{"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":"De la transaction blockchain \u00e0 l'\u00e9v\u00e9nement fiscal &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"9VvCmzrvxa\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/de-la-transaction-blockchain-a-levenement-fiscal\/\">De la transaction blockchain \u00e0 l&rsquo;\u00e9v\u00e9nement fiscal<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/de-la-transaction-blockchain-a-levenement-fiscal\/embed\/#?secret=9VvCmzrvxa\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0De la transaction blockchain \u00e0 l&rsquo;\u00e9v\u00e9nement fiscal\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"9VvCmzrvxa\" 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":"Une qualification fiscale appropri\u00e9e des rendements issus d'activit\u00e9s li\u00e9es aux crypto-actifs suppose une compr\u00e9hension des fondements techniques et du contenu \u00e9conomique des activit\u00e9s li\u00e9es \u00e0 la blockchain. Une approche syst\u00e9matique peut notamment \u00eatre d\u00e9gag\u00e9e en distinguant les \u00e9v\u00e9nements de protocole, la participation au r\u00e9seau et les transactions on-chain. Silvan Guler et Alessia M\u00fchlthaler examinent les diff\u00e9rents m\u00e9canismes de g\u00e9n\u00e9ration de revenus et leur traitement fiscal.","thumbnail_url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/02\/image-2.png","thumbnail_width":771,"thumbnail_height":554}