{"id":586,"date":"2020-09-04T16:20:34","date_gmt":"2020-09-04T15:20:34","guid":{"rendered":"https:\/\/www.vfmconseil.ch\/?p=586"},"modified":"2020-09-04T16:22:22","modified_gmt":"2020-09-04T15:22:22","slug":"la-deduction-des-frais-davocat","status":"publish","type":"post","link":"https:\/\/www.vfmconseil.ch\/fr\/la-deduction-des-frais-davocat\/","title":{"rendered":"LA DEDUCTION DES FRAIS D&rsquo;AVOCAT"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"586\" class=\"elementor elementor-586 elementor-bc-flex-widget\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2fa22ec8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2fa22ec8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-720fdf9b\" data-id=\"720fdf9b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-13a77873 elementor-widget elementor-widget-text-editor\" data-id=\"13a77873\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<div id=\"ember802\" class=\"feed-shared-update-v2__description-wrapper ember-view\">\n<div id=\"ember803\" class=\"feed-shared-inline-show-more-text feed-shared-update-v2__description feed-shared-inline-show-more-text--minimal-padding feed-shared-inline-show-more-text--expanded ember-view\" tabindex=\"-1\" data-artdeco-is-focused=\"true\">\n<div id=\"ember804\" class=\"feed-shared-text relative feed-shared-update-v2__commentary  ember-view\" dir=\"ltr\"><span class=\"break-words\"><span dir=\"ltr\">La d\u00e9duction des frais d&rsquo;avocat : une possibilit\u00e9 souvent mal connue m\u00eame des offices d\u2019imp\u00f4t.<br \/><br \/>Les honoraires d\u2019avocats peuvent-ils \u00eatre d\u00e9ductibles des imp\u00f4ts pour les personnes physiques ? La r\u00e9ponse est OUI \u00e0 certaines conditions. <br \/><br \/>Pour cela, il faut qu\u2019ils soient en relation directe avec le revenu obtenu ou maintenu, et ceci ind\u00e9pendamment du fait qu\u2019ils soient li\u00e9s \u00e0 une activit\u00e9 lucrative ou pas. <br \/><br \/>La d\u00e9duction de ces d\u00e9penses dites organiques, est pr\u00e9vue tant par la loi sur l\u2019imp\u00f4t f\u00e9d\u00e9ral direct que par la loi d\u2019harmonisation des imp\u00f4ts directs (harmonisant les imp\u00f4ts cantonaux). <br \/><br \/>De cette mani\u00e8re si une personne divorc\u00e9e engage des frais d\u2019avocat contre son ex-conjoint et voit, suite \u00e0 la proc\u00e9dure, sa pension augmenter, elle devra pouvoir b\u00e9n\u00e9ficier de la d\u00e9duction fiscale pour les dits co\u00fbts. <br \/><br \/>En revanche, n\u2019entrent pas dans la cat\u00e9gorie des frais d\u2019avocats d\u00e9ductibles les frais encourus pour se d\u00e9fendre dans une proc\u00e9dure p\u00e9nale ou pour planifier sa succession, optimiser sa situation fiscale ou encore visant \u00e0 l\u2019obtention d\u2019un revenu non imposable (par exemple un tort moral ou une prestation compl\u00e9mentaire de l\u2019AI ou encore une pension alimentaire pour un enfant majeur).<\/span><\/span><\/div>\n<\/div>\n<\/div>\n<div class=\"feed-shared-image__container\">\u00a0<\/div>\n<div>N&rsquo;h\u00e9sitez pas \u00e0 nous contacter.<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-24e4db2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24e4db2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-04d9e2d\" data-id=\"04d9e2d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La d\u00e9duction des frais d&rsquo;avocat : une possibilit\u00e9 souvent mal connue m\u00eame des offices d\u2019imp\u00f4t. Les honoraires d\u2019avocats peuvent-ils \u00eatre d\u00e9ductibles des imp\u00f4ts pour les personnes physiques ? La r\u00e9ponse est OUI \u00e0 certaines conditions. Pour cela, il faut qu\u2019ils soient en relation directe avec le revenu obtenu ou maintenu, et ceci ind\u00e9pendamment du fait [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[7],"tags":[],"class_list":["post-586","post","type-post","status-publish","format-standard","hentry","category-actualite","entry"],"_links":{"self":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts\/586","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/comments?post=586"}],"version-history":[{"count":3,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts\/586\/revisions"}],"predecessor-version":[{"id":589,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts\/586\/revisions\/589"}],"wp:attachment":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/media?parent=586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/categories?post=586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/tags?post=586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}