{"id":372,"date":"2010-11-08T14:32:25","date_gmt":"2010-11-08T12:32:25","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=372"},"modified":"2013-10-15T13:27:53","modified_gmt":"2013-10-15T11:27:53","slug":"les-frais-deductibles","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2010\/11\/08\/les-frais-deductibles\/","title":{"rendered":"Frais d\u00e9ductibles du revenu imposable"},"content":{"rendered":"<h2>Aussi bien pour des soci\u00e9t\u00e9s de capitaux que pour des soci\u00e9t\u00e9s de personnes, les frais imputables \u00e0 l\u2019activit\u00e9 commerciale peuvent \u00eatre d\u00e9duits du revenu imposable. <!--more--><a href=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/03\/Fotolia_Buchhaltung_zugeschnitten.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1320\" alt=\"frais d\u00e9ductibles\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/03\/Fotolia_Buchhaltung_zugeschnitten.jpg?resize=688%2C264\" width=\"688\" height=\"264\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/03\/Fotolia_Buchhaltung_zugeschnitten.jpg?w=688&amp;ssl=1 688w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/03\/Fotolia_Buchhaltung_zugeschnitten.jpg?resize=300%2C115&amp;ssl=1 300w\" sizes=\"(max-width: 688px) 100vw, 688px\" data-recalc-dims=\"1\" \/><\/a><\/h2>\n<p>Les frais d\u00e9ductibles sont donc des frais qui ont un lien direct avec l\u2019activit\u00e9 \u00e9conomique.<\/p>\n<p>Les g\u00e9rants de soci\u00e9t\u00e9 de personnes sont g\u00e9n\u00e9ralement consid\u00e9r\u00e9s comme des ind\u00e9pendants alors que ceux d\u2019une soci\u00e9t\u00e9 de capitaux (S\u00e0rl\/SA) non. Les personnes morales (entre autres la SA et la S\u00e0rl) seront donc impos\u00e9es ind\u00e9pendamment.<\/p>\n<p>Les personnes non ind\u00e9pendantes peuvent d\u00e9duire les frais suivants\u00a0:<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Les frais n\u00e9cessaires \u00e0 l\u2019acquisition du gain (les frais de gestion). Un lien \u00e9troit doit lier le gain obtenu et les frais que l\u2019on souhaite d\u00e9duire.<\/p>\n<p>Concernant les ind\u00e9pendants, le point important est de pouvoir d\u00e9partager la fortune priv\u00e9e de la fortune commerciale. Les frais suivants peuvent \u00eatre d\u00e9duits\u00a0:<\/p>\n<p>Tous les co\u00fbts et investissements faits dans l\u2019int\u00e9r\u00eat de votre soci\u00e9t\u00e9. Peut-importe si vous auriez pu investir moins ou diff\u00e9remment. Il est cependant n\u00e9cessaire d\u2019avoir un lien mat\u00e9riel entre les diff\u00e9rents frais et la soci\u00e9t\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Aussi bien pour des soci\u00e9t\u00e9s de capitaux que pour des soci\u00e9t\u00e9s de personnes, les frais imputables \u00e0 l\u2019activit\u00e9 commerciale peuvent \u00eatre d\u00e9duits du revenu imposable.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[6,12,5,3,4,8],"tags":[37,80,405,403,404,406],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":4098,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-60","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/372"}],"collection":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/comments?post=372"}],"version-history":[{"count":10,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/372\/revisions"}],"predecessor-version":[{"id":2686,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/372\/revisions\/2686"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=372"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=372"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}