{"id":26212,"date":"2025-07-22T07:00:00","date_gmt":"2025-07-22T05:00:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=26212"},"modified":"2025-08-06T15:23:18","modified_gmt":"2025-08-06T13:23:18","slug":"reserves-de-fluctuation-selon-lart-960b-co","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reserves-de-fluctuation-selon-lart-960b-co\/","title":{"rendered":"R\u00e9serves de fluctuation selon l\u2019art. 960b CO"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Les r\u00e9serves de fluctuation constitu\u00e9es selon le droit commercial \u00e9taient consid\u00e9r\u00e9es comme justifi\u00e9es par l\u2019usage commercial dans le cadre des fluctuations de cours usuelles, jusqu\u2019\u00e0 ce que le Tribunal f\u00e9d\u00e9ral rejette officiellement cette pratique en f\u00e9vrier. Dans ce contexte, Duss\/Engstler r\u00e9examinent la question du traitement des r\u00e9serves de fluctuation dans le bilan commercial et fiscal, et les replacent dans le cadre du droit fiscal comptable.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":303,"display_name":"Fabian Duss","first_name":"Fabian","last_name":"Duss","description":"

Lic. oec. publ., dipl. Steuerexperte, LL.M. UZH in International Tax Law, Partner ADB Altorfer Duss & Beilstein AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/07\/Duss_Fabian-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/fabian-duss\/"},{"ID":3019,"display_name":"Patrick Engstler","first_name":"Patrick","last_name":"Engstler","description":"

Dr. oec. HSG, ADB Altorfer Duss & Beilstein AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/07\/Engstler_Patrick-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/patrick-engstler\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reserves-de-fluctuation-selon-lart-960b-co\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-26212","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[303,3019]},"shp_steuerportal_must_use":{"translations":[{"id":26208,"link":"https:\/\/steuerportal.ch\/articles-specialises\/schwankungsreserven-nach-art-960b-or\/","title":{"rendered":"Schwankungsreserven nach Art. 960b OR"},"language":"de"},{"id":26212,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reserves-de-fluctuation-selon-lart-960b-co\/","title":{"rendered":"R\u00e9serves de fluctuation selon l\u2019art. 960b CO"},"language":"fr"}]},"yoast_head":"\nR\u00e9serves de fluctuation selon l\u2019art. 960b CO • 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\/reserves-de-fluctuation-selon-lart-960b-co\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9serves de fluctuation selon l\u2019art. 960b CO • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Les r\u00e9serves de fluctuation constitu\u00e9es selon le droit commercial \u00e9taient consid\u00e9r\u00e9es comme justifi\u00e9es par l\u2019usage commercial dans le cadre des fluctuations de cours usuelles, jusqu\u2019\u00e0 ce que le Tribunal f\u00e9d\u00e9ral rejette officiellement cette pratique en f\u00e9vrier. Dans ce contexte, Duss\/Engstler r\u00e9examinent la question du traitement des r\u00e9serves de fluctuation dans le bilan commercial et fiscal, et les replacent dans le cadre du droit fiscal comptable.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reserves-de-fluctuation-selon-lart-960b-co\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-06T13:23:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/07\/image-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1647\" \/>\n\t<meta property=\"og:image:height\" content=\"492\" \/>\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=\"56 minutes\" 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