{"id":16452,"date":"2023-07-26T02:30:41","date_gmt":"2023-07-26T00:30:41","guid":{"rendered":"https:\/\/steuerportal.ch\/fachartikel\/kapitaleinlageprinzip-und-verdeckte-kapitaleinlagen\/"},"modified":"2023-07-26T11:44:24","modified_gmt":"2023-07-26T09:44:24","slug":"principe-de-l-apport-en-capital-et-apports-dissimules","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/principe-de-l-apport-en-capital-et-apports-dissimules\/","title":{"rendered":"Principe de l\u2019apport en capital et apports dissimul\u00e9s"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Cela \u00e9tant, la mise en \u0153uvre du principe de l\u2019apport en capital par l\u2019AFC fait l\u2019objet de nombreuses critiques de la part de la doctrine. Les critiques concernent notamment le traitement des prestations appr\u00e9ciables en argent entre soci\u00e9t\u00e9s s\u0153urs ou encore la compensation des pertes avec des apports. Cela dit, l\u2019une des questions les plus contest\u00e9es de cette pratique est le traitement r\u00e9serv\u00e9 aux apports en capital dissimul\u00e9s (\u00abverdeckte Kapitaleinlagen\u00bb). <\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2078,"display_name":"Robert Danon","first_name":"Robert","last_name":"Danon","description":"

Prof. Dr. iur., Universit\u00e9 de Lausanne, Danon, Lausanne<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/07\/robert_danon_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/robert-danon\/"},{"ID":2079,"display_name":"Benjamin Malek","first_name":"Benjamin","last_name":"Malek","description":"

Doctorant, Universit\u00e9 de Lausanne<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/07\/benjamin_malek_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/benjamin-malek\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/principe-de-l-apport-en-capital-et-apports-dissimules\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[235],"class_list":["post-16452","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond","sht_proarticle_tag-principe-de-l-apport-en-capital"],"acf":{"authors":[2078,2079]},"shp_steuerportal_must_use":{"translations":[{"id":16445,"link":"https:\/\/steuerportal.ch\/articles-specialises\/kapitaleinlageprinzip-und-verdeckte-kapitaleinlagen\/","title":{"rendered":"Kapitaleinlageprinzip und verdeckte Kapitaleinlagen"},"language":"de"},{"id":16452,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/principe-de-l-apport-en-capital-et-apports-dissimules\/","title":{"rendered":"Principe de l\u2019apport en capital et apports dissimul\u00e9s"},"language":"fr"}]},"yoast_head":"\nPrincipe de l\u2019apport en capital et apports dissimul\u00e9s • 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\/principe-de-l-apport-en-capital-et-apports-dissimules\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Principe de l\u2019apport en capital et apports dissimul\u00e9s • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Cela \u00e9tant, la mise en \u0153uvre du principe de l\u2019apport en capital par l\u2019AFC fait l\u2019objet de nombreuses critiques de la part de la doctrine. 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Cela dit, l\u2019une des questions les plus contest\u00e9es de cette pratique est le traitement r\u00e9serv\u00e9 aux apports en capital dissimul\u00e9s (\u00abverdeckte Kapitaleinlagen\u00bb).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/principe-de-l-apport-en-capital-et-apports-dissimules\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2023-07-26T09:44:24+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\\\/principe-de-l-apport-en-capital-et-apports-dissimules\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/principe-de-l-apport-en-capital-et-apports-dissimules\\\/\",\"name\":\"Principe de l\u2019apport en capital et apports dissimul\u00e9s • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2023-07-26T00:30:41+00:00\",\"dateModified\":\"2023-07-26T09:44:24+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/principe-de-l-apport-en-capital-et-apports-dissimules\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/principe-de-l-apport-en-capital-et-apports-dissimules\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/principe-de-l-apport-en-capital-et-apports-dissimules\\\/#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\":\"Principe de l\u2019apport en capital et apports dissimul\u00e9s\"}]},{\"@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":"Principe de l\u2019apport en capital et apports dissimul\u00e9s • 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\/principe-de-l-apport-en-capital-et-apports-dissimules\/","og_locale":"fr_FR","og_type":"article","og_title":"Principe de l\u2019apport en capital et apports dissimul\u00e9s • steuerportal.ch","og_description":"Cela \u00e9tant, la mise en \u0153uvre du principe de l\u2019apport en capital par l\u2019AFC fait l\u2019objet de nombreuses critiques de la part de la doctrine. 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