{"id":34561,"date":"2025-02-06T17:19:46","date_gmt":"2025-02-06T16:19:46","guid":{"rendered":"https:\/\/www.tax-services.ch\/?p=34561"},"modified":"2025-02-07T10:35:40","modified_gmt":"2025-02-07T09:35:40","slug":"impot-a-la-source-en-valais","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/es\/impot-a-la-source-en-valais\/","title":{"rendered":"Imp\u00f4t \u00e0 la source en Valais"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"34561\" class=\"elementor elementor-34561\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-398b4344 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"398b4344\" 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-490c6fb4\" data-id=\"490c6fb4\" 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-1a9db588 elementor-widget elementor-widget-heading\" data-id=\"1a9db588\" 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'imp\u00f4t \u00e0 la source : D\u00e9finition<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d6a78ad elementor-widget elementor-widget-text-editor\" data-id=\"6d6a78ad\" 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 Suisse comme en Valais, l&rsquo;imp\u00f4t \u00e0 la source est un montant pr\u00e9lev\u00e9 sur les revenus de salari\u00e9s qui n&rsquo;ont pas encore de nationalit\u00e9 suisse, comme les <strong>frontaliers<\/strong> ou les r\u00e9sidents sans permis C.<\/p><p>Le permis C peut \u00eatre obtenu apr\u00e8s <strong>5 \u00e0 10 ans<\/strong> de r\u00e9sidence en Suisse. Il donne le droit \u00e0 une personne de rester en Suisse pour une dur\u00e9e ind\u00e9termin\u00e9e.<\/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-3d64e28c elementor-widget elementor-widget-heading\" data-id=\"3d64e28c\" 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\">Qui est concern\u00e9 par 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-51775795 elementor-widget elementor-widget-text-editor\" data-id=\"51775795\" 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>Selon <strong>l&rsquo;article 108 ss<\/strong>, les personnes \u00e9trang\u00e8res r\u00e9sidants dans le canton du Valais sont soumises \u00e0 l&rsquo;imp\u00f4t \u00e0 la source, pour autant qu&rsquo;ils soient salari\u00e9s.<\/p><p>Les personnes qui ne r\u00e9sident <strong>pas<\/strong> en Valais mais qui y travaillent (frontaliers, travailleurs ponctuels) sont \u00e9galement assujettis \u00e0 cet imp\u00f4t.<\/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-b000244 elementor-widget elementor-widget-heading\" data-id=\"b000244\" 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\">Bar\u00e8mes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71a1fc67 elementor-widget elementor-widget-text-editor\" data-id=\"71a1fc67\" 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 fonction de la situation personnelle du salari\u00e9, diff\u00e9rents bar\u00e8mes viendront s&rsquo;appliquer pour d\u00e9terminer l&rsquo;imp\u00f4t \u00e0 la source en <strong>Valais<\/strong>.<\/p><p>Il est donc crucial de se r\u00e9f\u00e9rer au bar\u00e8me adapt\u00e9 \u00e0 sa situation personnelle et de ne pas oublier de signaler tout <strong>changement<\/strong> de situation.<\/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-42d383fb elementor-widget elementor-widget-heading\" data-id=\"42d383fb\" 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\u00e8me A + B<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52ca6ebd elementor-widget elementor-widget-text-editor\" data-id=\"52ca6ebd\" 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>Ce <strong><a href=\"https:\/\/www.vs.ch\/documents\/508074\/35786422\/AB_fr.pdf\/deaeb182-273f-e5fd-9212-4cedcdd416b1?t=1734352200350\" target=\"_blank\" rel=\"noopener\">bar\u00e8me<\/a><\/strong> est appliqu\u00e9 aux salari\u00e9s <strong>c\u00e9libataires<\/strong> (ainsi que divorc\u00e9s, s\u00e9par\u00e9s ou veufs) sans enfants ou autres personnes \u00e0 charge. Il est aussi appliqu\u00e9 aux \u00e9poux avec un seul revenu.<\/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-4d0ae77f elementor-widget elementor-widget-heading\" data-id=\"4d0ae77f\" 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\u00e8me C<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32c20224 elementor-widget elementor-widget-text-editor\" data-id=\"32c20224\" 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>Ce <strong><a href=\"https:\/\/www.vs.ch\/documents\/508074\/35786422\/C_fr.pdf\/69bd0eb4-103f-63b4-44fb-e4681e2ec981?t=1734352202687\" target=\"_blank\" rel=\"noopener\">bar\u00e8me<\/a><\/strong> concerne les \u00e9poux qui travaillent tous deux et qui ont donc deux revenus.<\/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-6c487124 elementor-widget elementor-widget-heading\" data-id=\"6c487124\" 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\u00e8me E<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28b64 elementor-widget elementor-widget-text-editor\" data-id=\"28b64\" 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>Ce bar\u00e8me est appliqu\u00e9 aux personnes concern\u00e9es par la proc\u00e9dure simplifi\u00e9e d&rsquo;imposition. Pour ces personnes, un taux fixe de <strong>5%<\/strong> est appliqu\u00e9 sur le revenu.<\/p><p>Ce bar\u00e8me est utile pour les personnes avec un emploi \u00e0 courte dur\u00e9e ou avec de faibles revenus (en g\u00e9n\u00e9ral qui ne d\u00e9passent pas 22&rsquo;680 CHF).\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-10f19340 elementor-widget elementor-widget-heading\" data-id=\"10f19340\" 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\u00e8me F<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-297b2b3d elementor-widget elementor-widget-text-editor\" data-id=\"297b2b3d\" 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>Ce bar\u00e8me concerne les couples de frontaliers \u00e0 deux revenus qui travaillent en Valais r\u00e9sidant en <strong>Italie<\/strong>, \u00e0 condition qu&rsquo;ils soient domicili\u00e9s \u00e0 proximit\u00e9 de la fronti\u00e8re.<\/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-02b7dcf elementor-widget elementor-widget-heading\" data-id=\"02b7dcf\" 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\u00e8me G<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2cf0d9 elementor-widget elementor-widget-text-editor\" data-id=\"b2cf0d9\" 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>Ce bar\u00e8me concerne les personnes dont le revenu est issu de <strong>compensations<\/strong>. C&rsquo;est-\u00e0-dire tous les revenus de remplacement comme les assurances.<\/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-882c2af elementor-widget elementor-widget-heading\" data-id=\"882c2af\" 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\u00e8me H<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4219c70 elementor-widget elementor-widget-text-editor\" data-id=\"4219c70\" 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>Ce <strong><a href=\"http:\/\/l\u2019assurance, les caisses de compensation, les caisse d\u2019assurance-ch\u00f4mage (fournisseurs de prestations) ; Bar\u00e8me H Contribuables seuls (c\u00e9libataires, divorc\u00e9s, s\u00e9par\u00e9s de f\" data-wplink-url-error=\"true\">bar\u00e8me<\/a><\/strong> concerne les personnes <strong>c\u00e9libataires avec personnes \u00e0 charge<\/strong>. Il concerne aussi les couples en concubinage; le bar\u00e8me sera alors appliqu\u00e9 au conjoint dont le salaire est sup\u00e9rieur.<\/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-9a4aeca elementor-widget elementor-widget-heading\" data-id=\"9a4aeca\" 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\u00e8mes L, M, N, O, P, Q <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c9e245 elementor-widget elementor-widget-text-editor\" data-id=\"7c9e245\" 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>Ces bar\u00e8mes concernent les frontaliers allemands.<\/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-5f45883 elementor-widget elementor-widget-heading\" data-id=\"5f45883\" 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 exceptions pour 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-5e98c2e1 elementor-widget elementor-widget-heading\" data-id=\"5e98c2e1\" 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\">Exceptions pour les couples<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85762fe elementor-widget elementor-widget-text-editor\" data-id=\"85762fe\" 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 certains cas, il est possible de ne pas \u00eatre soumis \u00e0 l&rsquo;imp\u00f4t \u00e0 la source en Valais. Les <strong>couples<\/strong> mari\u00e9s par exemple, ne sont pas soumis \u00e0 cet imp\u00f4t, pour autant qu&rsquo;ils r\u00e9sident sous le m\u00eame toit.<\/p><p>Dans le cas d&rsquo;un divorce ou d&rsquo;une s\u00e9paration, l&rsquo;obligation de s&rsquo;acquitter de l&rsquo;imp\u00f4t \u00e0 la source reprend un mois apr\u00e8s la s\u00e9paration effective, pour l&rsquo;\u00e9poux qui avait \u00e9t\u00e9 exempt\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-63c0312 elementor-widget elementor-widget-heading\" data-id=\"63c0312\" 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\">Taxation Ordinaire Ult\u00e9rieure (TOU)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edd1d87 elementor-widget elementor-widget-text-editor\" data-id=\"edd1d87\" 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 une personne (ou son conjoint avec qui elle vit) gagne <strong>120\u2019000 CHF ou plus par an<\/strong> avec un emploi sujet \u00e0 l&rsquo;<strong>imp\u00f4t \u00e0 la source, <\/strong>alors l\u2019employeur continue \u00e0 pr\u00e9lever l\u2019imp\u00f4t \u00e0 la source.<\/p><p>En fin d\u2019ann\u00e9e, l\u2019administration fiscale refait les calculs pour voir si la personne doit payer plus ou si elle peut r\u00e9cup\u00e9rer une partie de l\u2019imp\u00f4t.<\/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-800abf0 elementor-widget elementor-widget-heading\" data-id=\"800abf0\" 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\">B\u00e9n\u00e9ficiaires de pr\u00e9voyances<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e202df elementor-widget elementor-widget-text-editor\" data-id=\"8e202df\" 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>Une fois l&rsquo;activit\u00e9 salariale en Valais termin\u00e9e, une personne soumise \u00e0 l&rsquo;imp\u00f4t \u00e0 la source en \u00e2ge de la retraite peut recevoir des rentes suisses.\u00a0<\/p><p>Ces rentes seront \u00e9galement impos\u00e9es comme suit:\u00a0<\/p><p>De 0 \u00e0 40&rsquo;000 francs : <strong>9%<\/strong><br \/>De 40&rsquo;001 \u00e0 80&rsquo;000 francs : <strong>15%<\/strong><br \/>Sup\u00e9rieur \u00e0 80&rsquo;001 francs : <strong>21%<\/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-499e7fc4 elementor-widget elementor-widget-heading\" data-id=\"499e7fc4\" 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\">Nouvel imp\u00f4t 2025<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-520e718 elementor-widget elementor-widget-text-editor\" data-id=\"520e718\" 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&rsquo;imp\u00f4t \u00e0 la source en Valais comme en Suisse est r\u00e9ajust\u00e9 chaque ann\u00e9e. Il est donc important de rester inform\u00e9 sur sa baisse ou son augmentation.<\/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-392c66a elementor-widget elementor-widget-heading\" data-id=\"392c66a\" 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\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37d24abd elementor-widget elementor-widget-text-editor\" data-id=\"37d24abd\" 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>L&rsquo;imp\u00f4t \u00e0 la source en Valais<\/strong> est un syst\u00e8me complexe mais bien structur\u00e9. Pour les travailleurs \u00e9trangers, il est essentiel de comprendre les principes de base et de se <strong>renseigner<\/strong> sur les particularit\u00e9s li\u00e9es \u00e0 leur situation personnelle. En cas de doute, il est recommand\u00e9 de consulter un expert fiscal ou de contacter directement le Service cantonal des contributions du Valais.<\/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-247e4c48 elementor-widget elementor-widget-heading\" data-id=\"247e4c48\" 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-4427efa1 elementor-widget elementor-widget-toggle\" data-id=\"4427efa1\" 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-1141\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1141\" 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\u2019est-ce que l\u2019imp\u00f4t \u00e0 la source en Valais ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1141\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1141\"><p>L&rsquo;imp\u00f4t \u00e0 la source est un imp\u00f4t pr\u00e9lev\u00e9 directement sur le salaire des employ\u00e9s \u00e9trangers qui ne poss\u00e8dent pas encore la nationalit\u00e9 suisse.<\/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-1142\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1142\" 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 concern\u00e9 par l\u2019imp\u00f4t \u00e0 la source en Valais ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1142\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1142\"><p>L\u2019imp\u00f4t \u00e0 la source concerne les travailleurs \u00e9trangers r\u00e9sidant en Valais ainsi que les travailleurs frontaliers et ponctuels qui y exercent une activit\u00e9 salari\u00e9e.<\/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-1143\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1143\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quels sont les diff\u00e9rents bar\u00e8mes d\u2019imposition \u00e0 la source en Valais ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1143\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1143\"><p>En fonction de la situation personnelle du salari\u00e9, diff\u00e9rents bar\u00e8mes s\u2019appliquent :<\/p><ul><li><strong>Bar\u00e8me A + B<\/strong> : C\u00e9libataires, divorc\u00e9s, s\u00e9par\u00e9s ou veufs sans enfants, ou couples avec un seul revenu.<\/li><li><strong>Bar\u00e8me C<\/strong> : Couples mari\u00e9s avec deux revenus.<\/li><li><strong>Bar\u00e8me E<\/strong> : Travailleurs \u00e0 faible revenu ou emploi de courte dur\u00e9e (revenus &lt; 22\u2019680 CHF).<\/li><li><strong>Bar\u00e8me F<\/strong> : Frontaliers italiens travaillant en Valais et vivant pr\u00e8s de la fronti\u00e8re.<\/li><li><strong>Bar\u00e8me G<\/strong> : Revenus de remplacement (assurances, indemnit\u00e9s).<\/li><li><strong>Bar\u00e8me H<\/strong> : C\u00e9libataires avec personnes \u00e0 charge ou couples en concubinage (appliqu\u00e9 au conjoint au revenu le plus \u00e9lev\u00e9).<\/li><li><strong>Bar\u00e8mes L, M, N, O, P, Q<\/strong> : Frontaliers allemands.<\/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<h3 id=\"elementor-tab-title-1144\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1144\" 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 la Taxation Ordinaire Ult\u00e9rieure (TOU) ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1144\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1144\"><p>Si un salari\u00e9 soumis \u00e0 l\u2019imp\u00f4t \u00e0 la source per\u00e7oit <strong>120\u2019000 CHF ou plus par an<\/strong>, il devra remplir une d\u00e9claration d\u2019imp\u00f4ts annuelle. L\u2019administration fiscale recalculera alors son imp\u00f4t en tenant compte de sa situation globale.<\/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\\u2019est-ce que l\\u2019imp\\u00f4t \\u00e0 la source en Valais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L&rsquo;imp\\u00f4t \\u00e0 la source est un imp\\u00f4t pr\\u00e9lev\\u00e9 directement sur le salaire des employ\\u00e9s \\u00e9trangers qui ne poss\\u00e8dent pas encore la nationalit\\u00e9 suisse.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qui est concern\\u00e9 par l\\u2019imp\\u00f4t \\u00e0 la source en Valais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L\\u2019imp\\u00f4t \\u00e0 la source concerne les travailleurs \\u00e9trangers r\\u00e9sidant en Valais ainsi que les travailleurs frontaliers et ponctuels qui y exercent une activit\\u00e9 salari\\u00e9e.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quels sont les diff\\u00e9rents bar\\u00e8mes d\\u2019imposition \\u00e0 la source en Valais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>En fonction de la situation personnelle du salari\\u00e9, diff\\u00e9rents bar\\u00e8mes s\\u2019appliquent :<\\\/p><ul><li><strong>Bar\\u00e8me A + B<\\\/strong> : C\\u00e9libataires, divorc\\u00e9s, s\\u00e9par\\u00e9s ou veufs sans enfants, ou couples avec un seul revenu.<\\\/li><li><strong>Bar\\u00e8me C<\\\/strong> : Couples mari\\u00e9s avec deux revenus.<\\\/li><li><strong>Bar\\u00e8me E<\\\/strong> : Travailleurs \\u00e0 faible revenu ou emploi de courte dur\\u00e9e (revenus &lt; 22\\u2019680 CHF).<\\\/li><li><strong>Bar\\u00e8me F<\\\/strong> : Frontaliers italiens travaillant en Valais et vivant pr\\u00e8s de la fronti\\u00e8re.<\\\/li><li><strong>Bar\\u00e8me G<\\\/strong> : Revenus de remplacement (assurances, indemnit\\u00e9s).<\\\/li><li><strong>Bar\\u00e8me H<\\\/strong> : C\\u00e9libataires avec personnes \\u00e0 charge ou couples en concubinage (appliqu\\u00e9 au conjoint au revenu le plus \\u00e9lev\\u00e9).<\\\/li><li><strong>Bar\\u00e8mes L, M, N, O, P, Q<\\\/strong> : Frontaliers allemands.<\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"Comment fonctionne la Taxation Ordinaire Ult\\u00e9rieure (TOU) ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Si un salari\\u00e9 soumis \\u00e0 l\\u2019imp\\u00f4t \\u00e0 la source per\\u00e7oit <strong>120\\u2019000 CHF ou plus par an<\\\/strong>, il devra remplir une d\\u00e9claration d\\u2019imp\\u00f4ts annuelle. L\\u2019administration fiscale recalculera alors son imp\\u00f4t en tenant compte de sa situation globale.<\\\/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 imp\u00f4t pr\u00e9lev\u00e9 sur le salaire d&rsquo;un employ\u00e9 qui ne poss\u00e8de pas la nationalit\u00e9 suisse. Dans cet article, on vous explique tout ce qu&rsquo;il faut savoir sur l&rsquo;imp\u00f4t \u00e0 la source en Valais.<\/p>","protected":false},"author":1,"featured_media":34575,"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":[54],"tags":[],"class_list":["post-34561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/34561","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=34561"}],"version-history":[{"count":22,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/34561\/revisions"}],"predecessor-version":[{"id":34586,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/34561\/revisions\/34586"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/media\/34575"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/media?parent=34561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/categories?post=34561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/tags?post=34561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}