{"id":25231,"date":"2025-04-01T06:08:00","date_gmt":"2025-04-01T04:08:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=25231"},"modified":"2025-04-10T18:10:56","modified_gmt":"2025-04-10T16:10:56","slug":"lelement-de-participation-a-la-liquidation-partielle-indirecte","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lelement-de-participation-a-la-liquidation-partielle-indirecte\/","title":{"rendered":"L\u2019\u00e9l\u00e9ment de participation \u00e0 la liquidation partielle indirecte"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

L\u2019interpr\u00e9tation des \u00e9l\u00e9ments constitutifs de la liquidation partielle indirecte a chang\u00e9 depuis son introduction. Thomas M. Fisler et St\u00e9phanie Toth dressent un \u00e9tat des lieux de l\u2019\u00e9volution du crit\u00e8re de participation sur la base de discussions parlementaires et d\u2019arr\u00eats de r\u00e9f\u00e9rence, en mettant l\u2019accent sur la question de savoir dans quelle mesure la pratique actuelle correspond aux objectifs initiaux du l\u00e9gislateur.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2919,"display_name":"Thomas M. Fisler","first_name":"Thomas M.","last_name":"Fisler","description":"

Lic. iur., dipl. Steuerexperte, Partner Tax Services, Ernst & Young, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/03\/fisler_thomas-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/thomas-m-fisler\/"},{"ID":2920,"display_name":"St\u00e9phanie Toth","first_name":"St\u00e9phanie","last_name":"Toth","description":"

M.A. HSG, LL.M. Swiss and International Taxation, Manager Tax Services, Ernst & Young, St. Gallen<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/03\/toth_stephanie-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/stephanie-toth\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lelement-de-participation-a-la-liquidation-partielle-indirecte\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-25231","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[2919,2920]},"shp_steuerportal_must_use":{"translations":[{"id":25227,"link":"https:\/\/steuerportal.ch\/articles-specialises\/das-element-der-mitwirkung-bei-der-indirekten-teilliquidation\/","title":{"rendered":"Das Element der Mitwirkung bei der indirekten Teilliquidation"},"language":"de"},{"id":25231,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lelement-de-participation-a-la-liquidation-partielle-indirecte\/","title":{"rendered":"L\u2019\u00e9l\u00e9ment de participation \u00e0 la liquidation partielle indirecte"},"language":"fr"}]},"yoast_head":"\nL\u2019\u00e9l\u00e9ment de participation \u00e0 la liquidation partielle indirecte • 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\/lelement-de-participation-a-la-liquidation-partielle-indirecte\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019\u00e9l\u00e9ment de participation \u00e0 la liquidation partielle indirecte • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"L\u2019interpr\u00e9tation des \u00e9l\u00e9ments constitutifs de la liquidation partielle indirecte a chang\u00e9 depuis son introduction. 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