{"id":32752,"date":"2022-07-06T23:12:00","date_gmt":"2022-07-06T21:12:00","guid":{"rendered":"https:\/\/forum-sav-fsa.ch\/le-choix-de-la-structure-juridique-lors-de-la-creation-dune-etude-davocats-panorama-des-consequences-fiscales\/"},"modified":"2022-07-06T23:12:00","modified_gmt":"2022-07-06T21:12:00","slug":"le-choix-de-la-structure-juridique-lors-de-la-creation-dune-etude-davocats-panorama-des-consequences-fiscales","status":"publish","type":"post","link":"https:\/\/forum-sav-fsa.ch\/en\/le-choix-de-la-structure-juridique-lors-de-la-creation-dune-etude-davocats-panorama-des-consequences-fiscales\/","title":{"rendered":"Le choix de la structure juridique lors de la cr\u00e9ation d&#8217;une \u00e9tude d&#8217;avocats \u2013 Panorama des cons\u00e9quences fiscales"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"32752\" class=\"elementor elementor-32752 elementor-31917\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-63c1c74 elementor-section-full_width elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"63c1c74\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6b9c541\" data-id=\"6b9c541\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c1b4586 elementor-widget elementor-widget-text-editor\" data-id=\"c1b4586\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.17.0 - 08-11-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><p>AURE\u0301LIEN BARAKAT<\/p><p>Avocat, docteur en droit, expert fiscal diplo\u0302me\u0301, charge\u0301 de cours en droit fiscal a\u0300 UniDistance, associe\u0301 aupre\u0300s de l\u2019E\u0301tude Lenoir Delgado &amp; Associe\u0301s SA<\/p><p>LIONEL DELGADO<\/p><p>Avocat, expert fiscal diplo\u0302me\u0301, associe\u0301 aupre\u0300s de l\u2019Etude Lenoir Delgado &amp; Associe\u0301s SA<\/p><p>RACHID BOSS<\/p><p>Avocat, collaborateur aupre\u0300s de l\u2019Etude Lenoir Delgado &amp; Associe\u0301s SA<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80e9922 elementor-widget elementor-widget-text-editor\" data-id=\"80e9922\" data-element_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<div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><p>Cette contribution dresse un aperc\u0327u des diffe\u0301rentes conside\u0301rations fiscales a\u0300 prendre en compte lors de la structuration juridique de l\u2019activite\u0301 de l\u2019avocat, du point de vue de l\u2019impo\u0302t sur le revenu et sur la fortune. Des aspects d\u2019assurances sociales (1er et 2e pilier) seront e\u0301galement aborde\u0301s. La proble\u0301matique de l\u2019estimation des titres d\u2019une socie\u0301te\u0301 d\u2019avocats est e\u0301galement traite\u0301e de manie\u0300re succincte, et nous ouvrons la re\u0301flexion sur la mise en place de structures holding pour les avocats.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de4c00a elementor-widget elementor-widget-coachfocus_core_button\" data-id=\"de4c00a\" data-element_type=\"widget\" data-widget_type=\"coachfocus_core_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<a class=\"qodef-shortcode qodef-m  qodef-button qodef-layout--filled qodef-html--link\" href=\"https:\/\/forum-sav-fsa.ch\/wp-content\/uploads\/2023\/03\/Le-choix-de-la-structure-juridique-lors-de-la-creation-dune-etude-davocats-\u2013-Panorama-des-consequences-fiscales_AR-2022-06-07.pdf\" target=\"_blank\"  >\n\t<span class=\"qodef-m-text\">T\u00e9l\u00e9charger le dossier<\/span>\n<\/a>\n\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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>AURE\u0301LIEN BARAKAT Avocat, docteur en droit, expert fiscal diplo\u0302me\u0301, charge\u0301 de cours en droit fiscal a\u0300 UniDistance, associe\u0301 aupre\u0300s de l\u2019E\u0301tude Lenoir Delgado &amp; Associe\u0301s SA LIONEL DELGADO Avocat, expert fiscal diplo\u0302me\u0301, associe\u0301 aupre\u0300s de l\u2019Etude Lenoir Delgado &amp; Associe\u0301s SA RACHID BOSS Avocat, collaborateur aupre\u0300s de l\u2019Etude Lenoir Delgado &amp; Associe\u0301s SA Cette contribution [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[117],"tags":[],"class_list":["post-32752","post","type-post","status-publish","format-standard","hentry","category-ressources-en-francais-en"],"_links":{"self":[{"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/posts\/32752","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/comments?post=32752"}],"version-history":[{"count":0,"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/posts\/32752\/revisions"}],"wp:attachment":[{"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/media?parent=32752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/categories?post=32752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/tags?post=32752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}