{"id":16542,"date":"2023-07-26T02:28:59","date_gmt":"2023-07-26T00:28:59","guid":{"rendered":"https:\/\/steuerportal.ch\/fachartikel\/steuerfragen-bei-kapitalband-und-fremdwaehrung\/"},"modified":"2023-08-10T00:27:24","modified_gmt":"2023-08-09T22:27:24","slug":"questions-fiscales-liees-a-la-marge-de-fluctuation-du-capital-et-a-la-monnaie-etrangere","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/questions-fiscales-liees-a-la-marge-de-fluctuation-du-capital-et-a-la-monnaie-etrangere\/","title":{"rendered":"Questions fiscales li\u00e9es \u00e0 la marge de fluctuation du capital et \u00e0 la monnaie \u00e9trang\u00e8re"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Die j\u00fcngste Aktienrechtsreform hat verschiedene \u00c4nderungen gebracht, die auch aus steuerlicher Sicht relevant sind. Olivier Eichenberger und Gernot Zitter vergleichen im vorliegenden Beitrag das Kapitalband mit gew\u00f6hnlichen Kapitalerh\u00f6hungen und -reduktionen aus Sicht der Verrechnungssteuer und gehen besonders vertieft auf die gewinnsteuerlichen Aspekte der Umstellung der Rechnungslegung in Fremdw\u00e4hrung zufolge Festlegung des Aktienkapitals in Fremdw\u00e4hrung ein.<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":226,"display_name":"Olivier Eichenberger","first_name":"Olivier","last_name":"Eichenberger","description":"

Dr. oec. HSG, dipl. Steuerexperte, Director, International Corporate Tax, KPMG Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/07\/Olivier_Eichenberger_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/olivier-eichenberger\/"},{"ID":2080,"display_name":"Gernot Zitter","first_name":"Gernot","last_name":"Zitter","description":"

Dr. iur., LL.M. (Northwestern), dipl. Steuerexperte, Lehrbeauftragter an der Universit\u00e4t Luzern, Partner, KPMG Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/07\/gernot_zitter_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/gernot-zitter\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/questions-fiscales-liees-a-la-marge-de-fluctuation-du-capital-et-a-la-monnaie-etrangere\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[239],"class_list":["post-16542","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond","sht_proarticle_tag-kapitalband-fr"],"acf":{"authors":[226,2080]},"shp_steuerportal_must_use":{"translations":[{"id":16530,"link":"https:\/\/steuerportal.ch\/articles-specialises\/steuerfragen-bei-kapitalband-und-fremdwaehrung\/","title":{"rendered":"Steuerfragen bei Kapitalband und Fremdw\u00e4hrung"},"language":"de"},{"id":16542,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/questions-fiscales-liees-a-la-marge-de-fluctuation-du-capital-et-a-la-monnaie-etrangere\/","title":{"rendered":"Questions fiscales li\u00e9es \u00e0 la marge de fluctuation du capital et \u00e0 la monnaie \u00e9trang\u00e8re"},"language":"fr"}]},"yoast_head":"\nQuestions fiscales li\u00e9es \u00e0 la marge de fluctuation du capital et \u00e0 la monnaie \u00e9trang\u00e8re • 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\/questions-fiscales-liees-a-la-marge-de-fluctuation-du-capital-et-a-la-monnaie-etrangere\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Questions fiscales li\u00e9es \u00e0 la marge de fluctuation du capital et \u00e0 la monnaie \u00e9trang\u00e8re • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Die j\u00fcngste Aktienrechtsreform hat verschiedene \u00c4nderungen gebracht, die auch aus steuerlicher Sicht relevant sind. 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