{"id":12659,"date":"2022-04-03T13:50:00","date_gmt":"2022-04-03T11:50:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=12659"},"modified":"2022-04-07T23:48:44","modified_gmt":"2022-04-07T21:48:44","slug":"goodwill-original-et-capital-propre-dissimule","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/goodwill-original-et-capital-propre-dissimule\/","title":{"rendered":"Goodwill originaire et capitaux propres dissimul\u00e9s"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Flurin Poltera et Jochen Wehrli-Ducaud examinent la question de savoir si et dans quelle mesure le goodwill (originel) peut \u00eatre pris en compte dans le calcul du capital \u00e9tranger maximal admissible sur le plan fiscal et dans quelle mesure la comparaison avec des tiers est pertinente.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1516,"display_name":"Flurin Poltera","first_name":"Flurin","last_name":"Poltera","description":"

Rechtsanwalt, dipl. Steuerexperte, EMC INSEAD, Partner, Deloitte AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/03\/StR-4-22_Poltera_2_cut_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/flurin-poltera\/"},{"ID":1517,"display_name":"Jochen Wehrli-Ducaud","first_name":"Jochen","last_name":"Wehrli-Ducaud","description":"

lic. rer. pol., dipl. Wirtschaftspr\u00fcfer, LL. M. Taxation Director, Deloitte AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/03\/StR-4-22_Wehrli-Ducaud_cut_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/jochen-wehrli-ducaud\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/goodwill-original-et-capital-propre-dissimule\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-12659","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[1516,1517]},"shp_steuerportal_must_use":{"translations":[{"id":12640,"link":"https:\/\/steuerportal.ch\/articles-specialises\/originaerer-goodwill-und-verdecktes-eigenkapital\/","title":{"rendered":"Origin\u00e4rer Goodwill und verdecktes 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