{"id":39531,"date":"2025-08-13T23:00:00","date_gmt":"2025-08-13T21:00:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=audit&#038;p=39531"},"modified":"2025-08-14T11:09:30","modified_gmt":"2025-08-14T09:09:30","slug":"lutte-contre-la-fraude-dans-le-domaine-de-limpot-anticipe","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/lutte-contre-la-fraude-dans-le-domaine-de-limpot-anticipe\/","title":{"rendered":"Lutte contre la fraude dans le domaine de l\u2019imp\u00f4t anticip\u00e9"},"content":{"rendered":"\n<p>L\u2019imp\u00f4t anticip\u00e9 a pour but d\u2019endiguer la soustraction d\u2019imp\u00f4t. Si les conditions requises sont r\u00e9unies, il est rembours\u00e9 au contribuable. Pour les personnes domicili\u00e9es \u00e0 l\u2019\u00e9tranger, il arrive, suivant les dispositions de la convention contre les doubles impositions qui s\u2019applique, qu\u2019une partie de l\u2019imp\u00f4t ne soit pas rembours\u00e9e. Pour acquitter l\u2019imp\u00f4t anticip\u00e9, les contribuables ont le choix entre deux options : ils peuvent soit le payer puis se le faire rembourser par l\u2019Administration f\u00e9d\u00e9rale des contributions (AFC), soit le d\u00e9clarer simplement dans le cadre d\u2019une proc\u00e9dure devant \u00eatre approuv\u00e9e par l\u2019AFC. De nos jours, l\u2019imp\u00f4t anticip\u00e9 est r\u00e9gl\u00e9 en grande partie au moyen de la proc\u00e9dure de d\u00e9claration, c\u2019est-\u00e0-dire sans flux financiers. En 2023, les recettes de l\u2019imp\u00f4t anticip\u00e9 se sont \u00e9lev\u00e9es \u00e0 6,4 milliards de francs.<br><br>Dans le cadre d\u2019un audit, le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a \u00e9valu\u00e9 l\u2019efficacit\u00e9 de la lutte contre la fraude et les irr\u00e9gularit\u00e9s. Il a identifi\u00e9 des points qui pourraient \u00eatre am\u00e9lior\u00e9s dans l\u2019analyse des risques \u00e9tablie en vue des contr\u00f4les sur place. La possibilit\u00e9 de remettre les formulaires soit en ligne soit au format papier nuit \u00e0 l\u2019efficacit\u00e9 des processus. La num\u00e9risation devrait \u00eatre encourag\u00e9e autant que possible.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[43],"audit_type":[52],"class_list":["post-39531","audit","type-audit","status-publish","hentry","audit_category-finances-publiques-et-impots","audit_type-audit-fr"],"acf":{"audit_lang":null,"audit_numbers":[{"audit_number":"24531"}],"audit_office":[7939],"audit_office_text":"","audit_date":"20250813","bgo":false,"keywords":"","audit_office_local":"AFC"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Lutte contre la fraude dans le domaine de l\u2019imp\u00f4t anticip\u00e9 - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Lutte contre la fraude dans le domaine de l\u2019imp\u00f4t anticip\u00e9\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/fr\/audit\/lutte-contre-la-fraude-dans-le-domaine-de-limpot-anticipe\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lutte contre la fraude dans le domaine de l\u2019imp\u00f4t anticip\u00e9\" \/>\n<meta property=\"og:description\" content=\"Lutte contre la fraude dans le domaine de l\u2019imp\u00f4t anticip\u00e9\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/lutte-contre-la-fraude-dans-le-domaine-de-limpot-anticipe\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-14T09:09:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/lutte-contre-la-fraude-dans-le-domaine-de-limpot-anticipe\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/lutte-contre-la-fraude-dans-le-domaine-de-limpot-anticipe\\\/\",\"name\":\"Lutte contre la fraude dans le domaine de l\u2019imp\u00f4t anticip\u00e9 - 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