{"id":16504,"date":"2018-06-04T14:21:20","date_gmt":"2018-06-04T13:21:20","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/determination-statut-dune-entite-besoins-de-lear\/"},"modified":"2025-10-20T10:50:14","modified_gmt":"2025-10-20T09:50:14","slug":"determination-statut-dune-entite-besoins-de-lear","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/determination-statut-dune-entite-besoins-de-lear\/","title":{"rendered":"D\u00e9termination du statut d\u2019une entit\u00e9 pour les besoins de l\u2019EAR"},"content":{"rendered":"<section  class='av_textblock_section av-av_textblock-0366cc7376be6c9e82a3e9cc8987b64f '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><\/div><\/section>\n<section  class='av_textblock_section av-av_textblock-0366cc7376be6c9e82a3e9cc8987b64f '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36\">\n.flex_column.av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36 av_one_full  avia-builder-el-2  el_after_av_textblock  avia-builder-el-last  first flex_column_div av-zero-column-padding  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-ddfc25461004313643dea48c048f7419\">\n#top .av-special-heading.av-av_heading-ddfc25461004313643dea48c048f7419{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-ddfc25461004313643dea48c048f7419 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-ddfc25461004313643dea48c048f7419 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-ddfc25461004313643dea48c048f7419 .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-av_heading-ddfc25461004313643dea48c048f7419 .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-av_heading-ddfc25461004313643dea48c048f7419 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-ddfc25461004313643dea48c048f7419 av-special-heading-h1 blockquote modern-quote  avia-builder-el-3  el_before_av_hr  avia-builder-el-first  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >D\u00e9termination du statut d\u2019une entit\u00e9 pour les besoins de l\u2019EAR<\/h1><div class='av-subheading av-subheading_below'><p>Allnews &#8211; Juin 2018<br \/>\nJean-Marie Kiener<\/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-av_hr-a7bfac8b270289d974036c90ec0c7caf\">\n#top .hr.hr-invisible.av-av_hr-a7bfac8b270289d974036c90ec0c7caf{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-av_hr-a7bfac8b270289d974036c90ec0c7caf hr-invisible  avia-builder-el-4  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-av_textblock-396ddf1f42196ca838231e61a4602801 '   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 statut d\u2019une entit\u00e9 a des effets non n\u00e9gligeables dans le cadre de l\u2019\u00e9change automatique de renseignements (EAR)<br \/>\n<\/strong><\/div>\n<div data-canvas-width=\"318.9300803304\">Au moment o\u00f9 les institutions financi\u00e8res suisses d\u00e9clarantes s\u2019appr\u00eatent \u00e0 communiquer, \u00e0 la fin de ce mois, les premi\u00e8res donn\u00e9es collect\u00e9es dans le cadre de l\u2019application de la Norme d\u00e9velopp\u00e9e par l\u2019OCDE (NCD\/CRS) et de la Loi f\u00e9d\u00e9rale sur l\u2019\u00e9change automatique de renseignements en mati\u00e8re fiscale (LEAR) qui la met en \u0153uvre, il appara\u00eet opportun de rappeler certains principes.<\/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-av_hr-a7bfac8b270289d974036c90ec0c7caf\">\n#top .hr.hr-invisible.av-av_hr-a7bfac8b270289d974036c90ec0c7caf{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-av_hr-a7bfac8b270289d974036c90ec0c7caf hr-invisible  avia-builder-el-6  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-av_button-fd814296e03d987205bcd978e87065cb-wrap avia-button-left  avia-builder-el-7  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_button-fd814296e03d987205bcd978e87065cb\">\n#top #wrap_all .avia-button.av-av_button-fd814296e03d987205bcd978e87065cb{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-av_button-fd814296e03d987205bcd978e87065cb .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2018\/06\/Allnews-D\u00e9termination-du-statut-d\u2019une-entit\u00e9-pourles-besoins-de-l\u2019EAR.pdf'  class='avia-button av-av_button-fd814296e03d987205bcd978e87065cb av-link-btn avia-icon_select-no avia-size-large avia-position-left'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Lire la suite\"><span class='avia_iconbox_title' >Lire la 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-16504","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-allnews-en","competences-banking-and-finance","auteurs-jean-marie-kiener-en","date-publication-2018-en","diffusion-groupe-bancaire-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>D\u00e9termination du statut d\u2019une entit\u00e9 pour les besoins de l\u2019EAR | 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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