{"id":25969,"date":"2025-06-01T06:00:00","date_gmt":"2025-06-01T04:00:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=25969"},"modified":"2025-06-16T12:53:48","modified_gmt":"2025-06-16T10:53:48","slug":"succession-dentreprise-en-cas-de-societes-de-capitaux","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/succession-dentreprise-en-cas-de-societes-de-capitaux\/","title":{"rendered":"Succession d\u2019entreprise en cas de soci\u00e9t\u00e9s de capitaux"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Lorsque des entreprises sont ali\u00e9n\u00e9es \u00e0 un successeur \u00e0 des conditions pr\u00e9f\u00e9rentielles, cela peut entra\u00eener, pour l\u2019acqu\u00e9reur, selon le fondement juridique de l\u2019avantage accord\u00e9, soit l\u2019imp\u00f4t sur le revenu, soit l\u2019imp\u00f4t sur les donations \u2013 sachant que, contrairement \u00e0 l\u2019imp\u00f4t sur le revenu, l\u2019imp\u00f4t sur les donations n\u2019est pas harmonis\u00e9 au niveau cantonal. Opel\/Oesterhelt analysent diff\u00e9rentes constellations lors de r\u00e8glements de successions, en tenant compte…<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":12,"display_name":"Andrea Opel","first_name":"Andrea","last_name":"Opel","description":"

Prof. Dr. iur., Ordinaria f\u00fcr Steuerrecht an der Universit\u00e4t Luzern, Chefredaktorin der Steuer Revue<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/05\/opel_andrea_rgb-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/andrea-opel\/"},{"ID":48,"display_name":"Stefan Oesterhelt","first_name":"Stefan","last_name":"Oesterhelt","description":"

Rechtsanwalt, LL.M., dipl. Steuerexperte, Partner, Homburger AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/Oesterhelt-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/stefan-oesterhelt\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/succession-dentreprise-en-cas-de-societes-de-capitaux\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-25969","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[12,48]},"shp_steuerportal_must_use":{"translations":[{"id":25731,"link":"https:\/\/steuerportal.ch\/articles-specialises\/unternehmensnachfolge-bei-kapitalgesellschaften\/","title":{"rendered":"Unternehmensnachfolge bei Kapitalgesellschaften"},"language":"de"},{"id":25969,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/succession-dentreprise-en-cas-de-societes-de-capitaux\/","title":{"rendered":"Succession d\u2019entreprise en cas de soci\u00e9t\u00e9s de capitaux"},"language":"fr"}]},"yoast_head":"\nSuccession d\u2019entreprise en cas de 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\/succession-dentreprise-en-cas-de-societes-de-capitaux\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Succession d\u2019entreprise en cas de soci\u00e9t\u00e9s de capitaux • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Lorsque des entreprises sont ali\u00e9n\u00e9es \u00e0 un successeur \u00e0 des conditions pr\u00e9f\u00e9rentielles, cela peut entra\u00eener, pour l\u2019acqu\u00e9reur, selon le fondement juridique de l\u2019avantage accord\u00e9, soit l\u2019imp\u00f4t sur le revenu, soit l\u2019imp\u00f4t sur les donations \u2013 sachant que, contrairement \u00e0 l\u2019imp\u00f4t sur le revenu, l\u2019imp\u00f4t sur les donations n\u2019est pas harmonis\u00e9 au niveau cantonal. 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