News

Par Christophe Bonvin /

Transformer votre entreprise individuelle en société anonyme ? Une EVIDENCE !

Il est évident que les avantages de la société anonyme par rapport à la raison individuelle sont bien plus nombreux.

Lire la suite
Array ( [0] => id [1] => pid [2] => tstamp [3] => headline [4] => alias [5] => author [6] => date [7] => time [8] => pageTitle [9] => description [10] => subheadline [11] => teaser [12] => addImage [13] => overwriteMeta [14] => singleSRC [15] => alt [16] => imageTitle [17] => size [18] => imagemargin [19] => imageUrl [20] => fullsize [21] => caption [22] => floating [23] => addEnclosure [24] => enclosure [25] => orderEnclosure [26] => source [27] => jumpTo [28] => articleId [29] => url [30] => target [31] => cssClass [32] => noComments [33] => featured [34] => published [35] => start [36] => stop [37] => languageMain [38] => class [39] => newsHeadline [40] => subHeadline [41] => hasSubHeadline [42] => linkHeadline [43] => more [44] => link [45] => archive [46] => count [47] => text [48] => hasText [49] => hasTeaser [50] => hasMetaFields [51] => numberOfComments [52] => commentCount [53] => timestamp [54] => datetime [55] => width [56] => height [57] => arrSize [58] => imgSize [59] => picture [60] => floatClass [61] => src [62] => linkTitle [63] => addBefore [64] => margin [65] => href ) a:3:{i:0;s:0:"";i:1;s:0:"";i:2;s:0:"";}

Par l'Administration fédérale des contributions AFC Département fédéral des finances DFF /

Procédure de déclaration en matière d'impôt anticipé dans le cadre de distributions concernant les groupes suisses ou internationaux: restitutions des intérêts moratoires

Les Chambres fédérales, lors de la session d’automne, ont modifié certaines dispositions de la loi fédérale sur l’impôt anticipé (LIA) en matière de procédure de déclaration.

Lire la suite
Array ( [0] => id [1] => pid [2] => tstamp [3] => headline [4] => alias [5] => author [6] => date [7] => time [8] => pageTitle [9] => description [10] => subheadline [11] => teaser [12] => addImage [13] => overwriteMeta [14] => singleSRC [15] => alt [16] => imageTitle [17] => size [18] => imagemargin [19] => imageUrl [20] => fullsize [21] => caption [22] => floating [23] => addEnclosure [24] => enclosure [25] => orderEnclosure [26] => source [27] => jumpTo [28] => articleId [29] => url [30] => target [31] => cssClass [32] => noComments [33] => featured [34] => published [35] => start [36] => stop [37] => languageMain [38] => class [39] => newsHeadline [40] => subHeadline [41] => hasSubHeadline [42] => linkHeadline [43] => more [44] => link [45] => archive [46] => count [47] => text [48] => hasText [49] => hasTeaser [50] => hasMetaFields [51] => numberOfComments [52] => commentCount [53] => timestamp [54] => datetime [55] => width [56] => height [57] => arrSize [58] => imgSize [59] => picture [60] => floatClass [61] => src [62] => linkTitle [63] => addBefore [64] => margin [65] => href ) a:3:{i:0;s:0:"";i:1;s:0:"";i:2;s:0:"";}

Par l'Administration fédérale des contributions AFC Département fédéral des finances DFF /

Frais professionnels et revenus en nature 2017 / Compensation des effets de la progression à froid en matière d'impôt fédéral direct pour l'année fiscale 2017

Les déductions forfaitaires pour les frais professionnels relatifs à l’année fiscale 2017 ne subissent aucune modification par rapport à l’année précédente.

Lire la suite
Array ( [0] => id [1] => pid [2] => tstamp [3] => headline [4] => alias [5] => author [6] => date [7] => time [8] => pageTitle [9] => description [10] => subheadline [11] => teaser [12] => addImage [13] => overwriteMeta [14] => singleSRC [15] => alt [16] => imageTitle [17] => size [18] => imagemargin [19] => imageUrl [20] => fullsize [21] => caption [22] => floating [23] => addEnclosure [24] => enclosure [25] => orderEnclosure [26] => source [27] => jumpTo [28] => articleId [29] => url [30] => target [31] => cssClass [32] => noComments [33] => featured [34] => published [35] => start [36] => stop [37] => languageMain [38] => class [39] => newsHeadline [40] => subHeadline [41] => hasSubHeadline [42] => linkHeadline [43] => more [44] => link [45] => archive [46] => count [47] => text [48] => hasText [49] => hasTeaser [50] => hasMetaFields [51] => numberOfComments [52] => commentCount [53] => timestamp [54] => datetime [55] => width [56] => height [57] => arrSize [58] => imgSize [59] => picture [60] => floatClass [61] => src [62] => linkTitle [63] => addBefore [64] => margin [65] => href ) a:3:{i:0;s:0:"";i:1;s:0:"";i:2;s:0:"";}

Par Christophe Bonvin /

Choisissez le SYSTEME TVA qui optimise votre impôt

L’entreprise qui réalise sur le territoire suisse un chiffre d’affaires annuel égal ou supérieur à 100 000 francs est soumise à la TVA.

Lire la suite
Array ( [0] => id [1] => pid [2] => tstamp [3] => headline [4] => alias [5] => author [6] => date [7] => time [8] => pageTitle [9] => description [10] => subheadline [11] => teaser [12] => addImage [13] => overwriteMeta [14] => singleSRC [15] => alt [16] => imageTitle [17] => size [18] => imagemargin [19] => imageUrl [20] => fullsize [21] => caption [22] => floating [23] => addEnclosure [24] => enclosure [25] => orderEnclosure [26] => source [27] => jumpTo [28] => articleId [29] => url [30] => target [31] => cssClass [32] => noComments [33] => featured [34] => published [35] => start [36] => stop [37] => languageMain [38] => class [39] => newsHeadline [40] => subHeadline [41] => hasSubHeadline [42] => linkHeadline [43] => more [44] => link [45] => archive [46] => count [47] => text [48] => hasText [49] => hasTeaser [50] => hasMetaFields [51] => numberOfComments [52] => commentCount [53] => timestamp [54] => datetime [55] => width [56] => height [57] => arrSize [58] => imgSize [59] => picture [60] => floatClass [61] => src [62] => linkTitle [63] => addBefore [64] => margin [65] => href ) a:3:{i:0;s:0:"";i:1;s:0:"";i:2;s:0:"";}

Par l'Administration fédérale des contributions AFC Département fédéral des finances DFF /

NOUVEAUTÉS dans le certificat de salaire à compter du 1er janvier 2016

A compter de la période fiscale 2016, les employés ne peuvent plus déduire, dans le cadre de l'impôt fédéral direct, que 3000 francs par an pour les trajets qu'ils effectuent entre leur domicile et leur lieu de travail.

Lire la suite
Array ( [0] => id [1] => pid [2] => tstamp [3] => headline [4] => alias [5] => author [6] => date [7] => time [8] => pageTitle [9] => description [10] => subheadline [11] => teaser [12] => addImage [13] => overwriteMeta [14] => singleSRC [15] => alt [16] => imageTitle [17] => size [18] => imagemargin [19] => imageUrl [20] => fullsize [21] => caption [22] => floating [23] => addEnclosure [24] => enclosure [25] => orderEnclosure [26] => source [27] => jumpTo [28] => articleId [29] => url [30] => target [31] => cssClass [32] => noComments [33] => featured [34] => published [35] => start [36] => stop [37] => languageMain [38] => class [39] => newsHeadline [40] => subHeadline [41] => hasSubHeadline [42] => linkHeadline [43] => more [44] => link [45] => archive [46] => count [47] => text [48] => hasText [49] => hasTeaser [50] => hasMetaFields [51] => numberOfComments [52] => commentCount [53] => timestamp [54] => datetime [55] => width [56] => height [57] => arrSize [58] => imgSize [59] => picture [60] => floatClass [61] => src [62] => linkTitle [63] => addBefore [64] => margin [65] => href ) a:3:{i:0;s:0:"";i:1;s:0:"";i:2;s:0:"";}

Par Christophe Bonvin /

Optimisez vos états financiers avec L’AMORTISSEMENT comptable

Lors du bouclement des comptes de votre entreprise, il existe dans le droit comptable suisse de nombreux outils pour influencer votre résultat annuel, à la hausse comme à la baisse.

Lire la suite
Array ( [0] => id [1] => pid [2] => tstamp [3] => headline [4] => alias [5] => author [6] => date [7] => time [8] => pageTitle [9] => description [10] => subheadline [11] => teaser [12] => addImage [13] => overwriteMeta [14] => singleSRC [15] => alt [16] => imageTitle [17] => size [18] => imagemargin [19] => imageUrl [20] => fullsize [21] => caption [22] => floating [23] => addEnclosure [24] => enclosure [25] => orderEnclosure [26] => source [27] => jumpTo [28] => articleId [29] => url [30] => target [31] => cssClass [32] => noComments [33] => featured [34] => published [35] => start [36] => stop [37] => languageMain [38] => class [39] => newsHeadline [40] => subHeadline [41] => hasSubHeadline [42] => linkHeadline [43] => more [44] => link [45] => archive [46] => count [47] => text [48] => hasText [49] => hasTeaser [50] => hasMetaFields [51] => numberOfComments [52] => commentCount [53] => timestamp [54] => datetime [55] => width [56] => height [57] => arrSize [58] => imgSize [59] => picture [60] => floatClass [61] => src [62] => linkTitle [63] => addBefore [64] => margin [65] => href ) a:3:{i:0;s:0:"";i:1;s:0:"";i:2;s:0:"";}
Array ( [0] => id [1] => pid [2] => tstamp [3] => name [4] => headline [5] => type [6] => levelOffset [7] => showLevel [8] => hardLimit [9] => showProtected [10] => defineRoot [11] => rootPage [12] => navigationTpl [13] => customTpl [14] => pages [15] => orderPages [16] => showHidden [17] => customLabel [18] => autologin [19] => jumpTo [20] => redirectBack [21] => editable [22] => memberTpl [23] => form [24] => queryType [25] => fuzzy [26] => contextLength [27] => minKeywordLength [28] => perPage [29] => searchType [30] => searchTpl [31] => inColumn [32] => skipFirst [33] => loadFirst [34] => singleSRC [35] => url [36] => imgSize [37] => useCaption [38] => fullsize [39] => multiSRC [40] => orderSRC [41] => html [42] => rss_cache [43] => rss_feed [44] => rss_template [45] => numberOfItems [46] => disableCaptcha [47] => reg_groups [48] => reg_allowLogin [49] => reg_skipName [50] => reg_close [51] => reg_assignDir [52] => reg_homeDir [53] => reg_activate [54] => reg_jumpTo [55] => reg_text [56] => reg_password [57] => protected [58] => groups [59] => guests [60] => cssID [61] => faq_categories [62] => faq_readerModule [63] => list_table [64] => list_fields [65] => list_where [66] => list_search [67] => list_sort [68] => list_info [69] => list_info_where [70] => list_layout [71] => list_info_layout [72] => news_archives [73] => news_featured [74] => news_jumpToCurrent [75] => news_readerModule [76] => news_metaFields [77] => news_template [78] => news_format [79] => news_startDay [80] => news_order [81] => news_showQuantity [82] => newsletters [83] => nl_channels [84] => nl_text [85] => nl_hideChannels [86] => nl_subscribe [87] => nl_unsubscribe [88] => nl_template [89] => cal_calendar [90] => cal_noSpan [91] => cal_hideRunning [92] => cal_startDay [93] => cal_format [94] => cal_ignoreDynamic [95] => cal_order [96] => cal_readerModule [97] => cal_limit [98] => cal_template [99] => cal_ctemplate [100] => cal_showQuantity [101] => com_order [102] => com_moderate [103] => com_bbcode [104] => com_requireLogin [105] => com_disableCaptcha [106] => com_template [107] => customLanguageText [108] => customLanguage [109] => hideNoFallback [110] => hideActiveLanguage [111] => typePrefix [112] => hl [113] => Template [114] => articles [115] => empty [116] => pagination [117] => archives [118] => style [119] => class ) a:3:{i:0;s:4:"1080";i:1;s:3:"718";i:2;s:13:"center_center";}