{"id":241639,"date":"2025-05-07T18:22:59","date_gmt":"2025-05-07T16:22:59","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=241639"},"modified":"2026-01-20T11:15:22","modified_gmt":"2026-01-20T10:15:22","slug":"vorteile-der-pauschalbesteuerung-in-der-schweiz","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/de\/avantages-de-limposition-au-forfait-en-suisse\/","title":{"rendered":"Vorteile der Pauschalbesteuerung in der Schweiz"},"content":{"rendered":"\n[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#002856&Prime; custom_margin=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.23.4&Prime; 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_module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb|||6px|false|false\u00a0\u00bb custom_padding=\u00a0\u00bb4px||||false|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb3_5,2_5&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb3_5&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb custom_margin=\u00a0\u00bb||1px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||20px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>D\u00e8s le mois d&rsquo;avril de cette ann\u00e9e, le Royaume-Uni modifie les r\u00e8gles relatives au statut de \u00ab non-dom resident \u00bb pour le rendre moins avantageux. De son c\u00f4t\u00e9, le Portugal impl\u00e9mentera des modifications similaires concernant le statut de \u00ab non-habitual resident \u00bb \u00e0 compter de la fin avril 2025.<\/p>\n<p>\u00c0 l&rsquo;heure o\u00f9 ces changements de politiques fiscales internationales se profilent, il appara\u00eet opportun de faire le point sur la l\u00e9gislation suisse comparable \u00e0 ce type de statuts, soit l\u2019imposition d\u2019apr\u00e8s la d\u00e9pense (aussi appel\u00e9e \u00ab forfait \u00bb). Ce r\u00e9gime permet \u00e0 des contribuables \u00e9trangers d\u2019\u00eatre impos\u00e9s sur une base fixe \u2013 forfait &#8211; calcul\u00e9e en fonction des d\u00e9penses du contribuable.<\/p>\n<p>Notre \u00e9quipe de sp\u00e9cialistes poss\u00e8de une expertise bas\u00e9e sur une pratique de nombreuses ann\u00e9es dans la n\u00e9gociation de forfaits, faites confiance \u00e0 notre savoir-faire pour naviguer dans ce paysage fiscal complexe.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb custom_margin=\u00a0\u00bb||1px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||20px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p><strong>Conditions<\/strong><\/p>\n<p>Pour pouvoir b\u00e9n\u00e9ficier de l\u2019imposition d\u2019apr\u00e8s la d\u00e9pense, le contribuable (respectivement les deux \u00e9poux si ceux-ci vivent en m\u00e9nage commun) doit remplir les conditions cumulatives suivantes :<\/p>\n<p>1. Ne pas avoir la nationalit\u00e9 suisse ;<br \/>2. \u00catre assujetti \u00e0 titre illimit\u00e9 pour la premi\u00e8re fois en Suisse ou apr\u00e8s une absence d\u2019au moins dix ans ;<br \/>3. Ne pas avoir d\u2019activit\u00e9 lucrative en\/ou depuis la Suisse.<\/p>\n<p>Ce r\u00e9gime fiscal est accord\u00e9 sur demande du contribuable et doit \u00eatre demand\u00e9 en amont de l\u2019arriv\u00e9e en Suisse ou au plus tard avant la premi\u00e8re taxation.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_text_color=\u00a0\u00bb#FB0346&Prime; header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb10px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Calcul de la base imposable<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb183px\u00a0\u00bb custom_margin=\u00a0\u00bb7px||7px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|true\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;]<p>Le forfait est le fruit d\u2019un accord avec l\u2019autorit\u00e9 fiscale cantonale concern\u00e9e. Il correspond \u00e0 la plus \u00e9lev\u00e9e des trois valeurs suivantes :<\/p>\n<p>1. 7 x la valeur locative du bien immobilier acquis par le contribuable (fix\u00e9e par les autorit\u00e9s comp\u00e9tentes) ou 7 x son loyer s\u2019il loue un logement ;<br \/>2. Le train de vie annuel du contribuable au niveau mondial (imp\u00f4ts compris) ;<br \/>3. L\u2019assiette minimum arr\u00eat\u00e9e par la loi, \u00e0 savoir au 1er janvier 2025 :<\/p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/05\/Ajouter-des-lignes-dans-le-corps-du-texte-20-1.png\u00a0\u00bb title_text=\u00a0\u00bbAjouter des lignes dans le corps du texte (20)\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px|||||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb80px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Par ailleurs, au moment de remplir la d\u00e9claration, l\u2019imp\u00f4t d\u00fb sur la base du forfait est compar\u00e9 \u00e0 l\u2019imp\u00f4t th\u00e9oriquement d\u00fb sur les \u00e9l\u00e9ments de revenu et de fortune suisses du contribuable (\u00ab calcul de contr\u00f4le \u00bb). Si le montant d\u2019imp\u00f4t ressortant du calcul de contr\u00f4le est sup\u00e9rieur au montant d\u2019imp\u00f4t d\u00fb sur le forfait, c\u2019est le calcul de contr\u00f4le qui prime.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb35px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb23px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>La relation avec les conventions de double imposition\u00a0<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb21px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>En principe, le contribuable soumis \u00e0 l\u2019imposition d\u2019apr\u00e8s la d\u00e9pense peut se pr\u00e9valoir des avantages offerts par les conventions de double imposition. N\u00e9anmoins, certaines conventions (Allemagne, Autriche, Belgique, Italie, Norv\u00e8ge, Etats-Unis et Canada) ne s\u2019appliquent que si les revenus tir\u00e9s de ces pays sont soumis aux imp\u00f4ts en Suisse.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb43px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||12px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Comparaison entre une imposition \u00e0 la d\u00e9pense et une imposition ordinaire<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Madame Wagner, renti\u00e8re de nationalit\u00e9 allemande, jusqu&rsquo;alors r\u00e9sidente au Royaume-Uni sous le r\u00e9gime \u00ab non-dom \u00bb, d\u00e9cide de venir s\u2019installer en 2025 dans le canton de Gen\u00e8ve. Son patrimoine compos\u00e9 de valeurs mobili\u00e8res non-suisses s&rsquo;\u00e9l\u00e8ve \u00e0 CHF 30 millions, g\u00e9n\u00e9rant un rendement annuel de CHF 1\u2019500&rsquo;000.-. Elle a acquis une maison \u00e0 Collonge-Bellerive, dans laquelle elle habite, estim\u00e9e par l\u2019autorit\u00e9 fiscale \u00e0 CHF 3 millions, avec une valeur locative de CHF 80&rsquo;000.-. Ses d\u00e9penses annuelles (hors imp\u00f4ts) s&rsquo;\u00e9l\u00e8vent \u00e0 CHF 350&rsquo;000.-. Le comparatif d\u2019imp\u00f4t se pr\u00e9sente comme suit :<\/p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/05\/Ajouter-des-lignes-dans-le-corps-du-texte-19.png\u00a0\u00bb title_text=\u00a0\u00bbAjouter des lignes dans le corps du texte (19)\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb11px||11px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Bien que certains pays modifient drastiquement leurs politiques fiscales, la Suisse continue d&rsquo;offrir des opportunit\u00e9s gr\u00e2ce \u00e0 l&rsquo;imposition au forfait. Ce r\u00e9gime fiscal n\u00e9cessite des proc\u00e9dures et un suivi particulier, et notre d\u00e9partement fiscal, fort de son exp\u00e9rience dans la n\u00e9gociation de ces statuts, se tient \u00e0 votre disposition pour r\u00e9pondre \u00e0 toutes vos questions et vous accompagner dans chaque \u00e9tape du processus.<\/p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb2_5&Prime; _builder_version=\u00a0\u00bb4.25.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb z_index=\u00a0\u00bb1&Prime; sticky_position=\u00a0\u00bbtop\u00a0\u00bb sticky_offset_top=\u00a0\u00bb150px\u00a0\u00bb sticky_limit_bottom=\u00a0\u00bbrow\u00a0\u00bb sticky_offset_surrounding=\u00a0\u00bboff\u00a0\u00bb sticky_position_tablet=\u00a0\u00bbnone\u00a0\u00bb sticky_position_phone=\u00a0\u00bbnone\u00a0\u00bb sticky_position_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI0MTY3OSJ9fQ==@\u00a0\u00bb url_new_window=\u00a0\u00bbon\u00a0\u00bb button_text=\u00a0\u00bbT\u00e9l\u00e9charger la news en version pdf\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb14px\u00a0\u00bb button_text_color=\u00a0\u00bb#FB0346&Prime; button_bg_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb button_border_width=\u00a0\u00bb2px\u00a0\u00bb button_border_color=\u00a0\u00bb#FB0346&Prime; button_border_radius=\u00a0\u00bb30px\u00a0\u00bb button_icon=\u00a0\u00bb&#x24;||divi||400&Prime; custom_margin_tablet=\u00a0\u00bb2em||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb2em||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb global_colors_info=\u00a0\u00bb{%22gcid-8e43273b-69bc-45d5-a817-07da9f1ce23e%22:%91%22button_text_color__hover%22%93}\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bbon|desktop\u00a0\u00bb button_bg_color__hover=\u00a0\u00bb#FB0346&Prime; button_bg_enable_color__hover=\u00a0\u00bbon\u00a0\u00bb button_text_color__hover_enabled=\u00a0\u00bbon|desktop\u00a0\u00bb button_text_color__hover=\u00a0\u00bb#ffffff\u00a0\u00bb][\/et_pb_button][et_pb_text _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_2_font_size=\u00a0\u00bb33px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.2em\u00a0\u00bb custom_margin=\u00a0\u00bb||10px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb33px\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>Derni\u00e8res actualit\u00e9s<\/h2>[\/et_pb_text][et_pb_blog posts_number=\u00a0\u00bb3&Prime; include_categories=\u00a0\u00bb19&Prime; show_more=\u00a0\u00bbon\u00a0\u00bb show_author=\u00a0\u00bboff\u00a0\u00bb show_date=\u00a0\u00bboff\u00a0\u00bb show_categories=\u00a0\u00bboff\u00a0\u00bb show_excerpt=\u00a0\u00bboff\u00a0\u00bb show_pagination=\u00a0\u00bboff\u00a0\u00bb module_class=\u00a0\u00bbdt-blog\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_text_color=\u00a0\u00bb#002856&Prime; header_font_size=\u00a0\u00bb22px\u00a0\u00bb header_line_height=\u00a0\u00bb1.3em\u00a0\u00bb read_more_text_color=\u00a0\u00bb#002856&Prime; custom_margin_tablet=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb22px\u00a0\u00bb header_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb1em||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb1em||||false|false\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb animation_duration=\u00a0\u00bb1100ms\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb60%\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_font_size=\u00a0\u00bb1.5em\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.5em\u00a0\u00bb custom_margin=\u00a0\u00bb||2vh||false|false\u00a0\u00bb header_3_font_size_tablet=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_phone=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3><span style=\"font-weight: 400;\">Le d\u00e9partement fiscalit\u00e9 de Berney Associ\u00e9s se tient \u00e0 votre disposition pour r\u00e9pondre \u00e0 toute question fiscale. N\u2019h\u00e9sitez pas \u00e0 nous contacter<\/span><\/h3>[\/et_pb_text][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI4OTc5In19@\u00a0\u00bb button_text=\u00a0\u00bbPrenons contact\u00a0\u00bb button_alignment=\u00a0\u00bbcenter\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb18px\u00a0\u00bb button_bg_color=\u00a0\u00bb#FB0346&Prime; button_border_width=\u00a0\u00bb0px\u00a0\u00bb button_border_radius=\u00a0\u00bb50px\u00a0\u00bb button_icon=\u00a0\u00bb&#x24;||divi||400&Prime; custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bbon|hover\u00a0\u00bb button_bg_color__hover=\u00a0\u00bb#002856&Prime; button_bg_enable_color__hover=\u00a0\u00bbon\u00a0\u00bb][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"<p>Mit dem Ende der \u00abNon-Dom\u00bb-Regime in Gro\u00dfbritannien und Portugal bleibt die Schweiz dank der Besteuerung nach dem Aufwand eine bevorzugte Alternative, die einen stabilen und berechenbaren Rahmen f\u00fcr verm\u00f6gende Steuerzahler bietet.<\/p>","protected":false},"author":10,"featured_media":243610,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1390","inline_featured_image":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[19],"tags":[155,209,211,210],"actualite-theme":[71],"class_list":["post-241639","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-fiscalite","tag-imposition-au-forfait","tag-imposition-dapres-la-depense","tag-residents-etrangers","actualite-theme-fiscalite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Avantages de l&#039;imposition au forfait en Suisse - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"Le Royaume-Uni met fin au statut 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