{"id":845,"date":"2012-09-03T22:04:49","date_gmt":"2012-09-03T20:04:49","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=845"},"modified":"2013-08-09T16:50:51","modified_gmt":"2013-08-09T14:50:51","slug":"imposition-privilegiee-dividendes","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2012\/09\/03\/imposition-privilegiee-dividendes\/","title":{"rendered":"Imposition privil\u00e9gi\u00e9e des dividendes"},"content":{"rendered":"<p>Lorsque les soci\u00e9t\u00e9s de capitaux (S\u00e0rl ou SA) souhaitent distribuer du revenu sous forme de dividendes, il s\u2019op\u00e8re alors une double imposition. Cette double imposition s\u2019explique ainsi\u00a0: la soci\u00e9t\u00e9 paye des imp\u00f4ts sur son revenu et le propri\u00e9taire paye des imp\u00f4ts sur les dividendes re\u00e7us. Afin de limiter la double imposition, une imposition privil\u00e9gi\u00e9e a \u00e9t\u00e9 introduite au niveau f\u00e9d\u00e9ral. Tous les cantons, \u00e0 l\u2019exception de Neuch\u00e2tel, ont alors introduit cette imposition privil\u00e9gi\u00e9e au niveau cantonal. Afin de profiter de ce privil\u00e8ge, le propri\u00e9taire doit d\u00e9tenir au minimum 10% du capital de la soci\u00e9t\u00e9 (dans les cantons de Nidwald et Zoug, 5% suffisent). Afin de savoir si l\u2019on peut profiter de cet avantage, il faut contr\u00f4ler le canton de domicile de la personne qui re\u00e7oit les dividendes.<\/p>\n<p>Le tableau suivant montre le niveau du privil\u00e8ge accord\u00e9 par canton\u00a0:<\/p>\n<p><img decoding=\"async\" alt=\"\" src=\"webkit-fake-url:\/\/6F4BFBC8-DD3E-4A2C-9F23-A06814ED03CB\/application.pdf\" \/><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lorsque les soci\u00e9t\u00e9s de capitaux (S\u00e0rl ou SA) souhaitent distribuer du revenu sous forme de dividendes, il s\u2019op\u00e8re alors une double imposition. Cette double imposition s\u2019explique ainsi\u00a0: la soci\u00e9t\u00e9 paye des imp\u00f4ts sur son revenu et le propri\u00e9taire paye des imp\u00f4ts sur les dividendes re\u00e7us. Afin de limiter la double imposition, une imposition privil\u00e9gi\u00e9e a [&hellip;]<\/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":[6,12,3,4],"tags":[59,146,101,403,404],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":3462,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-dD","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/845"}],"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=845"}],"version-history":[{"count":5,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/845\/revisions"}],"predecessor-version":[{"id":2348,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/845\/revisions\/2348"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=845"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=845"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=845"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}