{"id":17828,"date":"2024-01-10T11:45:42","date_gmt":"2024-01-10T10:45:42","guid":{"rendered":"https:\/\/steuerportal.ch\/fachartikel\/besteuerte-stille-reserve-im-dualistischen-system\/"},"modified":"2024-03-08T14:03:33","modified_gmt":"2024-03-08T13:03:33","slug":"reserve-latente-imposee-dans-le-systeme-dualiste","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reserve-latente-imposee-dans-le-systeme-dualiste\/","title":{"rendered":"R\u00e9serve latente impos\u00e9e dans le syst\u00e8me dualiste"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Éviter la double imposition dans le cas d’un Asset Deal précédé d’un Share Deal 1 Introduction La vente d’une participation majoritaire dans une société immobilière (ci-après «Share Deal») détenue dans la fortune privée déclenche l’impôt sur les gains immobiliers dans tous les cantons en raison d’un changement de propriétaire économique des immeubles…<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2322,"display_name":"Jennifer Vis","first_name":"Jennifer","last_name":"Vis","description":"

MLaw, Assistant Manager bei KPMG AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/01\/jennifer-vis-220x220.jpeg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/jennifer-vis\/"},{"ID":2323,"display_name":"Marc Schillig","first_name":"Marc","last_name":"Schillig","description":"

MLaw, Senior Consultant bei KPMG AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/01\/marc-schillig-220x220.jpeg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/marc-schillig\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reserve-latente-imposee-dans-le-systeme-dualiste\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[248,252],"class_list":["post-17828","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond","sht_proarticle_tag-immobilien-fr","sht_proarticle_tag-stille-reserven-fr"],"acf":{"authors":[2322,2323]},"shp_steuerportal_must_use":{"translations":[{"id":17522,"link":"https:\/\/steuerportal.ch\/articles-specialises\/besteuerte-stille-reserve-im-dualistischen-system\/","title":{"rendered":"Besteuerte stille Reserve im dualistischen System"},"language":"de"},{"id":17828,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reserve-latente-imposee-dans-le-systeme-dualiste\/","title":{"rendered":"R\u00e9serve latente impos\u00e9e dans le syst\u00e8me dualiste"},"language":"fr"}]},"yoast_head":"\nR\u00e9serve latente impos\u00e9e dans le syst\u00e8me dualiste • 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\/reserve-latente-imposee-dans-le-systeme-dualiste\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9serve latente impos\u00e9e dans le syst\u00e8me dualiste • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Éviter la double imposition dans le cas d’un Asset Deal précédé d’un Share Deal 1 Introduction La 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