Bénéfices de liquidation selon articles 33b al. 2 LF et 37b LIFD
Bénéfices de liquidation selon articles 33b al. 2 LF et 37b LIFD
Bénéfices de liquidation selon articles 33b al. 2 LF et 37b LIFD
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<strong>Bénéfices</strong> <strong>de</strong> <strong>liquidation</strong> <strong>selon</strong> <strong>articles</strong> <strong>33b</strong> <strong>al</strong>. 2 <strong>LF</strong> <strong>et</strong> <strong>37b</strong> <strong>LIFD</strong><br />
Cas No 1 Solution<br />
Années<br />
précé<strong>de</strong>ntes<br />
RO 2011 RO 2012<br />
Revenus totaux 430'000 1'050'000<br />
BN<br />
<strong>de</strong> <strong>liquidation</strong><br />
dont RL -200'000 -800'000 1'000'000<br />
RO 230'000 250'000<br />
Report <strong>de</strong> pertes -400'000 -230'000 -170'000<br />
Revenu ordinaire<br />
après report pertes<br />
BN <strong>de</strong> <strong>liquidation</strong><br />
après report pertes<br />
0 80'000<br />
1'000'000<br />
. /. Cotisations AVS 0 -8'000 -100'000<br />
Revenus imposables<br />
(RO <strong>et</strong> BN)<br />
0 72'000 900'000<br />
21
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