{"id":30521,"date":"2022-12-24T20:34:09","date_gmt":"2022-12-24T19:34:09","guid":{"rendered":"https:\/\/tax-services.ch\/?p=30521"},"modified":"2023-09-09T10:32:19","modified_gmt":"2023-09-09T08:32:19","slug":"impot-a-la-source-a-geneve","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/es\/impuesto-retenido-en-la-fuente-en-ginebra\/","title":{"rendered":"Imp\u00f4t \u00e0 la source \u00e0 Gen\u00e8ve"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"30521\" class=\"elementor elementor-30521\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6049ecfc elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"6049ecfc\" data-element_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-100 elementor-top-column elementor-element elementor-element-3424a3eb\" data-id=\"3424a3eb\" 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-7dc32121 elementor-widget elementor-widget-text-editor\" data-id=\"7dc32121\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 25-04-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>L\u2019imp\u00f4t \u00e0 la source s\u2019applique aux frontaliers et aux r\u00e9sidents suisses avec permis B. Les frontaliers de nationalit\u00e9 Suisse sont eux \u00e9galement concern\u00e9 par l\u2019imp\u00f4t \u00e0 la source. Cet article traite des modalit\u00e9 de l&rsquo;imp\u00f4t \u00e0 la source \u00e0 Gen\u00e8ve.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08cf3d4 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"08cf3d4\" data-element_type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;],&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;marker_view&quot;:&quot;bullets&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-angle-right&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor-pro - v3.21.0 - 24-04-2024 *\/\n.elementor-widget-table-of-contents .elementor-toc__header-title{color:var(--header-color)}.elementor-widget-table-of-contents.elementor-toc--collapsed .elementor-toc__toggle-button--collapse,.elementor-widget-table-of-contents:not(.elementor-toc--collapsed) .elementor-toc__toggle-button--expand{display:none}.elementor-widget-table-of-contents .elementor-widget-container{min-height:var(--box-min-height);border:var(--box-border-width,1px) solid var(--box-border-color,#9da5ae);border-radius:var(--box-border-radius,3px);background-color:var(--box-background-color);transition:min-height .4s;overflow:hidden}.elementor-toc__header{display:flex;align-items:center;justify-content:space-between;padding:var(--box-padding,20px);background-color:var(--header-background-color);border-bottom:var(--separator-width,1px) solid var(--box-border-color,#9da5ae)}.elementor-toc__header-title{font-size:18px;margin:0;color:var(--header-color);flex-grow:1}.elementor-toc__toggle-button{cursor:pointer;display:inline-flex}.elementor-toc__toggle-button i{color:var(--toggle-button-color)}.elementor-toc__toggle-button svg{height:1em;width:1em;fill:var(--toggle-button-color)}.elementor-toc__spinner-container{text-align:center}.elementor-toc__spinner{font-size:2em}.elementor-toc__spinner.e-font-icon-svg{height:1em;width:1em}.elementor-toc__body{padding:var(--box-padding,20px);max-height:var(--toc-body-max-height);overflow-y:auto}.elementor-toc__body::-webkit-scrollbar{width:7px}.elementor-toc__body::-webkit-scrollbar-thumb{background-color:#babfc5;border-radius:10px}.elementor-toc__list-wrapper{list-style:none;padding:0}.elementor-toc__list-item{margin-bottom:.5em}.elementor-toc__list-item.elementor-item-active{font-weight:700}.elementor-toc__list-item .elementor-toc__list-wrapper{margin-top:.5em;margin-inline-start:var(--nested-list-indent,1em)}.elementor-toc__list-item-text{transition-duration:var(--item-text-transition-duration)}.elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}.elementor-toc__list-item-text-wrapper{display:flex;align-items:center}.elementor-toc__list-item-text-wrapper:before,.elementor-toc__list-item-text-wrapper i{margin-inline-end:8px;color:var(--marker-color)}.elementor-toc__list-item-text-wrapper svg{margin-inline-end:8px;fill:var(--marker-color);height:var(--marker-size,.5em);width:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper i{font-size:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper:before{font-size:var(--marker-size,1em)}.elementor-toc--content-ellipsis .elementor-toc__list-item-text{white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.elementor-toc__list-items--collapsible>.elementor-toc__list-wrapper>.elementor-toc__list-item>.elementor-toc__list-wrapper{display:none}.elementor-toc__heading-anchor{position:absolute}.elementor-toc__body .elementor-toc__list-item-text{color:var(--item-text-color);-webkit-text-decoration:var(--item-text-decoration);text-decoration:var(--item-text-decoration);transition-duration:var(--item-text-transition-duration)}.elementor-toc__body .elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__body .elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}ol.elementor-toc__list-wrapper{counter-reset:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item{counter-increment:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item-text-wrapper:before{content:counters(item,\".\") \". \"}<\/style>\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\t\u00cdndice\t\t\t<\/h4>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__08cf3d4\" aria-expanded=\"true\" aria-label=\"Abrir la tabla de contenidos\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__08cf3d4\" aria-expanded=\"true\" aria-label=\"Cerrar la tabla de contenidos\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__08cf3d4\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c3abb1c elementor-widget elementor-widget-heading\" data-id=\"2c3abb1c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 25-04-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Qu\u2019est-ce que l\u2019imp\u00f4t \u00e0 la source ?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-228a414 elementor-widget elementor-widget-text-editor\" data-id=\"228a414\" 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<p>L\u2019imp\u00f4t \u00e0 la source est un imp\u00f4t retenu sur le revenu brut vers\u00e9 au salari\u00e9. Il a pour but de garantir le r\u00e8glement de l\u2019imp\u00f4t. Il s\u2019applique aux frontaliers et aux r\u00e9sidents suisses n\u2019ayant pas de permis C ou la nationalit\u00e9 Suisse. Les frontaliers de nationalit\u00e9 Suisse sont eux \u00e9galement concern\u00e9 par l\u2019imp\u00f4t \u00e0 la source.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d50230e elementor-widget elementor-widget-heading\" data-id=\"d50230e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qui est soumis \u00e0 l\u2019imp\u00f4t \u00e0 la source \u00e0 Gen\u00e8ve?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ceb9a45 elementor-widget elementor-widget-text-editor\" data-id=\"ceb9a45\" 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<p>Les personnes qui r\u00e9sident en Suisse mais qui n&rsquo;ont pas encore de permis de r\u00e9sidence (Permis C) sont soumises \u00e0 l&rsquo;imp\u00f4t \u00e0 la source. Il en va de m\u00eame pour les personnes qui n&rsquo;ont pas leur domicile fiscal principal en Suisse pour certains revenus.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c16edbe elementor-widget elementor-widget-heading\" data-id=\"2c16edbe\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment fonctionne le pr\u00e9l\u00e8vement \u00e0 la source des imp\u00f4ts ?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c25ed1e elementor-widget elementor-widget-text-editor\" data-id=\"c25ed1e\" 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<p>L\u2019employeur doit retenir l&rsquo;imp\u00f4t \u00e0 la source sur le salaire de l&#8217;employ\u00e9 afin de garantir l\u2019imposition du revenu.<\/p><p>L\u2019employeur \u00e0 l\u2019obligation de bien retenir l\u2019imp\u00f4t \u00e0 la source, il doit entre autres\u00a0:<\/p><ol><li class=\" translation-block\"><a href=\"https:\/\/www.ge.ch\/document\/769\/telecharger\" target=\"_blank\" rel=\"noopener\">S\u2019inscrire comme employeur \u00e0 l\u2019imp\u00f4t \u00e0 la source<\/a> et devenir un D\u00e9biteur de Prestations Imposables (DPI),<\/li><li>Faire remplir \u00e0 son employ\u00e9 un formulaire qui lui indique quel bar\u00e8me s\u2019applique \u00e0 la situation de l\u2019employ\u00e9<\/li><li>Retenir l\u2019imp\u00f4t \u00e0 la source sur le revenu brut de l\u2019employ\u00e9<\/li><li>Payer l\u2019imp\u00f4t \u00e0 la source chaque mois<\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d96aa7 elementor-widget elementor-widget-heading\" data-id=\"8d96aa7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Bar\u00e8me imp\u00f4t source Gen\u00e8ve<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f6b8ad elementor-widget elementor-widget-heading\" data-id=\"1f6b8ad\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Comment conna\u00eetre son bar\u00e8me d'imp\u00f4t \u00e0 la source ?<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e6186f elementor-widget elementor-widget-text-editor\" data-id=\"0e6186f\" 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<p>Deux fa\u00e7ons pour trouver votre bar\u00e8me d\u2019imp\u00f4t \u00e0 la source\u00a0:<\/p><ul><li class=\" translation-block\">Remplir le <a href=\"https:\/\/ge.ch\/afcael2pub\/formulaire-prelevement\/#\/prelevement\/etape1\" target=\"_blank\" rel=\"noopener\">formulaire en ligne<\/a> pour une r\u00e9ponse imm\u00e9diate.<\/li><li>Imprimer et remplir le formulaire et le retourner \u00e0 l\u2019administration fiscale.<\/li><\/ul><p>Une fois le formulaire rempli, vous devriez \u00eatre en mesure de trouver le taux qui s\u2019applique \u00e0 votre salaire brut.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04f436f elementor-widget elementor-widget-heading\" data-id=\"04f436f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">De quoi tient compte le bar\u00e8me d\u2019imposition ?<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92a9e1d elementor-widget elementor-widget-text-editor\" data-id=\"92a9e1d\" 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<p>Le bar\u00e8me se d\u00e9termine par la situation de l\u2019employ\u00e9 notamment si l\u2019employ\u00e9 est c\u00e9libataire, mari\u00e9 ou s\u00e9par\u00e9, s\u2019il a des enfants \u00e0 sa charge et si son conjoint touche un revenu.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc97f61 elementor-widget elementor-widget-heading\" data-id=\"bc97f61\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Tient compte de :<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a0f5a1 elementor-widget elementor-widget-text-editor\" data-id=\"7a0f5a1\" 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<ul><li>Votre situation civil\/matrimoniale<\/li><li>Vos enfants seulement s\u2019ils sont \u00e0 votre charge<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-deebcb2 elementor-widget elementor-widget-heading\" data-id=\"deebcb2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Ne tiennent pas compte de :<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b82966 elementor-widget elementor-widget-text-editor\" data-id=\"2b82966\" 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<ul><li>Enfants mineurs s&rsquo;ils sont en garde altern\u00e9e<\/li><li>Enfants mineurs si vous vivez en concubinage<\/li><li>Enfants majeurs (d\u00e8s le mois qui suit le passage \u00e0 la majorit\u00e9)<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19667be elementor-widget elementor-widget-heading\" data-id=\"19667be\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Aper\u00e7u des bar\u00e8mes selon les situations : <\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a862ddd elementor-widget elementor-widget-text-editor\" data-id=\"a862ddd\" 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<ul><li>C\u00e9libataire sans enfant, bar\u00e8me A0<\/li><li>Contribuable qui verse une pension alimentaire, bar\u00e8mes A1 \u00e0 A5<\/li><li>Mari\u00e9 et conjoint sans revenu, bar\u00e8mes B0 \u00e0 B5<\/li><li>Mari\u00e9e et conjoint avec revenu, bar\u00e8mes C0 \u00e0 C5<\/li><li>Revenu vers\u00e9 par une assurance, bar\u00e8me G<\/li><li>Famille monoparentale, bar\u00e8mes H1 \u00e0 H5<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df26eb9 elementor-widget elementor-widget-heading\" data-id=\"df26eb9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Changement de bar\u00e8me en cours d\u2019ann\u00e9e<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94da958 elementor-widget elementor-widget-text-editor\" data-id=\"94da958\" 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<p>Tout \u00e9v\u00e9nement n\u00e9cessitant un changement de bar\u00e8me (par ex. mariage, divorce, naissance, etc.) est \u00e0 prendre en consid\u00e9ration d\u00e8s le d\u00e9but du mois suivant l\u2019\u00e9v\u00e8nement.<\/p><p class=\" translation-block\"><strong>Exemple<\/strong> : Mariage le 09 juin<\/p><p>\u2013 C\u00e9libataire jusqu\u2019au 30 juin, bar\u00e8me A0<br \/>\u2013 Mari\u00e9 du 1er juillet au 31 d\u00e9cembre, bar\u00e8me B ou C (si conjoint travail ou pas)<\/p><p>L\u2019employ\u00e9 doit annoncer \u00e0 l\u2019employeur tout changement dans sa situation afin qu\u2019il en tienne compte dans le pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source <strong>d\u00e8s le mois qui suit l\u2019\u00e9v\u00e8nement<\/strong>.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d643ff elementor-widget elementor-widget-heading\" data-id=\"6d643ff\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Trop pr\u00e9lev\u00e9, que faire ?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc061cb elementor-widget elementor-widget-text-editor\" data-id=\"fc061cb\" 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<p>Comme cit\u00e9 un peu plus haut, c\u2019est \u00e0 l\u2019employeur de retenir l\u2019imp\u00f4t \u00e0 la source correctement. Dans la pratique c\u2019est moins \u00e9vident, les logiciels comptables ne sont pas forc\u00e9ment ma\u00eetrises. Si votre employeur \u00e0 retenu trop d\u2019imp\u00f4t deux options s\u2019offrent \u00e0 vous.<\/p><p class=\" translation-block\"><strong>Premi\u00e8re option<\/strong>, est de faire un ajustement en fin d\u2019ann\u00e9e id\u00e9alement en d\u00e9cembre en tenant compte du salaire annuel imposable effectivement r\u00e9alis\u00e9.<\/p><p>10&rsquo;000 CHF d\u2019imp\u00f4t \u00e0 la source vous ont \u00e9t\u00e9 pr\u00e9lev\u00e9s entre janvier et novembre.<\/p><p class=\" translation-block\">Pour un salaire de 75\u2019000 CHF brut impos\u00e9 au bar\u00e8me A0, <a href=\"https:\/\/www.ge.ch\/document\/26881\/telecharger\" target=\"_blank\" rel=\"noopener\">le taux applicable en 2022<\/a> est de 12.76% l\u2019imp\u00f4t \u00e0 payer est de 9\u2019570 CHF (75\u2019000*12.76%).<\/p><p>Un montant de 430 CHF (9&rsquo;570-10&rsquo;000) doit \u00eatre rembours\u00e9 en d\u00e9cembre en plus du salaire.<\/p><p class=\" translation-block\"><strong>Deuxi\u00e8me option<\/strong>, vous pouvez faire une demande de rectification aupr\u00e8s de l\u2019Administration fiscale.<\/p><p class=\" translation-block\">Avec cette option, il convient de faire le n\u00e9cessaire dans les d\u00e9lais. Vous avez jusqu\u2019au <b>31 mars<\/b> pour d\u00e9poser votre demande.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f515e4d elementor-widget elementor-widget-heading\" data-id=\"f515e4d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pas assez pr\u00e9lev\u00e9, que faire ?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a2583f elementor-widget elementor-widget-text-editor\" data-id=\"2a2583f\" 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<p>Il se peut que pour diverses raison l\u2019imp\u00f4t \u00e0 la source ne soit pas correctement pr\u00e9lev\u00e9.<\/p><p>Il convient de faire un ajustement en fin d\u2019ann\u00e9e en tenant compte du salaire annuel imposable effectivement r\u00e9alis\u00e9.<\/p><p>La diff\u00e9rence d\u2019imp\u00f4t doit \u00eatre pr\u00e9lev\u00e9e sur le mois de d\u00e9cembre.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0716ba7 elementor-widget elementor-widget-heading\" data-id=\"0716ba7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Asesoramiento fiscal<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7537fcc elementor-widget elementor-widget-text-editor\" data-id=\"7537fcc\" 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<p>En tant qu\u2019employeur, l\u2019imp\u00f4t \u00e0 la source est une t\u00e2che qui vous incombe pour laquelle vous \u00eates responsable. Une bonne gestion de celle-ci vous \u00e9pargne de faire de gros ajustements en fin d\u2019ann\u00e9e ou de se retrouver dans des situations d\u00e9licates.<\/p><p class=\" translation-block\">En tant que salari\u00e9 \u00e0 la source vous avez le devoir de faire attention \u00e0 la fa\u00e7on dont votre employeur vous pr\u00e9l\u00e8ve l\u2019imp\u00f4t \u00e0 la source, le cas \u00e9ch\u00e9ant faire une demande de rectification ou une demande de <a href=\"https:\/\/tax-services.ch\/fr\/impot-source-taxation-ordinaire-ulterieure-geneve\/\" target=\"_self\">Taxation Ordinaire Ult\u00e9rieure<\/a>.<\/p><p>Nos sp\u00e9cialistes de la fiscalit\u00e9 genevoise se tiennent \u00e0 votre disposition.<\/p>\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-c64bf3f elementor-section-height-min-height elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"c64bf3f\" data-element_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-top-column elementor-element elementor-element-1782061\" data-id=\"1782061\" 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-e4cb786 elementor-widget elementor-widget-heading\" data-id=\"e4cb786\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ - Imp\u00f4t source<\/h2>\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-88dd6ef elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"88dd6ef\" data-element_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-64b7ec1\" data-id=\"64b7ec1\" 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-d7471e7 elementor-widget elementor-widget-toggle\" data-id=\"d7471e7\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 25-04-2024 *\/\n.elementor-toggle{text-align:start}.elementor-toggle .elementor-tab-title{font-weight:700;line-height:1;margin:0;padding:15px;border-bottom:1px solid #d5d8dc;cursor:pointer;outline:none}.elementor-toggle .elementor-tab-title .elementor-toggle-icon{display:inline-block;width:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon svg{margin-inline-start:-5px;width:1em;height:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon.elementor-toggle-icon-right{float:right;text-align:right}.elementor-toggle .elementor-tab-title .elementor-toggle-icon.elementor-toggle-icon-left{float:left;text-align:left}.elementor-toggle .elementor-tab-title .elementor-toggle-icon .elementor-toggle-icon-closed{display:block}.elementor-toggle .elementor-tab-title .elementor-toggle-icon .elementor-toggle-icon-opened{display:none}.elementor-toggle .elementor-tab-title.elementor-active{border-bottom:none}.elementor-toggle .elementor-tab-title.elementor-active .elementor-toggle-icon-closed{display:none}.elementor-toggle .elementor-tab-title.elementor-active .elementor-toggle-icon-opened{display:block}.elementor-toggle .elementor-tab-content{padding:15px;border-bottom:1px solid #d5d8dc;display:none}@media (max-width:767px){.elementor-toggle .elementor-tab-title{padding:12px}.elementor-toggle .elementor-tab-content{padding:12px 10px}}.e-con-inner>.elementor-widget-toggle,.e-con>.elementor-widget-toggle{width:var(--container-widget-width);--flex-grow:var(--container-widget-flex-grow)}<\/style>\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<div id=\"elementor-tab-title-2251\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2251\" 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 l'imp\u00f4t \u00e0 la source ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2251\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2251\"><p>L&rsquo;imp\u00f4t \u00e0 la source est un imp\u00f4t pr\u00e9lev\u00e9 directement sur le salaire par l&#8217;employeur, l&rsquo;assureur, ou sur la rente par la caisse de retraite.<\/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<div id=\"elementor-tab-title-2252\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2252\" 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\">Que doit obligatoirement remettre l'employeur  \u00e0 son employ\u00e9 concernant l'imp\u00f4t \u00e0 la source ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2252\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2252\"><p>En d\u00e9but d&rsquo;ann\u00e9e, l&#8217;employeur remet une attestation-quittance \u00e0 son employ\u00e9 qui informe des revenus soumis \u00e0 l&rsquo;imp\u00f4t \u00e0 la source, du bar\u00e8me appliqu\u00e9, et de l&rsquo;imp\u00f4t retenu pendant l&rsquo;ann\u00e9e pr\u00e9c\u00e9dente.<\/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<div id=\"elementor-tab-title-2253\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2253\" 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 d\u00e9termine-t-on le bar\u00e8me de perception pour le pr\u00e9l\u00e8vement de l'imp\u00f4t \u00e0 la source ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2253\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2253\"><p>Le bar\u00e8me de perception est d\u00e9termin\u00e9 en fonction de la situation familiale du contribuable, qui est annonc\u00e9e dans la d\u00e9claration de pr\u00e9l\u00e8vement en d\u00e9but d&rsquo;ann\u00e9e ou lors de tout changement de situation.<\/p><p><a href=\"https:\/\/ge.ch\/afcael2pub\/formulaire-prelevement\/#\/prelevement\/etape1\" target=\"_blank\" rel=\"noopener\">Questionnaire en ligne<\/a><\/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<div id=\"elementor-tab-title-2254\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2254\" 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 qu'une DRIS et une TOU ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2254\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2254\"><p class=\" translation-block\">Une <strong>DRIS<\/strong> est une Demande de Rectification de l\u2019Imposition \u00e0 la Source, et une <strong>TOU<\/strong> est une Taxation Ordinaire Ult\u00e9rieure.<\/p><p>Ces deux formulaires permettent de demander une correction du montant de l&rsquo;imp\u00f4t \u00e0 la source pr\u00e9lev\u00e9 si certaines d\u00e9ductions personnelles ou situations familiales n&rsquo;ont pas \u00e9t\u00e9 prises en compte.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Qu'est-ce que l'imp\\u00f4t \\u00e0 la source ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>L&rsquo;imp\\u00f4t \\u00e0 la source est un imp\\u00f4t pr\\u00e9lev\\u00e9 directement sur le salaire par l&#8217;employeur, l&rsquo;assureur, ou sur la rente par la caisse de retraite.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Que doit obligatoirement remettre l'employeur  \\u00e0 son employ\\u00e9 concernant l'imp\\u00f4t \\u00e0 la source ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>En d\\u00e9but d&rsquo;ann\\u00e9e, l&#8217;employeur remet une attestation-quittance \\u00e0 son employ\\u00e9 qui informe des revenus soumis \\u00e0 l&rsquo;imp\\u00f4t \\u00e0 la source, du bar\\u00e8me appliqu\\u00e9, et de l&rsquo;imp\\u00f4t retenu pendant l&rsquo;ann\\u00e9e pr\\u00e9c\\u00e9dente.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Comment d\\u00e9termine-t-on le bar\\u00e8me de perception pour le pr\\u00e9l\\u00e8vement de l'imp\\u00f4t \\u00e0 la source ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Le bar\\u00e8me de perception est d\\u00e9termin\\u00e9 en fonction de la situation familiale du contribuable, qui est annonc\\u00e9e dans la d\\u00e9claration de pr\\u00e9l\\u00e8vement en d\\u00e9but d&rsquo;ann\\u00e9e ou lors de tout changement de situation.<\\\/p><p><a href=\\\"https:\\\/\\\/ge.ch\\\/afcael2pub\\\/formulaire-prelevement\\\/#\\\/prelevement\\\/etape1\\\">Questionnaire en ligne<\\\/a><\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Qu'est-ce qu'une DRIS et une TOU ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Une <strong>DRIS<\\\/strong> est une Demande de Rectification de l&rsquo;Imposition \\u00e0 la Source, et une <strong>TOU<\\\/strong> est une Taxation Ordinaire Ult\\u00e9rieure.<\\\/p><p>Ces deux formulaires permettent de demander une correction du montant de l&rsquo;imp\\u00f4t \\u00e0 la source pr\\u00e9lev\\u00e9 si certaines d\\u00e9ductions personnelles ou situations familiales n&rsquo;ont pas \\u00e9t\\u00e9 prises en compte.<\\\/p>\"\n            }\n        }\n    ]\n}<\/script>\n\t\t\t\t\t<\/div>\n\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>","protected":false},"excerpt":{"rendered":"<p>L\u2019imp\u00f4t \u00e0 la source s\u2019applique aux frontaliers et aux r\u00e9sidents suisses avec permis B. Les frontaliers de nationalit\u00e9 Suisse sont eux \u00e9galement concern\u00e9 par l\u2019imp\u00f4t \u00e0 la source.<\/p>","protected":false},"author":1,"featured_media":30524,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[54],"tags":[],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/30521"}],"collection":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/comments?post=30521"}],"version-history":[{"count":38,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/30521\/revisions"}],"predecessor-version":[{"id":31974,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/30521\/revisions\/31974"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/media\/30524"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/media?parent=30521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/categories?post=30521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/tags?post=30521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}