{"id":18290,"date":"2024-04-02T23:45:00","date_gmt":"2024-04-02T21:45:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=18290"},"modified":"2024-04-19T17:07:23","modified_gmt":"2024-04-19T15:07:23","slug":"reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich\/","title":{"rendered":"R\u00e9orientation de la pratique d\u2019exon\u00e9ration fiscale des fondations dans le canton de Zurich"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

En ce qui concerne les conditions-cadres pour les fondations, le canton de Zurich n\u2019a cess\u00e9 de prendre du retard, avec une pratique d\u2019exon\u00e9ration fiscale restrictive en comparaison intercantonale. Il a d\u00e9sormais d\u00e9cid\u00e9 de proc\u00e9der \u00e0 des adaptations en ce qui concerne les indemnit\u00e9s vers\u00e9es au conseil de fondation, les activit\u00e9s d\u2019encouragement entrepreneuriales et celles \u00e0 l\u2019\u00e9tranger, que Thomas Sprecher d\u00e9crit et discute.<\/p>\n","protected":false},"author":1,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1292,"display_name":"Thomas Sprecher","first_name":"Thomas","last_name":"Sprecher","description":"

Dr. iur. et phil., Rechtsanwalt, LL.\u2009M., Partner, Niederer Kraft Frey AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/11\/Sprecher_Thomas-3-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/thomas-sprecher\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-18290","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[1292]},"shp_steuerportal_must_use":{"translations":[{"id":18287,"link":"https:\/\/steuerportal.ch\/articles-specialises\/neuausrichtung-der-steuerbefreiungspraxis-im-kanton-zuerich\/","title":{"rendered":"Neuausrichtung der Steuerbefreiungspraxis im Kanton Z\u00fcrich"},"language":"de"},{"id":18290,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich\/","title":{"rendered":"R\u00e9orientation de la pratique d\u2019exon\u00e9ration fiscale des fondations dans le canton de Zurich"},"language":"fr"}]},"yoast_head":"\nR\u00e9orientation de la pratique d\u2019exon\u00e9ration fiscale des fondations dans le canton de Zurich • 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\/reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9orientation de la pratique d\u2019exon\u00e9ration fiscale des fondations dans le canton de Zurich • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"En ce qui concerne les conditions-cadres pour les fondations, le canton de Zurich n\u2019a cess\u00e9 de prendre du retard, avec une pratique d\u2019exon\u00e9ration fiscale restrictive en comparaison intercantonale. Il a d\u00e9sormais d\u00e9cid\u00e9 de proc\u00e9der \u00e0 des adaptations en ce qui concerne les indemnit\u00e9s vers\u00e9es au conseil de fondation, les activit\u00e9s d\u2019encouragement entrepreneuriales et celles \u00e0 l\u2019\u00e9tranger, que Thomas Sprecher d\u00e9crit et discute.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-19T15:07:23+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=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich\\\/\",\"name\":\"R\u00e9orientation de la pratique d\u2019exon\u00e9ration fiscale des fondations dans le canton de Zurich • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2024-04-02T21:45:00+00:00\",\"dateModified\":\"2024-04-19T15:07:23+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich\\\/#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\":\"R\u00e9orientation de la pratique d\u2019exon\u00e9ration fiscale des fondations dans le canton de Zurich\"}]},{\"@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":"R\u00e9orientation de la pratique d\u2019exon\u00e9ration fiscale des fondations dans le canton de Zurich • 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\/reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich\/","og_locale":"fr_FR","og_type":"article","og_title":"R\u00e9orientation de la pratique d\u2019exon\u00e9ration fiscale des fondations dans le canton de Zurich • steuerportal.ch","og_description":"En ce qui concerne les conditions-cadres pour les fondations, le canton de Zurich n\u2019a cess\u00e9 de prendre du retard, avec une pratique d\u2019exon\u00e9ration fiscale restrictive en comparaison intercantonale. Il a d\u00e9sormais d\u00e9cid\u00e9 de proc\u00e9der \u00e0 des adaptations en ce qui concerne les indemnit\u00e9s vers\u00e9es au conseil de fondation, les activit\u00e9s d\u2019encouragement entrepreneuriales et celles \u00e0 l\u2019\u00e9tranger, que Thomas Sprecher d\u00e9crit et discute.","og_url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich\/","og_site_name":"steuerportal.ch","article_modified_time":"2024-04-19T15:07:23+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich\/","url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich\/","name":"R\u00e9orientation de la pratique d\u2019exon\u00e9ration fiscale des fondations dans le canton de Zurich • steuerportal.ch","isPartOf":{"@id":"https:\/\/steuerportal.ch\/fr\/#website"},"datePublished":"2024-04-02T21:45:00+00:00","dateModified":"2024-04-19T15:07:23+00:00","breadcrumb":{"@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/steuerportal.ch\/fr\/articles-specialises\/reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reorientation-de-la-pratique-dexoneration-fiscale-des-fondations-dans-le-canton-de-zurich\/#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":"R\u00e9orientation de la pratique d\u2019exon\u00e9ration fiscale des fondations dans le canton de Zurich"}]},{"@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\/"}}]}},"_links":{"self":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/18290","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle"}],"about":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/types\/sht_proarticle"}],"author":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":0,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/18290\/revisions"}],"acf:user":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/1292"}],"wp:attachment":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/media?parent=18290"}],"wp:term":[{"taxonomy":"sht_proarticle_category","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_category?post=18290"},{"taxonomy":"sht_proarticle_tag","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_tag?post=18290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}