{"version":"1.0","provider_name":"steuerportal.ch","provider_url":"https:\/\/steuerportal.ch\/fr\/","author_name":"Yuki Lehmann","author_url":"https:\/\/steuerportal.ch\/fr\/autoren\/yuki-lehmann\/","title":"Ali\u00e9nation de ses propres actions &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"OEdvVaM9M7\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/alienation-de-ses-propres-actions\/\">Ali\u00e9nation de ses propres actions<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/alienation-de-ses-propres-actions\/embed\/#?secret=OEdvVaM9M7\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Ali\u00e9nation de ses propres actions\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"OEdvVaM9M7\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/steuerportal.ch\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"Gernot Zitter et Silvan Loser discutent en d\u00e9tail de l\u2019arr\u00eat 9C_135\/2023, par lequel le Tribunal f\u00e9d\u00e9ral a renvers\u00e9, en relation avec un programme de participation des collaborateurs et en se r\u00e9f\u00e9rant au principe de l'autorit\u00e9 du bilan commercial, la pratique actuelle des autorit\u00e9s fiscales, selon laquelle un gain en capital au niveau de la soci\u00e9t\u00e9, qui survient lors de la r\u00e9\u00e9mission de ses propres droits de participation dans un d\u00e9lai de 6 ans, est soumis \u00e0 l\u2019imp\u00f4t sur le&hellip;"}