{"id":21780,"date":"2024-10-01T06:08:00","date_gmt":"2024-10-01T04:08:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=21780"},"modified":"2024-11-04T19:37:00","modified_gmt":"2024-11-04T18:37:00","slug":"la-cdi-revisee-avec-lallemagne","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-cdi-revisee-avec-lallemagne\/","title":{"rendered":"La CDI r\u00e9vis\u00e9e avec l\u2019Allemagne"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Bien qu\u2019en dix ans de n\u00e9gociations sur la CDI-D, toutes les demandes de modification n\u2019aient pas pu \u00eatre prises en compte, il a \u00e9t\u00e9 possible de moderniser la convention par le biais du protocole de modification du 23.8.2023, de r\u00e9viser des articles insatisfaisants pour les deux parties et de mettre en \u0153uvre d\u2019importantes modifications apport\u00e9es au MC-OCDE et au commentaire de l\u2019OCDE au cours des derni\u00e8res d\u00e9cennies. Oesterhelt\/Schreiber pr\u00e9sentent les modifications avec des…<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"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\/"},{"ID":406,"display_name":"Susanne Schreiber","first_name":"Susanne","last_name":"Schreiber","description":"

dipl. Steuerexpertin, Rechtsanw\u00e4ltin, Steuerberaterin, Partner, Co-Head Tax, B\u00e4r & Karrer AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/02\/Susanne-Schreiber_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/susanne-schreiber\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-cdi-revisee-avec-lallemagne\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-21780","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[48,406]},"shp_steuerportal_must_use":{"translations":[{"id":21775,"link":"https:\/\/steuerportal.ch\/articles-specialises\/das-revidierte-dba-mit-deutschland\/","title":{"rendered":"Das revidierte DBA mit Deutschland"},"language":"de"},{"id":21780,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-cdi-revisee-avec-lallemagne\/","title":{"rendered":"La CDI r\u00e9vis\u00e9e avec l\u2019Allemagne"},"language":"fr"}]},"yoast_head":"\nLa CDI r\u00e9vis\u00e9e avec l\u2019Allemagne • 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\/la-cdi-revisee-avec-lallemagne\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La CDI r\u00e9vis\u00e9e avec l\u2019Allemagne • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Bien qu\u2019en dix ans de n\u00e9gociations sur la CDI-D, toutes les demandes de modification n\u2019aient pas pu \u00eatre prises en compte, il a \u00e9t\u00e9 possible de moderniser la convention par le biais du protocole de modification du 23.8.2023, de r\u00e9viser des articles insatisfaisants pour les deux parties et de mettre en \u0153uvre d\u2019importantes modifications apport\u00e9es au MC-OCDE et au commentaire de l\u2019OCDE au cours des derni\u00e8res d\u00e9cennies. 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