{"id":2585,"date":"2023-11-27T14:23:05","date_gmt":"2023-11-27T13:23:05","guid":{"rendered":"https:\/\/www.etude-avocats-lausanne.ch\/?page_id=2585"},"modified":"2024-06-22T14:18:33","modified_gmt":"2024-06-22T12:18:33","slug":"capital-tax","status":"publish","type":"page","link":"https:\/\/www.etude-avocats-lausanne.ch\/en\/capital-tax\/","title":{"rendered":"Capital tax"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2585\" class=\"elementor elementor-2585\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<header class=\"elementor-section elementor-top-section elementor-element elementor-element-445e4f0a elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"445e4f0a\" 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 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srcset=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2025\/02\/Etude-avocats-lausanne.ch_.png 2000w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2025\/02\/Etude-avocats-lausanne.ch_-300x46.png 300w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2025\/02\/Etude-avocats-lausanne.ch_-1600x246.png 1600w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2025\/02\/Etude-avocats-lausanne.ch_-768x118.png 768w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2025\/02\/Etude-avocats-lausanne.ch_-1536x236.png 1536w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/>\t\t\t\t<\/a>\n\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1076b88\" data-id=\"1076b88\" 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-2cbab966 elementor-nav-menu__align-end elementor-nav-menu--stretch elementor-nav-menu--dropdown-mobile elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"2cbab966\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;full_width&quot;:&quot;stretch&quot;,&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-caret-down\\&quot; aria-hidden=\\&quot;true\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-overline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-2cbab966\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-1048\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\">Skills<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1038\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/divorce-attorney\/\" class=\"elementor-sub-item\">Divorce attorney<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2433\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/mutual-consent-divorce\/\" class=\"elementor-sub-item\">Mutual consent divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2445\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unilateral-divorce\/\" class=\"elementor-sub-item\">Unilateral divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2455\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/protective-measures-for-the-conjugal-union-pmcu\/\" class=\"elementor-sub-item\">Protective measures for the conjugal union (PMCU)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2466\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/maintenance-contribution-divorce\/\" class=\"elementor-sub-item\">Maintenance contribution in case of divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2490\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/division-2nd-pillar\/\" class=\"elementor-sub-item\">Division of the 2nd pillar<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2502\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/child-maintenance-obligation\/\" class=\"elementor-sub-item\">Child maintenance obligation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2514\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/obligation-to-work\/\" class=\"elementor-sub-item\">Obligation to work<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2527\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/essential-living-expenses\/\" class=\"elementor-sub-item\">Essential living expenses<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2538\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/visitation-rights\/\" class=\"elementor-sub-item\">Visitation rights<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2549\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/custody-rights\/\" class=\"elementor-sub-item\">Custody rights<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5090\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/cryptocurrency-lawyer\/\" class=\"elementor-sub-item\">Cryptocurrency lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2561\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-lawyer\/\" class=\"elementor-sub-item\">Tax lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2573\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/corporate-taxation\/\" class=\"elementor-sub-item\">Corporate taxation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2584\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/profit-tax\/\" class=\"elementor-sub-item\">Profit tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2595\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/capital-tax\/\" class=\"elementor-sub-item\">Capital tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2606\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-profit-distribution\/\" class=\"elementor-sub-item\">Tax on profit distribution<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2618\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/withholding-tax\/\" class=\"elementor-sub-item\">Withholding tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2629\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/stamp-duties\/\" class=\"elementor-sub-item\">Stamp duties<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2640\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-deductions\/\" class=\"elementor-sub-item\">Tax deductions<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2651\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/value-added-tax-vat\/\" class=\"elementor-sub-item\">Value Added Tax (VAT)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2662\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/income-tax\/\" class=\"elementor-sub-item\">Income tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2674\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/wealth-tax\/\" class=\"elementor-sub-item\">Wealth tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2685\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/expenditure-based-taxation\/\" class=\"elementor-sub-item\">Expenditure-based taxation<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1039\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/employment-lawyer\/\" class=\"elementor-sub-item\">Employment Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2700\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unfair-dismissal\/\" class=\"elementor-sub-item\">Unfair dismissal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2711\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/job-abandonment\/\" class=\"elementor-sub-item\">Job abandonment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2723\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/certificate-of-employment\/\" class=\"elementor-sub-item\">Certificate of employment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2734\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/immediate-termination-employment-contract\/\" class=\"elementor-sub-item\">Immediate termination of employment contract<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2745\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/employment-contracts-switzerland\/\" class=\"elementor-sub-item\">Employment contracts in Switzerland<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2756\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/working-conditions-compensation\/\" class=\"elementor-sub-item\">Working conditions and compensation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2767\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rights-obligations-employees-employers\/\" class=\"elementor-sub-item\">Rights and obligations of employees and employers<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2778\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/worker-representation-workplace-conflicts\/\" class=\"elementor-sub-item\">Worker representation and workplace conflicts<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2790\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/foreign-workers-employment\/\" class=\"elementor-sub-item\">Foreign workers\u2019 employment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2800\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/payroll-portage\/\" class=\"elementor-sub-item\">Payroll portage<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2812\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/traffic-lawyer\/\" class=\"elementor-sub-item\">Traffic lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2823\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/driving-under-nfluence-alcohol\/\" class=\"elementor-sub-item\">Driving under the influence of alcohol<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2834\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/speeding\/\" class=\"elementor-sub-item\">Speeding<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2845\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/driving-under-influence-drugs\/\" class=\"elementor-sub-item\">Driving under the influence of drugs<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2856\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/drivers-license-suspension\/\" class=\"elementor-sub-item\">Driver\u2019s license suspension<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2868\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/warnings-road-traffic\/\" class=\"elementor-sub-item\">Warnings in Road Traffic<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2887\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/ordinary-driving-license-suspension\/\" class=\"elementor-sub-item\">Ordinary driving license suspension<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2924\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/security-withdrawal\/\" class=\"elementor-sub-item\">Security withdrawal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2935\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/preventive-driving-license-withdrawal\/\" class=\"elementor-sub-item\">Preventive driving license withdrawal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2947\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/permanent-revocation-driving-license\/\" class=\"elementor-sub-item\">Permanent revocation of the driving license<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2959\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/withdrawal-probationary-license\/\" class=\"elementor-sub-item\">Withdrawal of the probationary license<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2970\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/via-sicura\/\" class=\"elementor-sub-item\">Via sicura<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2981\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/commercial-law-lawyer\/\" class=\"elementor-sub-item\">Commercial law lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2993\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/public-limited-company\/\" class=\"elementor-sub-item\">Public limited company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3010\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/limited-liability-company\/\" class=\"elementor-sub-item\">Limited liability company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3022\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/sole-proprietorship\/\" class=\"elementor-sub-item\">Sole proprietorship<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3033\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/general-partnership\/\" class=\"elementor-sub-item\">General partnership<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3045\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/simple-partnership\/\" class=\"elementor-sub-item\">Simple partnership<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3056\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/branch-swiss-company\/\" class=\"elementor-sub-item\">Branch of a Swiss company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3067\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/branch-of-a-foreign-company\/\" class=\"elementor-sub-item\">Branch of a Foreign Company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3078\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/shareholders-agreements\/\" class=\"elementor-sub-item\">Shareholders\u2019 agreements<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1044\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/real-estate-lawyer\/\" class=\"elementor-sub-item\">Real Estate Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1037\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/criminal-law-attorney\/\" class=\"elementor-sub-item\">Criminal Law Attorney<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1036\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/corporate-lawyer\/\" class=\"elementor-sub-item\">Corporate Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1042\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/private-law-attorney\/\" class=\"elementor-sub-item\">Private law attorney<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1040\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lawyer-for-dispute-resolution\/\" class=\"elementor-sub-item\">Lawyer for dispute resolution<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-4637\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-lawyer\/\" class=\"elementor-sub-item\">Debt Collection Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4597\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-procedure\/\" class=\"elementor-sub-item\">Debt collection procedure<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4596\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-request\/\" class=\"elementor-sub-item\">Debt collection request<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4595\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/request-to-continue-debt-collection\/\" class=\"elementor-sub-item\">Request to continue debt collection<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4594\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/payment-order\/\" class=\"elementor-sub-item\">Payment order<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4593\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/objection-to-payment-order\/\" class=\"elementor-sub-item\">Objection to the payment order<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4592\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/objection-lifting-procedures\/\" class=\"elementor-sub-item\">Objection lifting procedures<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5047\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/execution-seizure\/\" class=\"elementor-sub-item\">The execution of a seizure<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1034\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/competition-lawyer\/\" class=\"elementor-sub-item\">Competition Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-4621\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lease-lawyer\/\" class=\"elementor-sub-item\">Lease Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4416\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/notice-periods-lease-law\/\" class=\"elementor-sub-item\">Notice periods in lease law<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4429\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/conciliation-mediation-rental-disputes\/\" class=\"elementor-sub-item\">Conciliation and mediation in rental disputes<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4444\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/managing-noise-disturbances-neighborly-disputes\/\" class=\"elementor-sub-item\">Managing noise disturbances and neighborly disputes<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4417\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/early-termination-lease\/\" class=\"elementor-sub-item\">Early Termination of a Lease<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4458\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/criteria-setting-initial-rent\/\" class=\"elementor-sub-item\">Criteria for setting the initial rent<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4482\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenant-obligations-when-relocating-abroad\/\" class=\"elementor-sub-item\">Tenant obligations when relocating abroad<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4481\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/landlords-lien-rights\/\" class=\"elementor-sub-item\">Landlord\u2019s lien rights<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4506\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/eviction-procedures-illegal-occupation\/\" class=\"elementor-sub-item\">Eviction procedures for illegal occupation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4505\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/role-real-estate-agencies-property-management-switzerland\/\" class=\"elementor-sub-item\">Real estate agencies in property management<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5048\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-and-obligations\/\" class=\"elementor-sub-item\">Tenant\u2019s rights and obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5049\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/repairs-and-maintenance\/\" class=\"elementor-sub-item\">Repairs and maintenance<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5050\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lease-termination-procedure\/\" class=\"elementor-sub-item\">Lease termination procedure<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5051\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-event-work-being-carried-out-dwelling\/\" class=\"elementor-sub-item\">Tenant\u2019s rights in the event of work being carried out in the dwelling<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5052\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lessors-rights-and-obligations\/\" class=\"elementor-sub-item\">The lessor\u2019s rights and obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5053\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/subletting\/\" class=\"elementor-sub-item\">Subletting<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5054\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-right-pre-emption-sale-property\/\" class=\"elementor-sub-item\">Tenant\u2019s right of pre-emption in the event of sale of the property<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5055\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rental-expenses\/\" class=\"elementor-sub-item\">Rental expenses<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5056\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/procedure-rent-increases-during-lease-term\/\" class=\"elementor-sub-item\">The procedure for rent increases during the lease term<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5058\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/property-relocation\/\" class=\"elementor-sub-item\">Property relocation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5057\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/protection-against-wrongful-lease-termination\/\" class=\"elementor-sub-item\">Protection against wrongful lease termination<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5059\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unfair-terms-lease-contracts\/\" class=\"elementor-sub-item\">Unfair terms in lease contracts<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5060\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/return-property-inventory-fixtures\/\" class=\"elementor-sub-item\">Return of the property (inventory of fixtures)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5061\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/consequences-non-payment-rent\/\" class=\"elementor-sub-item\">The consequences of non-payment of rent<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5062\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rent-adjustment\/\" class=\"elementor-sub-item\">Rent Adjustment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5063\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rental-deposit-guarantees\/\" class=\"elementor-sub-item\">Rental Deposit Guarantees<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5064\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/short-term-lease\/\" class=\"elementor-sub-item\">Short-Term Lease<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5065\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/subsidized-housing\/\" class=\"elementor-sub-item\">Subsidized housing<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5066\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-home-insurance-obligations\/\" class=\"elementor-sub-item\">Tenant\u2019s home insurance obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5067\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-tenancy-agreement\/\" class=\"elementor-sub-item\">Tenants\u2019 rights in a tenancy agreement<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5068\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/changes-lease-during-term-contract\/\" class=\"elementor-sub-item\">Changes to the lease during the term of the contract<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5069\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/effects-separation-divorce-lease-contract\/\" class=\"elementor-sub-item\">The effects of separation or divorce on the lease contract<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1046\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/our-study\/\" class=\"elementor-item\">Our firm<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4323\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/our-team\/\" class=\"elementor-sub-item\">Our Team<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1047\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/contact\/\" class=\"elementor-item\">Contact<\/a><\/li>\n<li class=\"menu-item wpml-ls-slot-2 wpml-ls-item wpml-ls-item-en wpml-ls-current-language wpml-ls-menu-item wpml-ls-first-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-has-children menu-item-wpml-ls-2-en\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/\" role=\"menuitem\" class=\"elementor-item\"><img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/en.png\"\n            alt=\"English\"\n            \n            \n    \/><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item wpml-ls-slot-2 wpml-ls-item wpml-ls-item-fr wpml-ls-menu-item wpml-ls-last-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-wpml-ls-2-fr\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/\" title=\"Switch to French\" aria-label=\"Switch to French\" role=\"menuitem\" class=\"elementor-sub-item\"><img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/fr.png\"\n            alt=\"French\"\n            \n            \n    \/><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open eicon-menu-bar\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close eicon-close\"><\/i>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-2cbab966\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-1048\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">Skills<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1038\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/divorce-attorney\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Divorce attorney<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2433\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/mutual-consent-divorce\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Mutual consent divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2445\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unilateral-divorce\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Unilateral divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2455\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/protective-measures-for-the-conjugal-union-pmcu\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Protective measures for the conjugal union (PMCU)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2466\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/maintenance-contribution-divorce\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Maintenance contribution in case of divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2490\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/division-2nd-pillar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Division of the 2nd pillar<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2502\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/child-maintenance-obligation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Child maintenance obligation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2514\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/obligation-to-work\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Obligation to work<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2527\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/essential-living-expenses\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Essential living expenses<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2538\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/visitation-rights\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Visitation rights<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2549\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/custody-rights\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Custody rights<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5090\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/cryptocurrency-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Cryptocurrency lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2561\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2573\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/corporate-taxation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Corporate taxation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2584\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/profit-tax\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Profit tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2595\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/capital-tax\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Capital tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2606\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-profit-distribution\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax on profit distribution<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2618\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/withholding-tax\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Withholding tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2629\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/stamp-duties\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Stamp duties<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2640\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-deductions\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax deductions<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2651\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/value-added-tax-vat\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Value Added Tax (VAT)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2662\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/income-tax\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Income tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2674\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/wealth-tax\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Wealth tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2685\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/expenditure-based-taxation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Expenditure-based taxation<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1039\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/employment-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Employment Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2700\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unfair-dismissal\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Unfair dismissal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2711\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/job-abandonment\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Job abandonment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2723\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/certificate-of-employment\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Certificate of employment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2734\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/immediate-termination-employment-contract\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Immediate termination of employment contract<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2745\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/employment-contracts-switzerland\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Employment contracts in Switzerland<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2756\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/working-conditions-compensation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Working conditions and compensation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2767\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rights-obligations-employees-employers\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Rights and obligations of employees and employers<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2778\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/worker-representation-workplace-conflicts\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Worker representation and workplace conflicts<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2790\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/foreign-workers-employment\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Foreign workers\u2019 employment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2800\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/payroll-portage\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Payroll portage<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2812\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/traffic-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Traffic lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2823\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/driving-under-nfluence-alcohol\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Driving under the influence of alcohol<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2834\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/speeding\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Speeding<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2845\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/driving-under-influence-drugs\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Driving under the influence of drugs<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2856\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/drivers-license-suspension\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Driver\u2019s license suspension<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2868\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/warnings-road-traffic\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Warnings in Road Traffic<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2887\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/ordinary-driving-license-suspension\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Ordinary driving license suspension<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2924\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/security-withdrawal\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Security withdrawal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2935\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/preventive-driving-license-withdrawal\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Preventive driving license withdrawal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2947\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/permanent-revocation-driving-license\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Permanent revocation of the driving license<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2959\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/withdrawal-probationary-license\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Withdrawal of the probationary license<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2970\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/via-sicura\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Via sicura<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2981\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/commercial-law-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Commercial law lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2993\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/public-limited-company\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Public limited company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3010\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/limited-liability-company\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Limited liability company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3022\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/sole-proprietorship\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Sole proprietorship<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3033\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/general-partnership\/\" class=\"elementor-sub-item\" tabindex=\"-1\">General partnership<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3045\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/simple-partnership\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Simple partnership<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3056\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/branch-swiss-company\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Branch of a Swiss company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3067\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/branch-of-a-foreign-company\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Branch of a Foreign Company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3078\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/shareholders-agreements\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Shareholders\u2019 agreements<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1044\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/real-estate-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Real Estate Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1037\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/criminal-law-attorney\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Criminal Law Attorney<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1036\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/corporate-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Corporate Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1042\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/private-law-attorney\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Private law attorney<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1040\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lawyer-for-dispute-resolution\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Lawyer for dispute resolution<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-4637\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Debt Collection Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4597\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-procedure\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Debt collection procedure<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4596\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-request\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Debt collection request<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4595\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/request-to-continue-debt-collection\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Request to continue debt collection<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4594\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/payment-order\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Payment order<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4593\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/objection-to-payment-order\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Objection to the payment order<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4592\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/objection-lifting-procedures\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Objection lifting procedures<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5047\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/execution-seizure\/\" class=\"elementor-sub-item\" tabindex=\"-1\">The execution of a seizure<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1034\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/competition-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Competition Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-4621\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lease-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Lease Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4416\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/notice-periods-lease-law\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Notice periods in lease law<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4429\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/conciliation-mediation-rental-disputes\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Conciliation and mediation in rental disputes<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4444\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/managing-noise-disturbances-neighborly-disputes\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Managing noise disturbances and neighborly disputes<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4417\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/early-termination-lease\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Early Termination of a Lease<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4458\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/criteria-setting-initial-rent\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Criteria for setting the initial rent<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4482\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenant-obligations-when-relocating-abroad\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenant obligations when relocating abroad<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4481\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/landlords-lien-rights\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Landlord\u2019s lien rights<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4506\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/eviction-procedures-illegal-occupation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Eviction procedures for illegal occupation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4505\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/role-real-estate-agencies-property-management-switzerland\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Real estate agencies in property management<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5048\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-and-obligations\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenant\u2019s rights and obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5049\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/repairs-and-maintenance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Repairs and maintenance<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5050\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lease-termination-procedure\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Lease termination procedure<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5051\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-event-work-being-carried-out-dwelling\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenant\u2019s rights in the event of work being carried out in the dwelling<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5052\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lessors-rights-and-obligations\/\" class=\"elementor-sub-item\" tabindex=\"-1\">The lessor\u2019s rights and obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5053\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/subletting\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Subletting<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5054\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-right-pre-emption-sale-property\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenant\u2019s right of pre-emption in the event of sale of the property<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5055\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rental-expenses\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Rental expenses<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5056\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/procedure-rent-increases-during-lease-term\/\" class=\"elementor-sub-item\" tabindex=\"-1\">The procedure for rent increases during the lease term<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5058\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/property-relocation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Property relocation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5057\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/protection-against-wrongful-lease-termination\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Protection against wrongful lease termination<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5059\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unfair-terms-lease-contracts\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Unfair terms in lease contracts<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5060\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/return-property-inventory-fixtures\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Return of the property (inventory of fixtures)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5061\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/consequences-non-payment-rent\/\" class=\"elementor-sub-item\" tabindex=\"-1\">The consequences of non-payment of rent<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5062\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rent-adjustment\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Rent Adjustment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5063\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rental-deposit-guarantees\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Rental Deposit Guarantees<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5064\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/short-term-lease\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Short-Term Lease<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5065\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/subsidized-housing\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Subsidized housing<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5066\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-home-insurance-obligations\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenant\u2019s home insurance obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5067\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-tenancy-agreement\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenants\u2019 rights in a tenancy agreement<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5068\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/changes-lease-during-term-contract\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Changes to the lease during the term of the contract<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5069\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/effects-separation-divorce-lease-contract\/\" class=\"elementor-sub-item\" tabindex=\"-1\">The effects of separation or divorce on the lease contract<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1046\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/our-study\/\" class=\"elementor-item\" tabindex=\"-1\">Our firm<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4323\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/our-team\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Our Team<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1047\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/contact\/\" class=\"elementor-item\" tabindex=\"-1\">Contact<\/a><\/li>\n<li class=\"menu-item wpml-ls-slot-2 wpml-ls-item wpml-ls-item-en wpml-ls-current-language wpml-ls-menu-item wpml-ls-first-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-has-children menu-item-wpml-ls-2-en\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/\" role=\"menuitem\" class=\"elementor-item\" tabindex=\"-1\"><img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/en.png\"\n            alt=\"English\"\n            \n            \n    \/><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item wpml-ls-slot-2 wpml-ls-item wpml-ls-item-fr wpml-ls-menu-item wpml-ls-last-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-wpml-ls-2-fr\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/\" title=\"Switch to French\" aria-label=\"Switch to French\" role=\"menuitem\" class=\"elementor-sub-item\" tabindex=\"-1\"><img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/fr.png\"\n            alt=\"French\"\n            \n            \n    \/><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\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<\/header>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-211d3b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"211d3b1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\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-100 elementor-top-column elementor-element elementor-element-4bb69cb0\" data-id=\"4bb69cb0\" 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-7c763ef2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7c763ef2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\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-1a2e933e elementor-align-center elementor-widget elementor-widget-button\" data-id=\"1a2e933e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Take an appointment with an lawyer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d0b78f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d0b78f8\" data-element_type=\"section\" data-e-type=\"section\">\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-100 elementor-top-column elementor-element elementor-element-3a8d136e\" data-id=\"3a8d136e\" 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-3364a4c4 elementor-widget elementor-widget-heading\" data-id=\"3364a4c4\" 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\">Capital tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-663708e7 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"663708e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\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-11856613 elementor-widget elementor-widget-text-editor\" data-id=\"11856613\" 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>In Switzerland, capital tax is one of the most important taxes, applied by both the cantons and the Confederation. It is a direct tax on the wealth of taxpayers and applies to both individuals and legal entities. The tax calculation is based on the net value of the taxpayer&#8217;s assets, including real estate, investments, and financial assets. Capital tax rates vary from one canton to another and can differ depending on the category of taxpayer (individual or legal entity). For more information on tax rates for this tax, please refer to the dedicated page. In general, individuals are subject to capital tax in the canton where they are domiciled, while companies pay capital tax in the canton where their registered office is located.\u00a0<\/p><h2>Subjecting capital companies to tax<\/h2><p>Capital companies are legally independent businesses, owning their own assets and legal personality. They can take the form of public limited companies (SA), limited liability companies (S\u00e0rl), partnership limited by shares (SCA), or general partnerships (SNC). Capital companies are subject to capital tax in Switzerland, generally calculated based on the net value of the company. This value is obtained by subtracting the debts from the total value of the company&#8217;s assets. The capital tax rate varies from canton to canton and depends on the amount of the company&#8217;s net value. In addition to capital tax, capital companies are also subject to profit tax, which is a direct tax on company income. This tax is calculated based on the profits made during the fiscal year.<\/p><h2>Subjecting associations, foundations, and other legal entities<\/h2><p>Associations, foundations, and other legal entities are also subject to capital tax in Switzerland, depending on their legal form and activity. They are generally taxable in the canton where they are domiciled. In general, associations, foundations, and other legal entities are subject to capital tax if their share capital or net worth exceeds a certain threshold, which varies according to Swiss cantons. The share capital represents the amount of the entity&#8217;s equity, i.e., the difference between its assets and liabilities. The net worth corresponds to the total value of the assets minus the total value of the debts. The threshold at which associations, foundations, and other legal entities are subject to capital tax is generally higher than that which applies to businesses.<\/p><h2>Calculating capital tax for companies in Switzerland<\/h2><p>The calculation of capital tax for companies in Switzerland varies according to the canton where the company is located. In general, capital tax is calculated based on the fiscal value of the company&#8217;s capital, which is determined based on the company&#8217;s assets and liabilities. The fiscal value is often lower than the real value of the company&#8217;s assets, which can be advantageous for businesses. The capital tax rate also varies according to the canton. Some cantons apply a fixed rate, while others use a progressive rate depending on the value of the capital. In some cases, cantons may also apply different rates for foreign and national companies. Companies can also benefit from tax reliefs such as deductions for capital losses or investments in intangible assets such as patents and trademarks. Companies can also benefit from reduced tax rates for profits reinvested in the business.<\/p><h2>Special tax regimes for companies in Switzerland regarding capital tax<\/h2><p>In Switzerland, there are special tax regimes for companies wishing to establish their registered office or their research and development activities in the country. These tax regimes are designed to encourage companies to invest in Switzerland and to promote innovation. Some cities and cantons offer special tax regimes for high-tech and innovative companies. These regimes can offer reduced tax rates for profits reinvested in the business, as well as tax reliefs for investments in research and development.<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-15e52668 elementor-section-full_width elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-middle elementor-section-height-default\" data-id=\"15e52668\" 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-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-76a7df1\" data-id=\"76a7df1\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-1d204c42 elementor-widget elementor-widget-spacer\" data-id=\"1d204c42\" 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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7932ac0\" data-id=\"7932ac0\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-361a842f elementor-widget elementor-widget-heading\" data-id=\"361a842f\" 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<p class=\"elementor-heading-title elementor-size-default\">Initial consultation <\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6172bd elementor-widget elementor-widget-heading\" data-id=\"e6172bd\" 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<p class=\"elementor-heading-title elementor-size-default\">from 60 min to CHF 220.00<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67269c74 elementor-widget elementor-widget-text-editor\" data-id=\"67269c74\" 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>Take points of your situation with a specialized lawyer.<\/p>\n\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-706c7635 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"706c7635\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\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-1493c856 elementor-widget elementor-widget-text-editor\" data-id=\"1493c856\" 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>You only want an appointment to ask some questions?<br \/><i><\/i>Not sure what to do?<br \/>Is your situation unclear?<\/p><p><strong>Opt for an initial consultation with a lawyer.<\/strong><\/p><p>You will then decide if you wish to proceed and our lawyers will give you the cost of the procedure according to your case. Appointments available in person or by videoconference.<\/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-48efbd4c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"48efbd4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Make an appointment with a lawyer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6a2602b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a2602b\" 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-100 elementor-top-column elementor-element elementor-element-44d0a5c4\" data-id=\"44d0a5c4\" 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-7724107b elementor-widget elementor-widget-heading\" data-id=\"7724107b\" 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\">Need a lawyer in Lausanne? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a8e9316 elementor-widget elementor-widget-heading\" data-id=\"5a8e9316\" 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<p class=\"elementor-heading-title elementor-size-default\">Take an appointment now<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1778f725 elementor-widget elementor-widget-text-editor\" data-id=\"1778f725\" 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>by calling our secretariat or by filling out the form below. Appointments available in person or by videoconference.<\/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-3216f935 elementor-hidden-phone elementor-widget elementor-widget-heading\" data-id=\"3216f935\" 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<p class=\"elementor-heading-title elementor-size-default\">+41 21 566 77 \n 47<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fb33197 elementor-align-center elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-button\" data-id=\"2fb33197\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"tel:+41215667747\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">+41 21 566 77   47<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-23630bc4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"23630bc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\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-7ffc7f1b elementor-hidden-desktop elementor-hidden-tablet elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"7ffc7f1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Suivant&quot;,&quot;step_previous_label&quot;:&quot;Pr\\u00e9c\\u00e9dent&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Etude Lausanne - Mobile - EN\" aria-label=\"Etude Lausanne - Mobile - EN\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2585\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"7ffc7f1b\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Capital tax\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"2585\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_6ca76f1 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_6ca76f1\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFirst name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_6ca76f1]\" id=\"form-field-field_6ca76f1\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"First name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_0c5e40a elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_0c5e40a\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTel\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_0c5e40a]\" id=\"form-field-field_0c5e40a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"T\u00e9l.\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\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-3b2f3cba elementor-hidden-phone elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"3b2f3cba\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Suivant&quot;,&quot;step_previous_label&quot;:&quot;Pr\\u00e9c\\u00e9dent&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Etude Lausanne  - EN\" aria-label=\"Etude Lausanne  - EN\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2585\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"3b2f3cba\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Capital tax\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"2585\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_6ca76f1 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_6ca76f1\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFirst name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_6ca76f1]\" id=\"form-field-field_6ca76f1\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"First name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_0c5e40a elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_0c5e40a\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTel\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_0c5e40a]\" id=\"form-field-field_0c5e40a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"T\u00e9l.\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\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\t\t<footer class=\"elementor-section elementor-top-section elementor-element elementor-element-252dd362 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"252dd362\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\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-100 elementor-top-column elementor-element elementor-element-4793e33e\" data-id=\"4793e33e\" 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-4dd2e88e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4dd2e88e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-61f8e324 elementor-hidden-phone elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"61f8e324\" data-element_type=\"section\" data-e-type=\"section\">\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-inner-column elementor-element elementor-element-5d5d8310\" data-id=\"5d5d8310\" 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-3dce10c7 elementor-widget elementor-widget-image\" data-id=\"3dce10c7\" 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=\"900\" height=\"344\" src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb.png\" class=\"attachment-large size-large wp-image-983\" alt=\"\" srcset=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb.png 1103w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb-300x115.png 300w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb-768x294.png 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/>\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 class=\"elementor-element elementor-element-5912d9c6 elementor-widget elementor-widget-text-editor\" data-id=\"5912d9c6\" 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>PBM Avocats &#8211; Law firm based in Geneva and Lausanne. Lawyers registered at the bars of Geneva and Vaud.<\/p>\n\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-5938ac6c elementor-align-left elementor-hidden-mobile elementor-widget elementor-widget-button\" data-id=\"5938ac6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"http:\/\/www.etude-avocats-lausanne.ch\/en\/our-team\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Our Team<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1bfec3ed\" data-id=\"1bfec3ed\" 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-28f065ed elementor-widget elementor-widget-heading\" data-id=\"28f065ed\" 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<p class=\"elementor-heading-title elementor-size-default\">PBM Lawyers in Lausanne<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1257fb31 elementor-widget elementor-widget-text-editor\" data-id=\"1257fb31\" 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>Rue de Mauborget 12,<\/p><p>1003 Lausanne<\/p><p>T. : <a href=\"tel:+41215667747\">+41 21 566 77 47<\/a><\/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-20e67631 elementor-widget elementor-widget-google_maps\" data-id=\"20e67631\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Rue%20de%20Mauborget%2012%2C%20%201003%20Lausanne&#038;t=m&#038;z=12&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Rue de Mauborget 12,  1003 Lausanne\"\n\t\t\t\t\taria-label=\"Rue de Mauborget 12,  1003 Lausanne\"\n\t\t\t><\/iframe>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-35bde7cc elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"35bde7cc\" data-element_type=\"section\" data-e-type=\"section\">\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-100 elementor-inner-column elementor-element elementor-element-67abb59d\" data-id=\"67abb59d\" 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-48e96e7e elementor-widget elementor-widget-image\" data-id=\"48e96e7e\" 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=\"900\" height=\"344\" src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb.png\" class=\"attachment-large size-large wp-image-983\" alt=\"\" srcset=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb.png 1103w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb-300x115.png 300w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb-768x294.png 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/>\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 class=\"elementor-element elementor-element-2258bb elementor-widget elementor-widget-text-editor\" data-id=\"2258bb\" 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>PBM Avocats &#8211; Law firm based in Geneva and Lausanne. Lawyers registered at the bars of Geneva and Vaud.<\/p>\n\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-7dc88804 elementor-widget elementor-widget-heading\" data-id=\"7dc88804\" 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<p class=\"elementor-heading-title elementor-size-default\">PBM Lawyers in Lausanne<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64622c91 elementor-widget elementor-widget-text-editor\" data-id=\"64622c91\" 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>Rue de Mauborget 12,<\/p><p>1003 Lausanne<\/p><p>T. : <a href=\"tel:+41215667747\">+41 21 566 77 47<\/a><\/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-ac71e4f elementor-widget elementor-widget-google_maps\" data-id=\"ac71e4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Rue%20de%20Mauborget%2012%2C%20%201003%20Lausanne&#038;t=m&#038;z=11&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Rue de Mauborget 12,  1003 Lausanne\"\n\t\t\t\t\taria-label=\"Rue de Mauborget 12,  1003 Lausanne\"\n\t\t\t><\/iframe>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-2356a5c1 elementor-align-center elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-button\" data-id=\"2356a5c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/our-team\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Our Team<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-25bd72f7 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25bd72f7\" data-element_type=\"section\" data-e-type=\"section\">\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-100 elementor-inner-column elementor-element elementor-element-5bf6a87a\" data-id=\"5bf6a87a\" 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-1ecdb1b9 elementor-widget elementor-widget-heading\" data-id=\"1ecdb1b9\" 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<p class=\"elementor-heading-title elementor-size-default\">All rights reserved - Reproduction prohibited - 2024 - Legal notice<\/p>\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\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/footer>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Take an appointment with an lawyer Capital tax In Switzerland, capital tax is one of the most important taxes, applied by both the cantons and the Confederation. It is a direct tax on the wealth of taxpayers and applies to both individuals and legal entities. The tax calculation is based on the net value of &#8230; <a title=\"Capital tax\" class=\"read-more\" href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/capital-tax\/\" aria-label=\"Read more about Capital tax\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-2585","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages\/2585","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/comments?post=2585"}],"version-history":[{"count":5,"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages\/2585\/revisions"}],"predecessor-version":[{"id":4099,"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages\/2585\/revisions\/4099"}],"wp:attachment":[{"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/media?parent=2585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}