{"id":19005,"date":"2024-06-01T14:05:00","date_gmt":"2024-06-01T12:05:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=19005"},"modified":"2024-06-17T10:50:11","modified_gmt":"2024-06-17T08:50:11","slug":"un-impot-de-depart-pour-la-suisse","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/un-impot-de-depart-pour-la-suisse\/","title":{"rendered":"Un imp\u00f4t de d\u00e9part pour la Suisse?"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Avec son initiative \u00abPour une politique climatique sociale financ\u00e9e de mani\u00e8re juste fiscalement (initiative pour l\u2019avenir)\u00bb, la Jeunesse socialiste veut introduire un imp\u00f4t f\u00e9d\u00e9ral sur les successions et les donations avec un taux d\u2019imposition de 50% pour les personnes qui h\u00e9ritent ou font des donations de plus de CHF 50 millions. En outre, des mesures sont demand\u00e9es pour emp\u00eacher l\u2019\u00e9vasion fiscale. Andrea Opel et Stefan Oesterhelt analysent les possibilit\u00e9s juridiques de…<\/p>\n","protected":false},"author":3,"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\/un-impot-de-depart-pour-la-suisse\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-19005","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[12,48]},"shp_steuerportal_must_use":{"translations":[{"id":19002,"link":"https:\/\/steuerportal.ch\/articles-specialises\/eine-wegzugssteuer-fuer-die-schweiz\/","title":{"rendered":"Eine Wegzugssteuer f\u00fcr die Schweiz?"},"language":"de"},{"id":19005,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/un-impot-de-depart-pour-la-suisse\/","title":{"rendered":"Un imp\u00f4t de d\u00e9part pour la Suisse?"},"language":"fr"}]},"yoast_head":"\nUn imp\u00f4t de d\u00e9part pour la Suisse? • 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\/un-impot-de-depart-pour-la-suisse\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Un imp\u00f4t de d\u00e9part pour la Suisse? • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Avec son initiative \u00abPour une politique climatique sociale financ\u00e9e de mani\u00e8re juste fiscalement (initiative pour l\u2019avenir)\u00bb, la Jeunesse socialiste veut introduire un imp\u00f4t f\u00e9d\u00e9ral sur les successions et les donations avec un taux d\u2019imposition de 50% pour les personnes qui h\u00e9ritent ou font des donations de plus de CHF 50 millions. 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