{"id":18678,"date":"2024-05-01T00:09:00","date_gmt":"2024-04-30T22:09:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=18678"},"modified":"2024-06-03T12:32:44","modified_gmt":"2024-06-03T10:32:44","slug":"restitution-de-distributions-dissimulees-de-benefice-en-vertu-de-lart-678-co","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/restitution-de-distributions-dissimulees-de-benefice-en-vertu-de-lart-678-co\/","title":{"rendered":"Restitution de distributions dissimul\u00e9es de b\u00e9n\u00e9fice en vertu de l\u2019art. 678 CO"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Avec la refonte de l\u2019art. 678 CO, le droit au remboursement du droit de la soci\u00e9t\u00e9 anonyme a gagn\u00e9 en importance pratique. En outre, du point de vue du (nouveau) droit comptable, il faut partir du principe qu\u2019il y a obligation d\u2019inscription de l\u2019actif. A l\u2019aide de deux cas de figure, Madeleine Simonek analyse la question de savoir comment le remboursement, notamment, notamment de distributions dissimul\u00e9es de b\u00e9n\u00e9fices, doit \u00eatre appr\u00e9ci\u00e9 du point de vue fiscal.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1000,"display_name":"Madeleine Simonek","first_name":"Madeleine","last_name":"Simonek","description":"

Prof. Dr. iur., Rechtsanw\u00e4ltin, dipl. Steuerexpertin, ordentliche Professorin f\u00fcr Schweizerisches und Internationales Steuerrecht an der Universit\u00e4t Z\u00fcrich, Konsulentin Schellenberg Wittmer AG<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/02\/simonek_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/madeleine-simonek\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/restitution-de-distributions-dissimulees-de-benefice-en-vertu-de-lart-678-co\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-18678","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[1000]},"shp_steuerportal_must_use":{"translations":[{"id":18673,"link":"https:\/\/steuerportal.ch\/articles-specialises\/rueckerstattung-verdeckter-gewinnausschuettungen-gestuetzt-auf-art-678-or\/","title":{"rendered":"R\u00fcckerstattung verdeckter Gewinnaussch\u00fcttungen gest\u00fctzt auf Art.\u00a0678\u00a0OR"},"language":"de"},{"id":18678,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/restitution-de-distributions-dissimulees-de-benefice-en-vertu-de-lart-678-co\/","title":{"rendered":"Restitution de distributions dissimul\u00e9es de b\u00e9n\u00e9fice en vertu de l\u2019art. 678 CO"},"language":"fr"}]},"yoast_head":"\nRestitution de distributions dissimul\u00e9es de b\u00e9n\u00e9fice en vertu de l\u2019art. 678 CO • 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\/restitution-de-distributions-dissimulees-de-benefice-en-vertu-de-lart-678-co\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Restitution de distributions dissimul\u00e9es de b\u00e9n\u00e9fice en vertu de l\u2019art. 678 CO • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Avec la refonte de l\u2019art. 678 CO, le droit au remboursement du droit de la soci\u00e9t\u00e9 anonyme a gagn\u00e9 en importance pratique. En outre, du point de vue du (nouveau) droit comptable, il faut partir du principe qu\u2019il y a obligation d\u2019inscription de l\u2019actif. A l\u2019aide de deux cas de figure, Madeleine Simonek analyse la question de savoir comment le remboursement, notamment, notamment de distributions dissimul\u00e9es de b\u00e9n\u00e9fices, doit \u00eatre appr\u00e9ci\u00e9 du point de vue fiscal.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/restitution-de-distributions-dissimulees-de-benefice-en-vertu-de-lart-678-co\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-03T10:32:44+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=\"44 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\\\/restitution-de-distributions-dissimulees-de-benefice-en-vertu-de-lart-678-co\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/restitution-de-distributions-dissimulees-de-benefice-en-vertu-de-lart-678-co\\\/\",\"name\":\"Restitution de distributions dissimul\u00e9es de b\u00e9n\u00e9fice en vertu de l\u2019art. 678 CO • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2024-04-30T22:09:00+00:00\",\"dateModified\":\"2024-06-03T10:32:44+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/restitution-de-distributions-dissimulees-de-benefice-en-vertu-de-lart-678-co\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/restitution-de-distributions-dissimulees-de-benefice-en-vertu-de-lart-678-co\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/restitution-de-distributions-dissimulees-de-benefice-en-vertu-de-lart-678-co\\\/#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\":\"Restitution de distributions dissimul\u00e9es de b\u00e9n\u00e9fice en vertu de l\u2019art. 678 CO\"}]},{\"@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":"Restitution de distributions dissimul\u00e9es de b\u00e9n\u00e9fice en vertu de l\u2019art. 678 CO • 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\/restitution-de-distributions-dissimulees-de-benefice-en-vertu-de-lart-678-co\/","og_locale":"fr_FR","og_type":"article","og_title":"Restitution de distributions dissimul\u00e9es de b\u00e9n\u00e9fice en vertu de l\u2019art. 678 CO • steuerportal.ch","og_description":"Avec la refonte de l\u2019art. 678 CO, le droit au remboursement du droit de la soci\u00e9t\u00e9 anonyme a gagn\u00e9 en importance pratique. 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