{"id":15558,"date":"2023-03-01T11:08:16","date_gmt":"2023-03-01T10:08:16","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=15558"},"modified":"2023-03-20T15:11:50","modified_gmt":"2023-03-20T14:11:50","slug":"circulaire-29c-sur-le-principe-de-lapport-de-capital","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/circulaire-29c-sur-le-principe-de-lapport-de-capital\/","title":{"rendered":"Circulaire 29c sur le principe de l\u2019apport de capital"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

La nouvelle circulaire 29c sur le principe de l’apport de capital est la cons\u00e9quence de la r\u00e9vision du droit de la soci\u00e9t\u00e9 anonyme entr\u00e9e en vigueur le 1er janvier 2023. Stefan Oesterhelt et Susanne Schreiber pr\u00e9sentent les adaptations et les mises \u00e0 jour effectu\u00e9es, notamment en ce qui concerne la bande de capital par rapport \u00e0 la circulaire 29b, avec des 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\/circulaire-29c-sur-le-principe-de-lapport-de-capital\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[232],"class_list":["post-15558","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond","sht_proarticle_tag-kapitaleinlageprinzip"],"acf":{"authors":[48,406]},"shp_steuerportal_must_use":{"translations":[{"id":15555,"link":"https:\/\/steuerportal.ch\/articles-specialises\/kreisschreiben-29c-zum-kapitaleinlageprinzip\/","title":{"rendered":"Kreisschreiben 29c zum Kapitaleinlageprinzip"},"language":"de"},{"id":15558,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/circulaire-29c-sur-le-principe-de-lapport-de-capital\/","title":{"rendered":"Circulaire 29c sur le principe de l\u2019apport de capital"},"language":"fr"}]},"yoast_head":"\nCirculaire 29c sur le principe de l\u2019apport de capital • 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\/circulaire-29c-sur-le-principe-de-lapport-de-capital\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circulaire 29c sur le principe de l\u2019apport de capital • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"La nouvelle circulaire 29c sur le principe de l'apport de capital est la cons\u00e9quence de la r\u00e9vision du droit de la soci\u00e9t\u00e9 anonyme entr\u00e9e en vigueur le 1er janvier 2023. Stefan Oesterhelt et Susanne Schreiber pr\u00e9sentent les adaptations et les mises \u00e0 jour effectu\u00e9es, notamment en ce qui concerne la bande de capital par rapport \u00e0 la circulaire 29b, avec des exemples pratiques.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/circulaire-29c-sur-le-principe-de-lapport-de-capital\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2023-03-20T14:11:50+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=\"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\\\/circulaire-29c-sur-le-principe-de-lapport-de-capital\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/circulaire-29c-sur-le-principe-de-lapport-de-capital\\\/\",\"name\":\"Circulaire 29c sur le principe de l\u2019apport de capital • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2023-03-01T10:08:16+00:00\",\"dateModified\":\"2023-03-20T14:11:50+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/circulaire-29c-sur-le-principe-de-lapport-de-capital\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/circulaire-29c-sur-le-principe-de-lapport-de-capital\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/circulaire-29c-sur-le-principe-de-lapport-de-capital\\\/#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\":\"Circulaire 29c sur le principe de l\u2019apport de capital\"}]},{\"@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":"Circulaire 29c sur le principe de l\u2019apport de capital • 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\/circulaire-29c-sur-le-principe-de-lapport-de-capital\/","og_locale":"fr_FR","og_type":"article","og_title":"Circulaire 29c sur le principe de l\u2019apport de capital • steuerportal.ch","og_description":"La nouvelle circulaire 29c sur le principe de l'apport de capital est la cons\u00e9quence de la r\u00e9vision du droit de la soci\u00e9t\u00e9 anonyme entr\u00e9e en vigueur le 1er janvier 2023. 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