fiscalité

LIFD

LIFD

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Set of flashcards Details

Flashcards	13
Language	Français
Category	Finance
Level	Other
Created / Updated	02.01.2016 / 10.09.2016
Weblink	https://card2brain.ch/box/fiscalite
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Fusion

Keyboard commands:

= turn,

= for-/backward,

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LIFD 61 p. morale

LIFD 19 p. physique

Déduction des pertes

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LIFD 67 (7 exercices précé. la prériode fiscale)

Rendement net des participations

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LIFD 70

(10% durant 1an minimum)

Impôt à la source

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LIFD 83 ss

Revenus exonérés (REPP)

Personne physique

Keyboard commands:

= turn,

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LIFD 24

Déductions -> Activité lucrative

dépendant/indépendant

Keyboard commands:

= turn,

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LIFD 26 dépendant

LIFD 27 indépendant

Intérêts passifs et autres déductions

Keyboard commands:

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LIFD 33

33 let b -> rentes viagères 40%

33 let g -> assurance maladie cf 33 bis 700 par enfant

Prestations en capital provenant de la prévoyance (PCP)

Keyboard commands:

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LIFD 38

IMPOSE SEPAREMENT

Bénéfice de liquidation

Keyboard commands:

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LIFD 37

Déductions sociales

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LIFD 35

Revenus provenant de la prevoyance (RPP)

LIFD 22

Rattachement personnel / économique

LIFD 50 personnel = illimité

LIFD 51 économique = limité

cf LIFD 105 et 106

Exonération personne morale (EPM)

LIFD56

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