{"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":"La STAK hollandaise \u2013 une perspective suisse &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"zmI2yNr1EG\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-stak-hollandaise-une-perspective-suisse\/\">La STAK hollandaise \u2013 une perspective suisse<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-stak-hollandaise-une-perspective-suisse\/embed\/#?secret=zmI2yNr1EG\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0La STAK hollandaise \u2013 une perspective suisse\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"zmI2yNr1EG\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\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<\/script>\n","description":"Les STAK sont des instruments juridiques n\u00e9erlandais qui permettent de s\u00e9parer la propri\u00e9t\u00e9 juridique de la propri\u00e9t\u00e9 \u00e9conomique des actifs. Ils sont souvent utilis\u00e9s dans la planification successorale et les plans de participation et soul\u00e8vent des questions fiscales en Suisse, notamment en ce qui concerne l\u2019attribution des revenus et l\u2019application de l\u2019imposition partielle des revenus de participation. Hugues Salom\u00e9 et Cees Nijmann abordent et analysent ces questions dans leur article."}