{"id":40326,"date":"2025-09-19T12:00:00","date_gmt":"2025-09-19T10:00:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=audit&p=40326"},"modified":"2025-09-19T11:02:39","modified_gmt":"2025-09-19T09:02:39","slug":"processus-dencaissement-impot-anticipe-et-droit-de-timbre-dans-le-domaine-perception-partie-de-laudit-des-comptes-annuels-de-la-confederation","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/processus-dencaissement-impot-anticipe-et-droit-de-timbre-dans-le-domaine-perception-partie-de-laudit-des-comptes-annuels-de-la-confederation\/","title":{"rendered":"Processus d\u2019encaissement imp\u00f4t anticip\u00e9 et droit de timbre dans le domaine perception \u2013 Partie de l\u2019audit des comptes annuels de la Conf\u00e9d\u00e9ration"},"content":{"rendered":"\n

Document d\u00e9classifi\u00e9 en vertu du principe de transparence, uniquement disponible dans sa langue originale, l’allemand.<\/em><\/p>\n\n\n\n

Die Abteilung Erhebung der Hauptabteilung Direkte Bundesssteuer, Verrechnungssteuer, Stempelabgaben DVS sorgt f\u00fcr die korrekte Ermittlung, Festsetzung und Erhebung der Verrechnungssteuer sowie der Stempelabgaben. 2023 verbuchte die Eidg. Steuerverwaltung ESTV bei der Verrechnungssteuer Einnahmen von 38,1 Milliarden Franken. Bei den Stempelabgaben betrugen die Einnahmen 2023 2,2 Milliarden Franken. Bei der Erhebung der Verrechnungssteuer ist es auch m\u00f6glich anstelle einer Einzahlung eine Meldung zu machen. Voraussetzung daf\u00fcr ist, dass die ESTV das Meldeverfahren bewilligt hat. 2023 wurden im Meldeverfahren Aussch\u00fcttungen im Umfang von \u00fcber 500 Milliarden Franken (Verrechnungssteuer 35% davon rund 175 Milliarden Franken) bewilligt. \u00dcber 80% der geschuldeten Verrechnungssteuer wird somit ohne Geldfluss abgewickelt. Die letzte Funktionspr\u00fcfung der Eidg. Finanzkontrolle (EFK) bei der Abteilung Erhebung erfolgte 2021.<\/p>\n\n\n\n

Die vorliegende Pr\u00fcfung des internen Kontrollsystems in diesem f\u00fcr den Bund wesentlichen Einnahmeprozess ergibt ein gutes Ergebnis. Weniger positiv f\u00e4llt das Urteil betreffend Digitalisierung des Einnahmeprozesses und der Kontrolle der Umsetzung von Art. 21 Verrechnungssteuerverordnung aus, zu denen die EFK bereits in fr\u00fcheren Pr\u00fcfungen Empfehlungen ausgesprochen hatte.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[43],"audit_type":[223],"class_list":["post-40326","audit","type-audit","status-publish","hentry","audit_category-finances-publiques-et-impots","audit_type-comptes-de-la-confederation"],"acf":{"audit_lang":null,"audit_numbers":[{"audit_number":"24520"}],"audit_office":[7939],"audit_office_text":"","audit_date":"20240919","bgo":true,"keywords":"","audit_office_local":"AFC"},"yoast_head":"\nProcessus d\u2019encaissement imp\u00f4t anticip\u00e9 et droit de timbre dans le domaine perception \u2013 Partie de l\u2019audit des comptes annuels de la Conf\u00e9d\u00e9ration - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Processus d\u2019encaissement imp\u00f4t anticip\u00e9 et droit de timbre dans le domaine perception \u2013 Partie de l\u2019audit des comptes annuels de la Conf\u00e9d\u00e9ration\" \/>\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\/processus-dencaissement-impot-anticipe-et-droit-de-timbre-dans-le-domaine-perception-partie-de-laudit-des-comptes-annuels-de-la-confederation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Processus d\u2019encaissement imp\u00f4t anticip\u00e9 et droit de timbre dans le domaine perception \u2013 Partie de l\u2019audit des comptes annuels de la Conf\u00e9d\u00e9ration\" \/>\n<meta property=\"og:description\" content=\"Processus d\u2019encaissement imp\u00f4t anticip\u00e9 et droit de timbre dans le domaine perception \u2013 Partie de l\u2019audit des comptes annuels de la Conf\u00e9d\u00e9ration\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/processus-dencaissement-impot-anticipe-et-droit-de-timbre-dans-le-domaine-perception-partie-de-laudit-des-comptes-annuels-de-la-confederation\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\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=\"1 minute\" \/>\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\\\/processus-dencaissement-impot-anticipe-et-droit-de-timbre-dans-le-domaine-perception-partie-de-laudit-des-comptes-annuels-de-la-confederation\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/processus-dencaissement-impot-anticipe-et-droit-de-timbre-dans-le-domaine-perception-partie-de-laudit-des-comptes-annuels-de-la-confederation\\\/\",\"name\":\"Processus d\u2019encaissement imp\u00f4t anticip\u00e9 et droit de timbre dans le domaine perception \u2013 Partie de l\u2019audit des comptes annuels de la Conf\u00e9d\u00e9ration - 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