{"id":25480,"date":"2025-05-01T06:00:00","date_gmt":"2025-05-01T04:00:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=25480"},"modified":"2025-05-09T10:59:42","modified_gmt":"2025-05-09T08:59:42","slug":"aspects-fiscaux-de-lasset-swap-immobilier","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/aspects-fiscaux-de-lasset-swap-immobilier\/","title":{"rendered":"Aspects fiscaux de l\u2019Asset Swap immobilier"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Les Asset Swap immobiliers \u2013 par lesquels des institutions de pr\u00e9voyance transf\u00e8rent des immeubles \u00e0 des fondations de placement en \u00e9change de droits sans valeur nominale \u2013 sont en principe neutres en mati\u00e8re d\u2019imp\u00f4t sur les gains immobiliers, pour autant que tous les immeubles soient transf\u00e9r\u00e9s; les \u00e9tats de fait doivent n\u00e9anmoins \u00eatre analys\u00e9s au cas par cas. Frey\/Kehrle pr\u00e9sentent les r\u00e9sultats d\u2019une enqu\u00eate men\u00e9e dans toute la Suisse aupr\u00e8s des administrations…<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":36,"display_name":"Christoph Frey","first_name":"Christoph","last_name":"Frey","description":"

Lic. oec. publ., dipl. Steuerexperte, Partner bei KPMG AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/04\/frey_christoph-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/christoph-frey\/"},{"ID":2952,"display_name":"Nadja Kehrle","first_name":"Nadja","last_name":"Kehrle","description":"

MLaw, dipl. Steuerexpertin, Manager bei KPMG AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/04\/kehrle_nadja-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/nadja-kehrle\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/aspects-fiscaux-de-lasset-swap-immobilier\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-25480","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[36,2952]},"shp_steuerportal_must_use":{"translations":[{"id":25412,"link":"https:\/\/steuerportal.ch\/articles-specialises\/steueraspekte-des-immobilien-asset-swaps\/","title":{"rendered":"Steueraspekte des Immobilien-Asset-Swaps"},"language":"de"},{"id":25480,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/aspects-fiscaux-de-lasset-swap-immobilier\/","title":{"rendered":"Aspects fiscaux de l\u2019Asset Swap immobilier"},"language":"fr"}]},"yoast_head":"\nAspects fiscaux de l\u2019Asset Swap immobilier • 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\/aspects-fiscaux-de-lasset-swap-immobilier\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aspects fiscaux de l\u2019Asset Swap immobilier • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Les Asset Swap immobiliers \u2013 par lesquels des institutions de pr\u00e9voyance transf\u00e8rent des immeubles \u00e0 des fondations de placement en \u00e9change de droits sans valeur nominale \u2013 sont en principe neutres en mati\u00e8re d\u2019imp\u00f4t sur les gains immobiliers, pour autant que tous les immeubles soient transf\u00e9r\u00e9s; les \u00e9tats de fait doivent n\u00e9anmoins \u00eatre analys\u00e9s au cas par cas. Frey\/Kehrle pr\u00e9sentent les r\u00e9sultats d\u2019une enqu\u00eate men\u00e9e dans toute la Suisse aupr\u00e8s des administrations…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/aspects-fiscaux-de-lasset-swap-immobilier\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-09T08:59:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/05\/image-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"791\" \/>\n\t<meta property=\"og:image:height\" content=\"910\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\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=\"43 minutes\" \/>\n<script type=\"application\/ld+json\" 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