{"id":1478,"date":"2024-02-21T21:16:42","date_gmt":"2024-02-21T21:16:42","guid":{"rendered":"https:\/\/newlydivorced.ch\/impot-a-la-source\/"},"modified":"2024-02-23T13:46:26","modified_gmt":"2024-02-23T13:46:26","slug":"impot-a-la-source","status":"publish","type":"post","link":"https:\/\/newlydivorced.ch\/fr\/impot-a-la-source\/","title":{"rendered":"Imp\u00f4t \u00e0 la source"},"content":{"rendered":"\n<p>En cas de dissolution de l&rsquo;union conjugale par divorce ou s\u00e9paration d&rsquo;une personne qui n&rsquo;est pas titulaire d&rsquo;une autorisation d&rsquo;\u00e9tablissement en vertu du droit des \u00e9trangers (livret C), mais qui \u00e9tait mari\u00e9e \u00e0 un conjoint de nationalit\u00e9 suisse ou titulaire d&rsquo;une telle autorisation d&rsquo;\u00e9tablissement, l&rsquo;imposition \u00e0 la source est \u00e0 nouveau applicable \u00e0 partir du mois suivant la dissolution judiciaire. Toutefois, dans la mesure o\u00f9 le conjoint soumis en principe \u00e0 l&rsquo;imp\u00f4t \u00e0 la source re\u00e7oit des pensions alimentaires (aliments) \u00e0 la suite d&rsquo;un divorce ou d&rsquo;une s\u00e9paration, il est renonc\u00e9 \u00e0 un retour au syst\u00e8me de l&rsquo;imp\u00f4t \u00e0 la source.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En cas de dissolution de l&rsquo;union conjugale par divorce ou s\u00e9paration d&rsquo;une personne qui n&rsquo;est pas titulaire d&rsquo;une autorisation d&rsquo;\u00e9tablissement en vertu du droit des \u00e9trangers (livret C), mais qui \u00e9tait mari\u00e9e \u00e0 un conjoint de nationalit\u00e9 suisse ou titulaire d&rsquo;une telle autorisation d&rsquo;\u00e9tablissement, l&rsquo;imposition \u00e0 la source est \u00e0 nouveau applicable \u00e0 partir du mois suivant la dissolution judiciaire.<\/p>\n","protected":false},"author":1,"featured_media":1166,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"_joinchat":[],"footnotes":""},"categories":[56],"tags":[],"class_list":["post-1478","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impots"],"_links":{"self":[{"href":"https:\/\/newlydivorced.ch\/fr\/wp-json\/wp\/v2\/posts\/1478","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/newlydivorced.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/newlydivorced.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/newlydivorced.ch\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/newlydivorced.ch\/fr\/wp-json\/wp\/v2\/comments?post=1478"}],"version-history":[{"count":1,"href":"https:\/\/newlydivorced.ch\/fr\/wp-json\/wp\/v2\/posts\/1478\/revisions"}],"predecessor-version":[{"id":1479,"href":"https:\/\/newlydivorced.ch\/fr\/wp-json\/wp\/v2\/posts\/1478\/revisions\/1479"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/newlydivorced.ch\/fr\/wp-json\/wp\/v2\/media\/1166"}],"wp:attachment":[{"href":"https:\/\/newlydivorced.ch\/fr\/wp-json\/wp\/v2\/media?parent=1478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/newlydivorced.ch\/fr\/wp-json\/wp\/v2\/categories?post=1478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/newlydivorced.ch\/fr\/wp-json\/wp\/v2\/tags?post=1478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}