{"id":3729,"date":"2025-07-16T09:11:01","date_gmt":"2025-07-16T07:11:01","guid":{"rendered":"https:\/\/auctor.ch\/?page_id=3729"},"modified":"2026-01-26T13:34:42","modified_gmt":"2026-01-26T12:34:42","slug":"blog","status":"publish","type":"page","link":"https:\/\/auctor.ch\/fr\/blog\/","title":{"rendered":"Blog"},"content":{"rendered":"
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Blog<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\n\t\t\t\n\t\t\t\tAssurances sociales et comptabilit\u00e9 salariale pour les PME en Suisse\t\t\t<\/a>\n\t\t<\/h2>\n\t\t\t\t
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Assurances sociales et comptabilit\u00e9 salariale pour les PME en Suisse Bases des obligations en mati\u00e8re d'assurances sociales La comptabilit\u00e9 salariale en Suisse est soumise \u00e0 un ensemble complexe d'obligations en mati\u00e8re d'assurances sociales. Les entreprises doivent souscrire et g\u00e9rer diff\u00e9rentes assurances obligatoires dont les cotisations sont r\u00e9parties entre l'employeur et l'employ\u00e9. Les assurances sociales centrales comprennent l'AVS\/AI\/APG (assurance-vieillesse et survivants, assurance-invalidit\u00e9, allocations pour perte de gain), la<\/p>\n\t\t<\/div>\n\t\t\n\t\t\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t

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\n\t\t\t\n\t\t\t\tImposition des personnes physiques dans le canton de Schwyz\t\t\t<\/a>\n\t\t<\/h2>\n\t\t\t\t
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Imposition des personnes physiques dans le canton de Schwyz Champ d'application : personnes physiques domicili\u00e9es ou en s\u00e9jour dans le canton de Schwyz au regard du droit fiscal Bases l\u00e9gales : loi fiscale du canton de Schwyz (StG SZ), loi f\u00e9d\u00e9rale sur l'imp\u00f4t f\u00e9d\u00e9ral direct (LIFD) Assujettissement \u00e0 l'imp\u00f4t dans le canton de Schwyz L'assujettissement \u00e0 l'imp\u00f4t dans le canton de Schwyz est r\u00e9gi par les principes du droit fiscal suisse. Le canton per\u00e7oit<\/p>\n\t\t<\/div>\n\t\t\n\t\t\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t

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\n\t\t\t\n\t\t\t\tImposition des entreprises dans le canton de Schwyz en 2026\t\t\t<\/a>\n\t\t<\/h2>\n\t\t\t\t
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Imposition des entreprises dans le canton de Schwyz 2026 Donn\u00e9es fiscales cl\u00e9s Taux d'imposition des b\u00e9n\u00e9fices : 1.95% (imp\u00f4t simple) Imp\u00f4t sur le capital : 0.003% du capital propre (minimum CHF 100) Charge totale effective : \u00e0 partir de 11.75% y compris l'imp\u00f4t f\u00e9d\u00e9ral Instruments STAF : patent box 90%, d\u00e9duction suppl\u00e9mentaire R&D 50%, limitation du d\u00e9gr\u00e8vement 70% Syst\u00e8me d'imposition des entreprises L'imposition des personnes morales dans le canton de Schwyz suit le syst\u00e8me suisse \u00e0 trois niveaux avec imp\u00f4t f\u00e9d\u00e9ral, imp\u00f4t cantonal et imp\u00f4t f\u00e9d\u00e9ral direct.<\/p>\n\t\t<\/div>\n\t\t\n\t\t\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t

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\n\t\t\t\n\t\t\t\tTaxe sur la valeur ajout\u00e9e Suisse : comment fonctionne la TVA (2026)\t\t\t<\/a>\n\t\t<\/h2>\n\t\t\t\t
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TVA Suisse : comment fonctionne la TVA (2026) Les taux de TVA actuels en Suisse sont de 8,1% (taux normal), 3,8% (taux sp\u00e9cial pour l'h\u00e9bergement) et 2,6% (taux r\u00e9duit pour les biens de consommation courante). Selon la loi sur la TVA (LTVA), les entreprises sont assujetties \u00e0 partir d'un chiffre d'affaires annuel de 100 000 CHF et doivent pr\u00e9senter leur d\u00e9compte dans les 60 jours suivant la fin du trimestre. Dans<\/p>\n\t\t<\/div>\n\t\t\n\t\t\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Blog<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"unboxed","site-sidebar-style":"unboxed","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"disabled","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-3729","page","type-page","status-publish","hentry"],"yoast_head":"\nBlog<\/title>\n<meta name=\"description\" content=\"Die Wirtschafts-Treuhand AUCTOR SCHWYZ AG ist eine Gesellschaft f\u00fcr Wirtschaftspr\u00fcfung und Steuerberatung in Wollerau und Schwyz. 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