{"id":1484,"date":"2024-02-21T21:29:45","date_gmt":"2024-02-21T21:29:45","guid":{"rendered":"https:\/\/newlydivorced.ch\/declaration-dimpots\/"},"modified":"2024-02-23T13:47:13","modified_gmt":"2024-02-23T13:47:13","slug":"declaration-dimpots","status":"publish","type":"post","link":"https:\/\/newlydivorced.ch\/fr\/declaration-dimpots\/","title":{"rendered":"D\u00e9claration d&rsquo;imp\u00f4ts"},"content":{"rendered":"\n<p>Lors de l&rsquo;\u00e9tablissement des \u00e9valuations fiscales initiales s\u00e9par\u00e9es \u00e0 la suite d&rsquo;une s\u00e9paration ou d&rsquo;un divorce, les contribuables sont souvent confront\u00e9s au probl\u00e8me que de nombreux aspects pertinents n&rsquo;ont pas encore \u00e9t\u00e9 d\u00e9finitivement r\u00e9gl\u00e9s entre les parties. Parmi ces points non r\u00e9solus figurent notamment l&rsquo;autorit\u00e9 parentale, le montant et la prise en charge des pensions alimentaires ainsi que l&rsquo;attribution du domicile conjugal. Le manque de clart\u00e9 de ces faits rend difficile une d\u00e9claration correcte et sans contradiction de la situation fiscale dans les d\u00e9clarations d&rsquo;imp\u00f4ts individuelles.<\/p>\n\n<p>Afin de garantir la conformit\u00e9 des donn\u00e9es et d&rsquo;\u00e9viter des divergences dans les d\u00e9clarations fiscales, il est conseill\u00e9 de demander \u00e0 l&rsquo;autorit\u00e9 fiscale comp\u00e9tente une prolongation du d\u00e9lai de d\u00e9p\u00f4t des d\u00e9clarations fiscales jusqu&rsquo;\u00e0 ce que les points litigieux aient \u00e9t\u00e9 clarifi\u00e9s. Cela permet aussi, a posteriori, une certaine marge de man\u0153uvre dans l&rsquo;am\u00e9nagement fiscal des pensions alimentaires. Alternativement, il peut \u00eatre opportun d&rsquo;\u00e9tablir un \u00e9tat provisoire des revenus et du patrimoine post-s\u00e9paration et de le soumettre \u00e0 l&rsquo;administration fiscale pour un calcul provisoire de la charge fiscale.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lors de l&rsquo;\u00e9tablissement des \u00e9valuations fiscales initiales s\u00e9par\u00e9es \u00e0 la suite d&rsquo;une s\u00e9paration ou d&rsquo;un divorce, les contribuables sont souvent confront\u00e9s au probl\u00e8me que de nombreux aspects pertinents n&rsquo;ont pas encore \u00e9t\u00e9 d\u00e9finitivement r\u00e9gl\u00e9s entre les parties.  <\/p>\n","protected":false},"author":1,"featured_media":1182,"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-1484","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\/1484","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=1484"}],"version-history":[{"count":1,"href":"https:\/\/newlydivorced.ch\/fr\/wp-json\/wp\/v2\/posts\/1484\/revisions"}],"predecessor-version":[{"id":1485,"href":"https:\/\/newlydivorced.ch\/fr\/wp-json\/wp\/v2\/posts\/1484\/revisions\/1485"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/newlydivorced.ch\/fr\/wp-json\/wp\/v2\/media\/1182"}],"wp:attachment":[{"href":"https:\/\/newlydivorced.ch\/fr\/wp-json\/wp\/v2\/media?parent=1484"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/newlydivorced.ch\/fr\/wp-json\/wp\/v2\/categories?post=1484"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/newlydivorced.ch\/fr\/wp-json\/wp\/v2\/tags?post=1484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}