{"id":12658,"date":"2022-04-03T14:00:00","date_gmt":"2022-04-03T12:00:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=12658"},"modified":"2022-04-06T16:17:09","modified_gmt":"2022-04-06T14:17:09","slug":"avant-projet-de-trust-suisse","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/avant-projet-de-trust-suisse\/","title":{"rendered":"Avant-projet de trust suisse"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Le 12 janvier 2022, le Conseil f\u00e9d\u00e9ral – suite \u00e0 diverses interventions politiques – a ouvert la consultation sur l’introduction du trust en tant qu’institution juridique suisse. Andrea Opel et Stefan Oesterhelt examinent la proposition du Conseil f\u00e9d\u00e9ral de r\u00e9gler l’imposition du trust en droit positif et mettent en \u00e9vidence les difficult\u00e9s qui se posent lors de l’int\u00e9gration du trust, issu de la common law, dans le droit fiscal suisse.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":12,"display_name":"Andrea Opel","first_name":"Andrea","last_name":"Opel","description":"

Prof. Dr. iur., Ordinaria f\u00fcr Steuerrecht an der Universit\u00e4t Luzern, Chefredaktorin der Steuer Revue<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/05\/opel_andrea_rgb-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/andrea-opel\/"},{"ID":48,"display_name":"Stefan Oesterhelt","first_name":"Stefan","last_name":"Oesterhelt","description":"

Rechtsanwalt, LL.M., dipl. Steuerexperte, Partner, Homburger AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/Oesterhelt-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/stefan-oesterhelt\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/avant-projet-de-trust-suisse\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-12658","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[12,48]},"shp_steuerportal_must_use":{"translations":[{"id":12649,"link":"https:\/\/steuerportal.ch\/articles-specialises\/vorentwurf-fuer-einen-schweizer-trust\/","title":{"rendered":"Vorentwurf f\u00fcr einen Schweizer Trust"},"language":"de"},{"id":12658,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/avant-projet-de-trust-suisse\/","title":{"rendered":"Avant-projet de trust suisse"},"language":"fr"}]},"yoast_head":"\nAvant-projet de trust suisse • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/avant-projet-de-trust-suisse\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Avant-projet de trust suisse • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Le 12 janvier 2022, le Conseil f\u00e9d\u00e9ral - suite \u00e0 diverses interventions politiques - a ouvert la consultation sur l'introduction du trust en tant qu'institution juridique suisse. Andrea Opel et Stefan Oesterhelt examinent la proposition du Conseil f\u00e9d\u00e9ral de r\u00e9gler l'imposition du trust en droit positif et mettent en \u00e9vidence les difficult\u00e9s qui se posent lors de l'int\u00e9gration du trust, issu de la common law, dans le droit fiscal suisse.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/avant-projet-de-trust-suisse\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2022-04-06T14:17:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/03\/StR42022-OO-Grafik1.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"63 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/avant-projet-de-trust-suisse\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/avant-projet-de-trust-suisse\\\/\",\"name\":\"Avant-projet de trust suisse • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/avant-projet-de-trust-suisse\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/avant-projet-de-trust-suisse\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/StR42022-OO-Grafik1.jpg\",\"datePublished\":\"2022-04-03T12:00:00+00:00\",\"dateModified\":\"2022-04-06T14:17:09+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/avant-projet-de-trust-suisse\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/avant-projet-de-trust-suisse\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/avant-projet-de-trust-suisse\\\/#primaryimage\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/StR42022-OO-Grafik1.jpg\",\"contentUrl\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/StR42022-OO-Grafik1.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/avant-projet-de-trust-suisse\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Page d'accueil\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fachartikel\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Avant-projet de trust suisse\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"name\":\"steuerportal.ch\",\"description\":\"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts\",\"publisher\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\",\"name\":\"Steuerportal (Cosmos Verlag)\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"contentUrl\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"width\":191,\"height\":44,\"caption\":\"Steuerportal (Cosmos Verlag)\"},\"image\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Avant-projet de trust suisse • steuerportal.ch","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/avant-projet-de-trust-suisse\/","og_locale":"fr_FR","og_type":"article","og_title":"Avant-projet de trust suisse • steuerportal.ch","og_description":"Le 12 janvier 2022, le Conseil f\u00e9d\u00e9ral - suite \u00e0 diverses interventions politiques - a ouvert la consultation sur l'introduction du trust en tant qu'institution juridique suisse. Andrea Opel et Stefan Oesterhelt examinent la proposition du Conseil f\u00e9d\u00e9ral de r\u00e9gler l'imposition du trust en droit positif et mettent en \u00e9vidence les difficult\u00e9s qui se posent lors de l'int\u00e9gration du trust, issu de la common law, dans le droit fiscal suisse.","og_url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/avant-projet-de-trust-suisse\/","og_site_name":"steuerportal.ch","article_modified_time":"2022-04-06T14:17:09+00:00","og_image":[{"url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/03\/StR42022-OO-Grafik1.jpg","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"63 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/avant-projet-de-trust-suisse\/","url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/avant-projet-de-trust-suisse\/","name":"Avant-projet de trust suisse • steuerportal.ch","isPartOf":{"@id":"https:\/\/steuerportal.ch\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/avant-projet-de-trust-suisse\/#primaryimage"},"image":{"@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/avant-projet-de-trust-suisse\/#primaryimage"},"thumbnailUrl":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/03\/StR42022-OO-Grafik1.jpg","datePublished":"2022-04-03T12:00:00+00:00","dateModified":"2022-04-06T14:17:09+00:00","breadcrumb":{"@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/avant-projet-de-trust-suisse\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/steuerportal.ch\/fr\/articles-specialises\/avant-projet-de-trust-suisse\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/avant-projet-de-trust-suisse\/#primaryimage","url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/03\/StR42022-OO-Grafik1.jpg","contentUrl":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/03\/StR42022-OO-Grafik1.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/avant-projet-de-trust-suisse\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Page d'accueil","item":"https:\/\/steuerportal.ch\/fr\/"},{"@type":"ListItem","position":2,"name":"Fachartikel","item":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/"},{"@type":"ListItem","position":3,"name":"Avant-projet de trust suisse"}]},{"@type":"WebSite","@id":"https:\/\/steuerportal.ch\/fr\/#website","url":"https:\/\/steuerportal.ch\/fr\/","name":"steuerportal.ch","description":"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts","publisher":{"@id":"https:\/\/steuerportal.ch\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/steuerportal.ch\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/steuerportal.ch\/fr\/#organization","name":"Steuerportal (Cosmos Verlag)","url":"https:\/\/steuerportal.ch\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/steuerportal.ch\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/06\/cosmos_c-strich_h_positiv_bunt.svg","contentUrl":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/06\/cosmos_c-strich_h_positiv_bunt.svg","width":191,"height":44,"caption":"Steuerportal (Cosmos Verlag)"},"image":{"@id":"https:\/\/steuerportal.ch\/fr\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/12658","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle"}],"about":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/types\/sht_proarticle"}],"author":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/4"}],"version-history":[{"count":0,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/12658\/revisions"}],"acf:user":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/48"},{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/12"}],"wp:attachment":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/media?parent=12658"}],"wp:term":[{"taxonomy":"sht_proarticle_category","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_category?post=12658"},{"taxonomy":"sht_proarticle_tag","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_tag?post=12658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}