News

Par Christophe Bonvin /

Prévoyance : Je veux acheter des immeubles pour financer ma retraite

La solution d'un investissement immobilier est aujourd'hui l'une des options choisies pour les investisseurs. Il y a pourtant des pièges à éviter.

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Par Christophe Bonvin /

Liquidation de la société anonyme : Règles et processus

En Suisse, la société anonyme (SA) est l’une des formes juridiques les plus répandues. Lorsque les propriétaires de la SA décident de mettre en liquidation l’entreprise,
un processus bien réglementé doit être mis en application...

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Par l'Administration fédérale des contributions AFC /

Taux d’intérêt 2021 admis fiscalement sur les avances ou les prêts en francs suisses

Pour déterminer si la rémunération des avances ou des prêts accordés en francs suisses par les – ou aux – porteurs de parts ou à des tiers qui leur sont proches est appropriée...

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Par l'Administration fédérale des contributions AFC /

Intérêt moratoire et intérêt rémunératoire : Mesures spéciales adoptées en raison du coronavirus

Aucun intérêt moratoire n'est dû depuis le 20 mars 2020 jusqu'au 31 décembre 2020 en cas de paiement tardif de l’impôt...

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Par le Département fédéral de l'intérieur /

Prévoyance professionnelle : le taux d’intérêt minimal reste à 1%

Ce taux détermine l'intérêt auquel doivent être rémunérés les avoirs de vieillesse relevant du régime obligatoire...

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Par le Conseil fédéral /

Majoration de 10 francs de la rente minimale AVS/AI

Les rentes AVS/AI seront adaptées à l'évolution des salaires et des prix au 1er janvier 2021...

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