{"id":5833,"date":"2024-01-17T16:35:42","date_gmt":"2024-01-17T15:35:42","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/surveillance-de-limpot-federal-direct-imposition-dapres-la-depense-administration-federale-des-contributions\/"},"modified":"2024-02-13T16:44:59","modified_gmt":"2024-02-13T15:44:59","slug":"surveillance-de-limpot-federal-direct-imposition-dapres-la-depense-administration-federale-des-contributions","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/surveillance-de-limpot-federal-direct-imposition-dapres-la-depense-administration-federale-des-contributions\/","title":{"rendered":"Surveillance de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct, imposition d\u2019apr\u00e8s la d\u00e9pense"},"content":{"rendered":"\n

La Loi f\u00e9d\u00e9rale sur l\u2019imp\u00f4t f\u00e9d\u00e9ral direct (LIFD) autorise l\u2019imposition d\u2019apr\u00e8s la d\u00e9pense pour des personnes physiques de nationalit\u00e9 \u00e9trang\u00e8re, qui n\u2019ont pas d\u00e9j\u00e0 \u00e9t\u00e9 assujetties \u00e0 titre illimit\u00e9 en Suisse lors des dix ann\u00e9es pr\u00e9c\u00e9dentes et qui n\u2019y exercent pas d\u2019activit\u00e9 lucrative. A fin 2018, quelque 4557 contribuables b\u00e9n\u00e9ficiaient de ce r\u00e9gime d\u2019imposition simplifi\u00e9. Ils ont contribu\u00e9 aux recettes de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct (IFD) \u00e0 hauteur de 234 millions de francs.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[43],"audit_type":[52],"class_list":["post-5833","audit","type-audit","status-publish","hentry","audit_category-finances-publiques-et-impots","audit_type-audit-fr"],"acf":{"audit_lang":[{"lang":"f"}],"audit_numbers":[{"audit_number":"21546"}],"audit_office":7939,"audit_office_text":"","audit_date":"20220824","bgo":false,"keywords":"Loi f\u00e9d\u00e9rale sur l\u2019imp\u00f4t f\u00e9d\u00e9ral direct (LIFD),personnes physiques de nationalit\u00e9 \u00e9trang\u00e8re,l\u2019imp\u00f4t f\u00e9d\u00e9ral direct (IFD)","audit_office_local":""},"yoast_head":"\nSurveillance de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct, imposition d\u2019apr\u00e8s la d\u00e9pense - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Surveillance de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct, imposition d\u2019apr\u00e8s la d\u00e9pense\" \/>\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\/surveillance-de-limpot-federal-direct-imposition-dapres-la-depense-administration-federale-des-contributions\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Surveillance de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct, imposition d\u2019apr\u00e8s la d\u00e9pense\" \/>\n<meta property=\"og:description\" content=\"Surveillance de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct, imposition d\u2019apr\u00e8s la d\u00e9pense\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/surveillance-de-limpot-federal-direct-imposition-dapres-la-depense-administration-federale-des-contributions\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-13T15:44:59+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<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/surveillance-de-limpot-federal-direct-imposition-dapres-la-depense-administration-federale-des-contributions\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/surveillance-de-limpot-federal-direct-imposition-dapres-la-depense-administration-federale-des-contributions\\\/\",\"name\":\"Surveillance de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct, imposition d\u2019apr\u00e8s la d\u00e9pense - 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