{"id":31442,"date":"2023-07-30T12:08:26","date_gmt":"2023-07-30T10:08:26","guid":{"rendered":"https:\/\/tax-services.ch\/?p=31442"},"modified":"2024-10-22T10:08:38","modified_gmt":"2024-10-22T08:08:38","slug":"bouclier-fiscal-geneve","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/fr\/bouclier-fiscal-geneve\/","title":{"rendered":"Bouclier fiscal Gen\u00e8ve : Comment \u00e7a marche ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"31442\" class=\"elementor elementor-31442\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cf4c619 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"cf4c619\" 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-b383049\" data-id=\"b383049\" 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-a5874a5 elementor-widget elementor-widget-heading\" data-id=\"a5874a5\" 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\">Principe du bouclier fiscal \u00e0 Gen\u00e8ve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c67ca0 elementor-widget elementor-widget-text-editor\" data-id=\"7c67ca0\" 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=\"pm-align--left\" data-pm-slice=\"1 1 []\">Mis en place depuis janvier 2011, les contribuables Genevois peuvent b\u00e9n\u00e9ficier du <strong>bouclier fiscal<\/strong>. Mais qu\u2019est-ce que c\u2019est exactement ? Le bouclier fiscal est un m\u00e9canisme de protection face \u00e0 un imp\u00f4t qui peut \u00eatre qualifi\u00e9 de confiscatoire.<\/p><p class=\"pm-align--left\" data-pm-slice=\"1 1 []\">Certains contribuables qui ont de faibles revenus en comparaison de leurs fortunes peuvent se servir de ce m\u00e9canisme afin d\u2019\u00e9viter de toucher \u00e0 leur fortune pour payer leurs imp\u00f4ts.<\/p><p class=\"pm-align--left\">Le <strong>principe du bouclier fiscal est simple<\/strong> : il fixe un plafond sur le montant des imp\u00f4ts que vous devez payer. Ainsi, m\u00eame si vous d\u00e9tenez une entreprise ou \u00eates une personne fortun\u00e9e, vous serez <strong>prot\u00e9g\u00e9 contre une imposition excessive<\/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-7ec83df elementor-widget elementor-widget-heading\" data-id=\"7ec83df\" 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 peut b\u00e9n\u00e9ficier du bouclier fiscal Genevois ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-994a7c3 elementor-widget elementor-widget-text-editor\" data-id=\"994a7c3\" 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=\"pm-align--left\" data-pm-slice=\"1 1 []\">Le bouclier fiscal \u00e0 Gen\u00e8ve est une mesure fiscale qui vise \u00e0 r\u00e9duire l&rsquo;imp\u00f4t sur le revenu pour certains <strong>r\u00e9sidents du canton<\/strong>.<\/p><p class=\"pm-align--left\">Le bouclier fiscal s&rsquo;applique exclusivement aux <strong>personnes physiques<\/strong> domicili\u00e9es ou <strong>r\u00e9sidant dans le canton de Gen\u00e8ve<\/strong>.<\/p><p class=\"pm-align--left\">Cela signifie que <strong>seuls les r\u00e9sidents peuvent b\u00e9n\u00e9ficier<\/strong> de cette mesure, le fait d\u2019y travailler ou d\u2019y d\u00e9tenir une partie de sa fortune ne donne pas droit au bouclier fiscal.<\/p><p class=\"pm-align--left\">Il est important de noter que le bouclier fiscal ne s&rsquo;applique qu&rsquo;\u00e0 l&rsquo;imp\u00f4t sur le revenu et <a href=\"https:\/\/tax-services.ch\/fr\/impot-sur-la-fortune-en-suisse-et-geneve\/\">la fortune<\/a>, mais ne concerne pas d&rsquo;autres types d&rsquo;imp\u00f4ts tels que :<\/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-de45fdd elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"de45fdd\" 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\">la taxe personnelle<\/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\">l'imp\u00f4t immobilier compl\u00e9mentaire<\/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\">l'imp\u00f4t f\u00e9d\u00e9ral direct (IFD)<\/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\">l'imp\u00f4t anticip\u00e9 (IA)<\/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\">la retenue suppl\u00e9mentaire d'imp\u00f4t (RSI)<\/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\">l'imp\u00f4t \u00e9tranger \u00e0 la source (IES)<\/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-e6d6842 elementor-widget elementor-widget-text-editor\" data-id=\"e6d6842\" 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 contribuables doivent toujours s&rsquo;acquitter de ces autres obligations fiscales.<\/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-3355c1a elementor-widget elementor-widget-heading\" data-id=\"3355c1a\" 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\">Contribuables ne pouvant pas b\u00e9n\u00e9ficier du bouclier fiscal<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e64b929 elementor-widget elementor-widget-text-editor\" data-id=\"e64b929\" 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=\"pm-align--left\" data-pm-slice=\"1 3 []\">Les personnes se trouvant dans l&rsquo;une des situations suivantes ne peuvent pas b\u00e9n\u00e9ficier du bouclier fiscal :<\/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-b41a630 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b41a630\" 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\">personnes impos\u00e9es d'apr\u00e8s la d\u00e9pense<\/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\">personnes domicili\u00e9es \u00e0 l'\u00e9tranger<\/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\">personnes tax\u00e9es d'office<\/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-0d0523b elementor-widget elementor-widget-heading\" data-id=\"0d0523b\" 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\">Mise en application du m\u00e9canisme du bouclier fiscal genevois<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b5923e elementor-widget elementor-widget-text-editor\" data-id=\"1b5923e\" 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=\"pm-align--left\" data-pm-slice=\"1 1 []\">A Gen\u00e8ve, les contribuables r\u00e9sidant dans le canton ne peuvent pas payer plus de <strong>60% de leur revenu net imposable<\/strong> en imp\u00f4ts sur la fortune et sur le revenu, y compris les centimes additionnels cantonaux et communaux.<\/p><p class=\"pm-align--left\">Cependant, pour effectuer ce calcul, il est n\u00e9cessaire que le rendement net de la fortune repr\u00e9sente au moins <strong>1% de la fortune nette<\/strong>.<\/p><p class=\"pm-align--left\">Les \u00e9l\u00e9ments consid\u00e9r\u00e9s comme rendement net de la fortune dans ce contexte sont les suivants :<\/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-4b9abf8 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4b9abf8\" 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\">Les revenus provenant de la fortune mobili\u00e8re et immobili\u00e8re, sont d\u00e9duits des frais mentionn\u00e9s \u00e0 l'<a href=\"https:\/\/silgeneve.ch\/legis\/index.aspx\" target=\"_blank\" rel=\"noopener\">article 34 LIPP<\/a>, tels que les int\u00e9r\u00eats des dettes, les frais bancaires et les d\u00e9penses immobili\u00e8res.<\/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\">La fortune commerciale imposable, en d\u00e9duisant le taux d\u2019int\u00e9r\u00eat qui est \u00e9quivalent \u00e0 celui utilis\u00e9 pour calculer le revenu AVS provenant d'une activit\u00e9 lucrative ind\u00e9pendante.<\/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-bda96e5 elementor-widget elementor-widget-text-editor\" data-id=\"bda96e5\" 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>Lorsqu&rsquo;un couple vit ensemble, le montant maximum des imp\u00f4ts qu&rsquo;ils doivent payer est calcul\u00e9 en prenant en compte tous leurs biens et 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-20ec8c6 elementor-widget elementor-widget-heading\" data-id=\"20ec8c6\" 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\">Imp\u00f4ts d\u00e9terminants pour calculer la limite de 60%<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bb0d44 elementor-widget elementor-widget-text-editor\" data-id=\"1bb0d44\" 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=\"pm-align--left\" data-pm-slice=\"1 1 []\">Les imp\u00f4ts pris en consid\u00e9ration qui ne doivent pas \u2013 une fois additionn\u00e9s \u2013 exc\u00e9der 60% du revenu net imposable sont :<\/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-e2729a2 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e2729a2\" 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\">l'imp\u00f4t cantonal et communal sur le revenu<\/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\">l'imp\u00f4t cantonal et communal sur la fortune<\/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-1ab0cda elementor-widget elementor-widget-text-editor\" data-id=\"1ab0cda\" 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=\"pm-align--left\" data-pm-slice=\"1 1 []\">Ne sont pas pris en consid\u00e9ration :<\/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-d305cab elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d305cab\" 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\">la taxe personnelle<\/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\">l'imp\u00f4t immobilier compl\u00e9mentaire<\/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\">l'imp\u00f4t f\u00e9d\u00e9ral direct<\/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\">l'imp\u00f4t anticip\u00e9 (IA)<\/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\">la retenue suppl\u00e9mentaire d'imp\u00f4t (RSI)<\/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\">l'imp\u00f4t \u00e9tranger \u00e0 la source (IES)<\/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-6fabbf7 elementor-widget elementor-widget-text-editor\" data-id=\"6fabbf7\" 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=\"pm-align--left\">Si le bouclier fiscal genevois est mis en place, cela signifie que l&rsquo;imp\u00f4t sur la fortune sera r\u00e9duit, incluant les centimes additionnels cantonaux et communaux.<\/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-8c2e5f6 elementor-widget elementor-widget-heading\" data-id=\"8c2e5f6\" 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\">Rendement th\u00e9orique de 1% de la fortune<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ae0477 elementor-widget elementor-widget-text-editor\" data-id=\"2ae0477\" 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=\"pm-align--left\" data-pm-slice=\"1 1 []\">En principe, le montant de l&rsquo;imp\u00f4t est plafonn\u00e9 \u00e0 <strong>60%<\/strong> du revenu imposable du contribuable.<\/p><p class=\"pm-align--left\" data-pm-slice=\"1 1 []\">Cependant, si le rendement net de la fortune r\u00e9elle est <strong>inf\u00e9rieur \u00e0 1%<\/strong> de la valeur nette de la fortune, il est remplac\u00e9 par un rendement minimum th\u00e9orique de la fortune.<\/p><p class=\"pm-align--left\" data-pm-slice=\"1 1 []\">Dans cette situation, il y a une <strong>diff\u00e9rence entre le revenu imposable et le revenu utilis\u00e9 pour le calcul<\/strong> du bouclier fiscal genevois. Si n\u00e9cessaire, il est \u00e9galement n\u00e9cessaire de recalculer la d\u00e9duction des dons afin de d\u00e9terminer le revenu du bouclier, dans le but de garantir une \u00e9galit\u00e9 de traitement avec les contribuables dont le rendement net effectif de leur fortune atteint 1% de leur fortune nette.<\/p><p class=\"pm-align--left\" data-pm-slice=\"1 1 []\">Il est pr\u00e9cis\u00e9 que le rendement de fortune minimum th\u00e9orique de<strong> 1% est un rendement net<\/strong>. Ainsi, il n&rsquo;est pas possible de d\u00e9duire du 1% les frais d&rsquo;acquisition du revenu de la fortune tels que les frais bancaires ou immobiliers.<\/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-f4ad80a elementor-widget elementor-widget-heading\" data-id=\"f4ad80a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Conclusion sur le bouclier fiscal \u00e0 Gen\u00e8ve<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ccde5c elementor-widget elementor-widget-text-editor\" data-id=\"3ccde5c\" 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=\"pm-align--left\" data-pm-slice=\"1 1 []\">Le bouclier fiscal genevois est un outil essentiel pour prot\u00e9ger les contribuables de <strong>charges fiscales excessives<\/strong>. Gr\u00e2ce \u00e0 sa mise en place, il permet aux r\u00e9sidents de Gen\u00e8ve de limiter leurs imp\u00f4ts. Mais attention, pour y b\u00e9n\u00e9ficier, la charge fiscale confiscatoire doit \u00eatre durable, cet \u00e0 dire qu\u2019elle ne doit pas se produire de mani\u00e8re exceptionnelle.<\/p><p class=\"pm-align--left\">L&rsquo;application du bouclier fiscal genevois repose sur des crit\u00e8res bien pr\u00e9cis, tels que le montant de la fortune ou les revenus du contribuable. Le bouclier fiscal peut par ailleurs \u00eatre appliqu\u00e9 suite \u00e0 une succession.<\/p><p class=\"pm-align--left\">Si vous souhaitez discuter de votre situation, nos experts sont \u00e0 votre disposition.<\/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-8a3a072 elementor-widget elementor-widget-heading\" data-id=\"8a3a072\" 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\">FAQ - Bouclier fiscal Gen\u00e8ve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5534339 elementor-widget elementor-widget-toggle\" data-id=\"5534339\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8931\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8931\" 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 peut b\u00e9n\u00e9ficier du bouclier fiscal genevois ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-8931\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8931\"><p class=\"pm-align--left\" data-pm-slice=\"1 1 []\">Le bouclier fiscal genevois profite principalement aux contribuables r\u00e9sidant \u00e0 Gen\u00e8ve dont l\u2019imp\u00f4t sur la fortune cumul\u00e9 \u00e0 celui du revenu d\u00e9passe 60% du revenu net imposable.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8932\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-8932\" 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'application du bouclier fiscal ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-8932\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-8932\"><p class=\"pm-align--left\" data-pm-slice=\"1 1 []\">Si l\u2019application du bouclier fiscal s\u2019applique, l\u2019imp\u00f4t \u00e0 payer par le contribuable se verra plafonn\u00e9 \u00e0 60% du revenu net imposable.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8933\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-8933\" 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\">Est-ce que le bouclier fiscal est l\u00e9gal ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-8933\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-8933\"><p class=\"pm-align--left\" data-pm-slice=\"1 1 []\">Oui, le bouclier fiscal genevois est l\u00e9gal et son application a \u00e9t\u00e9 confirm\u00e9e par des arr\u00eats rendus par le Tribunal F\u00e9d\u00e9ral. De plus, cette mesure est totalement conforme \u00e0 la constitution 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<div id=\"elementor-tab-title-8934\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-8934\" 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 avantages du bouclier fiscal pour les contribuables ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-8934\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-8934\"><p class=\"pm-align--left\" data-pm-slice=\"1 1 []\">Le bouclier fiscal permet aux contribuables genevois de r\u00e9duire\/limiter leur charge fiscale.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qui peut b\\u00e9n\\u00e9ficier du bouclier fiscal genevois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p class=\\\"pm-align--left\\\" data-pm-slice=\\\"1 1 []\\\">Le bouclier fiscal genevois profite principalement aux contribuables r\\u00e9sidant \\u00e0 Gen\\u00e8ve dont l\\u2019imp\\u00f4t sur la fortune cumul\\u00e9 \\u00e0 celui du revenu d\\u00e9passe 60% du revenu net imposable.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment fonctionne l'application du bouclier fiscal ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p class=\\\"pm-align--left\\\" data-pm-slice=\\\"1 1 []\\\">Si l\\u2019application du bouclier fiscal s\\u2019applique, l\\u2019imp\\u00f4t \\u00e0 payer par le contribuable se verra plafonn\\u00e9 \\u00e0 60% du revenu net imposable.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Est-ce que le bouclier fiscal est l\\u00e9gal ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p class=\\\"pm-align--left\\\" data-pm-slice=\\\"1 1 []\\\">Oui, le bouclier fiscal genevois est l\\u00e9gal et son application a \\u00e9t\\u00e9 confirm\\u00e9e par des arr\\u00eats rendus par le Tribunal F\\u00e9d\\u00e9ral. De plus, cette mesure est totalement conforme \\u00e0 la constitution suisse.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quels sont les avantages du bouclier fiscal pour les contribuables ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p class=\\\"pm-align--left\\\" data-pm-slice=\\\"1 1 []\\\">Le bouclier fiscal permet aux contribuables genevois de r\\u00e9duire\\\/limiter leur charge fiscale.<\\\/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 bouclier fiscal Genevois permet aux r\u00e9sidents du canton de Gen\u00e8ve, de se prot\u00e9ger face \u00e0 un imp\u00f4t d\u00e9passant 60% de leur revenu imposable.<\/p>\n","protected":false},"author":1,"featured_media":31453,"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":[67],"class_list":["post-31442","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","tag-geneve"],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/fr\/wp-json\/wp\/v2\/posts\/31442","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tax-services.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax-services.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/fr\/wp-json\/wp\/v2\/comments?post=31442"}],"version-history":[{"count":24,"href":"https:\/\/www.tax-services.ch\/fr\/wp-json\/wp\/v2\/posts\/31442\/revisions"}],"predecessor-version":[{"id":33352,"href":"https:\/\/www.tax-services.ch\/fr\/wp-json\/wp\/v2\/posts\/31442\/revisions\/33352"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/fr\/wp-json\/wp\/v2\/media\/31453"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/fr\/wp-json\/wp\/v2\/media?parent=31442"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/fr\/wp-json\/wp\/v2\/categories?post=31442"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/fr\/wp-json\/wp\/v2\/tags?post=31442"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}