{"id":25239,"date":"2025-04-01T06:09:00","date_gmt":"2025-04-01T04:09:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=25239"},"modified":"2025-04-10T18:07:25","modified_gmt":"2025-04-10T16:07:25","slug":"transfert-dexploitations-agricoles-a-des-societes-de-capitaux","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/transfert-dexploitations-agricoles-a-des-societes-de-capitaux\/","title":{"rendered":"Transfert d\u2019exploitations agricoles \u00e0 des soci\u00e9t\u00e9s de capitaux"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

La gestion d\u2019une exploitation agricole rev\u00eatant la forme d\u2019une soci\u00e9t\u00e9 de capitaux est autoris\u00e9e par le droit civil depuis 2014 (suite \u00e0 une d\u00e9cision de principe du Tribunal f\u00e9d\u00e9ral). Etant donn\u00e9 que le \u00abdroit de l\u2019imposition agricole\u00bb int\u00e8gre \u00e9galement le droit agricole, qui n\u2019est pas forc\u00e9ment connu du justiciable fiscal, ces cas d\u2019application pr\u00e9sentent quelques lacunes qu\u2019Olivier Margraf met en \u00e9vidence et explique \u00e0 l\u2019aide d\u2019exemples pratiques.<\/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\/transfert-dexploitations-agricoles-a-des-societes-de-capitaux\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-25239","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[41]},"shp_steuerportal_must_use":{"translations":[{"id":25234,"link":"https:\/\/steuerportal.ch\/articles-specialises\/uebertragung-von-landwirtschaftsbetrieben-auf-kapitalgesellschaften\/","title":{"rendered":"\u00dcbertragung von Landwirtschaftsbetrieben auf Kapitalgesellschaften"},"language":"de"},{"id":25239,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/transfert-dexploitations-agricoles-a-des-societes-de-capitaux\/","title":{"rendered":"Transfert d\u2019exploitations agricoles \u00e0 des soci\u00e9t\u00e9s de capitaux"},"language":"fr"}]},"yoast_head":"\nTransfert d\u2019exploitations agricoles \u00e0 des soci\u00e9t\u00e9s de capitaux • 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\/transfert-dexploitations-agricoles-a-des-societes-de-capitaux\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfert d\u2019exploitations agricoles \u00e0 des soci\u00e9t\u00e9s de capitaux • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"La gestion d\u2019une exploitation agricole rev\u00eatant la forme d\u2019une soci\u00e9t\u00e9 de capitaux est autoris\u00e9e par le droit civil depuis 2014 (suite \u00e0 une d\u00e9cision de principe du Tribunal f\u00e9d\u00e9ral). 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