{"id":18323,"date":"2024-04-02T23:05:00","date_gmt":"2024-04-02T21:05:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=18323"},"modified":"2024-04-11T15:01:10","modified_gmt":"2024-04-11T13:01:10","slug":"specialite-en-matiere-de-personnel-dans-lassistance-administrative-fiscale","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/specialite-en-matiere-de-personnel-dans-lassistance-administrative-fiscale\/","title":{"rendered":"Sp\u00e9cialit\u00e9 en mati\u00e8re de personnel dans l\u2019assistance administrative fiscale"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

La mise \u00e0 jour de la MC de l\u2019OCDE pr\u00e9voit que les informations obtenues dans le cadre de l\u2019assistance administrative en mati\u00e8re fiscale peuvent \u00e9galement \u00eatre utilis\u00e9s \u00e0 l\u2019\u00e9gard de tiers. Andrea Opel et Stefan Oesterhelt argumentent que la pratique de l\u2019AFC, selon laquelle les tiers ne doivent en principe pas \u00eatre inform\u00e9s ex officio d\u2019une demande d\u2019assistance administrative, n\u2019est plus d\u00e9fendable si l\u2019on renonce \u00e0 la sp\u00e9cialit\u00e9 personnelle.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":12,"display_name":"Andrea Opel","first_name":"Andrea","last_name":"Opel","description":"

Prof. Dr. iur., Ordinaria f\u00fcr Steuerrecht an der Universit\u00e4t Luzern, Chefredaktorin der Steuer Revue<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/05\/opel_andrea_rgb-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/andrea-opel\/"},{"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\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/specialite-en-matiere-de-personnel-dans-lassistance-administrative-fiscale\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-18323","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[12,48]},"shp_steuerportal_must_use":{"translations":[{"id":18319,"link":"https:\/\/steuerportal.ch\/articles-specialises\/personelle-spezialitaet-bei-der-steueramtshilfe\/","title":{"rendered":"Personelle Spezialit\u00e4t bei der Steueramtshilfe"},"language":"de"},{"id":18323,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/specialite-en-matiere-de-personnel-dans-lassistance-administrative-fiscale\/","title":{"rendered":"Sp\u00e9cialit\u00e9 en mati\u00e8re de personnel dans l\u2019assistance administrative fiscale"},"language":"fr"}]},"yoast_head":"\nSp\u00e9cialit\u00e9 en mati\u00e8re de personnel dans l\u2019assistance administrative fiscale • 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\/specialite-en-matiere-de-personnel-dans-lassistance-administrative-fiscale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sp\u00e9cialit\u00e9 en mati\u00e8re de personnel dans l\u2019assistance administrative fiscale • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"La mise \u00e0 jour de la MC de l\u2019OCDE pr\u00e9voit que les informations obtenues dans le cadre de l\u2019assistance administrative en mati\u00e8re fiscale peuvent \u00e9galement \u00eatre utilis\u00e9s \u00e0 l\u2019\u00e9gard de tiers. 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