{"id":1530,"date":"2017-10-05T03:30:45","date_gmt":"2017-10-05T03:30:45","guid":{"rendered":"https:\/\/www.fiduciaire-suisse.com\/?p=1530\/"},"modified":"2019-03-13T10:55:56","modified_gmt":"2019-03-13T10:55:56","slug":"impot-anticipe","status":"publish","type":"post","link":"https:\/\/fiduciaire-suisse.com\/blog\/impot-anticipe\/","title":{"rendered":"L\u2019imp\u00f4t anticip\u00e9"},"content":{"rendered":"<p class=\"pre-content\">L\u2019imp\u00f4t anticip\u00e9, est un imp\u00f4t de garantie per\u00e7u \u00e0 la source par la Conf\u00e9d\u00e9ration Suisse sur diff\u00e9rents revenus de capitaux mobiliers, les prestations d\u2019assurances et les gains de loterie. L\u2019objectif de l\u2019imp\u00f4t anticip\u00e9 est de lutter contre la fraude fiscale.<\/p>\n<h2>Cat\u00e9gories de revenus soumis \u00e0 l\u2019imp\u00f4t anticip\u00e9<\/h2>\n<h3>Capitaux mobiliers<\/h3>\n<p>L\u2019imp\u00f4t anticip\u00e9 concerne divers rendements de capitaux mobiliers, entre autres, les int\u00e9r\u00eats, les rentes et la participation au b\u00e9n\u00e9fice\u00a0: les dividendes.<\/p>\n<p><b>Pour les rendements de capitaux mobiliers, le taux de l\u2019imp\u00f4t s\u2019\u00e9l\u00e8ve \u00e0 35%.<\/b><\/p>\n<h3>Prestations d\u2019assurances<\/h3>\n<p>L\u2019imp\u00f4t anticip\u00e9 concerne les prestations en capital per\u00e7ues d\u2019une assurance vie, d\u2019une rente viag\u00e8re ou d\u2019une pension \u00e0 condition que l\u2019assurance appartienne au portefeuille suisse de l\u2019assureur et que le preneur ou l\u2019ayant droit soit domicili\u00e9 en suisse.<\/p>\n<p><b>Pour les rentes viag\u00e8res et les pensions, le taux d\u2019imp\u00f4t s\u2019\u00e9l\u00e8ve \u00e0 15%. Il est de 8% pour les autres prestations d\u2019assurances.<\/b><\/p>\n<h3>Gains faits dans les loteries<\/h3>\n<p>L\u2019imp\u00f4t anticip\u00e9 concerne tous les lots en esp\u00e8ce d\u2019un montant sup\u00e9rieur \u00e0 1.000 francs et provenant de loteries organis\u00e9es en Suisse.<\/p>\n<p><b>Les gains faits dans les loteries sont, comme pour les gains de capitaux mobiliers, imposables au taux de 35%.<\/b><\/p>\n<h2>Redevables de l\u2019imp\u00f4t<\/h2>\n<p>L\u2019imp\u00f4t anticip\u00e9 est vers\u00e9 \u00e0 l\u2019administration fiscale par les d\u00e9biteurs de prestations imposables. Le b\u00e9n\u00e9ficiaire re\u00e7oit le revenu diminu\u00e9 de l\u2019IA.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019imp\u00f4t anticip\u00e9, est un imp\u00f4t de garantie per\u00e7u \u00e0 la source par la Conf\u00e9d\u00e9ration Suisse sur diff\u00e9rents revenus de capitaux mobiliers, les prestations d\u2019assurances et les gains de loterie. L\u2019objectif de l\u2019imp\u00f4t anticip\u00e9 est de lutter contre la fraude fiscale. Cat\u00e9gories de revenus soumis \u00e0 l\u2019imp\u00f4t anticip\u00e9 Capitaux mobiliers L\u2019imp\u00f4t anticip\u00e9 concerne divers rendements de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1572,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","dlebook_display_in_post_setting":false},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u2019imp\u00f4t anticip\u00e9 - Amedia Fiduciaire Suisse<\/title>\n<meta name=\"description\" content=\"L\u2019imp\u00f4t anticip\u00e9, est un imp\u00f4t de garantie per\u00e7u \u00e0 la source par la Conf\u00e9d\u00e9ration Suisse, sur quoi s&#039;applique t&#039;il? 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