{"id":33990,"date":"2024-10-30T13:33:32","date_gmt":"2024-10-30T12:33:32","guid":{"rendered":"https:\/\/www.tax-services.ch\/?p=33990"},"modified":"2024-11-04T11:28:22","modified_gmt":"2024-11-04T10:28:22","slug":"impot-a-la-source-vaud","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/es\/impot-a-la-source-vaud\/","title":{"rendered":"Imp\u00f4t \u00e0 la source Vaud"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"33990\" class=\"elementor elementor-33990\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c14e67f elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"c14e67f\" 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-100 elementor-top-column elementor-element elementor-element-74ab6a3\" data-id=\"74ab6a3\" 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-adf2c7b elementor-widget elementor-widget-heading\" data-id=\"adf2c7b\" 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\">Imp\u00f4t \u00e0 la source : qui est concern\u00e9 ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-178d45f elementor-widget elementor-widget-text-editor\" data-id=\"178d45f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019imposition \u00e0 la source s&rsquo;applique aux <strong>travailleurs \u00e9trangers<\/strong> n&rsquo;ayant pas de permis C et dont le domicile fiscal n&rsquo;est pas en Suisse, ou aux <strong>frontaliers<\/strong> exer\u00e7ant une activit\u00e9 lucrative dans le canton de Vaud.<\/p><p>Ce r\u00e9gime vise \u00e0 pr\u00e9lever l&rsquo;imp\u00f4t <strong>directement<\/strong> sur les revenus, \u00e9vitant ainsi aux contribuables concern\u00e9s de remplir une <strong><a href=\"https:\/\/www.tax-services.ch\/fr\/declaration-impots-vaud\/\">d\u00e9claration d&rsquo;imp\u00f4ts <\/a><\/strong>individuelle.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e800b1 elementor-widget elementor-widget-heading\" data-id=\"3e800b1\" 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\">Pr\u00e9l\u00e8vement de l'imp\u00f4t \u00e0 la source<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2e7fa9 elementor-widget elementor-widget-text-editor\" data-id=\"c2e7fa9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les employeurs doivent effectuer le pr\u00e9l\u00e8vement et la d\u00e9claration de l\u2019imp\u00f4t \u00e0 la source. Voici les \u00e9tapes qu\u2019ils doivent suivre pour se conformer aux r\u00e8gles du canton de Vaud.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f757159 elementor-widget elementor-widget-heading\" data-id=\"f757159\" 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<h3 class=\"elementor-heading-title elementor-size-default\">1. Ouverture d'un dossier de d\u00e9biteur<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f94790 elementor-widget elementor-widget-text-editor\" data-id=\"5f94790\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les employeurs doivent tout d&rsquo;abord ouvrir un <strong>dossier de d\u00e9biteur<\/strong> de prestations imposables pour chaque employ\u00e9 soumis \u00e0 l&rsquo;imp\u00f4t \u00e0 la source. Cela se fait par le biais du <strong><a href=\"https:\/\/www.vd.ch\/fileadmin\/user_upload\/organisation\/dfin\/aci\/fichiers_pdf\/21488_formulaire.pdf\" target=\"_blank\" rel=\"noopener\">formulaire 21488<\/a><\/strong> disponible en ligne.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0bafb1 elementor-widget elementor-widget-heading\" data-id=\"a0bafb1\" 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<h3 class=\"elementor-heading-title elementor-size-default\">2. Annonce des engagements et mutations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb43d3a elementor-widget elementor-widget-text-editor\" data-id=\"bb43d3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les employeurs sont tenus de signaler tout nouvel engagement ou changement dans la situation des employ\u00e9s soumis \u00e0 l\u2019IS. Les formulaires <strong>21486<\/strong> et <strong>21487<\/strong> permettent de d\u00e9clarer ces modifications.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7589844 elementor-widget elementor-widget-heading\" data-id=\"7589844\" 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<h3 class=\"elementor-heading-title elementor-size-default\">3. Calcul de l'IS et retenues sur salaire<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb1a7ad elementor-widget elementor-widget-text-editor\" data-id=\"cb1a7ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pour chaque prestation salariale, l\u2019employeur calcule l\u2019IS en fonction des <strong>bar\u00e8mes en vigueur<\/strong> et pr\u00e9l\u00e8ve le montant correspondant sur le salaire de l\u2019employ\u00e9.<\/p><p>En cas de retenues insuffisantes, l\u2019ACI exigera de l&#8217;employeur de couvrir la <strong>diff\u00e9rence<\/strong>, m\u00eame si le salari\u00e9 concern\u00e9 a quitt\u00e9 l\u2019entreprise. Ce principe de responsabilit\u00e9 causale signifie que l\u2019employeur reste redevable de l\u2019imp\u00f4t non per\u00e7u, ind\u00e9pendamment de toute faute.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc5382c elementor-widget elementor-widget-heading\" data-id=\"fc5382c\" 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<h3 class=\"elementor-heading-title elementor-size-default\">4. Transmission des d\u00e9clarations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c21bd81 elementor-widget elementor-widget-text-editor\" data-id=\"c21bd81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019IS retenu doit \u00eatre d\u00e9clar\u00e9 \u00e0 l\u2019ACI dans un d\u00e9lai de 30 jours. Pour faciliter cette d\u00e9marche, trois m\u00e9thodes sont disponibles :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56ca633 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"56ca633\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Transmission via un logiciel de comptabilit\u00e9 salariale certifi\u00e9 Swissdec<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ge.ch\/demander-permis-travail-frontalier\" target=\"_blank\" rel=\"noopener\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Via la passerelle de saisie Web de l\u2019ACI<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">En formulaire papier<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\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-b90e2bb elementor-widget elementor-widget-text-editor\" data-id=\"b90e2bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les transmissions \u00e9lectroniques permettent de b\u00e9n\u00e9ficier d\u2019une commission de perception de 2 % des retenues effectu\u00e9es, contre 1 % pour les envois en papier.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b751d5 elementor-widget elementor-widget-heading\" data-id=\"5b751d5\" 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<h3 class=\"elementor-heading-title elementor-size-default\">5. Versement des retenues \u00e0 l'ACI<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-342dc78 elementor-widget elementor-widget-text-editor\" data-id=\"342dc78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les montants de l&rsquo;IS pr\u00e9lev\u00e9s doivent \u00eatre transf\u00e9r\u00e9s \u00e0 l\u2019ACI dans les <strong>30 jours<\/strong> suivant la d\u00e9claration. Le site de l&rsquo;<strong><a href=\"https:\/\/www.vd.ch\/dfa\/dgf\" target=\"_blank\" rel=\"noopener\">ACI<\/a><\/strong> offre des informations suppl\u00e9mentaires sur les modalit\u00e9s de paiement et les d\u00e9lais \u00e0 respecter.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96830d7 elementor-widget elementor-widget-heading\" data-id=\"96830d7\" 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\">R\u00e9duction de l'imp\u00f4t cantonal et nouveaux bar\u00e8mes 2024<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea99c42 elementor-widget elementor-widget-text-editor\" data-id=\"ea99c42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>D\u00e8s le 1er janvier 2024, la nouvelle l\u00e9gislation pr\u00e9voit une r\u00e9duction de <strong>3.5 %<\/strong> du taux de l\u2019imp\u00f4t cantonal de base sur le revenu des personnes physiques. Cette baisse se traduit directement dans les <strong>bar\u00e8mes<\/strong> de l&rsquo;imp\u00f4t \u00e0 la source, appliqu\u00e9s aux travailleurs \u00e9trangers impos\u00e9s \u00e0 la source.<\/p><p>Ces bar\u00e8mes actualis\u00e9s doivent \u00eatre adopt\u00e9s par les <strong>employeurs<\/strong> pour calculer les pr\u00e9l\u00e8vements fiscaux sur les salaires des employ\u00e9s concern\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bc9fc1 elementor-widget elementor-widget-heading\" data-id=\"1bc9fc1\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Bar\u00eame de l'imp\u00f4t source dans le canton de Vaud en 2024<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40d1ae7 elementor-widget elementor-widget-text-editor\" data-id=\"40d1ae7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les montants indiqu\u00e9s sont en CHF, pour un contribuable seul.<\/p>\t\t\t\t\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-dcb9f0e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dcb9f0e\" 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-50 elementor-inner-column elementor-element elementor-element-9cc7caa\" data-id=\"9cc7caa\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-0bcbc99 elementor-widget elementor-widget-heading\" data-id=\"0bcbc99\" 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<h4 class=\"elementor-heading-title elementor-size-default\">Salaire brut annuel (CHF)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2128315\" data-id=\"2128315\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-9ec3e7b elementor-widget elementor-widget-heading\" data-id=\"9ec3e7b\" 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<h4 class=\"elementor-heading-title elementor-size-default\">Taux de retenue (%)<\/h4>\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-inner-section elementor-element elementor-element-2ac07b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ac07b5\" 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-50 elementor-inner-column elementor-element elementor-element-d0c240a\" data-id=\"d0c240a\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-9a9dcf6 elementor-widget elementor-widget-heading\" data-id=\"9a9dcf6\" 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<h4 class=\"elementor-heading-title elementor-size-default\">60'000<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-626830c\" data-id=\"626830c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-8a5b1a0 elementor-widget elementor-widget-heading\" data-id=\"8a5b1a0\" 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<h4 class=\"elementor-heading-title elementor-size-default\">8.58%<\/h4>\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-inner-section elementor-element elementor-element-a00fe23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a00fe23\" 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-50 elementor-inner-column elementor-element elementor-element-6cf10ec\" data-id=\"6cf10ec\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-6950842 elementor-widget elementor-widget-heading\" data-id=\"6950842\" 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<h4 class=\"elementor-heading-title elementor-size-default\">80'000<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-68baa60\" data-id=\"68baa60\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-f8cfc03 elementor-widget elementor-widget-heading\" data-id=\"f8cfc03\" 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<h4 class=\"elementor-heading-title elementor-size-default\">12.45%<\/h4>\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-inner-section elementor-element elementor-element-3f18e0a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f18e0a\" 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-50 elementor-inner-column elementor-element elementor-element-234a9b5\" data-id=\"234a9b5\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-4b0c155 elementor-widget elementor-widget-heading\" data-id=\"4b0c155\" 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<h4 class=\"elementor-heading-title elementor-size-default\">100'000<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f2a59f3\" data-id=\"f2a59f3\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-60fe82e elementor-widget elementor-widget-heading\" data-id=\"60fe82e\" 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<h4 class=\"elementor-heading-title elementor-size-default\">14.34%<\/h4>\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-inner-section elementor-element elementor-element-2bcbab5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2bcbab5\" 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-50 elementor-inner-column elementor-element elementor-element-131f080\" data-id=\"131f080\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-72cbe7f elementor-widget elementor-widget-heading\" data-id=\"72cbe7f\" 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<h4 class=\"elementor-heading-title elementor-size-default\">120'000<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-46e4b06\" data-id=\"46e4b06\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-d5c8706 elementor-widget elementor-widget-heading\" data-id=\"d5c8706\" 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<h4 class=\"elementor-heading-title elementor-size-default\">16.20%<\/h4>\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-inner-section elementor-element elementor-element-20daa21 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"20daa21\" 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-50 elementor-inner-column elementor-element elementor-element-66b4a53\" data-id=\"66b4a53\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-d546b54 elementor-widget elementor-widget-heading\" data-id=\"d546b54\" 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<h4 class=\"elementor-heading-title elementor-size-default\">160'000<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-824cc48\" data-id=\"824cc48\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-49c2df9 elementor-widget elementor-widget-heading\" data-id=\"49c2df9\" 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<h4 class=\"elementor-heading-title elementor-size-default\">19.85%<\/h4>\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-inner-section elementor-element elementor-element-6b65a05 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b65a05\" 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-50 elementor-inner-column elementor-element elementor-element-60ec821\" data-id=\"60ec821\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-0db5b47 elementor-widget elementor-widget-heading\" data-id=\"0db5b47\" 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<h4 class=\"elementor-heading-title elementor-size-default\">200'000<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-bd2e106\" data-id=\"bd2e106\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-f406fc3 elementor-widget elementor-widget-heading\" data-id=\"f406fc3\" 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<h4 class=\"elementor-heading-title elementor-size-default\">22.77%<\/h4>\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-inner-section elementor-element elementor-element-83aa8ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"83aa8ab\" 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-50 elementor-inner-column elementor-element elementor-element-09ae11d\" data-id=\"09ae11d\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-e754513 elementor-widget elementor-widget-heading\" data-id=\"e754513\" 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<h4 class=\"elementor-heading-title elementor-size-default\">300'000<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a0ba0b3\" data-id=\"a0ba0b3\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-60ef4d7 elementor-widget elementor-widget-heading\" data-id=\"60ef4d7\" 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<h4 class=\"elementor-heading-title elementor-size-default\">27.94%<\/h4>\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-inner-section elementor-element elementor-element-b95c3a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b95c3a9\" 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-50 elementor-inner-column elementor-element elementor-element-512c42a\" data-id=\"512c42a\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-c526eff elementor-widget elementor-widget-heading\" data-id=\"c526eff\" 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<h4 class=\"elementor-heading-title elementor-size-default\">400'000<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-cb39613\" data-id=\"cb39613\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-fdec6d5 elementor-widget elementor-widget-heading\" data-id=\"fdec6d5\" 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<h4 class=\"elementor-heading-title elementor-size-default\">31.61%<\/h4>\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-inner-section elementor-element elementor-element-b7bb14e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b7bb14e\" 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-50 elementor-inner-column elementor-element elementor-element-cd5419b\" data-id=\"cd5419b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-0765b3a elementor-widget elementor-widget-heading\" data-id=\"0765b3a\" 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<h4 class=\"elementor-heading-title elementor-size-default\">600'000<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-54ee394\" data-id=\"54ee394\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-dd61229 elementor-widget elementor-widget-heading\" data-id=\"dd61229\" 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<h4 class=\"elementor-heading-title elementor-size-default\">35.08%<\/h4>\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-inner-section elementor-element elementor-element-99bf982 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"99bf982\" 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-50 elementor-inner-column elementor-element elementor-element-de72288\" data-id=\"de72288\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-2f41bea elementor-widget elementor-widget-heading\" data-id=\"2f41bea\" 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<h4 class=\"elementor-heading-title elementor-size-default\">800'000<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-92bcb23\" data-id=\"92bcb23\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-b38c523 elementor-widget elementor-widget-heading\" data-id=\"b38c523\" 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<h4 class=\"elementor-heading-title elementor-size-default\">36.79%<\/h4>\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-inner-section elementor-element elementor-element-0c364c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0c364c4\" 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-50 elementor-inner-column elementor-element elementor-element-79d7cea\" data-id=\"79d7cea\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-0db9811 elementor-widget elementor-widget-heading\" data-id=\"0db9811\" 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<h4 class=\"elementor-heading-title elementor-size-default\">1'000'000<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-fc766d1\" data-id=\"fc766d1\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-6725c6b elementor-widget elementor-widget-heading\" data-id=\"6725c6b\" 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<h4 class=\"elementor-heading-title elementor-size-default\">37.95%<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-72aab9a elementor-widget elementor-widget-heading\" data-id=\"72aab9a\" 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\">Imp\u00f4t \u00e0 la source pour les travailleurs frontaliers<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4567b32 elementor-widget elementor-widget-text-editor\" data-id=\"4567b32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les frontaliers travaillant dans les cantons de Vaud, Valais, Neuch\u00e2tel, Jura, Berne, B\u00e2le-Ville, B\u00e2le-Campagne ou Soleure sont g\u00e9n\u00e9ralement impos\u00e9s en France.<\/p><p>Toutefois, des exceptions s&rsquo;appliquent si le frontalier s\u00e9journe en Suisse plus de <strong>45 nuits par an<\/strong>, travaille pour un employeur public ou reste dans le canton durant la semaine de travail ; dans ces cas, l&rsquo;imp\u00f4t peut \u00eatre pr\u00e9lev\u00e9 \u00e0 la source en Suisse.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3871fd elementor-widget elementor-widget-heading\" data-id=\"e3871fd\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Frontaliers payant l'IS en Suisse<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87661a5 elementor-widget elementor-widget-text-editor\" data-id=\"87661a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les frontaliers employ\u00e9s \u00e0 <strong>Gen\u00e8ve<\/strong> ou dans d&rsquo;autres cantons suisses paient l\u2019imp\u00f4t \u00e0 la source en Suisse. Cependant, ils doivent toujours remplir une <strong>d\u00e9claration<\/strong> aupr\u00e8s des autorit\u00e9s fiscales fran\u00e7aises, m\u00eame s&rsquo;ils s&rsquo;acquittent de l&rsquo;imp\u00f4t en Suisse, sous peine de sanctions en cas de non-d\u00e9claration.<\/p><p>Depuis 2008, les frontaliers travaillant dans certains cantons doivent \u00e9galement fournir une <em>attestation de r\u00e9sidence fiscale<\/em> (Formulaire 2041-AS) \u00e0 leur employeur, d\u00fbment tamponn\u00e9e par les autorit\u00e9s fiscales fran\u00e7aises. Ce document est\u00a0 essentiel pour \u00e9viter le <strong>pr\u00e9l\u00e8vement automatique<\/strong> de l\u2019imp\u00f4t \u00e0 la source en Suisse, et confirme le statut de r\u00e9sidence fiscale en France.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c67ae0d elementor-widget elementor-widget-heading\" data-id=\"c67ae0d\" 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 fr\u00e9quentes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0060c91 elementor-widget elementor-widget-toggle\" data-id=\"0060c91\" 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<div id=\"elementor-tab-title-3961\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-3961\" 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 dans le canton de Vaud ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3961\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-3961\"><p>L&rsquo;imp\u00f4t \u00e0 la source est une m\u00e9thode de pr\u00e9l\u00e8vement fiscal applicable principalement aux travailleurs \u00e9trangers sans permis de r\u00e9sidence (permis C).<\/p><p>Il consiste en une retenue directe sur le salaire du contribuable par son employeur, qui le reverse ensuite aux autorit\u00e9s fiscales cantonales.<\/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-3962\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-3962\" 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 est soumis \u00e0 l'imp\u00f4t \u00e0 la source dans le canton de Vaud ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3962\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-3962\"><p>Sont soumis \u00e0 l&rsquo;imp\u00f4t \u00e0 la source dans le canton de Vaud :<\/p><ul><li>Les \u00e9trangers sans permis de r\u00e9sidence (permis C),<\/li><li>Les personnes r\u00e9sidant temporairement en Suisse pour des raisons de travail,<\/li><li>Les frontaliers travaillant en Suisse mais r\u00e9sidant dans un autre pays,<\/li><li>Les expatri\u00e9s et certains r\u00e9sidents \u00e9trangers avec des statuts sp\u00e9cifiques.<\/li><\/ul><\/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-3963\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-3963\" 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 remplir une demande de remboursement d'imp\u00f4t \u00e0 la source dans le canton de Vaud ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3963\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-3963\"><p>Pour remplir une demande de remboursement d&rsquo;imp\u00f4t \u00e0 la source dans le canton de Vaud :<\/p><ol><li>T\u00e9l\u00e9chargez le formulaire de demande de rectification ou de remboursement sur le site de l\u2019Administration cantonale des imp\u00f4ts de Vaud.<\/li><li>Remplissez les informations personnelles et financi\u00e8res requises, notamment les montants de vos revenus et vos situations de d\u00e9ductions sp\u00e9cifiques (par exemple, pensions alimentaires, frais de garde d\u2019enfants, cotisations d\u2019assurances, etc.).<\/li><li>Joignez les documents justificatifs (contrats, attestations de charges, etc.) pour chaque d\u00e9duction demand\u00e9e.<\/li><li>Envoyez le dossier compl\u00e9t\u00e9 par voie postale ou \u00e9lectronique avant la date limite indiqu\u00e9e sur le formulaire.<\/li><\/ol><p>\u00a0<\/p><p><strong>Note :<\/strong> La demande doit \u00eatre remplie chaque ann\u00e9e avant le 31 mars pour les revenus de 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-3964\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-3964\" 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\">Quelles sont les d\u00e9ductions possibles pour 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-3964\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-3964\"><p>Les contribuables soumis \u00e0 l&rsquo;imp\u00f4t \u00e0 la source peuvent \u00eatre \u00e9ligibles \u00e0 plusieurs d\u00e9ductions, notamment :<\/p><ul><li>Les cotisations d&rsquo;assurance maladie et d\u2019assurance-vie,<\/li><li>Les frais de garde d&rsquo;enfants,<\/li><li>Les pensions alimentaires vers\u00e9es,<\/li><li>Les frais professionnels ou de formation sous certaines conditions.<\/li><\/ul><\/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-3965\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-3965\" 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 puis-je v\u00e9rifier le taux d'imposition appliqu\u00e9 ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3965\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-3965\"><p>Le taux de l&rsquo;imp\u00f4t \u00e0 la source appliqu\u00e9 est d\u00e9termin\u00e9 par l&rsquo;Administration cantonale des imp\u00f4ts sur la base des grilles de taux publi\u00e9es chaque ann\u00e9e.<\/p><p>Vous pouvez consulter les <strong><a href=\"https:\/\/www.vd.ch\/etat-droit-finances\/impots\/formulaires-directives-et-baremes\/baremes\" target=\"_blank\" rel=\"noopener\">bar\u00eames<\/a><\/strong> sur le site des autorit\u00e9s fiscales du canton de Vaud.<\/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\":\"Qu'est-ce que l'imp\\u00f4t \\u00e0 la source dans le canton de Vaud ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L&rsquo;imp\\u00f4t \\u00e0 la source est une m\\u00e9thode de pr\\u00e9l\\u00e8vement fiscal applicable principalement aux travailleurs \\u00e9trangers sans permis de r\\u00e9sidence (permis C).<\\\/p><p>Il consiste en une retenue directe sur le salaire du contribuable par son employeur, qui le reverse ensuite aux autorit\\u00e9s fiscales cantonales.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qui est soumis \\u00e0 l'imp\\u00f4t \\u00e0 la source dans le canton de Vaud ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Sont soumis \\u00e0 l&rsquo;imp\\u00f4t \\u00e0 la source dans le canton de Vaud :<\\\/p><ul><li>Les \\u00e9trangers sans permis de r\\u00e9sidence (permis C),<\\\/li><li>Les personnes r\\u00e9sidant temporairement en Suisse pour des raisons de travail,<\\\/li><li>Les frontaliers travaillant en Suisse mais r\\u00e9sidant dans un autre pays,<\\\/li><li>Les expatri\\u00e9s et certains r\\u00e9sidents \\u00e9trangers avec des statuts sp\\u00e9cifiques.<\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"Comment remplir une demande de remboursement d'imp\\u00f4t \\u00e0 la source dans le canton de Vaud ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Pour remplir une demande de remboursement d&rsquo;imp\\u00f4t \\u00e0 la source dans le canton de Vaud :<\\\/p><ol><li>T\\u00e9l\\u00e9chargez le formulaire de demande de rectification ou de remboursement sur le site de l\\u2019Administration cantonale des imp\\u00f4ts de Vaud.<\\\/li><li>Remplissez les informations personnelles et financi\\u00e8res requises, notamment les montants de vos revenus et vos situations de d\\u00e9ductions sp\\u00e9cifiques (par exemple, pensions alimentaires, frais de garde d\\u2019enfants, cotisations d\\u2019assurances, etc.).<\\\/li><li>Joignez les documents justificatifs (contrats, attestations de charges, etc.) pour chaque d\\u00e9duction demand\\u00e9e.<\\\/li><li>Envoyez le dossier compl\\u00e9t\\u00e9 par voie postale ou \\u00e9lectronique avant la date limite indiqu\\u00e9e sur le formulaire.<\\\/li><\\\/ol><p>\\u00a0<\\\/p><p><strong>Note :<\\\/strong> La demande doit \\u00eatre remplie chaque ann\\u00e9e avant le 31 mars pour les revenus de l&rsquo;ann\\u00e9e pr\\u00e9c\\u00e9dente.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quelles sont les d\\u00e9ductions possibles pour l'imp\\u00f4t \\u00e0 la source ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Les contribuables soumis \\u00e0 l&rsquo;imp\\u00f4t \\u00e0 la source peuvent \\u00eatre \\u00e9ligibles \\u00e0 plusieurs d\\u00e9ductions, notamment :<\\\/p><ul><li>Les cotisations d&rsquo;assurance maladie et d\\u2019assurance-vie,<\\\/li><li>Les frais de garde d&rsquo;enfants,<\\\/li><li>Les pensions alimentaires vers\\u00e9es,<\\\/li><li>Les frais professionnels ou de formation sous certaines conditions.<\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"Comment puis-je v\\u00e9rifier le taux d'imposition appliqu\\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Le taux de l&rsquo;imp\\u00f4t \\u00e0 la source appliqu\\u00e9 est d\\u00e9termin\\u00e9 par l&rsquo;Administration cantonale des imp\\u00f4ts sur la base des grilles de taux publi\\u00e9es chaque ann\\u00e9e.<\\\/p><p>Vous pouvez consulter les <strong><a href=\\\"https:\\\/\\\/www.vd.ch\\\/etat-droit-finances\\\/impots\\\/formulaires-directives-et-baremes\\\/baremes\\\">bar\\u00eames<\\\/a><\\\/strong> sur le site des autorit\\u00e9s fiscales du canton de Vaud.<\\\/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\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>L&rsquo;imp\u00f4t \u00e0 la source est un syst\u00e8me de pr\u00e9l\u00e8vement fiscal appliqu\u00e9 directement aux revenus de certains r\u00e9sidents et travailleurs \u00e9trangers en Suisse. D\u00e9couvrez \u00e0 travers ce guide les \u00e9l\u00e9ments cl\u00e9s de l&rsquo;imp\u00f4t \u00e0 la source dans le canton de Vaud, notamment concernant les nouveaux bar\u00eames en 2024.<\/p>","protected":false},"author":1,"featured_media":33992,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","content-type":"","footnotes":""},"categories":[1],"tags":[66],"class_list":["post-33990","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-divers","tag-vaud"],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/33990","targetHints":{"allow":["GET"]}}],"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=33990"}],"version-history":[{"count":16,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/33990\/revisions"}],"predecessor-version":[{"id":34018,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/33990\/revisions\/34018"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/media\/33992"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/media?parent=33990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/categories?post=33990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/tags?post=33990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}