La transposition marque la frontière entre le champ d’application du gain en capital d’ordre privé, qui est exonéré d’impôt, et celui du rendement imposable de la fortune. i7P+qqSUmSU1upEDp2UTsgUWT6sln0T9ONdvikp4L1qPDo/+Zd/5FJSvWo8Oj/5l3/kUlK9ajw6P 2016-07-14T14:43:02.000+02:00 Adobe InDesign CS6 (Macintosh) +n90MP3zN3cnqDMnDw83HqzLrLMfIqb6znHcNzNzm/DVNkBxDRvcvknPESS5mBkdVsDnWZtwaIg7 SUiGVjG77OLqzbx6e4btBP0ZlJSVJSF39Lq/4uz/AKqpJSvtmJ/p6/8APb/ekpX2zE/09f8Ant/v b/3Hs/8ASKSnqvq31fEzMZuFXkjJyKGl1jm1Glu0uO2G7WjQEBJTa61nYuFhWDJuZQ61jm1mxu8E xmp.iid:123A61A8D627E611998FFFC490DFCCB9 Federal withholding tax (Verrechnungssteuer in German, impôt anticipé in French, Imposta preventiva in Italian) is levied at a rate of 35% on certain forms of income, most notably dividend payments, interest on bank loans and bonds, liquidation proceeds, lottery prizes above CHF 1,000 and payments by life insurances and private pension funds. xmp.iid:87AAAD261202E611B5D49BBE5B7D0873 /;/metadata /;/metadata 1bqnTOm0tb1QgVZEs2lheHQNQQAfFJTi/tn6i/6DH/8AYX/1GkpX7Z+ov+gx/wD2F/8AUaSlftn6 Adobe InDesign CS5 (7.0.4) xmp.iid:F8B50CCF9ADFE51180FFE0FE4F71C8A7 saved Adobe InDesign CS6 (Macintosh) saved Yes 2. 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USD. /;/metadata H‰ÌWmoÛFş. 22P70lO39Xacm6c23Jzi1pdX6GaA2dGnfA+KSnR6lgXZzWNpy7sPYSSaSAXT4ykpo/8AN/O/8uMz Adobe InDesign CS6 (Macintosh) Adobe InDesign 7.0 73WFpdDmFogc6lJTqpKUkpSSkLv6XV/xdn/VVJKTJKRZNgpxrbix1grY5xYwS50Ana0eJSU8xk9R saved 2014-09-08T14:06:23.000-04:00 2014-10-27T12:38:10.000-06:00 saved Qkph1IB3Tsprg1wNNgLbHbGEbTo50iB4mUlPCfZMP/uH0z/2Pd/70pKV9kw/+4fTP/Y93/vSkpX2 /;/metadata Adobe InDesign 7.0 gv8A5JJSt9H7nQ//AAX/AMkkpW+j9zof/gv/AJJJSt9H7nQ//Bf/ACSSlb6P3Oh/+C/+SSUrfR+5 Sont considérés comme des apports de capital les apports, les agios et les versements supplémentaires effectués par les détenteurs de droits de participation. saved 2016-11-18T13:14:35.000+01:00 saved xmp.iid:1E6C127407206811822AB640A1123C41 /Yw/8p2/+5Cv+9JSv2MP/Kdv/uQr/vSUr9jD/wAp2/8AuQr/AL0lK/Yw/wDKdv8A7kK/70lK/Yw/ 2016-07-14T09:40:13.000+02:00 2016-05-09T11:18:48.000+02:00 pyN93+n+sH+Yf/SqKlb7v9P9YP8AMP8A6VSUrfd/p/rB/mH/ANKpKVvu/wBP9YP8w/8ApVJSt93+ xmp.iid:71BB6EAE48C3E511980FBF8D49B0FEBD Adobe InDesign CS6 (Macintosh) daccess-ods.un.org. 2016-01-25T09:19:21.000+01:00 Adobe InDesign 7.0 2016-01-28T13:10:23.000+01:00 Adobe InDesign 7.0 zCeYR7I9yfds2WdVaJbm3/J5Q4I9le5k7lsZlnVbXdKxcXJtbdlVhhO8jc9z9u5ybGEbOi/JklGI xmp.iid:1FA5C9B876206811822AAF5C747AD898 /;/metadata saved /;/metadata Adobe InDesign 7.0 AHpKV9sxP9PX/nt/vSUr7Zif6ev/AD2/3pKV9sxP9PX/AJ7f70lK+2Yn+nr/AM9v96SlfbMT/T1/ saved Adobe InDesign 7.0 xmp.iid:FBCEF3AEBF49E611B85FE03CC8D1C37F La double imposition économique est corrigée par un abattement sur les dividendes reçus par les personnes physiques détenant au moins 10% de la société qui les distribue. / lJklI8ip1+PbSx5qdYxzBY3lpcI3D4JKcL/mxn/+XGR/mj/ySSlf82M//wAuMj/NH/kklK/5sZ// xmp.iid:041D3F3572206811822AAF5C747AD898 saved Elles proviennent de sources considérées comme fiables. saved /;/metadata For the use of Federal Tax Administration of Switzerland. 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Pour leur rémunération, la majorité des entrepreneurs-cadres optent soit pour un dividende uniquement, soit pour un dividende élevé contre un plus bas salaire. xmp.iid:839CAE7BEEC8E5119D45D54CA18A49B9 /;/metadata saved /;/metadata ySlfac//ALk9b/8AYcf+lklK+05//cnrf/sOP/SySk+D1HKxMpmRc7rGSxkzTZjja6QRr+lPEykp Adobe InDesign 7.0 xmp.iid:7E0BB69188ADE611A26BB2A5F5D9A4C1 xmp.iid:70C9FD93F4C8E5119D45D54CA18A49B9 Adobe InDesign 7.0 JPEG JJKVv+un7nTv/Bf/ACSSnVwjmnFYeoisZOvqCmdnJ27d2vEJKTpKQu/pdX/F2f8AVVJKTJKYvYy1 saved Adobe InDesign 7.0 2016-07-14T10:41:27.000+02:00 xmp.iid:B1BB9CFF8BC9E511A75498C36455DB1E xmp.iid:DC70F052E72EE6118747FC14B658D1FB 2016-07-19T10:12:42.000+02:00 / Adobe InDesign CS6 (Macintosh) Pouvez me dire si les dividendes provenant des titres LafargeHolcim cotés à Zurich subissent un prélèvement à la source automatique par les autorités fiscales suisses? / Adobe PDF Library 9.9 Le bénéfice reporté des … Adobe InDesign 7.0 xmp.did:AA1721739249E611B85FE03CC8D1C37F Pour cela, vous devez contacter HMRC afin qu’il vous envoie un i… AAAAAAABAAIDBAUGBwgJCgsQAAEEAQMCBAIFBwYIBQMMMwEAAhEDBCESMQVBUWETInGBMgYUkaGx 2016-07-14T10:33:42.000+02:00 2yHnHqsbZBBHtPojukp1/rTdU/GxLW2YYY8uc05rHPaQQ0jZtY9JTznqVf6bov8A2zZ/6QSUr1Kv null wtm3b6mQ12+ZmNo7Qkp2el9AwOm5BycW22xxaWEPs3tgweI8klOqkpC7+l1f8XZ/1VSSlYf9Eo/4 2016-01-25T12:44:19.000+01:00 percevoir un salaire ou des dividendes. 89v96SlfbMT/AE9f+e3+9JSvtmJ/p6/89v8AekpX2zE/09f+e3+9JSvtmJ/p6/8APb/ekpX2zE/0 2016-05-06T15:30:54.000+02:00 VW/+5Fv9ySlfZP8AzVW/+5Fv9ySlfZP/ADVW/wDuRb/ckpX2T/zVW/8AuRb/AHJKT4HTaMrLrx8n xmp.iid:7C9CAE7BEEC8E5119D45D54CA18A49B9 saved Adobe InDesign CS6 (Macintosh) uMJcZ/dR7MP3nvurbLOj9Lc9+DrU0h2YHhhljNa9g/KrA2YDo4+yj9/of/gv/kUVOgz6t9UsY2xm saved /metadata /;/metadata /;/metadata Adobe InDesign 7.0 7KfpEiCNms9klMfrVXW+rGDhhQHOj7c57G8D6GxzUlPOfZ6P3eh/9u3f+lUlK+z0fu9D/wC3bv8A Taux d’imposition des dividendes en 2018. /;/metadata Adobe InDesign 7.0 / 6368daa4-d167-4163-bfb2-ae17179957c2 La "retenue supplémentaire d'impôt" sur les dividendes et les intérêts provenant des USA est une forme particulière d'impôt retenu à la source. saved saved /;/metadata /;/metadata 256 / Adobe InDesign 7.0 /;/metadata +akpQ+rnQ2kObhVAgyDCSnSSUpJSF39Lq/4uz/qqklKw/wCiUf8AFs/6kJKTJKUkpSSlJKUkpSSl 2014-10-28T10:57:13.000-04:00 2014-09-10T17:54:21.000-04:00 Adobe InDesign 7.0 DEMANDE de dégrèvement à la source pour l’impôt sur le revenu payable au Royaume-Uni et BORDEREAU de remboursement de l’impôt sur le revenu retenu au Royaume-Uni. xmp.iid:DA115F9C16276811822AFE93B9537B78 xmp.iid:F4CEF3AEBF49E611B85FE03CC8D1C37F 874raGgkgawPIJKTpKQu/pdX/F2f9VUkpWH/AESj/i2f9SElMeoOLMDJeHemW02EP279sNOuw/Sj /wA9v96SlfbMT/T1/wCe3+9JSvtmJ/p6/wDPb/ekpX2zE/09f+e3+9JTWFXRW5X21oxhkyT6wLN8 xmp.iid:18AB391F38C3E511B77F862FAFC2F2B1 saved false Adobe InDesign 7.0 SvteH/3M6Z/7AO/95klK+14f/czpn/sA7/3mSUr7Xh/9zOmf+wDv/eZJSvteH/3M6Z/7AO/95klK uHdrQD+CSkiSkLv6XV/xdn/VVJKTJKaHXrLKehdRtqbusZiXuY0CZcK3ECO6RQRYp8Xx8zLstOT1 saved xmp.iid:15C48912172068118083FE504309A089 2016-06-01T11:10:09.000+02:00 xmp.iid:4489452111216811822A898C1617BC07 saved saved xmp.iid:797956F460C3E511BA89E4DEF3291A2E Adobe InDesign 7.0 /wB36wf5zv8AyKSmVTc+yxlZ/b7A5waXOc4ASYk+1JT1HVca52CTVfktNFbiW4xHqW+2InaTu8IS Adobe InDesign 7.0 eCQkp6KjHoxam0Y1baqmTtYwQBJkwB5lJTDNpfkYl1FYYXWMc1otG5kkfnDuElPOf82Op/6Ppf8A kf8AsS//AMmkpWzC/wC43SP/AGJf/wCTSUrZhf8AcbpH/sS//wAmkpWzC/7jdI/9iX/+TSUrZhf9 /;/metadata saved Dans un monde qui est devenu un village, il est très facile d’acheter des actions étrangères. /;/metadata RHyASOsw6nLGuXelxbMDG6Ti9Mw6mFtdTPUuuG8uscJeWtOg1KMiejUySkTo0rOg257/AE8d/ud9 Adobe InDesign 7.0 2016-02-11T12:13:25.000+01:00 Adobe InDesign 7.0 proof:pdf 256 /wDK/M/9yLP/ACCSlfYc/wD8r8z/ANyLP/IJKV9hz/8AyvzP/ciz/wAgkpX2HP8A/K/M/wDciz/y MrGN32cXVm3j09w3aCfozKSkqSkLv6XV/wAXZ/1VSSkOHmYgxKAb6/5tn57f3R5pKTfbMT/T1/57 DGyrnOPHpvcT5nTgeCjlw92L7vkvZ6T6stw8TJxwGW4tAYS37QDv3Oba3c+BoXOdMdpUcpDjbsYE saved NeWYeRXe5o3OFbg4geOiSmykpC7+l1f8XZ/1VSSlYf8ARKP+LZ/1ISUmSUpJSklOR9YsPOzKKmYI Adobe InDesign 7.0 xmp.iid:66646A339649E611B85FE03CC8D1C37F saved Adobe InDesign CS6 (Macintosh) xmp.iid:FCC3F66496ADE61188BFC8C17C64CCCE /;/metadata Axf+2Wf+RSU26666mNqqaGMYNrWtAAAHYAJKcb6zi81Y/oHPHudP7PBLuB9OCNPBJTz8Z/731g/z 2015-08-15T15:46:18.000-06:00 /;/metadata xmp.iid:FE89B08A272068118083FE504309A089 xmp.iid:D970F052E72EE6118747FC14B658D1FB z/2Pd/70pKV9kw/+4fTP/Y93/vSkpX2TD/7h9M/9j3f+9KSlfZMP/uH0z/2Pd/70pKV9kw/+4fTP Svtdn/c7qP8A7Bt/vSUr7XZ/3O6j/wCwbf70lK+12f8Ac7qP/sG3+9JSvtdn/c7qP/sG3+9JSvtd saved xmp.iid:829CAE7BEEC8E5119D45D54CA18A49B9 saved xmp.iid:7B9CAE7BEEC8E5119D45D54CA18A49B9 2016-02-10T13:33:26.000+01:00 xmp.iid:1C6C127407206811822AB640A1123C41 saved Adobe InDesign 7.0 ... Tutoriel gratuit pour se former à la comptabilité suisse. Fiscalité pour un résident français des dividendes d'actions suisses (LafargeHolcim) / Double imposition. 2016-02-02T10:14:17.000+01:00 pZSat1jAALT+ls9xA9xESlkyCfRUIGLuu/pdX/F2f9VUo16ZJSklKSUpJSklKSUpJSklKSUpJSkl Adobe InDesign 7.0 9+gf6Sz/ALbKSlf89+gf6Sz/ALbKSlf89+gf6Sz/ALbKSlf89+gf6Sz/ALbKSm1076y9K6rk/ZMN saved /;/metadata saved 2014-09-11T10:05:38.000-04:00 Signature ___________________________________ Date__________________. 2016-07-14T14:09:52.000+02:00 xmp.iid:F6927877F1CFE511AAA1D8112160386E xmp.iid:5A6398C5AFD0E5119663A42386A700BE saved saved WvZUxrgfIhqSkuRiYmW0My6a72tMtFrA8A+I3ApKYUdN6di2erjYtNL4jfXW1joPaWgJKbKSmh1w Adobe InDesign 7.0 309wZulpG3efoz4pKeH/AGMP/Kdv/uQr/vSUr9jD/wAp2/8AuQr/AL0lK/Yw/wDKdv8A7kK/70lK Adobe InDesign 7.0 xmp.iid:FC927877F1CFE511AAA1D8112160386E ZeLys4TD03Xj80aUpIW0lcTU5PSltcXV5fVWZnaGlqa2xtbm9ic3R1dnd4eXp7fH1+f3/9oADAMB n/c7qP8A7Bt/vSU6/wBX6sjIu+1jOyX11EtfTkUtq3y0xwZ0mUlPQpKQu/pdX/F2f9VUkpWH/RKP v/5XdI+63/ySSlf83ur/APld0j7rf/JJKXr6F1qqxttfT+ktewhzXAWyCNQfpJKej6eeonHnqgpF xmp.iid:1D12028E41C3E511980FBF8D49B0FEBD /;/metadata xmp.iid:B0BB9CFF8BC9E511A75498C36455DB1E xmp.iid:7E9CAE7BEEC8E5119D45D54CA18A49B9 xmp.iid:69646A339649E611B85FE03CC8D1C37F Adobe InDesign 7.0 P/JpKV9uz/8AywzP/ccz/wAmkp2Pq1m22X20X35GS5zQ5jrsYY7Whs7hLXGZ3D7klOj1qvLdiOtx 2016-01-25T10:52:53.000+01:00 Adobe InDesign 7.0 saved QFskZkwJpz2ddzXj24WKQPDHane2O60Zb6JB1/qFb22twcZr2QWuFAkEcQUvbHdXuDs6HVOsZzMP /;/metadata /wDywzP/AHHM/wDJpKZftPqf/lnnf+49v/pRJTq/V3Oyr8x9WTl5OSDWS0XYooa0gjXcHOk+SSno xmp.iid:046578F01E206811822AD22AF138CE6E 2016-07-14T10:54:04.000+02:00 xmp.iid:9A38D9B09F49E611B85FE03CC8D1C37F AAAAAA== Adobe InDesign 7.0 2016-03-01T11:47:36.000+01:00 endobj saved Adobe InDesign 7.0 / /;/metadata /;/metadata xmp.iid:0E3A61A8D627E611998FFFC490DFCCB9 Zlt1nSrd7zLpzmV6x+4JhJTX+yf+aq3/ANyLf7klK+yf+aq3/wByLf7klK+yf+aq3/3It/uSUr7J 2yiXAeZhJSL/AJsdT/0fS/8A2H/2JKV/zY6n/o+l/wDsP/sSUr/mx1P/AEfS/wD2H/2JKV/zY6n/ Adobe InDesign 7.0 Adobe InDesign 7.0 saved 2016-09-22T10:28:34.000+02:00 A l’issue d’une période d’embauche, l’employeur britannique adresse au salarié un imprimé récapitulatif modèle P45. /wByLf7klK+yf+aq3/3It/uSUr7J/wCaq3/3It/uSUr7J/5qrf8A3It/uSUr7J/5qrf/AHIt/uSU w8f/ADW/+k0lK/Z2H/3Dx/8ANb/6TSU1M8YHT2NfZ01twedoFFIsI+IDElMenv6f1EvFfTBT6cE+ Adobe InDesign 7.0 3/kUlPSfV7o9Flbc7LxcMmW2Y1mK1w413e/zSU7HVIHTskkVkek6RdPp8fnxrt8UlPE76P3Oh/8A saved Adobe InDesign CS6 (Macintosh) saved /;/metadata Adobe InDesign CS6 (Macintosh) a26957c128903b45135d8c9ad68816bd9211ad95 Adobe InDesign CS6 (Macintosh) QkpMkpSSlJKUkpSSlJKUkpSSlJKUkpSSlJKUkpSSlJKUkpSSlJKUkpSSlJKQu/pdX/F2f9VUkpWH /;/metadata /;/metadata xmp.iid:2862BF7B29206811808392E2A99C903D 4047 /;/metadata / bIc60N3TM9klPK/bf+7h/wDY27/0kkpX23/u4f8A2Nu/9JJKdnoPTx1au22zLyAytwa11OXY+TEu saved Adobe InDesign CS6 (Macintosh) AQBIAAAAAQAB/+4AE0Fkb2JlAGSAAAAAAQUAAgAg/9sAhAAMCAgICAgMCAgMEAsLCxAUDg0NDhQY Adobe InDesign 7.0 FrGgfkCaJFYMmUOdjbz1f6vs3AWAsaHETB9UiYRj8xdDJrjHk+rPLMTbiYoDr7JdL9Y/eutP+snR 2015-08-15T15:46:18.000-06:00 xmp.iid:36D5409709206811822A81D66E776E03 dl/2Pf8AzvZv+Y//ANKJcEVnsw7ILcH6p32i676s5b7Gxtca3yI4/wAIiAAvjER2dvp31e+rnUMf Adobe InDesign 7.0 / 2016-04-20T14:42:22.000+02:00 Adobe InDesign 7.0 +QSU9B9XMV1FFtzzmh1rg30854e5oZOrYaInckp10lIXf0ur/i7P+qqSUmSU1+os9Tp+TXs9TfTY Adobe InDesign 7.0 xmp.iid:81814D3A4B276811822AFE93B9537B78 xmp.iid:6FC9FD93F4C8E5119D45D54CA18A49B9 j/2Gf/5BJSt+F/3J6R/7DP8A/IJKZVv6eLGm3I6SWSNwGM6SJ1j2JKdn7X9RP3cT/tr/AMwSUr7X /metadata 2016-01-25T13:34:22.000+01:00 saved 2016-07-18T10:20:58.000+02:00 saved xmp.iid:B94CC99407206811822AFC71ECF7F569 saved saved 19 0 obj 2014-09-16T17:01:24.000-04:00 JsT6wjLyGY/2PMo3yPUuo2VtgE+53qGOElNzqLmMwbX5FX2qoAbqWV+o54kaBpcJSU899r6H/wCU The previous Credit Suisse Group AG dividend was 6.94c and it went ex 7 months ago and it was paid 7 months ago. 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