{"id":242,"date":"2025-05-30T17:19:05","date_gmt":"2025-05-30T15:19:05","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=242"},"modified":"2026-04-07T18:34:42","modified_gmt":"2026-04-07T16:34:42","slug":"economiser-lavs-le-petit-plaisir-qui-ne-paye-pas","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/economiser-lavs-le-petit-plaisir-qui-ne-paye-pas\/","title":{"rendered":"Economiser l’AVS, le petit plaisir qui ne paye pas"},"content":{"rendered":"

\ud83d\udc49 Il est toujours tentant d’augmenter sa r\u00e9mun\u00e9ration nette. Certains le font parfois au d\u00e9triment de l’Etat. Mal leur en prend.

\ud83d\udc49 Quatre avocats organisent leur \u00e9tude en SA. Une partie de leur r\u00e9mun\u00e9ration est pay\u00e9e en salaire, l’autre en dividende. Or, la part de chacun au dividende d\u00e9pend de la performance personnelle durant l’exercice commercial \u00e9coul\u00e9.

\ud83d\udc49 La caisse AVS requalifie, avec succ\u00e8s, une grande partie du dividende en salaire soumis \u00e0 l’AVS.

Das Urteil ist auf Deutsch. Es handelt sich um eine Luzerner Angelegenheit.<\/p>\n\n\n\n

TF, arr\u00eat 9C_272\/2024<\/p>","protected":false},"excerpt":{"rendered":"

\ud83d\udc49 Il est toujours tentant d’augmenter sa r\u00e9mun\u00e9ration nette. Certains le font parfois au d\u00e9triment de l’Etat. Mal leur en prend. \ud83d\udc49 Quatre avocats organisent leur \u00e9tude en SA. Une partie de leur r\u00e9mun\u00e9ration est pay\u00e9e en salaire, l’autre en dividende. Or, la part de chacun au dividende d\u00e9pend de la performance personnelle durant l’exercice […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-242","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nEconomiser l'AVS, le petit plaisir qui ne paye pas - de le Court<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dlctax.ch\/de\/economiser-lavs-le-petit-plaisir-qui-ne-paye-pas\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Economiser l'AVS, le petit plaisir qui ne paye pas - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Il est toujours tentant d’augmenter sa r\u00e9mun\u00e9ration nette. Certains le font parfois au d\u00e9triment de l’Etat. Mal leur en prend. \ud83d\udc49 Quatre avocats organisent leur \u00e9tude en SA. Une partie de leur r\u00e9mun\u00e9ration est pay\u00e9e en salaire, l’autre en dividende. 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