{"id":27715,"date":"2025-12-01T01:15:00","date_gmt":"2025-12-01T00:15:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=27715"},"modified":"2025-12-01T12:00:59","modified_gmt":"2025-12-01T11:00:59","slug":"la-stak-hollandaise-une-perspective-suisse","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-stak-hollandaise-une-perspective-suisse\/","title":{"rendered":"La STAK hollandaise \u2013 une perspective suisse"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Les STAK sont des instruments juridiques n\u00e9erlandais qui permettent de s\u00e9parer la propri\u00e9t\u00e9 juridique de la propri\u00e9t\u00e9 \u00e9conomique des actifs. Ils sont souvent utilis\u00e9s dans la planification successorale et les plans de participation et soul\u00e8vent des questions fiscales en Suisse, notamment en ce qui concerne l\u2019attribution des revenus et l\u2019application de l\u2019imposition partielle des revenus de participation. Hugues Salom\u00e9 et Cees Nijmann abordent et analysent ces questions dans leur article.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"_members_access_role":[],"_members_access_error":"","authors":[{"ID":3167,"display_name":"Hugues Salom\u00e9","first_name":"Hugues","last_name":"Salom\u00e9","description":"

Associ\u00e9, KPMG SA, Gen\u00e8ve<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/11\/salome_hugues_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/hugues-salome\/"},{"ID":3168,"display_name":"Cees Nijman","first_name":"Cees","last_name":"Nijman","description":"

Associ\u00e9, KPMG Meijburg & Co., Breda<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/11\/cees_nijman_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/cees-nijman\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-stak-hollandaise-une-perspective-suisse\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-27715","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[3167,3168]},"shp_steuerportal_must_use":{"translations":[{"id":27713,"link":"https:\/\/steuerportal.ch\/articles-specialises\/die-niederlaendische-stak-eine-schweizer-perspektive\/","title":{"rendered":"Die niederl\u00e4ndische STAK \u2013 eine Schweizer Perspektive"},"language":"de"},{"id":27715,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-stak-hollandaise-une-perspective-suisse\/","title":{"rendered":"La STAK hollandaise \u2013 une perspective suisse"},"language":"fr"}]},"yoast_head":"\nLa STAK hollandaise \u2013 une perspective suisse • 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\/la-stak-hollandaise-une-perspective-suisse\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La STAK hollandaise \u2013 une perspective suisse • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Les STAK sont des instruments juridiques n\u00e9erlandais qui permettent de s\u00e9parer la propri\u00e9t\u00e9 juridique de la propri\u00e9t\u00e9 \u00e9conomique des actifs. 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