{"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\/en\/economiser-lavs-le-petit-plaisir-qui-ne-paye-pas\/","title":{"rendered":"Saving on State Pension, the little pleasure that doesn't pay"},"content":{"rendered":"<p>\ud83d\udc49 Il est toujours tentant d&rsquo;augmenter sa r\u00e9mun\u00e9ration nette. Certains le font parfois au d\u00e9triment de l&rsquo;Etat. Mal leur en prend.<br><br>\ud83d\udc49 Quatre avocats organisent leur \u00e9tude en SA. Une partie de leur r\u00e9mun\u00e9ration est pay\u00e9e en salaire, l&rsquo;autre en dividende. Or, la part de chacun au dividende d\u00e9pend de la performance personnelle durant l&rsquo;exercice commercial \u00e9coul\u00e9.<br><br>\ud83d\udc49 La caisse AVS requalifie, avec succ\u00e8s, une grande partie du dividende en salaire soumis \u00e0 l&rsquo;AVS.<br><br>L&rsquo;arr\u00eat est en allemand. Il s&rsquo;agit d&rsquo;une affaire lucernoise.<\/p>\n\n\n\n<p>TF, arr\u00eat 9C_272\/2024<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 Il est toujours tentant d&rsquo;augmenter sa r\u00e9mun\u00e9ration nette. Certains le font parfois au d\u00e9triment de l&rsquo;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&rsquo;autre en dividende. Or, la part de chacun au dividende d\u00e9pend de la performance personnelle durant l&rsquo;exercice [&hellip;]<\/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":[],"_links":{"self":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/242","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/comments?post=242"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/242\/revisions"}],"predecessor-version":[{"id":243,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/242\/revisions\/243"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/media?parent=242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/categories?post=242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/tags?post=242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}