{"id":26678,"date":"2025-09-01T05:59:00","date_gmt":"2025-09-01T03:59:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=26678"},"modified":"2025-09-17T12:17:24","modified_gmt":"2025-09-17T10:17:24","slug":"enquete-sur-la-pratique-en-matiere-dexoneration-fiscale","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/enquete-sur-la-pratique-en-matiere-dexoneration-fiscale\/","title":{"rendered":"Enqu\u00eate sur la pratique en mati\u00e8re d\u2019exon\u00e9ration fiscale"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

La modification de la pratique zurichoise en mati\u00e8re d\u2019exon\u00e9ration fiscale, visant la reconnaissance d\u2019une r\u00e9mun\u00e9ration appropri\u00e9e pour les membres des conseils de fondation et l\u2019\u00e9galit\u00e9 de traitement entre les activit\u00e9s en Suisse et \u00e0 l\u2019\u00e9tranger pour les fondations exon\u00e9r\u00e9es de l\u2019imp\u00f4t, a d\u00e9clench\u00e9 une r\u00e9action en cha\u00eene. Andrea Opel pr\u00e9sente les r\u00e9sultats d\u2019une enqu\u00eate men\u00e9e aupr\u00e8s des autorit\u00e9s fiscales cantonales sur l\u2019octroi d\u2019exon\u00e9rations fiscales.<\/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\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/enquete-sur-la-pratique-en-matiere-dexoneration-fiscale\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-26678","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[12]},"shp_steuerportal_must_use":{"translations":[{"id":26584,"link":"https:\/\/steuerportal.ch\/articles-specialises\/umfrage-zur-steuerbefreiungspraxis\/","title":{"rendered":"Umfrage zur Steuerbefreiungspraxis"},"language":"de"},{"id":26678,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/enquete-sur-la-pratique-en-matiere-dexoneration-fiscale\/","title":{"rendered":"Enqu\u00eate sur la pratique en mati\u00e8re d\u2019exon\u00e9ration fiscale"},"language":"fr"}]},"yoast_head":"\nEnqu\u00eate sur la pratique en mati\u00e8re d\u2019exon\u00e9ration fiscale • 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\/enquete-sur-la-pratique-en-matiere-dexoneration-fiscale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Enqu\u00eate sur la pratique en mati\u00e8re d\u2019exon\u00e9ration fiscale • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"La modification de la pratique zurichoise en mati\u00e8re d\u2019exon\u00e9ration fiscale, visant la reconnaissance d\u2019une r\u00e9mun\u00e9ration appropri\u00e9e pour les membres des conseils de fondation et l\u2019\u00e9galit\u00e9 de traitement entre les activit\u00e9s en Suisse et \u00e0 l\u2019\u00e9tranger pour les fondations exon\u00e9r\u00e9es de l\u2019imp\u00f4t, a d\u00e9clench\u00e9 une r\u00e9action en cha\u00eene. 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