{"id":28138,"date":"2026-01-01T06:58:00","date_gmt":"2026-01-01T05:58:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=28138"},"modified":"2026-01-28T18:35:45","modified_gmt":"2026-01-28T17:35:45","slug":"la-succession-fiscale-des-personnes-morales","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-succession-fiscale-des-personnes-morales\/","title":{"rendered":"La succession fiscale des personnes morales"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Ces derni\u00e8res ann\u00e9es, la succession fiscale a fait l\u2019objet d\u2019une attention croissante dans la jurisprudence, en particulier dans le domaine de la taxe sur la valeur ajout\u00e9e. Les questions relatives \u00e0 la succession fiscale s\u2019agissant d\u2019autres types d\u2019imp\u00f4ts ont moins \u00e9t\u00e9 th\u00e9matis\u00e9es, bien qu\u2019elles soient tout aussi pertinentes en pratique. Manuel Dubach et Marco Buchmann examinent donc la succession fiscale dans le contexte de l\u2019imp\u00f4t sur le b\u00e9n\u00e9fice, de l\u2019imp\u00f4t anticip\u00e9 et des droits de timbre.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":49,"display_name":"Manuel Dubach","first_name":"Manuel","last_name":"Dubach","description":"

Rechtsanwalt, dipl. Steuerexperte, ADB Altorfer Duss & Beilstein AG<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/12\/dubach_manuel-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/manuel-dubach\/"},{"ID":3196,"display_name":"Marco Buchmann","first_name":"Marco","last_name":"Buchmann","description":"

Dipl. Steuerexperte, LL.M. UZH International Tax Law, ADB Altorfer Duss & Beilstein AG<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/12\/buchmann_marco-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/marco-buchmann\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-succession-fiscale-des-personnes-morales\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-28138","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[49,3196]},"shp_steuerportal_must_use":{"translations":[{"id":28135,"link":"https:\/\/steuerportal.ch\/articles-specialises\/die-steuernachfolge-bei-juristischen-personen\/","title":{"rendered":"Die Steuernachfolge bei juristischen Personen"},"language":"de"},{"id":28138,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-succession-fiscale-des-personnes-morales\/","title":{"rendered":"La succession fiscale des personnes morales"},"language":"fr"}]},"yoast_head":"\nLa succession fiscale des personnes morales • 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-succession-fiscale-des-personnes-morales\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La succession fiscale des personnes morales • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Ces derni\u00e8res ann\u00e9es, la succession fiscale a fait l\u2019objet d\u2019une attention croissante dans la jurisprudence, en particulier dans le domaine de la taxe sur la valeur ajout\u00e9e. 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