{"id":28634,"date":"2026-02-01T07:00:00","date_gmt":"2026-02-01T06:00:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=28634"},"modified":"2026-03-13T15:02:54","modified_gmt":"2026-03-13T14:02:54","slug":"de-la-transaction-blockchain-a-levenement-fiscal","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/de-la-transaction-blockchain-a-levenement-fiscal\/","title":{"rendered":"De la transaction blockchain \u00e0 l’\u00e9v\u00e9nement fiscal"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Une qualification fiscale appropri\u00e9e des rendements issus d’activit\u00e9s li\u00e9es aux crypto-actifs suppose une compr\u00e9hension des fondements techniques et du contenu \u00e9conomique des activit\u00e9s li\u00e9es \u00e0 la blockchain. Une approche syst\u00e9matique peut notamment \u00eatre d\u00e9gag\u00e9e en distinguant les \u00e9v\u00e9nements de protocole, la participation au r\u00e9seau et les transactions on-chain. Silvan Guler et Alessia M\u00fchlthaler examinent les diff\u00e9rents m\u00e9canismes de g\u00e9n\u00e9ration de revenus et leur traitement fiscal.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":568,"display_name":"Silvan Guler","first_name":"Silvan","last_name":"Guler","description":"

MLaw, dipl. Steuerexperte, Partner, Deloitte AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/01\/guler_silvan-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/silvan-guler\/"},{"ID":3245,"display_name":"Alessia M\u00fchlthaler","first_name":"Alessia","last_name":"M\u00fchlthaler","description":"

MSc in Business and Economics, Managerin, Deloitte AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/01\/muehlthaler_alessia-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/alessia-muehlthaler-2\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/de-la-transaction-blockchain-a-levenement-fiscal\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-28634","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[568,3245]},"shp_steuerportal_must_use":{"translations":[{"id":28631,"link":"https:\/\/steuerportal.ch\/articles-specialises\/von-der-blockchain-transaktion-zum-steuerereignis\/","title":{"rendered":"Von der Blockchain-Transaktion zum Steuerereignis"},"language":"de"},{"id":28634,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/de-la-transaction-blockchain-a-levenement-fiscal\/","title":{"rendered":"De la transaction blockchain \u00e0 l’\u00e9v\u00e9nement fiscal"},"language":"fr"}]},"yoast_head":"\nDe la transaction blockchain \u00e0 l'\u00e9v\u00e9nement fiscal • 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\/de-la-transaction-blockchain-a-levenement-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"De la transaction blockchain \u00e0 l'\u00e9v\u00e9nement fiscal • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Une qualification fiscale appropri\u00e9e des rendements issus d'activit\u00e9s li\u00e9es aux crypto-actifs suppose une compr\u00e9hension des fondements techniques et du contenu \u00e9conomique des activit\u00e9s li\u00e9es \u00e0 la blockchain. Une approche syst\u00e9matique peut notamment \u00eatre d\u00e9gag\u00e9e en distinguant les \u00e9v\u00e9nements de protocole, la participation au r\u00e9seau et les transactions on-chain. Silvan Guler et Alessia M\u00fchlthaler examinent les diff\u00e9rents m\u00e9canismes de g\u00e9n\u00e9ration de revenus et leur traitement fiscal.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/de-la-transaction-blockchain-a-levenement-fiscal\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-13T14:02:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/02\/image-2.png\" \/>\n\t<meta property=\"og:image:width\" content=\"771\" \/>\n\t<meta property=\"og:image:height\" content=\"554\" \/>\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=\"55 minutes\" \/>\n<script type=\"application\/ld+json\" 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