{"id":22899,"date":"2025-10-04T09:05:39","date_gmt":"2025-10-04T07:05:39","guid":{"rendered":"https:\/\/projet.helpfrontaliers.ch\/?page_id=22899"},"modified":"2026-03-21T18:52:15","modified_gmt":"2026-03-21T17:52:15","slug":"fiscalite-des-frontaliers","status":"publish","type":"page","link":"https:\/\/helpfrontaliers.ch\/en\/frontaliers\/fiscalite-des-frontaliers\/","title":{"rendered":"Taxation of cross-border commuters"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"22899\" class=\"elementor elementor-22899\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2041aba1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2041aba1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-50 elementor-top-column elementor-element elementor-element-408979c7\" data-id=\"408979c7\" 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-3538c29c elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"3538c29c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3653503e elementor-widget elementor-widget-heading\" data-id=\"3653503e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Fiscalit\u00e9 des frontaliers : comparaison des cantons suisses <\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f9925dd elementor-widget elementor-widget-spacer\" data-id=\"7f9925dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-45f46689 elementor-widget elementor-widget-text-editor\" data-id=\"45f46689\" 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<p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Lorsqu\u2019on travaille en Suisse, la fiscalit\u00e9 varie selon le canton d\u2019emploi.<\/span><br \/>Certains cantons imposent les revenus en France, d\u2019autres en Suisse via un pr\u00e9l\u00e8vement \u00e0 la source. Voici un guide pour comprendre et \u00e9viter la double imposition.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1dab084c elementor-widget elementor-widget-spacer\" data-id=\"1dab084c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"gt3-core-button--alignment_inline elementor-element elementor-element-4e4c9ca elementor-widget__width-initial elementor-widget elementor-widget-gt3-core-button\" data-id=\"4e4c9ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"gt3-core-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<div class=\"gt3_module_button_elementor size_custom alignment_inline button_icon_none hover_type5 rounded\">\r\n\t\t<a class=\"button_size_elementor_custom alignment_inline border_icon_none hover_type5 btn_icon_position_left\" href=\"https:\/\/calendly.com\/sk-clarisse-duval\/analyse-personnalisee-periode-fiscale\" target=\"_blank\" rel=\"noopener\">\r\n\t\t\t\t<span class=\"gt3_module_button__container\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor_gt3_btn_text\">Prendre RDV<\/span>\t\t\t\t\t\t<span class=\"gt3_module_button__cover front\"><\/span>\r\n\t\t\t\t\t\t<span class=\"gt3_module_button__cover back\"><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t<\/a>\r\n\t<\/div>\r\n\r\n<script type=\"application\/json\" id=\"settings--4e4c9ca\">[]<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"gt3-core-button--alignment_inline elementor-element elementor-element-2e082b34 elementor-widget elementor-widget-gt3-core-button\" data-id=\"2e082b34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"gt3-core-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<div class=\"gt3_module_button_elementor size_custom alignment_inline button_icon_none hover_type5 rounded\">\r\n\t\t<a class=\"button_size_elementor_custom alignment_inline border_icon_none hover_type5 btn_icon_position_left\" href=\"\/en\/nous-contacter\/\">\r\n\t\t\t\t<span class=\"gt3_module_button__container\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor_gt3_btn_text\">Contact<\/span>\t\t\t\t\t\t<span class=\"gt3_module_button__cover front\"><\/span>\r\n\t\t\t\t\t\t<span class=\"gt3_module_button__cover back\"><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t<\/a>\r\n\t<\/div>\r\n\r\n<script type=\"application\/json\" id=\"settings--2e082b34\">[]<\/script>\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-30297346\" data-id=\"30297346\" 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-602af89b elementor-widget elementor-widget-image\" data-id=\"602af89b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"480\" height=\"480\" src=\"https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/17-1-480x480.png\" class=\"attachment-gt3theme_mobile size-gt3theme_mobile wp-image-21874\" alt=\"\" srcset=\"https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/17-1-480x480.png 480w, https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/17-1-300x300.png 300w, https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/17-1-150x150.png 150w, https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/17-1-768x768.png 768w, https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/17-1.png 1000w\" sizes=\"(max-width: 480px) 100vw, 480px\" title=\"17\" \/>\t\t\t\t\t\t\t\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<div class=\"elementor-element elementor-element-52d6a83 e-flex e-con-boxed e-con e-parent\" data-id=\"52d6a83\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0feb397 elementor-widget elementor-widget-html\" data-id=\"0feb397\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- Code iframe avec auto-resize -->\r\n\r\n<iframe\r\n  id=\"simulateur-interet\"\r\n  src=\"https:\/\/global-simulation.ch\/help-frontaliers\/simulateur-impot-source\"\r\n  title=\"Simulateur d'Imp\u00f4t \u00e0 la Source\"\r\n  width=\"100%\"\r\n  style=\"    border: none;    border-radius: 12px;    box-shadow: 0 4px 6px rgba(0, 0, 0, 0.1);    max-width: 100%;  \"\r\n  allow=\"fullscreen\"\r\n  loading=\"lazy\"\r\n><\/iframe>\r\n\r\n<script src=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/iframe-resizer\/4.3.2\/iframeResizer.min.js\"><\/script>\r\n<script>\r\n  iFrameResize({ log: false }, '#simulateur-interet');\r\n<\/script>\r\n\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<div class=\"elementor-element elementor-element-a59744a e-flex e-con-boxed e-con e-parent\" data-id=\"a59744a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23ab68b elementor-widget elementor-widget-spacer\" data-id=\"23ab68b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\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<div class=\"elementor-element elementor-element-f904d22 e-flex e-con-boxed e-con e-parent\" data-id=\"f904d22\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ffe38c elementor-widget elementor-widget-heading\" data-id=\"6ffe38c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>L\u2019imposition en Suisse par canton<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-dda4847 elementor-widget elementor-widget-text-editor\" data-id=\"dda4847\" 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<p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">En Suisse, l\u2019imposition se fait en fonction du canton dans lequel vous exercez&#8230; Mais il peut y\u2019avoir certaines exceptions par lesquelles vous pouvez \u00eatre concern\u00e9es.<\/span><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none white-space-prewrap\"> <\/span><\/p>\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7cf615ee e-flex e-con-boxed e-con e-parent\" data-id=\"7cf615ee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-36e2921e e-con-full e-flex e-con e-child\" data-id=\"36e2921e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb6ef00 elementor-widget elementor-widget-image\" data-id=\"6cb6ef00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/elementor\/thumbs\/18-1-rc7ymptegh7qonty60j9oztxd0nqpcteuath4qya0c.png\" title=\"18\" alt=\"18\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c664091 e-con-full e-flex e-con e-child\" data-id=\"c664091\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-6898d6ba elementor-widget elementor-widget-text-editor\" data-id=\"6898d6ba\" 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<p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Selon les accords bilat\u00e9raux, huit cantons appliquent le r\u00e9gime de l\u2019imposition en France pour les frontaliers : Vaud, Valais, Neuch\u00e2tel, Jura, Berne, B\u00e2le-Ville, B\u00e2le-Campagne, et Soleure.<\/span><\/p><p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Le canton de Gen\u00e8ve, ainsi que tous les autres cantons non-signataires de l\u2019accord frontalier de 1983, imposent directement les salaires en Suisse via un pr\u00e9l\u00e8vement \u00e0 la source.<\/span><\/p><p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Il peut en revanche y\u2019avoir quelques exceptions a cette imposition.<\/span><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none white-space-prewrap\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-2a24dfc e-flex e-con-boxed e-con e-parent\" data-id=\"2a24dfc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50e4858 elementor-widget elementor-widget-heading\" data-id=\"50e4858\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Imposition en Suisse<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-66b1383 elementor-widget elementor-widget-text-editor\" data-id=\"66b1383\" 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<p class=\"cvGsUA direction-ltr align-center para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Certains cantons appliquent automatiquement une imposition en Suisse.<\/span><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none white-space-prewrap\"> <\/span><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><br \/>Cela cr\u00e9\u00e9e quelques particularit\u00e9s dans votre imposition.<\/span><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none white-space-prewrap\"> <\/span><\/p>\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cf24a70 e-flex e-con-boxed e-con e-parent\" data-id=\"cf24a70\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7bbc3d8 e-con-full e-flex e-con e-child\" data-id=\"7bbc3d8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af56a77 elementor-widget elementor-widget-html\" data-id=\"af56a77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n\r\n.hf-acc {\r\n  max-width: 560px !important;\r\n  font-family: 'Poppins', sans-serif !important;\r\n}\r\n\r\n.hf-acc-item {\r\n  background: #f5f5fe !important;\r\n  border-radius: 14px !important;\r\n  margin: 12px 0 !important;\r\n  border: 1px solid rgba(45,0,104,.08) !important;\r\n  overflow: hidden !important;\r\n}\r\n\r\n.hf-acc-head {\r\n  display: flex !important;\r\n  align-items: center !important;\r\n  justify-content: space-between !important;\r\n  gap: 12px !important;\r\n  padding: 14px 18px !important;\r\n  cursor: pointer !important;\r\n  position: relative !important;\r\n}\r\n\r\n.hf-acc-title {\r\n  color: #2d0068 !important;\r\n  font-weight: 700 !important;\r\n  font-size: 16px !important;\r\n}\r\n\r\n\r\n.hf-acc-icn {\r\n  width: 32px !important;\r\n  height: 32px !important;\r\n  flex: 0 0 32px !important;\r\n  object-fit: contain !important;\r\n  display: block !important;\r\n  background: none !important;\r\n  border: none !important;\r\n  box-shadow: none !important;\r\n  outline: none !important;\r\n  padding: 0 !important;\r\n  margin: 0 !important;\r\n}\r\n\r\n\r\n.hf-acc-item:not(.open) .hf-acc-icn {\r\n  transform: scale(1.2) !important;\r\n  transform-origin: center !important;\r\n  background: transparent !important;\r\n  background-color: transparent !important;\r\n  filter: none !important;\r\n}\r\n\r\n\r\n.hf-acc-item.open .hf-acc-icn {\r\n  transform: none !important;\r\n  background: transparent !important;\r\n  background-color: transparent !important;\r\n  filter: none !important;\r\n}\r\n\r\n\r\n.hf-acc-body {\r\n  display: none !important;\r\n  padding: 0 18px 16px !important;\r\n  color: #2a3997 !important;\r\n  font-weight: 400 !important;\r\n  font-size: 15px !important;\r\n  line-height: 1.6 !important;\r\n}\r\n.hf-acc-item.open .hf-acc-body {\r\n  display: block !important;\r\n}\r\n\r\n.hf-acc-head::before,\r\n.hf-acc-head::after {\r\n  content: none !important;\r\n  background: none !important;\r\n  border: none !important;\r\n  box-shadow: none !important;\r\n  display: none !important;\r\n}\r\n\r\n\r\n.hf-btn { display: inline-block; margin-top: 10px; padding: 6px 18px; background: #234981; color: #fff; border-radius: 8px; text-decoration: none; font-weight: 600; transition: background .2s; font-size: 14px; } \r\n\r\n\r\n<\/style>\r\n<div class=\"hf-acc\">\r\n  <div class=\"hf-acc-item open\">\r\n    <div class=\"hf-acc-head\">\r\n      <span class=\"hf-acc-title\">Cantons<\/span>\r\n      <img class=\"hf-acc-icn\" src=\"\/wp-content\/uploads\/2025\/09\/top.png\" alt=\"\" decoding=\"async\" \/>\r\n    <\/div>\r\n    <div class=\"hf-acc-body\">\r\n      <ul>\r\n          <li>Gen\u00e8ve<\/li>\r\n          <li>Fribourg<\/li>\r\n          <li>Argovie<\/li>\r\n      <\/ul>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"hf-acc-item\">\r\n    <div class=\"hf-acc-head\">\r\n      <span class=\"hf-acc-title\">Pr\u00e9l\u00e8vement \u00e0 la source<\/span>\r\n      <img class=\"hf-acc-icn\" src=\"\/wp-content\/uploads\/2025\/09\/bottom.png\" alt=\"\" decoding=\"async\" \/>\r\n    <\/div>\r\n    <div class=\"hf-acc-body\">\r\n      Vous \u00eates pr\u00e9lev\u00e9 directement \u00e0 la source sur votre fiche de salaire.\r\n    <\/div>\r\n  <\/div>\r\n\r\n\r\n  <div class=\"hf-acc-item\">\r\n    <div class=\"hf-acc-head\">\r\n      <span class=\"hf-acc-title\">D\u00e9claration en France<\/span>\r\n      <img class=\"hf-acc-icn\" src=\"\/wp-content\/uploads\/2025\/09\/bottom.png\" alt=\"\" decoding=\"async\" \/>\r\n    <\/div>\r\n    <div class=\"hf-acc-body\">\r\n      La d\u00e9claration en France est obligatoire !\r\n    <\/div>\r\n  <\/div>\r\n\r\n\r\n    <div class=\"hf-acc-item\">\r\n    <div class=\"hf-acc-head\">\r\n      <span class=\"hf-acc-title\">Conditions \/ Exceptions<\/span>\r\n      <img class=\"hf-acc-icn\" src=\"\/wp-content\/uploads\/2025\/09\/bottom.png\" alt=\"\" decoding=\"async\" \/>\r\n    <\/div>\r\n    <div class=\"hf-acc-body\">\r\n      Aucune exception n'est faites pour les frontaliers dans un canton avec une imposition en Suisse.\r\n    <\/div>\r\n  <\/div>\r\n\r\n\r\n    <div class=\"hf-acc-item\">\r\n    <div class=\"hf-acc-head\">\r\n      <span class=\"hf-acc-title\">Simulations fiscales<\/span>\r\n      <img class=\"hf-acc-icn\" src=\"\/wp-content\/uploads\/2025\/09\/bottom.png\" alt=\"\" decoding=\"async\" \/>\r\n    <\/div>\r\n    <div class=\"hf-acc-body\">\r\n    R\u00e9alisez une simulation et calculez le montant d'imp\u00f4t total \u00e0 payer.\r\n    <br><br>\r\n    <a href=\"https:\/\/global-simulation.ch\/help-frontaliers\/simulateur-impot-source\" class=\"hf-btn\" target=\"_blank\" rel=\"noopener\">Simulation <\/a>\r\n    <\/div>\r\n  <\/div>\r\n\r\n<\/div>\r\n\r\n<script>\r\ndocument.addEventListener('DOMContentLoaded', function(){\r\n  const TOP = '\/wp-content\/uploads\/2025\/09\/top.png';\r\n  const BOT = '\/wp-content\/uploads\/2025\/09\/bottom.png';\r\n\r\n  const items = document.querySelectorAll('.hf-acc-item');\r\n  function setIcons(){\r\n    items.forEach(it=>{\r\n      const icn = it.querySelector('.hf-acc-icn');\r\n      if(!icn) return;\r\n      icn.src = it.classList.contains('open') ? 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src=\"https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/3-2-480x480.png\" class=\"attachment-gt3theme_mobile size-gt3theme_mobile wp-image-21857\" alt=\"\" srcset=\"https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/3-2-480x480.png 480w, https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/3-2-300x300.png 300w, https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/3-2-150x150.png 150w, https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/3-2-768x768.png 768w, https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/3-2.png 1000w\" sizes=\"(max-width: 480px) 100vw, 480px\" title=\"3\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-6985f62 e-flex e-con-boxed e-con e-parent\" data-id=\"6985f62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b562ff3 elementor-widget elementor-widget-spacer\" data-id=\"b562ff3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\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<div class=\"elementor-element elementor-element-690a960 e-flex e-con-boxed e-con e-parent\" data-id=\"690a960\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ae0cef elementor-widget elementor-widget-heading\" data-id=\"3ae0cef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Imposition en France<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-4f08943 elementor-widget elementor-widget-text-editor\" data-id=\"4f08943\" 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<p class=\"cvGsUA direction-ltr align-center para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Certains cantons appliquent automatiquement une imposition en France.<\/span><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none white-space-prewrap\"> <\/span><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><br \/>Cela facilite dans la majorit\u00e9 des cas le fonctionnement de votre imposition.<\/span><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none white-space-prewrap\"> <\/span><\/p>\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e0dd493 e-flex e-con-boxed e-con e-parent\" data-id=\"e0dd493\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-09e83c6 e-con-full e-flex e-con e-child\" data-id=\"09e83c6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a52ad49 elementor-widget elementor-widget-image\" data-id=\"a52ad49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"480\" height=\"480\" src=\"https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/2-1-480x480.png\" class=\"attachment-gt3theme_mobile size-gt3theme_mobile wp-image-21856\" alt=\"\" srcset=\"https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/2-1-480x480.png 480w, https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/2-1-300x300.png 300w, https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/2-1-150x150.png 150w, https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/2-1-768x768.png 768w, https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/09\/2-1.png 1000w\" sizes=\"(max-width: 480px) 100vw, 480px\" title=\"2\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-82e4e25 e-con-full e-flex e-con e-child\" data-id=\"82e4e25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2396f00 elementor-widget elementor-widget-html\" data-id=\"2396f00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n  \r\n.hf-acc {\r\n  max-width: 560px !important;\r\n  font-family: 'Poppins', sans-serif !important;\r\n}\r\n\r\n.hf-acc-item {\r\n  background: #f5f5fe !important;\r\n  border-radius: 14px !important;\r\n  margin: 12px 0 !important;\r\n  border: 1px solid rgba(45,0,104,.08) !important;\r\n  overflow: hidden !important;\r\n}\r\n\r\n.hf-acc-head {\r\n  display: flex !important;\r\n  align-items: center !important;\r\n  justify-content: space-between !important;\r\n  gap: 12px !important;\r\n  padding: 14px 18px !important;\r\n  cursor: pointer !important;\r\n  position: relative !important;\r\n}\r\n\r\n.hf-acc-title {\r\n  color: #2d0068 !important;\r\n  font-weight: 700 !important;\r\n  font-size: 16px !important;\r\n}\r\n\r\n.hf-acc-icn {\r\n  width: 32px !important;\r\n  height: 32px !important;\r\n  flex: 0 0 32px !important;\r\n  object-fit: contain !important;\r\n  display: block !important;\r\n  background: none !important;\r\n  border: none !important;\r\n  box-shadow: none !important;\r\n  outline: none !important;\r\n  padding: 0 !important;\r\n  margin: 0 !important;\r\n}\r\n\r\n\r\n.hf-acc-item:not(.open) .hf-acc-icn {\r\n  transform: scale(1.2) !important;\r\n  transform-origin: center !important;\r\n  background: transparent !important;\r\n  background-color: transparent !important;\r\n  filter: none !important;\r\n}\r\n\r\n\r\n.hf-acc-item.open .hf-acc-icn {\r\n  transform: none !important;\r\n  background: transparent !important;\r\n  background-color: transparent !important;\r\n  filter: none !important;\r\n}\r\n\r\n.hf-acc-body {\r\n  display: none !important;\r\n  padding: 0 18px 16px !important;\r\n  color: #2a3997 !important;\r\n  font-weight: 400 !important;\r\n  font-size: 15px !important;\r\n  line-height: 1.6 !important;\r\n}\r\n.hf-acc-item.open .hf-acc-body {\r\n  display: block !important;\r\n}\r\n\r\n.hf-acc-head::before,\r\n.hf-acc-head::after {\r\n  content: none !important;\r\n  background: none !important;\r\n  border: none !important;\r\n  box-shadow: none !important;\r\n  display: none !important;\r\n}\r\n\r\n\r\n.hf-btn { display: inline-block; margin-top: 10px; padding: 6px 18px; background: #234981; color: #fff; border-radius: 8px; text-decoration: none; font-weight: 600; transition: background .2s; font-size: 14px; } \r\n\r\n\r\n.hf-acc-body ul{\r\n  margin: 6px 0 0 !important;\r\n  padding-left: 18px !important;      \r\n  list-style: disc !important;\r\n  columns: 2 !important;               \r\n  column-gap: 24px !important;\r\n}\r\n\r\n.hf-acc-body li{\r\n  margin: 0 0 4px 0 !important;        \r\n  padding: 0 !important;\r\n  line-height: 1.35 !important;     \r\n  break-inside: avoid-column !important;\r\n  color: #2a3997 !important;\r\n  font-size: 15px !important;\r\n  font-weight: 400 !important;\r\n}\r\n\r\n@media (max-width: 720px){\r\n  .hf-acc-body ul{\r\n    columns: 1 !important;\r\n  }\r\n}\r\n\r\n.hf-acc-item.open .hf-acc-body{\r\n  padding: 8px 18px 12px !important;\r\n}\r\n\r\n<\/style>\r\n\r\n<div class=\"hf-acc\">\r\n  <div class=\"hf-acc-item open\">\r\n    <div class=\"hf-acc-head\">\r\n      <span class=\"hf-acc-title\">Cantons<\/span>\r\n      <img class=\"hf-acc-icn\" src=\"\/wp-content\/uploads\/2025\/09\/top.png\" alt=\"\" decoding=\"async\" \/>\r\n    <\/div>\r\n    <div class=\"hf-acc-body\">\r\n      <ul>\r\n          <li>Vaud<\/li>\r\n          <li>Valais<\/li>\r\n          <li>Bale<\/li>\r\n          <li>Jura <\/li>\r\n          <li>Neuch\u00e2tel<\/li>\r\n          <li>Jura<\/li>\r\n          <li>Soleure<\/li>\r\n          <li>Berne<\/li>\r\n      <\/ul>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"hf-acc-item\">\r\n    <div class=\"hf-acc-head\">\r\n      <span class=\"hf-acc-title\">Pr\u00e9l\u00e8vement \u00e0 la source<\/span>\r\n      <img class=\"hf-acc-icn\" src=\"\/wp-content\/uploads\/2025\/09\/bottom.png\" alt=\"\" decoding=\"async\" \/>\r\n    <\/div>\r\n    <div class=\"hf-acc-body\">\r\n      Aucun pr\u00e9l\u00e8vement \u00e0 la source en Suisse.\r\n    <\/div>\r\n  <\/div>\r\n\r\n\r\n  <div class=\"hf-acc-item\">\r\n    <div class=\"hf-acc-head\">\r\n      <span class=\"hf-acc-title\">D\u00e9claration en France<\/span>\r\n      <img class=\"hf-acc-icn\" src=\"\/wp-content\/uploads\/2025\/09\/bottom.png\" alt=\"\" decoding=\"async\" \/>\r\n    <\/div>\r\n    <div class=\"hf-acc-body\">\r\n      La d\u00e9claration est obligatoire si vous r\u00e9sidez en France.\r\n    <\/div>\r\n  <\/div>\r\n\r\n\r\n    <div class=\"hf-acc-item\">\r\n    <div class=\"hf-acc-head\">\r\n      <span class=\"hf-acc-title\">Conditions \/ Exceptions<\/span>\r\n      <img class=\"hf-acc-icn\" src=\"\/wp-content\/uploads\/2025\/09\/bottom.png\" alt=\"\" decoding=\"async\" \/>\r\n    <\/div>\r\n    <div class=\"hf-acc-body\">\r\n      Sauf si nationalit\u00e9 Suisse, employeur public, r\u00e9sidence en Suisse ou > 45 nuits \/ an\r\n    <\/div>\r\n  <\/div>\r\n\r\n\r\n    <div class=\"hf-acc-item\">\r\n    <div class=\"hf-acc-head\">\r\n      <span class=\"hf-acc-title\">Simulations fiscales<\/span>\r\n      <img class=\"hf-acc-icn\" src=\"\/wp-content\/uploads\/2025\/09\/bottom.png\" alt=\"\" decoding=\"async\" \/>\r\n    <\/div>\r\n    <div class=\"hf-acc-body\">\r\n    R\u00e9alisez une simulation et calculez le montant d'imp\u00f4t total \u00e0 payer.\r\n    <br><br>\r\n    <a href=\"https:\/\/global-simulation.ch\/help-frontaliers\/simulateur-impot-france\" class=\"hf-btn\" target=\"_blank\" rel=\"noopener\">Simulation<\/a>\r\n    <\/div>\r\n  <\/div>\r\n\r\n<\/div>\r\n\r\n<script>\r\ndocument.addEventListener('DOMContentLoaded', function(){\r\n  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opacity:.92; }\r\n\r\n  \/* ===== Responsive ===== *\/\r\n  @media (max-width:1024px){\r\n    .lf-card{padding:34px 26px 30px;border-radius:24px;}\r\n    .lf-logo{width:180px;margin-bottom:26px;}\r\n    .lf-title{font-size:18px !important;margin-bottom:18px;}\r\n    .lf-cta{margin-top:28px;} \r\n    .lf-cta .hf-btn{margin:12px auto 0;padding:6px 26px;font-size:15px;}\r\n  }\r\n\r\n  @media (max-width:720px){\r\n    .lf-coverage{padding:16px 6px;}\r\n    .lf-card{padding:24px 10px;border-radius:22px;}\r\n    .lf-logo{width:150px;margin-bottom:24px;}\r\n    .lf-title{font-size:17px !important;margin-bottom:14px;}\r\n    .lf-intro{font-size:15px;line-height:1.65;}\r\n    .lf-cta{margin-top:28px;}\r\n    .lf-cta .hf-btn{padding:4px 20px;}\r\n  }\r\n\r\n.lf-coverage{\r\n  padding-left: 8px !important;\r\n  padding-right: 8px !important;\r\n}\r\n\r\n.lf-card{\r\n  padding-left: 38px !important;\r\n  padding-right: 38px !important;\r\n}\r\n\r\n.lf-body{\r\n  padding-left: 6px !important;\r\n  padding-right: 6px !important;\r\n}\r\n\r\n.lf-intro{\r\n  max-width: none !important;\r\n  padding-left: 4px !important;\r\n  padding-right: 4px !important;\r\n}\r\n\r\n@media (max-width:720px){\r\n  .lf-coverage{ padding: 12px 4px !important; }\r\n  .lf-card{ padding: 20px 10px !important; }\r\n  .lf-body{ padding: 0 4px !important; }\r\n  .lf-intro{ padding: 0 2px !important; }\r\n}\r\n\r\n<\/style>\r\n\r\n<section class=\"lf-coverage\" aria-labelledby=\"lf-title\">\r\n  <article class=\"lf-card\">\r\n    <img decoding=\"async\" class=\"lf-logo\" src=\"https:\/\/helpfrontaliers.ch\/wp-content\/uploads\/2025\/11\/Bleu_net_fond_blanc.jpeg-removebg-preview-1.png\" alt=\"2D Conseils \u2013 Mettons votre avenir en perspectives\">\r\n\r\n    <div class=\"lf-body\">\r\n      <h2 id=\"lf-title\" class=\"lf-title\">Construisez un avenir financier serein !<\/h2>\r\n\r\n      <p class=\"lf-intro\">\r\n       SwissKap accompagne les frontaliers et les r\u00e9sidents suisses dans l\u2019optimisation de leur situation fiscale.\r\nGr\u00e2ce \u00e0 une expertise approfondie en fiscalit\u00e9 suisse et transfrontali\u00e8re, SwissKap analyse chaque situation afin de mettre en place des strat\u00e9gies fiscales personnalis\u00e9es, int\u00e9grant d\u00e9clarations d\u2019imp\u00f4ts, d\u00e9ductions, pr\u00e9voyance et conventions fiscales, dans le respect du cadre l\u00e9gal. L\u2019objectif : r\u00e9duire durablement la charge fiscale tout en assurant une gestion sereine et conforme.<br\r\n      <\/p>\r\n\r\n      <div class=\"lf-cta\">\r\n        <a class=\"hf-btn\" href=\"https:\/\/calendly.com\/sk-clarisse-duval\/analyse-personnalisee-periode-fiscale \" target=\"_blank\" rel=\"noopener\">Prendre rendez-vous<\/a>\r\n      <\/div>\r\n\r\n    <\/div>\r\n  <\/article>\r\n<\/section>\r\n\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<div class=\"elementor-element elementor-element-f3751bc e-flex e-con-boxed e-con e-parent\" data-id=\"f3751bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-503c985 elementor-widget elementor-widget-spacer\" data-id=\"503c985\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\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<div class=\"elementor-element elementor-element-7a93851 e-flex e-con-boxed e-con e-parent\" data-id=\"7a93851\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e8d4e1 elementor-widget elementor-widget-heading\" data-id=\"0e8d4e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>D\u00e9tails compl\u00e9mentaires<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-c51c801 elementor-widget elementor-widget-text-editor\" data-id=\"c51c801\" 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<p class=\"cvGsUA direction-ltr align-center para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Les exceptions peuvent repr\u00e9senter certaines difficult\u00e9s de compr\u00e9hension pour les frontaliers impos\u00e9s en France. Certaines d\u00e9marches sont obligatoires pour l\u2019administration fiscale fran\u00e7aise.<\/span><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none white-space-prewrap\"> <\/span><\/p>\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fad87d4 e-con-full e-flex e-con e-parent\" data-id=\"fad87d4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-88a0957 elementor-widget elementor-widget-html\" data-id=\"88a0957\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n\r\n.hf-section3{\r\n  --panel:#f5f5fe;\r\n  --card:#fff;\r\n  --stroke:#1d1f63;      \r\n  --text:#1d1f63;\r\n  --body:#2b2f7a;\r\n  --radius:16px;\r\n\r\n  background:var(--panel);\r\n  padding:28px 18px;\r\n  border-radius:16px;\r\n  font-family:'Poppins', system-ui, -apple-system, Segoe UI, Roboto, Arial, sans-serif;\r\n}\r\n\r\n.hf-cards3{\r\n  max-width:1180px;\r\n  margin:0 auto;\r\n  display:grid;\r\n  grid-template-columns:1fr; \r\n  gap:24px;\r\n}\r\n@media (min-width:768px){\r\n  .hf-cards3{ grid-template-columns:1fr 1fr; }\r\n}\r\n.hf-span-2{ grid-column:1 \/ -1; }\r\n\r\n.hf-card3{\r\n  position:relative;\r\n  background:var(--card);\r\n  border:1.5px solid var(--stroke);\r\n  border-radius:var(--radius);\r\n  padding:26px 28px;\r\n  text-align:center;\r\n  box-shadow:\r\n    0 4px 10px rgba(21,24,74,.06),   \r\n    0 3px 0 0 #f06449,           \r\n    3px 0 0 0 #ff8a3d;             \r\n}\r\n\r\n\/* titres + texte *\/\r\n.hf-card3 h3{\r\n  margin:0 0 12px;\r\n  font-size:17px;\r\n  line-height:1.25;\r\n  font-weight:700;\r\n  color:var(--text);\r\n}\r\n.hf-card3 p{\r\n  margin:0;\r\n  font-size:16px;\r\n  line-height:1.65;\r\n  color:var(--body);\r\n}\r\n\r\n.hf-card3::after{ content:none !important; }\r\n\r\n@media (max-width:768px){\r\n  .hf-card3 h3{\r\n    font-size:15px;\r\n  \r\n}\r\n\r\n<\/style>\r\n\r\n\r\n<section class=\"hf-section3\">\r\n  <div class=\"hf-cards3\">\r\n\r\n   <article class=\"hf-card3\">\r\n      <h3>Attestation de r\u00e9sidence fiscale (2041-AS)<\/h3>\r\n      <p>Remettez le formulaire 2041-AS \u00e0 l\u2019employeur suisse pour \u00e9viter le pr\u00e9l\u00e8vement \u00e0 la source, notamment dans les cantons impos\u00e9s en France.<\/p>\r\n    <\/article>\r\n\r\n    <article class=\"hf-card3\">\r\n      <h3>Convention fiscale & accord frontalier<\/h3>\r\n      <p>Deux dispositifs encadrent le r\u00e9gime : la convention de 1966 et l\u2019accord frontalier de 1983, adapt\u00e9s r\u00e9cemment pour int\u00e9grer le t\u00e9l\u00e9travail.<\/p>\r\n    <\/article>\r\n\r\n    <article class=\"hf-card3\">\r\n      <h3>Conditions \u00e0 respecter pour le statut de frontalier<\/h3>\r\n      <p>Retour quasi-quotidien en France, maximum ~45 nuits\/an pass\u00e9es en Suisse, pas de r\u00e9sidence hebdomadaire en Suisse pour conserver le r\u00e9gime favorable.<\/p>\r\n    <\/article>\r\n\r\n    <article class=\"hf-card3\">\r\n      <h3>T\u00e9l\u00e9travail : nouvelles r\u00e8gles depuis 2025<\/h3>\r\n      <p>Les accords France\u2013Suisse permettent de prendre en compte le t\u00e9l\u00e9travail. L\u2019accord transitoire a \u00e9t\u00e9 prolong\u00e9 jusqu\u2019au 31 d\u00e9cembre 2025.<\/p>\r\n    <\/article>\r\n\r\n    <article class=\"hf-card3 hf-span-2\">\r\n      <h3>Cr\u00e9dits et d\u00e9ductions<\/h3>\r\n      <p>D\u00e9duction forfaitaire de 10 % (jusqu\u2019\u00e0 ~12 829 \u20ac), frais r\u00e9els, heures sup\u2019 exon\u00e9r\u00e9es (jusqu\u2019\u00e0 5 000 \u20ac selon canton), et statut de quasi-r\u00e9sident (notamment \u00e0 Gen\u00e8ve) ouvrant des d\u00e9ductions suppl\u00e9mentaires.<\/p>\r\n    <\/article>\r\n\r\n  <\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25e7971 elementor-widget elementor-widget-spacer\" data-id=\"25e7971\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-264ddcb e-flex e-con-boxed e-con e-parent\" data-id=\"264ddcb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d26044a elementor-widget elementor-widget-html\" data-id=\"d26044a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n\r\n.hf-summary{\r\n  --bg:#234981;        \r\n  --text:#fff;\r\n  --radius:18px;\r\n  --maxw:1800px;\r\n  --padX:28px;\r\n  --padY:26px;\r\n\r\n  display:flex; justify-content:center;\r\n  padding:14px 16px;              \r\n  font-family:'Poppins',sans-serif;\r\n}\r\n\r\n.hf-summary-inner{\r\n  width:100%;\r\n  max-width:var(--maxw);\r\n  background:var(--bg);\r\n  color:var(--text);\r\n  border-radius:var(--radius);\r\n  border:1.5px solid rgba(255,255,255,.35);     \r\n  box-shadow:0 12px 26px rgba(11,22,44,.18);    \r\n  padding:var(--padY) var(--padX);\r\n  text-align:center;\r\n}\r\n\r\n.hf-summary-icon{\r\n  display:block;\r\n  margin:6px auto 10px;\r\n  filter:brightness(0) invert(1); \r\n}\r\n\r\n.hf-summary h3{\r\n  margin:0 0 14px;\r\n  font-weight:800;\r\n  font-size:24px;                 \r\n  line-height:1.2;\r\n  color:var(--text);\r\n}\r\n\r\n.hf-summary p{\r\n  margin:0 auto;\r\n  max-width:92ch;               \r\n  font-size:16px;\r\n  line-height:1.75;\r\n  color:var(--text);\r\n}\r\n\r\n.hf-summary-btn{\r\n  display:inline-block;\r\n  margin-top:22px;\r\n  padding:6px 26px;\r\n  background:#ffffff;\r\n  color:#1d2c55;                  \r\n  border:2px solid rgba(0,0,0,.08);\r\n  border-radius:12px;               \r\n  font-weight:700;\r\n  font-size:15.5px;\r\n  text-decoration:none;\r\n  box-shadow:0 8px 16px rgba(0,0,0,.12);\r\n  transition:transform .15s ease, box-shadow .15s ease, background .15s ease;\r\n}\r\n.hf-summary-btn:hover{\r\n  transform:translateY(-1px);\r\n  box-shadow:0 12px 22px rgba(0,0,0,.14);\r\n}\r\n.hf-summary-btn:active{\r\n  transform:translateY(0);\r\n  box-shadow:0 6px 14px rgba(0,0,0,.12);\r\n}\r\n\r\n@media (max-width:1024px){\r\n  .hf-summary{ padding:12px; }\r\n  .hf-summary h3{ font-size:22px; }\r\n}\r\n@media (max-width:768px){\r\n  .hf-summary-inner{ padding:20px 16px; }\r\n  .hf-summary h3{ font-size:20px; }\r\n  .hf-summary p{ font-size:15px; line-height:1.6; }\r\n  .hf-summary-btn{ padding:10px 22px; font-size:15px; }\r\n}\r\n\r\n<\/style>\r\n\r\n\r\n<div class=\"hf-summary\">\r\n  <div class=\"hf-summary-inner\">\r\n    <img loading=\"lazy\" decoding=\"async\" class=\"hf-summary-icon\" src=\"\/wp-content\/uploads\/2025\/09\/26-1.png\" alt=\"\" aria-hidden=\"true\" width=\"46\" height=\"46\">\r\n\r\n    <h3>En r\u00e9sum\u00e9<\/h3>\r\n\r\n    <p>\r\n      La fiscalit\u00e9 des frontaliers d\u00e9pend directement du canton d\u2019exercice.\r\n      Huit cantons appliquent l\u2019imposition en France sous conditions, tandis que Gen\u00e8ve et\r\n      les autres cantons pr\u00e9l\u00e8vent \u00e0 la source, avec d\u00e9claration en France pour \u00e9viter la\r\n      double imposition. Ces diff\u00e9rences sont essentielles pour anticiper sa charge fiscale,\r\n      optimiser ses d\u00e9ductions et \u00e9viter les erreurs. Avec un accompagnement adapt\u00e9,\r\n      vous b\u00e9n\u00e9ficiez d\u2019une expertise sur mesure selon votre situation.\r\n    <\/p>\r\n\r\n    <a class=\"hf-summary-btn\" href=\"\/en\/simulateurs\/\">Simulation<\/a>\r\n  <\/div>\r\n<\/div>\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<div class=\"elementor-element elementor-element-68d354b4 e-flex e-con-boxed e-con e-parent\" data-id=\"68d354b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0e7ece elementor-widget elementor-widget-spacer\" data-id=\"e0e7ece\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\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":"<p>Fiscalit\u00e9 des frontaliers : comparaison des cantons suisses Lorsqu\u2019on travaille en Suisse, la fiscalit\u00e9 varie selon le canton d\u2019emploi.Certains cantons imposent les revenus en France, d\u2019autres en Suisse via un pr\u00e9l\u00e8vement \u00e0 la source. Voici un guide pour comprendre et \u00e9viter la double imposition. Prendre RDV Contact L\u2019imposition en Suisse par canton En Suisse, l\u2019imposition [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":29246,"parent":20445,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-22899","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/helpfrontaliers.ch\/en\/wp-json\/wp\/v2\/pages\/22899","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpfrontaliers.ch\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/helpfrontaliers.ch\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/helpfrontaliers.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/helpfrontaliers.ch\/en\/wp-json\/wp\/v2\/comments?post=22899"}],"version-history":[{"count":3,"href":"https:\/\/helpfrontaliers.ch\/en\/wp-json\/wp\/v2\/pages\/22899\/revisions"}],"predecessor-version":[{"id":111161,"href":"https:\/\/helpfrontaliers.ch\/en\/wp-json\/wp\/v2\/pages\/22899\/revisions\/111161"}],"up":[{"embeddable":true,"href":"https:\/\/helpfrontaliers.ch\/en\/wp-json\/wp\/v2\/pages\/20445"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/helpfrontaliers.ch\/en\/wp-json\/wp\/v2\/media\/29246"}],"wp:attachment":[{"href":"https:\/\/helpfrontaliers.ch\/en\/wp-json\/wp\/v2\/media?parent=22899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}