{"id":334,"date":"2025-04-04T17:39:00","date_gmt":"2025-04-04T15:39:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=334"},"modified":"2026-04-07T18:17:22","modified_gmt":"2026-04-07T16:17:22","slug":"quelles-relations-financieres-avec-ma-societe","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/quelles-relations-financieres-avec-ma-societe\/","title":{"rendered":"What are the financial relations with my company?"},"content":{"rendered":"<p>\ud83d\udc49 Les contribuables vendent deux terrains. Leur soci\u00e9t\u00e9 de courtage immobilier se charge de commercialiser les terrains pour leur vente et facture aux contribuables &#8211; qui sont aussi les associ\u00e9 g\u00e9rant et employ\u00e9, chacun avec signature individuelle, de la soci\u00e9t\u00e9 de courtage.<br><br>\ud83d\udc49 Le fisc refuse la commission de courtage comme impense d\u00e9ductible pour le gain immobilier.<br><br>\ud83d\udc49 Les juges f\u00e9d\u00e9raux rappellent leur jurisprudence selon laquelle la commission de courtage est d\u00e9ductible du gain immobilier pour autant que la prestation ait \u00e9t\u00e9 effectu\u00e9e par un tiers. Tel n&rsquo;est manifestement le cas ici.<br><br>L&rsquo;arr\u00eat est en allemand. Il s&rsquo;agit d&rsquo;une affaire saint-galloise.<\/p>\n\n\n\n<p>TF, arr\u00eat 9C_6\/2025, du 4 avril 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 Les contribuables vendent deux terrains. Leur soci\u00e9t\u00e9 de courtage immobilier se charge de commercialiser les terrains pour leur vente et facture aux contribuables &#8211; qui sont aussi les associ\u00e9 g\u00e9rant et employ\u00e9, chacun avec signature individuelle, de la soci\u00e9t\u00e9 de courtage. \ud83d\udc49 Le fisc refuse la commission de courtage comme impense d\u00e9ductible pour le [&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-334","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/334","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=334"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/334\/revisions"}],"predecessor-version":[{"id":335,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/334\/revisions\/335"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/media?parent=334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/categories?post=334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/tags?post=334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}