{"id":34019,"date":"2024-10-30T15:10:39","date_gmt":"2024-10-30T14:10:39","guid":{"rendered":"https:\/\/www.tax-services.ch\/?p=34019"},"modified":"2024-12-02T09:56:37","modified_gmt":"2024-12-02T08:56:37","slug":"les-deductions-fiscales-dans-le-canton-de-fribourg","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/es\/les-deductions-fiscales-dans-le-canton-de-fribourg\/","title":{"rendered":"Les d\u00e9ductions fiscales dans le canton de Fribourg"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"34019\" class=\"elementor elementor-34019\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a2b8f4f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a2b8f4f\" 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-4ef93870\" data-id=\"4ef93870\" 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-65b22233 elementor-widget elementor-widget-heading\" data-id=\"65b22233\" 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\">L\u2019imp\u00f4t sur le revenu dans le canton de Fribourg<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56f94ff5 elementor-widget elementor-widget-text-editor\" data-id=\"56f94ff5\" 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>Dans le canton de Fribourg, un travailleur suisse est impos\u00e9 sur son <strong>revenu net<\/strong>. Le revenu net correspond \u00e0 votre revenu total auquel on retire les d\u00e9ductions g\u00e9n\u00e9rales comme vos cotisations \u00e0 l\u2019AVS\/AI ou au 2<sup>\u00e8me<\/sup> pilier.<\/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-e554847 elementor-widget elementor-widget-heading\" data-id=\"e554847\" 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\">Les diff\u00e9rents types de d\u00e9ductions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd3c412 elementor-widget elementor-widget-text-editor\" data-id=\"dd3c412\" 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>Il faut d\u2019abord distinguer les diff\u00e9rents types de d\u00e9ductions qu\u2019une personne peut obtenir. Il y a\u00a0:<\/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-382c6996 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"382c6996\" 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-4650e3fc\" data-id=\"4650e3fc\" 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-557b2887 elementor-widget elementor-widget-text-editor\" data-id=\"557b2887\" 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><strong>Les d\u00e9ductions organiques<\/strong>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3a180f3c\" data-id=\"3a180f3c\" 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-a7f4d70 elementor-widget elementor-widget-text-editor\" data-id=\"a7f4d70\" 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>Li\u00e9es \u00e0 l\u2019exercice de votre activit\u00e9 professionnelle, c\u2019est-\u00e0-dire \u00e0 l\u2019obtention de votre revenu (frais de transports sur le lieu de travail, frais de repas, etc.)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-53e8f44 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53e8f44\" 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-d1de69c\" data-id=\"d1de69c\" 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-563defa elementor-widget elementor-widget-text-editor\" data-id=\"563defa\" 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><strong>Les d\u00e9ductions g\u00e9n\u00e9rales<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4a3a5f9\" data-id=\"4a3a5f9\" 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-22bb947 elementor-widget elementor-widget-text-editor\" data-id=\"22bb947\" 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>Pas en lien direct avec votre activit\u00e9 mais sont en lien avec votre train de vie en tant que travailleur (assurance-maladie, cotisations 3<sup>e<\/sup> pilier, etc.)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-59e7ece elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59e7ece\" 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-8ea64fb\" data-id=\"8ea64fb\" 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-1314918 elementor-widget elementor-widget-text-editor\" data-id=\"1314918\" 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><strong>Les d\u00e9ductions sociales<\/strong>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-93cb7c1\" data-id=\"93cb7c1\" 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-9350802 elementor-widget elementor-widget-text-editor\" data-id=\"9350802\" 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>Li\u00e9es \u00e0 votre situation personnelle (statut civil, nombre de personnes \u00e0 charge, etc.)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-62d8f03 elementor-widget elementor-widget-heading\" data-id=\"62d8f03\" 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\">Les frais de transport<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a04d4a elementor-widget elementor-widget-text-editor\" data-id=\"a04d4a\" 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>En ce qui concerne les frais de transport, vous pouvez d\u00e9duire un maximum de <strong>12&rsquo;000 CHF<\/strong> pour les imp\u00f4ts cantonaux et communaux.<\/p><p>Le montant d\u00e9pend des kilom\u00e8tres parcourus ainsi que du mode de transport choisi. Votre lieu de travail doit aussi se situer \u00e0 plus d\u2019<strong>1,5 km <\/strong>de votre domicile pour b\u00e9n\u00e9ficier de r\u00e9ductions.<\/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-642b145c elementor-widget elementor-widget-heading\" data-id=\"642b145c\" 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\">Transports publics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24375151 elementor-widget elementor-widget-text-editor\" data-id=\"24375151\" 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 class=\"bodytextwithbellmttitle\">Dans le canton de Fribourg, vous pouvez d\u00e9duire le <b>montant exact<\/b> que vous avez pay\u00e9 pour vous d\u00e9placer, si vous voyagez en 2<sup>e<\/sup> classe. Pour b\u00e9n\u00e9ficier de cette d\u00e9duction pour des voyageurs en 1<sup>\u00e8re<\/sup> classe, il faudra apporter des <b>preuves<\/b> (tickets, abonnement, etc.).<\/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-3e102810 elementor-widget elementor-widget-heading\" data-id=\"3e102810\" 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\">Voiture ou motocycle <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64421039 elementor-widget elementor-widget-text-editor\" data-id=\"64421039\" 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 class=\"bodytextwithbellmttitleCxSpFirst\">Si vous utilisez une <b>voiture<\/b> priv\u00e9e ou un <b>motocycle<\/b> \u00e0 plaque blanche (c\u2019est-\u00e0-dire une moto sup\u00e9rieure \u00e0 125 cm\u00b3), vous pourrez d\u00e9duire le montant que vous auriez d\u00e9pens\u00e9 en transports publics pour le m\u00eame trajet.<\/p><p class=\"bodytextwithbellmttitleCxSpLast\">Dans le cas o\u00f9 prendre les transports publics n\u2019est pas possible (\u00e9loignement important, horaires peu adapt\u00e9s, etc.), la d\u00e9duction sera calcul\u00e9e au <strong>kilom\u00e8tre<\/strong> pour les voitures.<\/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-5662cb56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5662cb56\" 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-3f82b284\" data-id=\"3f82b284\" 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-70201ede elementor-widget elementor-widget-text-editor\" data-id=\"70201ede\" 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><strong>70 ct<\/strong>. par km<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-170bb288\" data-id=\"170bb288\" 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-4ef6c975 elementor-widget elementor-widget-text-editor\" data-id=\"4ef6c975\" 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 class=\"bodytextwithbellmttitle\">jusqu\u2019\u00e0 max. 10\u2019000km<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-951f645 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"951f645\" 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-1d78716\" data-id=\"1d78716\" 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-d5b520b elementor-widget elementor-widget-text-editor\" data-id=\"d5b520b\" 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><strong>60 ct<\/strong>. par km<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-60d5755\" data-id=\"60d5755\" 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-843f406 elementor-widget elementor-widget-text-editor\" data-id=\"843f406\" 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 class=\"bodytextwithbellmttitle\">de 10 001 \u00e0 20\u2019000 km<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-005043f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"005043f\" 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-626c7a3\" data-id=\"626c7a3\" 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-d94f8d7 elementor-widget elementor-widget-text-editor\" data-id=\"d94f8d7\" 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><strong>50 ct<\/strong>. par km<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0d301b6\" data-id=\"0d301b6\" 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-a09b82e elementor-widget elementor-widget-text-editor\" data-id=\"a09b82e\" 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 class=\"bodytextwithbellmttitle\">d\u00e8s 20 001 km<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d15566d elementor-widget elementor-widget-text-editor\" data-id=\"3d15566d\" 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 class=\"bodytextwithbellmttitle\">La m\u00eame chose est possible pour les motocycles, avec un montant fixe de <b>0.40 ct<\/b>. par km.<\/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-223630c4 elementor-widget elementor-widget-heading\" data-id=\"223630c4\" 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\">V\u00e9hicules l\u00e9gers<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc1653b elementor-widget elementor-widget-text-editor\" data-id=\"fc1653b\" 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 class=\"bodytextwithbellmttitle\">Si vous utilisez les modes de transports suivants, vous pouvez d\u00e9duire un montant forfaitaire de <b>700<\/b> <strong>CHF :<\/strong><\/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-1ef81d3a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1ef81d3a\" 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\">Un v\u00e9lo<\/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<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\">Un cyclomoteur<\/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<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\">Un motocycle l\u00e9ger (plaque jaune)<\/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-35c566ac elementor-widget elementor-widget-heading\" data-id=\"35c566ac\" 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\">Frais de repas<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a62fe8c elementor-widget elementor-widget-text-editor\" data-id=\"3a62fe8c\" 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>\u00c0 Fribourg, vous ne pouvez d\u00e9duire vos frais de repas que s\u2019ils sont pris en dehors du domicile et qu\u2019il vous est <strong>impossible<\/strong> de revenir chez vous pour la pause de midi (logement \u00e9loign\u00e9, etc.). Vous ne pouvez donc pas d\u00e9duire les frais de repas quand vous \u00eates en t\u00e9l\u00e9travail.<\/p><p>Vous pouvez alors d\u00e9duire <strong>15<\/strong> CHF par jour avec un plafond annuel de <strong>3&rsquo;200<\/strong> CHF. Si votre employeur participe aux d\u00e9penses des repas, vous ne pourrez d\u00e9duire que la moiti\u00e9 du montant, c\u2019est-\u00e0-dire <strong>7.50<\/strong> CHF, plafonn\u00e9 \u00e0 <strong>1600 <\/strong>CHF par an.<\/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-a91b06b elementor-widget elementor-widget-heading\" data-id=\"a91b06b\" 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\">S\u00e9jours en dehors du domicile<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4d1651 elementor-widget elementor-widget-text-editor\" data-id=\"a4d1651\" 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>Si vous s\u00e9journez en dehors de votre domicile, vous pouvez d\u00e9duire <strong>30 <\/strong>CHF par jour et <strong>6&rsquo;400 <\/strong>CHF par an (la d\u00e9duction du repas passe \u00e0 7.50 CHF si votre employeur contribue \u00e0 vos frais de repas) \u00e0 condition que cette situation soit valable toute l\u2019ann\u00e9e.\u00a0<\/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-73f1f0fc elementor-widget elementor-widget-heading\" data-id=\"73f1f0fc\" 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\">Frais professionnels suppl\u00e9mentaires<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33a5a8e elementor-widget elementor-widget-text-editor\" data-id=\"33a5a8e\" 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 class=\"bodytextwithbellmttitleCxSpFirst\">Comme dans d\u2019autres cantons comme le <a href=\"https:\/\/www.tax-services.ch\/fr\/les-deductions-fiscales-dans-le-canton-du-valais\/\">Valais<\/a> ou le canton de <a href=\"https:\/\/www.tax-services.ch\/fr\/deductions-fiscales-dans-le-canton-de-vaud\/\">Vaud<\/a>, vous pouvez d\u00e9duire <b>3%<\/b> de votre revenu net, entre <b>2&rsquo;000 <\/b>CHF et <b>4&rsquo;000<\/b> CHF, pour couvrir des d\u00e9penses li\u00e9es \u00e0 votre activit\u00e9 comme les v\u00eatements de travail ou les outils.<\/p><p class=\"bodytextwithbellmttitleCxSpLast\">Si vous estimez avoir besoin d\u2019une d\u00e9duction du montant exact que vous d\u00e9pensez pour ces frais, vous devrez apporter des preuves et justifier l\u2019utilisation de ces derniers dans votre activit\u00e9 professionnelle.<\/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-d9c6671 elementor-widget elementor-widget-heading\" data-id=\"d9c6671\" 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\">Frais de formation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01fff2e elementor-widget elementor-widget-text-editor\" data-id=\"01fff2e\" 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 class=\"bodytextwithbellmttitle\">Au contraire d\u2019autres cantons, \u00e0 Fribourg, il n\u2019est plus n\u00e9cessaire que la formation vis\u00e9e soit directement li\u00e9e \u00e0 votre travail actuel. Vous pourrez d\u00e9duire exactement ce que vous aurez pay\u00e9 pour votre formation, avec un plafond de <b>12&rsquo;000<\/b> CHF.<\/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-e8e53e6 elementor-widget elementor-widget-heading\" data-id=\"e8e53e6\" 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\">Primes d\u2019assurance-maladie et accidents<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dde0f2e elementor-widget elementor-widget-text-editor\" data-id=\"dde0f2e\" 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 class=\"bodytextwithbellmttitle\">Les d\u00e9ductions de primes d\u2019assurance-maladie et accidents d\u00e9pendent de votre <b>situation personnelle<\/b>. Le montant de la d\u00e9duction est forfaitaire et se pr\u00e9sente comme suit\u00a0:<\/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-77d279d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77d279d\" 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-7f85215a\" data-id=\"7f85215a\" 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-63ee4c57 elementor-widget elementor-widget-text-editor\" data-id=\"63ee4c57\" 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>Personne c\u00e9libataire\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1e986c11\" data-id=\"1e986c11\" 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-199e08d elementor-widget elementor-widget-text-editor\" data-id=\"199e08d\" 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>4\u2019810 CHF<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-74198540 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74198540\" 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-79fac186\" data-id=\"79fac186\" 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-21ffa67b elementor-widget elementor-widget-text-editor\" data-id=\"21ffa67b\" 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>Couples mari\u00e9s<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-76dcbe78\" data-id=\"76dcbe78\" 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-32b181db elementor-widget elementor-widget-text-editor\" data-id=\"32b181db\" 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>9\u2019620 CHF \u00a0\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4f9601b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f9601b7\" 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-6d2e97e0\" data-id=\"6d2e97e0\" 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-55461ab6 elementor-widget elementor-widget-text-editor\" data-id=\"55461ab6\" 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 enfant (moins de 18 ans au 31 d\u00e9cembre) \u00e0 charge\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3eaac938\" data-id=\"3eaac938\" 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-2cc72f4f elementor-widget elementor-widget-text-editor\" data-id=\"2cc72f4f\" 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 class=\"bodytextwithbellmttitle\">1&rsquo;140 CHF<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3eb149e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3eb149e7\" 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-17360388\" data-id=\"17360388\" 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-52bfd607 elementor-widget elementor-widget-text-editor\" data-id=\"52bfd607\" 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 enfant (de 18 \u00e0 25 ans) en formation au 31 d\u00e9cembre\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-306031b6\" data-id=\"306031b6\" 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-451938b8 elementor-widget elementor-widget-text-editor\" data-id=\"451938b8\" 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 class=\"bodytextwithbellmttitle\">4&rsquo;210 CHF<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb0fb3c elementor-widget elementor-widget-heading\" data-id=\"eb0fb3c\" 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\">Cotisations au 3\u00e8me pilier<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1395082 elementor-widget elementor-widget-text-editor\" data-id=\"1395082\" 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>Dans le canton fribourgeois, les contributions pour la pr\u00e9voyance individuelle sont d\u00e9ductibles jusqu\u2019\u00e0 <strong>7\u2019056 <\/strong>CHF pour les personnes avec un 2\u1d49 pilier et <strong>35 280<\/strong> CHF pour celles sans 2\u1d49 pilier.<\/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-0d8b94a elementor-widget elementor-widget-heading\" data-id=\"0d8b94a\" 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\">Rachats d\u2019ann\u00e9es de cotisation au 2\u00e8me pilier<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a4a6eb elementor-widget elementor-widget-text-editor\" data-id=\"9a4a6eb\" 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 rachats d\u2019ann\u00e9es de cotisation au 2\u1d49 pilier sont d\u00e9ductibles, si vous ne retirez pas plus d\u2019ann\u00e9es dans les <strong>3 ans<\/strong> qui suivent ce rachat. Le canton de Fribourg exige aussi que vous fournissiez le montant maximal de rachat autoris\u00e9 dans l\u2019\u00e9tablissement o\u00f9 votre 2<sup>\u00e8me<\/sup> pilier a \u00e9t\u00e9 souscrit.<\/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-5bdd5d0 elementor-widget elementor-widget-heading\" data-id=\"5bdd5d0\" 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\">Int\u00e9r\u00eats<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f91a030 elementor-widget elementor-widget-text-editor\" data-id=\"f91a030\" 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 class=\"bodytextwithbellmttitleCxSpFirst\">Vous pouvez d\u00e9duire diff\u00e9rents int\u00e9r\u00eats sous r\u00e9serve de certaines <strong>conditions<\/strong>.\u00a0<\/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-4706bebc elementor-widget elementor-widget-heading\" data-id=\"4706bebc\" 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\">Int\u00e9r\u00eats de capitaux d\u2019\u00e9pargne<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d8334d elementor-widget elementor-widget-text-editor\" data-id=\"1d8334d\" 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 class=\"bodytextwithbellmttitle\">Vous pouvez b\u00e9n\u00e9ficier d\u2019une d\u00e9duction de vos int\u00e9r\u00eats de capitaux d\u2019\u00e9pargne. Ces d\u00e9ductions de ne peuvent pas \u00eatre plus \u00e9lev\u00e9es que les <strong>rendements<\/strong> list\u00e9s dans les <a href=\"https:\/\/www.fr.ch\/sites\/default\/files\/2024-09\/instructions-generales-concernant-la-declaration-d-impot.pdf\" target=\"_blank\" rel=\"noopener\">codes 3.210, 3.220, 3.240 et 3.250<\/a>.<\/p><p class=\"bodytextwithbellmttitle\">Le montant de la d\u00e9duction d\u00e9pend de votre situation <strong>personnelle<\/strong> :<\/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-f6df297 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f6df297\" 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\">Couples mari\u00e9s : 300 CHF<\/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<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\">Tout autre contribuable : 150 CHF<\/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-91389ce elementor-widget elementor-widget-heading\" data-id=\"91389ce\" 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\">Int\u00e9r\u00eats passifs priv\u00e9s <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71a098a elementor-widget elementor-widget-text-editor\" data-id=\"71a098a\" 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 class=\"bodytextwithbellmttitle\">Les int\u00e9r\u00eats passifs priv\u00e9s (hypoth\u00e8ques, pr\u00eats, frais de retard, etc.) sont d\u00e9ductibles sous certaines conditions. Vous ne pouvez en effet d\u00e9duire ces dettes que jusqu&rsquo;\u00e0 un certain montant, limit\u00e9 par votre revenu brut provenant de vos biens, plus <b>50\u2019000<\/b> CHF.<\/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-ef5257b elementor-widget elementor-widget-heading\" data-id=\"ef5257b\" 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\">Dettes priv\u00e9es<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc2eba8 elementor-widget elementor-widget-text-editor\" data-id=\"cc2eba8\" 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 class=\"bodytextwithbellmttitle\">Les dettes priv\u00e9es peuvent aussi \u00eatre d\u00e9duites \u00e0 condition de fournir des preuves de ces derni\u00e8res et de lister le ou les <strong>cr\u00e9anciers<\/strong>.<\/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-c5fb384 elementor-widget elementor-widget-heading\" data-id=\"c5fb384\" 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\">Frais d\u2019entretien d\u2019immeubles priv\u00e9s et investissements \u00e9cologiques <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e51ec9d elementor-widget elementor-widget-text-editor\" data-id=\"e51ec9d\" 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 class=\"bodytextwithbellmttitle\">La d\u00e9duction s\u2019applique en fonction de la date de construction. Si l\u2019immeuble a \u00e9t\u00e9 construit dans le canton de Fribourg apr\u00e8s le 31 d\u00e9cembre 2013, la d\u00e9duction est de <b>10%<\/b> du revenu brut total de ce dernier.<\/p><p class=\"bodytextwithbellmttitle\">Si la date de construction est ant\u00e9rieur, la d\u00e9duction sera de <b>20%<\/b>. Il est aussi possible de d\u00e9duire les frais que vous avez engag\u00e9 pour pr\u00e9server <strong>l\u2019environnement<\/strong>.<\/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-9a230ab elementor-widget elementor-widget-heading\" data-id=\"9a230ab\" 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\">Dons <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8c0739 elementor-widget elementor-widget-text-editor\" data-id=\"c8c0739\" 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 class=\"bodytextwithbellmttitleCxSpFirst\">Vous pouvez d\u00e9duire les dons que vous avez fait fait \u00e0 des entit\u00e9s du service public avec un montant plafonn\u00e9 \u00e0 <b>20%<\/b> du revenu net avec un minimum de <b>100<\/b> CHF par an.<\/p><p class=\"bodytextwithbellmttitleCxSpLast\">Sont \u00e9galement d\u00e9ductibles les dons fait \u00e0 des partis politiques, plafonn\u00e9s \u00e0 <b>5&rsquo;000<\/b> CHF, tant que ce parti obtient au moins <b>3%<\/b> des voix durant les \u00e9lections cantonales.<\/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-cf1e5a3 elementor-widget elementor-widget-heading\" data-id=\"cf1e5a3\" 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\">Personnes \u00e0 charge<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1fe60e elementor-widget elementor-widget-text-editor\" data-id=\"b1fe60e\" 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 class=\"bodytextwithbellmttitleCxSpFirst\">Les d\u00e9ductions pour les enfants d\u00e9pendent de votre revenu net. Par exemple, si votre revenu net est situ\u00e9 entre <b>66&rsquo;701<\/b> et <b>67&rsquo;700<\/b> CHF, vous aurez droit \u00e0 <strong>8&rsquo;100<\/strong> CHF de r\u00e9duction pour un enfant, selon le code <a href=\"https:\/\/www.fr.ch\/sites\/default\/files\/2024-09\/instructions-generales-concernant-la-declaration-d-impot.pdf\" target=\"_blank\" rel=\"noopener\">6.110<\/a>.<\/p><p class=\"bodytextwithbellmttitleCxSpLast\">Pour chaque personne \u00e0 charge (par ex, un parent qui ne peut survivre seul sans votre aide), vous pouvez d\u00e9duire <b>5&rsquo;000<\/b> CHF de vos imp\u00f4ts.<\/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-0b752d9 elementor-widget elementor-widget-heading\" data-id=\"0b752d9\" 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\">Frais de garde<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbf1a5d elementor-widget elementor-widget-text-editor\" data-id=\"fbf1a5d\" 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 class=\"bodytextwithbellmttitle\">Pour les enfants de moins de <strong>14 ans<\/strong>, vous pouvez d\u00e9duire un montant maximal de <strong>12&rsquo;000<\/strong> CHF pour autant que vous ayez des preuves des frais que vous avez engag\u00e9.<\/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-36955e7 elementor-widget elementor-widget-heading\" data-id=\"36955e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9ductions pour les revenus modestes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-464c5ab elementor-widget elementor-widget-text-editor\" data-id=\"464c5ab\" 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 class=\"bodytextwithbellmttitleCxSpFirst\">Pour des travailleurs avec des revenus moins cons\u00e9quents, il existe des d\u00e9ductions <b>suppl\u00e9mentaires<\/b>.<\/p><p class=\"bodytextwithbellmttitleCxSpFirst\">Celles-ci d\u00e9pendent de votre situation personnelle (si vous \u00eates c\u00e9libataire ou non, si vous avez des enfants ou des personnes \u00e0 charge, etc.) et de votre revenu. R\u00e9f\u00e9rez-vous aux <a href=\"https:\/\/www.fr.ch\/sites\/default\/files\/2024-09\/instructions-generales-concernant-la-declaration-d-impot.pdf\" target=\"_blank\" rel=\"noopener\">codes 7.110-7.910<\/a> pour conna\u00eetre le montant des d\u00e9ductions auquel vous avez droit.<\/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-2ad87e99 elementor-widget elementor-widget-heading\" data-id=\"2ad87e99\" 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-2dfb334d elementor-widget elementor-widget-toggle\" data-id=\"2dfb334d\" 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<h3 id=\"elementor-tab-title-7711\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-7711\" 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 fiscales disponibles pour les travailleurs dans le canton de Fribourg ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7711\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-7711\"><p class=\"bodytextwithbellmttitle\">Les travailleurs dans le canton de Fribourg peuvent b\u00e9n\u00e9ficier de plusieurs types de d\u00e9ductions fiscales, notamment les d\u00e9ductions organiques (frais professionnels), les d\u00e9ductions g\u00e9n\u00e9rales (assurance-maladie, cotisations de pr\u00e9voyance), et les d\u00e9ductions sociales (en fonction de la situation personnelle).<\/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<h3 id=\"elementor-tab-title-7712\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-7712\" 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 fonctionne l'imp\u00f4t sur le revenu dans le canton de Fribourg ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7712\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-7712\"><p class=\"bodytextwithbellmttitle\">L&rsquo;imp\u00f4t sur le revenu dans le canton de Fribourg est bas\u00e9 sur le revenu net, qui correspond au revenu total sans les d\u00e9ductions g\u00e9n\u00e9rales telles que les cotisations \u00e0 l\u2019AVS\/AI ou au 2\u00e8me pilier.<\/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<h3 id=\"elementor-tab-title-7713\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-7713\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quel est le plafond de d\u00e9duction pour les frais de transport ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7713\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-7713\"><p class=\"bodytextwithbellmttitle\">Vous pouvez d\u00e9duire un maximum de 12&rsquo;000 CHF pour les frais de transport, en fonction des kilom\u00e8tres parcourus et du mode de transport utilis\u00e9, \u00e0 condition que votre lieu de travail soit \u00e0 plus de 1,5 km de votre domicile.<\/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<h3 id=\"elementor-tab-title-7714\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-7714\" 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 pour les frais de formation ? <\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7714\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-7714\"><p>\u00c0 Fribourg, vous pouvez d\u00e9duire les frais de formation sans qu&rsquo;ils soient directement li\u00e9s \u00e0 votre emploi actuel, avec un plafond de 12&rsquo;000 CHF.<\/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\":\"Quelles sont les d\\u00e9ductions fiscales disponibles pour les travailleurs dans le canton de Fribourg ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p class=\\\"bodytextwithbellmttitle\\\">Les travailleurs dans le canton de Fribourg peuvent b\\u00e9n\\u00e9ficier de plusieurs types de d\\u00e9ductions fiscales, notamment les d\\u00e9ductions organiques (frais professionnels), 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transport utilis\\u00e9, \\u00e0 condition que votre lieu de travail soit \\u00e0 plus de 1,5 km de votre domicile.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quelles sont les d\\u00e9ductions pour les frais de formation ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u00c0 Fribourg, vous pouvez d\\u00e9duire les frais de formation sans qu&rsquo;ils soient directement li\\u00e9s \\u00e0 votre emploi actuel, avec un plafond de 12&rsquo;000 CHF.<\\\/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>Le canton de Fribourg, comme celui de Gen\u00e8ve, est un des cantons les plus avantageux pour ce qui est des d\u00e9ductions fiscales dont un travailleur peut b\u00e9n\u00e9ficier. Dans cet article, vous d\u00e9couvrirez les diff\u00e9rentes d\u00e9ductions fiscales auxquelles vous pouvez avoir droit.<\/p>","protected":false},"author":1,"featured_media":34020,"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":[69],"tags":[72],"class_list":["post-34019","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-deductions","tag-fribourg"],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/34019","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=34019"}],"version-history":[{"count":50,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/34019\/revisions"}],"predecessor-version":[{"id":34070,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/34019\/revisions\/34070"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/media\/34020"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/media?parent=34019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/categories?post=34019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/tags?post=34019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}