{"id":16496,"date":"2018-09-04T15:44:36","date_gmt":"2018-09-04T14:44:36","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/sera-limpact-de-reforme-de-limposition-dapres-depense\/"},"modified":"2025-10-20T10:49:34","modified_gmt":"2025-10-20T09:49:34","slug":"sera-limpact-de-reforme-de-limposition-dapres-depense","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/sera-limpact-de-reforme-de-limposition-dapres-depense\/","title":{"rendered":"Quel sera l\u2019impact de la r\u00e9forme de l\u2019imposition d\u2019apr\u00e8s la d\u00e9pense"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5l04hb-24829df74d00548dcd87869b2b4aaa53\">\n.flex_column.av-5l04hb-24829df74d00548dcd87869b2b4aaa53{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-5l04hb-24829df74d00548dcd87869b2b4aaa53 av_one_full  avia-builder-el-0  avia-builder-el-no-sibling  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jlntmp7o-8a2f5f489041e090f50f8f267d49c930\">\n#top .av-special-heading.av-jlntmp7o-8a2f5f489041e090f50f8f267d49c930{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-jlntmp7o-8a2f5f489041e090f50f8f267d49c930 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-jlntmp7o-8a2f5f489041e090f50f8f267d49c930 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-jlntmp7o-8a2f5f489041e090f50f8f267d49c930 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-jlntmp7o-8a2f5f489041e090f50f8f267d49c930 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-jlntmp7o-8a2f5f489041e090f50f8f267d49c930 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-jlntmp7o-8a2f5f489041e090f50f8f267d49c930 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_before_av_hr  avia-builder-el-first  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Quel sera l\u2019impact de la r\u00e9forme de l\u2019imposition d\u2019apr\u00e8s la d\u00e9pense?<\/h1><div class='av-subheading av-subheading_below'><p>Allnews &#8211; Septembre 2018<br \/>\nMichel Abt<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4sngnj-8965953f4e7d9fdbf8648e4d6989b2de\">\n#top .hr.hr-invisible.av-4sngnj-8965953f4e7d9fdbf8648e4d6989b2de{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-4sngnj-8965953f4e7d9fdbf8648e4d6989b2de hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-jlntrixt-4b7a6c207f5a7ca8890bed0479dbc699 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\"><strong>Le nouveau droit sur l\u2019imposition d\u2019apr\u00e8s la d\u00e9pense s\u2019appliquera au plus tard d\u00e8s le 1er janvier 2021. Un durcissement des conditions est pr\u00e9vu.<br \/>\n<\/strong><\/div>\n<div data-canvas-width=\"318.9300803304\">Le nouveau droit introduit un durcissement des r\u00e8gles concernant l\u2019imposition d\u2019apr\u00e8s la d\u00e9pense (imposition forfaitaire en lieu et place d\u2019une imposition ordinaire moyennant le respect de certaines conditions). L\u2019un des changements majeurs pr\u00e9voit que les \u00e9poux vivant en m\u00e9nage commun doivent dor\u00e9navant remplir l\u2019un et l\u2019autre l\u2019ensemble des conditions subjectives de l\u2019imposition selon la d\u00e9pense, \u00e0 savoir ne pas \u00eatre de nationalit\u00e9 suisse, \u00eatre assujetti \u00e0 titre illimit\u00e9 pour la premi\u00e8re fois, ou apr\u00e8s une absence de Suisse d\u2019au moins dix ans, et ne pas exercer d\u2019activit\u00e9 lucrative en Suisse.<\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-285ce7-c2b7702f2780c7e5adee68d6be4212cc\">\n#top .hr.hr-invisible.av-285ce7-c2b7702f2780c7e5adee68d6be4212cc{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-285ce7-c2b7702f2780c7e5adee68d6be4212cc hr-invisible  avia-builder-el-4  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap av-jlntpvu8-0daf54fd190c1254ef8d514b27737c11-wrap avia-button-left  avia-builder-el-5  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jlntpvu8-0daf54fd190c1254ef8d514b27737c11\">\n#top #wrap_all .avia-button.av-jlntpvu8-0daf54fd190c1254ef8d514b27737c11{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s 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suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[560],"datespeciale":[],"class_list":["post-16496","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-allnews-en","competences-tax","auteurs-michel-abt-en","date-publication-2018-en","diffusion-groupe-fiscal-en","diffusion-medias-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Quel sera l\u2019impact de la r\u00e9forme de l\u2019imposition d\u2019apr\u00e8s la d\u00e9pense | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta 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