{"id":26672,"date":"2025-09-01T06:00:00","date_gmt":"2025-09-01T04:00:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=26672"},"modified":"2025-09-17T12:21:57","modified_gmt":"2025-09-17T10:21:57","slug":"versement-de-primes-de-transaction","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/versement-de-primes-de-transaction\/","title":{"rendered":"Versement de primes de transaction"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Contrairement aux primes traditionnelles, les primes de transaction sont explicitement vers\u00e9es en raison de la conclusion de la vente d\u2019une entreprise. Diverses constellations et formes contractuelles sont envisageables. En se concentrant sur les \u00abshare deals\u00bb, Zitter\/Kempf analysent des cas pratiques sous l\u2019angle du droit fiscal et du droit des assurance sociales.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2080,"display_name":"Gernot Zitter","first_name":"Gernot","last_name":"Zitter","description":"

Dr. iur., LL.M. (Northwestern), dipl. Steuerexperte, Lehrbeauftragter an der Universit\u00e4t Luzern, Partner, KPMG Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/07\/gernot_zitter_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/gernot-zitter\/"},{"ID":3067,"display_name":"Marc Kempf","first_name":"Marc","last_name":"Kempf","description":"

MSc Finance, dipl. Steuerexperte, Senior Manager, International Corporate Tax, KPMG Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/08\/kempf_marc-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/marc-kempf\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/versement-de-primes-de-transaction\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-26672","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[2080,3067]},"shp_steuerportal_must_use":{"translations":[{"id":26580,"link":"https:\/\/steuerportal.ch\/articles-specialises\/ausrichtung-von-transaktionsboni\/","title":{"rendered":"Ausrichtung von Transaktionsboni"},"language":"de"},{"id":26672,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/versement-de-primes-de-transaction\/","title":{"rendered":"Versement de primes de transaction"},"language":"fr"}]},"yoast_head":"\nVersement de primes de transaction • 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\/versement-de-primes-de-transaction\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Versement de primes de transaction • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Contrairement aux primes traditionnelles, les primes de transaction sont explicitement vers\u00e9es en raison de la conclusion de la vente d\u2019une entreprise. 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