{"id":14891,"date":"2023-01-03T10:26:31","date_gmt":"2023-01-03T09:26:31","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=14891"},"modified":"2023-01-18T17:36:06","modified_gmt":"2023-01-18T16:36:06","slug":"lexploitation-immobiliere-dans-le-cadre-du-droit-fiscal-de-restructuration","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lexploitation-immobiliere-dans-le-cadre-du-droit-fiscal-de-restructuration\/","title":{"rendered":"L\u2019exploitation immobili\u00e8re dans le cadre du droit fiscal de restructuration"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Lors de la scission d’immeubles d’unit\u00e9s d’entreprise op\u00e9rationnelles ainsi que lors d’externalisations, de transferts de groupes et de transformations, la qualification du patrimoine immobilier en tant qu'\u00a0\u00bbexploitation\u00a0\u00bb au sens du droit fiscal joue un r\u00f4le pour la neutralit\u00e9 fiscale. Manuel Dubach et Fabian Duss profitent de la diversit\u00e9 des pratiques cantonales en mati\u00e8re d’exploitation immobili\u00e8re pour analyser en d\u00e9tail tant les notions que les pratiques cantonales.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":49,"display_name":"Manuel Dubach","first_name":"Manuel","last_name":"Dubach","description":"

Rechtsanwalt, dipl. Steuerexperte, ADB Altorfer Duss & Beilstein AG<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/12\/dubach_manuel-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/manuel-dubach\/"},{"ID":303,"display_name":"Fabian Duss","first_name":"Fabian","last_name":"Duss","description":"

Lic. oec. publ., dipl. Steuerexperte, LL.M. UZH in International Tax Law, Partner ADB Altorfer Duss & Beilstein AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/07\/Duss_Fabian-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/fabian-duss\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lexploitation-immobiliere-dans-le-cadre-du-droit-fiscal-de-restructuration\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[230],"class_list":["post-14891","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond","sht_proarticle_tag-immobilien"],"acf":{"authors":[49,303]},"shp_steuerportal_must_use":{"translations":[{"id":14888,"link":"https:\/\/steuerportal.ch\/articles-specialises\/der-immobilienbetrieb-im-steuerlichen-umstrukturierungsrecht\/","title":{"rendered":"Der Immobilienbetrieb im steuerlichen Umstrukturierungsrecht"},"language":"de"},{"id":14891,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lexploitation-immobiliere-dans-le-cadre-du-droit-fiscal-de-restructuration\/","title":{"rendered":"L\u2019exploitation immobili\u00e8re dans le cadre du droit fiscal de restructuration"},"language":"fr"}]},"yoast_head":"\nL\u2019exploitation immobili\u00e8re dans le cadre du droit fiscal de restructuration • 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\/lexploitation-immobiliere-dans-le-cadre-du-droit-fiscal-de-restructuration\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019exploitation immobili\u00e8re dans le cadre du droit fiscal de restructuration • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Lors de la scission d'immeubles d'unit\u00e9s d'entreprise op\u00e9rationnelles ainsi que lors d'externalisations, de transferts de groupes et de transformations, la qualification du patrimoine immobilier en tant qu'"exploitation" au sens du droit fiscal joue un r\u00f4le pour la neutralit\u00e9 fiscale. Manuel Dubach et Fabian Duss profitent de la diversit\u00e9 des pratiques cantonales en mati\u00e8re d'exploitation immobili\u00e8re pour analyser en d\u00e9tail tant les notions que les pratiques cantonales.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lexploitation-immobiliere-dans-le-cadre-du-droit-fiscal-de-restructuration\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2023-01-18T16:36:06+00:00\" \/>\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=\"43 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\\\/lexploitation-immobiliere-dans-le-cadre-du-droit-fiscal-de-restructuration\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/lexploitation-immobiliere-dans-le-cadre-du-droit-fiscal-de-restructuration\\\/\",\"name\":\"L\u2019exploitation immobili\u00e8re dans le cadre du droit fiscal de restructuration • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2023-01-03T09:26:31+00:00\",\"dateModified\":\"2023-01-18T16:36:06+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/lexploitation-immobiliere-dans-le-cadre-du-droit-fiscal-de-restructuration\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/lexploitation-immobiliere-dans-le-cadre-du-droit-fiscal-de-restructuration\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/lexploitation-immobiliere-dans-le-cadre-du-droit-fiscal-de-restructuration\\\/#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\":\"L\u2019exploitation immobili\u00e8re dans le cadre du droit fiscal de restructuration\"}]},{\"@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":"L\u2019exploitation immobili\u00e8re dans le cadre du droit fiscal de restructuration • 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\/lexploitation-immobiliere-dans-le-cadre-du-droit-fiscal-de-restructuration\/","og_locale":"fr_FR","og_type":"article","og_title":"L\u2019exploitation immobili\u00e8re dans le cadre du droit fiscal de restructuration • steuerportal.ch","og_description":"Lors de la scission d'immeubles d'unit\u00e9s d'entreprise op\u00e9rationnelles ainsi que lors d'externalisations, de transferts de groupes et de transformations, la qualification du patrimoine immobilier en tant qu'\"exploitation\" au sens du droit fiscal joue un r\u00f4le pour la neutralit\u00e9 fiscale. 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