{"id":15268,"date":"2023-02-01T10:53:25","date_gmt":"2023-02-01T09:53:25","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=15268"},"modified":"2023-02-14T09:25:00","modified_gmt":"2023-02-14T08:25:00","slug":"distinction-entre-actions-de-fondateur-et-actions-de-collaborateur","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/distinction-entre-actions-de-fondateur-et-actions-de-collaborateur\/","title":{"rendered":"Distinction entre actions de fondateur et actions de collaborateur"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

La d\u00e9limitation des actions de collaborateurs par rapport aux actions de fondateurs rev\u00eat une importance pratique consid\u00e9rable, car il n’est pas possible de requalifier un gain en capital imposable en revenu professionnel imposable dans le cas des actions de fondateurs. Stefan Oesterhelt et Susanne Schreiber mettent en lumi\u00e8re les cons\u00e9quences importantes de cette classification et pr\u00e9sentent des constellations possibles \u00e0 l’aide d’exemples pratiques.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"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\/"},{"ID":406,"display_name":"Susanne Schreiber","first_name":"Susanne","last_name":"Schreiber","description":"

dipl. Steuerexpertin, Rechtsanw\u00e4ltin, Steuerberaterin, Partner, Co-Head Tax, B\u00e4r & Karrer AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/02\/Susanne-Schreiber_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/susanne-schreiber\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/distinction-entre-actions-de-fondateur-et-actions-de-collaborateur\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-15268","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[48,406]},"shp_steuerportal_must_use":{"translations":[{"id":15265,"link":"https:\/\/steuerportal.ch\/articles-specialises\/abgrenzung-von-gruenderaktien-gegenueber-mitarbeiteraktien\/","title":{"rendered":"Abgrenzung von Gr\u00fcnderaktien gegen\u00fcber Mitarbeiteraktien"},"language":"de"},{"id":15268,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/distinction-entre-actions-de-fondateur-et-actions-de-collaborateur\/","title":{"rendered":"Distinction entre actions de fondateur et actions de collaborateur"},"language":"fr"}]},"yoast_head":"\nDistinction entre actions de fondateur et actions de collaborateur • 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\/distinction-entre-actions-de-fondateur-et-actions-de-collaborateur\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Distinction entre actions de fondateur et actions de collaborateur • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"La d\u00e9limitation des actions de collaborateurs par rapport aux actions de fondateurs rev\u00eat une importance pratique consid\u00e9rable, car il n'est pas possible de requalifier un gain en capital imposable en revenu professionnel imposable dans le cas des actions de fondateurs. 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