Chères clientes, chers clients,
Dès le 1er janvier 2021, la révision de la loi fédérale sur l’imposition à la source du revenu de l’activité lucrative entrera en vigueur. Cette réforme implique de nombreux changements, impactant aussi bien les salariés que les employeurs. Elle prévoit notamment une taxation ultérieure obligatoire (T.O.U), sous certaines conditions, ainsi que la suppression de certaines déductions complémentaires, pour les contribuables résidents en Suisse imposés à la source et pour les non-résidents (ex. frontaliers).
Ces modifications seront à prendre en compte à partir de 2022, lorsque les salariés devront déposer une demande de taxation ordinaire ultérieure sur leurs revenus perçus en 2021.
Pour en savoir plus, cliquez ici.
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