{"id":28941,"date":"2026-03-02T00:39:35","date_gmt":"2026-03-01T23:39:35","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=28941"},"modified":"2026-03-01T14:08:29","modified_gmt":"2026-03-01T13:08:29","slug":"les-reserves-dapport-en-capital-dans-les-societes-etrangeres","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/les-reserves-dapport-en-capital-dans-les-societes-etrangeres\/","title":{"rendered":"Les r\u00e9serves d\u2019apport en capital dans les soci\u00e9t\u00e9s \u00e9trang\u00e8res"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

La distribution des apports en capital est exon\u00e9r\u00e9e d’imp\u00f4t sur le revenu pour les actionnaires domicili\u00e9s en Suisse. Cela vaut \u00e9galement pour les distributions effectu\u00e9es par des soci\u00e9t\u00e9s \u00e9trang\u00e8res en faveur d\u2019actionnaires suisses. Contrairement aux soci\u00e9t\u00e9s suisses, il n’est toutefois pas possible de se baser sur l’attestation RAC de l’AFC, ce qui entra\u00eene de nombreuses difficult\u00e9s. Dans sa contribution, Floran Ponce expose comment celles-ci peuvent \u00eatre r\u00e9solues.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2081,"display_name":"Floran Ponce","first_name":"Floran","last_name":"Ponce","description":"

Avocat, LL.M., expert fiscal diplom\u00e9, associ\u00e9, Lenz & Staehelin, Gen\u00e8ve<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/02\/ponce_floran-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/floran-ponce\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/les-reserves-dapport-en-capital-dans-les-societes-etrangeres\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-28941","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[2081]},"shp_steuerportal_must_use":{"translations":[{"id":28939,"link":"https:\/\/steuerportal.ch\/articles-specialises\/kapitalruecklagen-in-auslaendischen-gesellschaften\/","title":{"rendered":"Kapitaleinlagereserven bei ausl\u00e4ndischen Gesellschaften"},"language":"de"},{"id":28941,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/les-reserves-dapport-en-capital-dans-les-societes-etrangeres\/","title":{"rendered":"Les r\u00e9serves d\u2019apport en capital dans les soci\u00e9t\u00e9s \u00e9trang\u00e8res"},"language":"fr"}]},"yoast_head":"\nLes r\u00e9serves d\u2019apport en capital dans les soci\u00e9t\u00e9s \u00e9trang\u00e8res • 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\/les-reserves-dapport-en-capital-dans-les-societes-etrangeres\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les r\u00e9serves d\u2019apport en capital dans les soci\u00e9t\u00e9s \u00e9trang\u00e8res • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"La distribution des apports en capital est exon\u00e9r\u00e9e d'imp\u00f4t sur le revenu pour les actionnaires domicili\u00e9s en Suisse. 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