode du d\\u00e9compte + 2 mois.<\\\/p><table class=\\\" table table-bordered\\\" border=\\\"1\\\" summary=\\\"\\\" width=\\\"100%\\\" cellspacing=\\\"0\\\" cellpadding=\\\"1\\\" data-cols=\\\"3\\\"><thead><tr role=\\\"columnheader\\\"><th valign=\\\"top\\\">D\\u00e9compte<\\\/th><th valign=\\\"top\\\">P\\u00e9riode de d\\u00e9compte<\\\/th><th valign=\\\"top\\\">D\\u00e9lai pour la remise<\\\/th><\\\/tr><\\\/thead><tbody><tr><td valign=\\\"top\\\">1<sup>er<\\\/sup> trimestre<\\\/td><td valign=\\\"top\\\">1<sup>er<\\\/sup> janvier au 30 mars<\\\/td><td valign=\\\"top\\\">31 mai<\\\/td><\\\/tr><tr><td valign=\\\"top\\\">2<sup>e<\\\/sup> trimestre<\\\/td><td valign=\\\"top\\\">1<sup>er<\\\/sup> avril au 30 juin<\\\/td><td valign=\\\"top\\\">31 ao\\u00fbt<\\\/td><\\\/tr><tr><td valign=\\\"top\\\">3<sup>e<\\\/sup> trimestre<\\\/td><td valign=\\\"top\\\">1<sup>er <\\\/sup>juillet\\u00a0au 30 septembre<\\\/td><td valign=\\\"top\\\">30 novembre<\\\/td><\\\/tr><tr><td valign=\\\"top\\\">4<sup>e<\\\/sup> trimestre<\\\/td><td valign=\\\"top\\\">1<sup>er <\\\/sup>octobre\\u00a0au 31 d\\u00e9cembre<\\\/td><td valign=\\\"top\\\">28\\\/29 f\\u00e9vrier<\\\/td><\\\/tr><tr><td valign=\\\"top\\\">\\u00a0<\\\/td><td valign=\\\"top\\\">\\u00a0<\\\/td><td valign=\\\"top\\\">\\u00a0<\\\/td><\\\/tr><tr><td valign=\\\"top\\\">1<sup>er <\\\/sup>semestre<\\\/td><td valign=\\\"top\\\">1<sup>er<\\\/sup> janvier au 30 juin<\\\/td><td valign=\\\"top\\\">31 ao\\u00fbt<\\\/td><\\\/tr><tr><td valign=\\\"top\\\">2<sup>e<\\\/sup> semestre<\\\/td><td valign=\\\"top\\\">1<sup>er<\\\/sup> juillet au 31 d\\u00e9cembre<\\\/td><td valign=\\\"top\\\">28\\\/29 f\\u00e9vrier<\\\/td><\\\/tr><\\\/tbody><tfoot><tr><td valign=\\\"top\\\">D\\u00e9compte rectificatif<br \\\/>(valable pour toutes les m\\u00e9thodes de d\\u00e9compte)<\\\/td><td valign=\\\"top\\\">P\\u00e9riode fiscale (ann\\u00e9e civile)<\\\/td><td valign=\\\"top\\\">240 jours apr\\u00e8s l\\u2019expiration de l\\u2019exercice consid\\u00e9r\\u00e9<\\\/td><\\\/tr><\\\/tfoot><\\\/table><p>Source : <a href=\\\"https:\\\/\\\/www.estv.admin.ch\\\/estv\\\/fr\\\/accueil\\\/taxe-sur-la-valeur-ajoutee\\\/payer-tva.html\\\">AFC &#8211; D\\u00e9lais remise d\\u00e9compte TVA<\\\/a><\\\/p>\"}}]}<\/script>\n\t\t\t\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-eca95e8 elementor-widget elementor-widget-menu-anchor\" data-id=\"eca95e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"impositiondesrevenues\"><\/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-8ef72df elementor-widget elementor-widget-heading\" data-id=\"8ef72df\" data-element_type=\"widget\" data-e-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\">Revenus<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9746ce7 elementor-widget elementor-widget-toggle\" data-id=\"9746ce7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-1581\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1581\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Dois-je d\u00e9clarer les revenus provenant d'une activit\u00e9 accessoire ?<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1581\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1581\"><p>Tous les revenus sont imposable. Vous devrez donc d\u00e9clarer tous les revenus provenant d&rsquo;activit\u00e9s annexes.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Dois-je d\\u00e9clarer les revenus provenant d'une activit\\u00e9 accessoire ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Tous les revenus sont imposable. Vous devrez donc d\\u00e9clarer tous les revenus provenant d&rsquo;activit\\u00e9s annexes.<\\\/p>\"}}]}<\/script>\n\t\t\t\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-4051704 elementor-widget elementor-widget-menu-anchor\" data-id=\"4051704\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"fortune\"><\/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-6a4d2df elementor-widget elementor-widget-heading\" data-id=\"6a4d2df\" data-element_type=\"widget\" data-e-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\">Fortune<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07b2483 elementor-widget elementor-widget-toggle\" data-id=\"07b2483\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-8071\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8071\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Qu'est-ce qui fait partie de la fortune ?<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-8071\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8071\"><ul><li>les immeubles<\/li><li>les actions, les obligations et les valeurs mobili\u00e8res de toute nature, les mises de fonds, apports et commandites repr\u00e9sentant une part d\u2019int\u00e9r\u00eat dans une entreprise, une soci\u00e9t\u00e9 ou une association;<\/li><li>l\u2019argent comptant, les d\u00e9p\u00f4ts dans les banques et caisses d\u2019\u00e9pargne, les soldes de comptes courants et tous titres repr\u00e9sentant la possession d\u2019une somme d\u2019argent;<\/li><li>les parts de placements collectifs qui poss\u00e8dent des immeubles en propri\u00e9t\u00e9 directe, pour la diff\u00e9rence entre la valeur de l\u2019ensemble des actifs du placement et celle de ses immeubles en propri\u00e9t\u00e9 directe<\/li><li>les cr\u00e9ances hypoth\u00e9caires et chirographaires<\/li><li>les \u00e9l\u00e9ments composant la fortune commerciale<\/li><li>les assurances-vie et vieillesse pour leur valeur de rachat<\/li><li>les bijoux et l\u2019argenterie, lorsque leur valeur d\u00e9passe 2\u2019000 CHF<\/li><li>le cheptel, tant mort que vif.<\/li><\/ul><p><br \/><br \/><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-8072\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-8072\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Qu'est-ce qui ne fait pas partie de la fortune ?<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-8072\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-8072\"><ul><li>les meubles meublants, y compris les collections artistiques et scientifiques qui peuvent \u00eatre consid\u00e9r\u00e9es comme telles, les v\u00eatements, ustensiles de m\u00e9nage et livres servant \u00e0 l\u2019usage du contribuable et de sa famille<\/li><li>le capital vers\u00e9 \u00e0 titre d\u2019\u00e9pargne \u00e0 une institution de pr\u00e9voyance au sens de la l\u00e9gislation f\u00e9d\u00e9rale.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu'est-ce qui fait partie de la fortune ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ul><li>les immeubles<\\\/li><li>les actions, les obligations et les valeurs mobili\\u00e8res de toute nature, les mises de fonds, apports et commandites repr\\u00e9sentant une part d\\u2019int\\u00e9r\\u00eat dans une entreprise, une soci\\u00e9t\\u00e9 ou une association;<\\\/li><li>l\\u2019argent comptant, les d\\u00e9p\\u00f4ts dans les banques et caisses d\\u2019\\u00e9pargne, les soldes de comptes courants et tous titres repr\\u00e9sentant la possession d\\u2019une somme d\\u2019argent;<\\\/li><li>les parts de placements collectifs qui poss\\u00e8dent des immeubles en propri\\u00e9t\\u00e9 directe, pour la diff\\u00e9rence entre la valeur de l\\u2019ensemble des actifs du placement et celle de ses immeubles en propri\\u00e9t\\u00e9 directe<\\\/li><li>les cr\\u00e9ances hypoth\\u00e9caires et chirographaires<\\\/li><li>les \\u00e9l\\u00e9ments composant la fortune commerciale<\\\/li><li>les assurances-vie et vieillesse pour leur valeur de rachat<\\\/li><li>les bijoux et l\\u2019argenterie, lorsque leur valeur d\\u00e9passe 2\\u2019000 CHF<\\\/li><li>le cheptel, tant mort que vif.<\\\/li><\\\/ul><p><br \\\/><br \\\/><\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu'est-ce qui ne fait pas partie de la fortune ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ul><li>les meubles meublants, y compris les collections artistiques et scientifiques qui peuvent \\u00eatre consid\\u00e9r\\u00e9es comme telles, les v\\u00eatements, ustensiles de m\\u00e9nage et livres servant \\u00e0 l\\u2019usage du contribuable et de sa famille<\\\/li><li>le capital vers\\u00e9 \\u00e0 titre d\\u2019\\u00e9pargne \\u00e0 une institution de pr\\u00e9voyance au sens de la l\\u00e9gislation f\\u00e9d\\u00e9rale.<\\\/li><\\\/ul>\"}}]}<\/script>\n\t\t\t\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\t<\/div>\n\t\t<\/section>\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>Questions fr\u00e9quemment pos\u00e9es Imp\u00f4ts et fiscalit\u00e9 Questions g\u00e9n\u00e9rales D\u00e9lais fiscaux Imposition des revenus Imposition de la fortune FAQ &#8211; D\u00e9clarations fiscales Questions g\u00e9n\u00e9rales Qui doit d\u00e9poser sa d\u00e9claration d&rsquo;imp\u00f4ts ? Tout r\u00e9sident, m\u00eame non imposable, a l&#8217;obligation de d\u00e9poser une d\u00e9claration compl\u00e8te dans les d\u00e9lais impartis. Quels sont les d\u00e9lais pour d\u00e9poser sa d\u00e9claration ? [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","content-type":"","footnotes":""},"class_list":["post-29319","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/pages\/29319","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/comments?post=29319"}],"version-history":[{"count":29,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/pages\/29319\/revisions"}],"predecessor-version":[{"id":33061,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/pages\/29319\/revisions\/33061"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media?parent=29319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}