{"id":22931,"date":"2024-12-01T06:07:00","date_gmt":"2024-12-01T05:07:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=22931"},"modified":"2025-01-07T16:13:24","modified_gmt":"2025-01-07T15:13:24","slug":"distributions-dissimulees-de-benefices-dans-le-cas-de-la-societe-et-du-beneficiaire","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/distributions-dissimulees-de-benefices-dans-le-cas-de-la-societe-et-du-beneficiaire\/","title":{"rendered":"Distributions dissimul\u00e9es de b\u00e9n\u00e9fices dans le cas de la soci\u00e9t\u00e9 et du b\u00e9n\u00e9ficiaire"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Les soci\u00e9t\u00e9s de capitaux et leurs d\u00e9tenteurs de participations sont consid\u00e9r\u00e9s comme des entit\u00e9s juridiques et des sujets fiscaux ind\u00e9pendants. Toutefois, elles sont li\u00e9es dans la mesure o\u00f9 elles proc\u00e8dent r\u00e9guli\u00e8rement \u00e0 un \u00e9change de prestations r\u00e9ciproque ; lors de leur taxation, l\u2019autre niveau doit donc \u00eatre pris en compte dans l\u2019\u00e9valuation fiscale. Olivier Margraf examine les questions li\u00e9es aux distributions dissimul\u00e9es de b\u00e9n\u00e9fices dans le domaine des imp\u00f4ts…<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":41,"display_name":"Olivier Margraf","first_name":"Olivier","last_name":"Margraf","description":"

Dr. iur., Bereichsleiter Recht + Spezialsteuern, Steuerverwaltung Kanton Thurgau<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/04\/olivier_margraf_cut_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/olivier-margraf\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/distributions-dissimulees-de-benefices-dans-le-cas-de-la-societe-et-du-beneficiaire\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-22931","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[41]},"shp_steuerportal_must_use":{"translations":[{"id":22925,"link":"https:\/\/steuerportal.ch\/articles-specialises\/verdeckte-gewinnausschuettungen-bei-gesellschaft-und-empfaenger\/","title":{"rendered":"Verdeckte Gewinnaussch\u00fcttungen bei Gesellschaft und Empf\u00e4nger"},"language":"de"},{"id":22931,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/distributions-dissimulees-de-benefices-dans-le-cas-de-la-societe-et-du-beneficiaire\/","title":{"rendered":"Distributions dissimul\u00e9es de b\u00e9n\u00e9fices dans le cas de la soci\u00e9t\u00e9 et du b\u00e9n\u00e9ficiaire"},"language":"fr"}]},"yoast_head":"\nDistributions dissimul\u00e9es de b\u00e9n\u00e9fices dans le cas de la soci\u00e9t\u00e9 et du b\u00e9n\u00e9ficiaire • 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\/distributions-dissimulees-de-benefices-dans-le-cas-de-la-societe-et-du-beneficiaire\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Distributions dissimul\u00e9es de b\u00e9n\u00e9fices dans le cas de la soci\u00e9t\u00e9 et du b\u00e9n\u00e9ficiaire • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Les soci\u00e9t\u00e9s de capitaux et leurs d\u00e9tenteurs de participations sont consid\u00e9r\u00e9s comme des entit\u00e9s juridiques et des sujets fiscaux ind\u00e9pendants. Toutefois, elles sont li\u00e9es dans la mesure o\u00f9 elles proc\u00e8dent r\u00e9guli\u00e8rement \u00e0 un \u00e9change de prestations r\u00e9ciproque ; lors de leur taxation, l\u2019autre niveau doit donc \u00eatre pris en compte dans l\u2019\u00e9valuation fiscale. Olivier Margraf examine les questions li\u00e9es aux distributions dissimul\u00e9es de b\u00e9n\u00e9fices dans le domaine des imp\u00f4ts…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/distributions-dissimulees-de-benefices-dans-le-cas-de-la-societe-et-du-beneficiaire\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-07T15:13:24+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=\"39 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\\\/distributions-dissimulees-de-benefices-dans-le-cas-de-la-societe-et-du-beneficiaire\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/distributions-dissimulees-de-benefices-dans-le-cas-de-la-societe-et-du-beneficiaire\\\/\",\"name\":\"Distributions dissimul\u00e9es de b\u00e9n\u00e9fices dans le cas de la soci\u00e9t\u00e9 et du b\u00e9n\u00e9ficiaire • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2024-12-01T05:07:00+00:00\",\"dateModified\":\"2025-01-07T15:13:24+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/distributions-dissimulees-de-benefices-dans-le-cas-de-la-societe-et-du-beneficiaire\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/distributions-dissimulees-de-benefices-dans-le-cas-de-la-societe-et-du-beneficiaire\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/distributions-dissimulees-de-benefices-dans-le-cas-de-la-societe-et-du-beneficiaire\\\/#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\":\"Distributions dissimul\u00e9es de b\u00e9n\u00e9fices dans le cas de la soci\u00e9t\u00e9 et du b\u00e9n\u00e9ficiaire\"}]},{\"@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":"Distributions dissimul\u00e9es de b\u00e9n\u00e9fices dans le cas de la soci\u00e9t\u00e9 et du b\u00e9n\u00e9ficiaire • 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\/distributions-dissimulees-de-benefices-dans-le-cas-de-la-societe-et-du-beneficiaire\/","og_locale":"fr_FR","og_type":"article","og_title":"Distributions dissimul\u00e9es de b\u00e9n\u00e9fices dans le cas de la soci\u00e9t\u00e9 et du b\u00e9n\u00e9ficiaire • steuerportal.ch","og_description":"Les soci\u00e9t\u00e9s de capitaux et leurs d\u00e9tenteurs de participations sont consid\u00e9r\u00e9s comme des entit\u00e9s juridiques et des sujets fiscaux ind\u00e9pendants. 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