News

Par l'Administration fédérale des contributions AFC /

Gains de jeux d’argent

Loi sur les jeux d’argent – Traitement fiscal des gains pour l’impôt anticipé

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Par le Département fédéral de justice et police DFJP /

Entrée en vigueur du nouveau droit régissant la faillite sur le plan international le 1er janvier 2019

Une modification de la loi fédérale sur le droit international privé (LDIP) simplifiera la reconnaissance en Suisse des décisions étrangères de faillite et de concordat.

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Par le Conseil fédéral /

Majoration de 10 francs de la rente minimale AVS/AI et autres adaptations dans les 1er, 2e et 3e piliers

Les rentes AVS/AI seront adaptées à l’évolution des salaires et des prix au 1er janvier 2019.

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Par le Département fédéral de l'environnement, des transports, de l'énergie et de la communication DETEC /

Nouvelle redevance de radio-télévision: informations sur l'internet et en vidéo

A quelques jours de l'introduction du nouveau système de perception de la redevance de radio-télévision le 1er janvier 2019, l'Office fédéral de la communication (OFCOM) et Serafe, le nouvel organe de perception de la redevance, publient toutes les informations utiles aux ménages sur l'internet.

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Par le Département fédéral des finances /

RFFA: plus de nouvelles sociétés principales ni de nouvelles Swiss Finance Branches à partir de 2019

Dans le sillage du projet de loi fédérale relative à la réforme fiscale et au financement de l’AVS (RFFA), l’Administration fédérale des contributions (AFC) n’appliquera plus les pratiques de société principale et de Swiss Finance Branch à de nouvelles entreprises à partir de 2019.

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Par Christophe Bonvin /

OPTIMISEZ votre bénéfice avec les réserves latentes

" Le principe de prudence autorise ces réserves dans le but de thésauriser les bénéfices lors des bonnes années afin de pouvoir si besoin les faire ressortir afin de compenser les pertes futures éventuelles.  "

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