{"id":22918,"date":"2024-12-01T06:06:00","date_gmt":"2024-12-01T05:06:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=22918"},"modified":"2025-01-07T16:14:54","modified_gmt":"2025-01-07T15:14:54","slug":"alienation-de-ses-propres-actions","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/alienation-de-ses-propres-actions\/","title":{"rendered":"Ali\u00e9nation de ses propres actions"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Gernot Zitter et Silvan Loser discutent en d\u00e9tail de l\u2019arr\u00eat 9C_135\/2023, par lequel le Tribunal f\u00e9d\u00e9ral a renvers\u00e9, en relation avec un programme de participation des collaborateurs et en se r\u00e9f\u00e9rant au principe de l’autorit\u00e9 du bilan commercial, la pratique actuelle des autorit\u00e9s fiscales, selon laquelle un gain en capital au niveau de la soci\u00e9t\u00e9, qui survient lors de la r\u00e9\u00e9mission de ses propres droits de participation dans un d\u00e9lai de 6 ans, est soumis \u00e0 l\u2019imp\u00f4t sur le…<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2080,"display_name":"Gernot Zitter","first_name":"Gernot","last_name":"Zitter","description":"

Dr. iur., LL.M. (Northwestern), dipl. Steuerexperte, Lehrbeauftragter an der Universit\u00e4t Luzern, Partner, KPMG Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/07\/gernot_zitter_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/gernot-zitter\/"},{"ID":2780,"display_name":"Silvan Loser","first_name":"Silvan","last_name":"Loser","description":"

Dr. oec. HSG, dipl. Wirtschaftspr\u00fcfer, Mitglied der Fachkommission Rechnungslegung OR von EXPERTsuisse, Lehrbeauftragter an der Universit\u00e4t St. Gallen, Partner, KPMG Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/11\/silvan_loser-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/silvan-loser\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/alienation-de-ses-propres-actions\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-22918","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[2080,2780]},"shp_steuerportal_must_use":{"translations":[{"id":22907,"link":"https:\/\/steuerportal.ch\/articles-specialises\/veraeusserung-eigener-aktien\/","title":{"rendered":"Ver\u00e4usserung eigener 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