{"id":2675,"date":"2023-11-27T15:03:53","date_gmt":"2023-11-27T14:03:53","guid":{"rendered":"https:\/\/www.etude-avocats-lausanne.ch\/?page_id=2675"},"modified":"2024-06-22T14:31:48","modified_gmt":"2024-06-22T12:31:48","slug":"expenditure-based-taxation","status":"publish","type":"page","link":"https:\/\/www.etude-avocats-lausanne.ch\/en\/expenditure-based-taxation\/","title":{"rendered":"Expenditure-based taxation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2675\" class=\"elementor elementor-2675\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<header class=\"elementor-section elementor-top-section elementor-element elementor-element-5b7605c8 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b7605c8\" 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 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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-f1857ae\" data-id=\"f1857ae\" 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-3fb645f6 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=\"3fb645f6\" 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-1-3fb645f6\" 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-2-3fb645f6\" 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-480bd9c2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"480bd9c2\" 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-4b007af3\" data-id=\"4b007af3\" 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-3c3928b5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3c3928b5\" 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-4336f325 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"4336f325\" 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-726b4c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"726b4c1\" 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-3c67aa77\" data-id=\"3c67aa77\" 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-115df6cf elementor-widget elementor-widget-heading\" data-id=\"115df6cf\" 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\">Expenditure-based taxation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-172f8eb0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"172f8eb0\" 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-4bbcae6f elementor-widget elementor-widget-text-editor\" data-id=\"4bbcae6f\" 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>Expenditure-based taxation, or lump-sum taxation, was introduced in Switzerland in 1965 in the canton of Bern and was extended to the federal level in 1990. This tax system is intended for foreigners residing in Switzerland who do not earn any income in Switzerland. Those who opt for this tax regime are taxed based on their standard of living.<\/p><p>The expenditure-based tax regime has two main objectives. First, it aims to facilitate the taxation of foreign nationals whose financial situation is complex due to their international status. Secondly, it seeks to simplify tax formalities for these individuals and encourage them to settle in Switzerland.<\/p><p>Taxpayers subject to this regime are not taxed on their income, but on their current expenses. Articles 16 of the Federal Direct Tax Law and 14 of the Cantonal and Communal Tax Law establish the legal bases for this type of taxation.<\/p><p>In many cases, the taxes of people subject to this regime would not be, or only marginally higher if they were taxed according to ordinary procedures. Indeed, part of their foreign-source income, such as that generated by real estate or businesses they own abroad, would not be taxed under ordinary procedures. Regarding other types of foreign-source income, such as dividends and interest subject to withholding tax, Switzerland would have to share the right to tax with other states according to the tax treaties concluded.\u00a0<\/p><h2>Eligibility for expenditure-based taxation<\/h2><p>Individuals who meet the following cumulative conditions are entitled to pay tax calculated on the basis of expenditure instead of ordinary income tax:<\/p><ul><li>They are not Swiss nationals;<\/li><li>They are subject to unlimited tax liability for the first time or after an interruption of at least ten years;<\/li><li>They do not engage in any gainful activity in Switzerland.<\/li><\/ul><p>Taxpayers wishing to benefit from the expenditure-based tax regime must apply for it.<\/p><h2>Determination of the calculation base for income tax<\/h2><p>Income tax is calculated based on the annual amount of current maintenance expenses incurred by the taxpayer for themselves and the people living in Switzerland whom they support. The tax must be calculated on the basis of the highest amount between the two following:<\/p><ul><li>For people who own their own home: seven times the rental value (for owned homes) or seven times the annual rent (for rented homes);<\/li><li>For people who do not own their own home (e.g., hotel stay): triple the amount they pay for their lodging and food.<\/li><\/ul><p>Expenditure-based tax must be at least equal to the sum of income and wealth taxes, calculated according to ordinary scales, for wealth located in Switzerland or for Swiss-source income such as real estate, bank accounts, annuities, etc.<\/p><h2>Determination of the calculation base for wealth tax<\/h2><p>In addition to income tax, individuals taxed based on expenditure must also pay a wealth tax. This tax is calculated based on the official value of real estate located in the canton of Bern.<br \/>The amount of the wealth tax is determined by multiplying the official value of Bernese real estate by the tax rate in force in the canton of Bern. Foreign real estate is not taken into account for the calculation of this tax.<\/p><p>For individuals who do not own real estate in Switzerland, the wealth tax can be calculated based on their total wealth. In this case, the amount of wealth tax is equal to a fixed percentage of their total wealth, as determined by the tax authorities.<\/p><p>In summary, expenditure-based taxation is a tax regime that allows foreign nationals residing in Switzerland and not earning income in Switzerland to pay taxes based on their standard of living rather than their income. Taxpayers wishing to benefit from this regime must meet certain conditions and apply for it. Expenditure-based tax is calculated based on the current maintenance expenses incurred by the taxpayer for themselves and their dependents. Wealth tax is calculated based on the value of real estate located in the canton of Bern, or based on total wealth if the taxpayer does not own real estate in Switzerland.<\/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-3e394d9d elementor-section-full_width elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-middle elementor-section-height-default\" data-id=\"3e394d9d\" 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-2a6e7e71\" data-id=\"2a6e7e71\" 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-2d434c26 elementor-widget elementor-widget-spacer\" data-id=\"2d434c26\" 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-7236a297\" data-id=\"7236a297\" 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-346a4814 elementor-widget elementor-widget-heading\" data-id=\"346a4814\" 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-672ec341 elementor-widget elementor-widget-heading\" data-id=\"672ec341\" 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-74f79367 elementor-widget elementor-widget-text-editor\" data-id=\"74f79367\" 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-41f4b2ac elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"41f4b2ac\" 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-3a47b41e elementor-widget elementor-widget-text-editor\" data-id=\"3a47b41e\" 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-52bc588c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"52bc588c\" 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-1bea6384 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1bea6384\" 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-4f04d1b5\" data-id=\"4f04d1b5\" 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-7d9df65e elementor-widget elementor-widget-heading\" data-id=\"7d9df65e\" 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-4c0e0c6a elementor-widget elementor-widget-heading\" data-id=\"4c0e0c6a\" 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-3dd1f05b elementor-widget elementor-widget-text-editor\" data-id=\"3dd1f05b\" 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-2dc21e05 elementor-hidden-phone elementor-widget elementor-widget-heading\" data-id=\"2dc21e05\" 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-193432d3 elementor-align-center elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-button\" data-id=\"193432d3\" 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-36107e39 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"36107e39\" 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-4f7ab54b elementor-hidden-desktop elementor-hidden-tablet elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"4f7ab54b\" 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=\"2675\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"4f7ab54b\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Expenditure-based taxation\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"2675\"\/>\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-7f9e4132 elementor-hidden-phone elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"7f9e4132\" 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=\"2675\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"7f9e4132\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Expenditure-based taxation\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"2675\"\/>\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-58eda60 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"58eda60\" 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-66a27c85\" data-id=\"66a27c85\" 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-343df8e2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"343df8e2\" 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-1e9df7c4 elementor-hidden-phone elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e9df7c4\" 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-3e123221\" data-id=\"3e123221\" 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-12075b67 elementor-widget elementor-widget-image\" data-id=\"12075b67\" 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-2998b003 elementor-widget elementor-widget-text-editor\" data-id=\"2998b003\" 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-641d6fa7 elementor-align-left elementor-hidden-mobile elementor-widget elementor-widget-button\" data-id=\"641d6fa7\" 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-6e98f4f3\" data-id=\"6e98f4f3\" 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-1ee41ae9 elementor-widget elementor-widget-heading\" data-id=\"1ee41ae9\" 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-4d841039 elementor-widget elementor-widget-text-editor\" data-id=\"4d841039\" 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-184297c5 elementor-widget elementor-widget-google_maps\" data-id=\"184297c5\" 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-65a352d7 elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65a352d7\" 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-53ec21b9\" data-id=\"53ec21b9\" 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-43b0d0d0 elementor-widget elementor-widget-image\" data-id=\"43b0d0d0\" 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-5d289d0a elementor-widget elementor-widget-text-editor\" data-id=\"5d289d0a\" 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-4048a906 elementor-widget elementor-widget-heading\" data-id=\"4048a906\" 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-3ee7d335 elementor-widget elementor-widget-text-editor\" data-id=\"3ee7d335\" 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-3dea4c6b elementor-widget elementor-widget-google_maps\" data-id=\"3dea4c6b\" 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-55c71072 elementor-align-center elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-button\" data-id=\"55c71072\" 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-27b6b36a elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"27b6b36a\" 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-2ec60d46\" data-id=\"2ec60d46\" 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-3f72b953 elementor-widget elementor-widget-heading\" data-id=\"3f72b953\" 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 Expenditure-based taxation Expenditure-based taxation, or lump-sum taxation, was introduced in Switzerland in 1965 in the canton of Bern and was extended to the federal level in 1990. This tax system is intended for foreigners residing in Switzerland who do not earn any income in Switzerland. Those who opt for &#8230; <a title=\"Expenditure-based taxation\" class=\"read-more\" href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/expenditure-based-taxation\/\" aria-label=\"Read more about Expenditure-based taxation\">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-2675","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages\/2675","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=2675"}],"version-history":[{"count":5,"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages\/2675\/revisions"}],"predecessor-version":[{"id":4154,"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages\/2675\/revisions\/4154"}],"wp:attachment":[{"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/media?parent=2675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}