{"id":30324,"date":"2026-07-23T06:58:00","date_gmt":"2026-07-23T04:58:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=30324"},"modified":"2026-07-21T12:42:16","modified_gmt":"2026-07-21T10:42:16","slug":"lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd\/","title":{"rendered":"L\u2019obligation de reprise de valeur pr\u00e9vue \u00e0 l\u2019art. 62 al. 4 LIFD"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Le droit fiscal pr\u00e9voit une reprise imposable du b\u00e9n\u00e9fice lorsque l\u2019amortissement extraordinaire ou une correction de valeur ant\u00e9rieure portant sur une participation qualifi\u00e9e n\u2019est plus justifi\u00e9e par l\u2019usage commercial. Fabian Duss et Patrick Engstler replacent cette obligation de reprise de valeur dans le cadre du droit fiscal du bilan en vigueur, en accordant une attention particuli\u00e8re aux corrections de valeur extraordinaires portant sur les participations.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"_members_access_role":[],"_members_access_error":"","authors":[{"ID":303,"display_name":"Fabian Duss","first_name":"Fabian","last_name":"Duss","description":"

Lic. oec. publ., dipl. Steuerexperte, LL.M. UZH in International Tax Law, Partner ADB Altorfer Duss & Beilstein AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/07\/Duss_Fabian-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/fabian-duss\/"},{"ID":3019,"display_name":"Patrick Engstler","first_name":"Patrick","last_name":"Engstler","description":"

Dr. oec. HSG, ADB Altorfer Duss & Beilstein AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/07\/Engstler_Patrick-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/patrick-engstler\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-30324","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[303,3019]},"shp_steuerportal_must_use":{"translations":[{"id":30321,"link":"https:\/\/steuerportal.ch\/articles-specialises\/das-wertaufholungsgebot-nach-art-62-abs-4-dbg\/","title":{"rendered":"Das Wertaufholungsgebot nach Art. 62 Abs. 4 DBG"},"language":"de"},{"id":30324,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd\/","title":{"rendered":"L\u2019obligation de reprise de valeur pr\u00e9vue \u00e0 l\u2019art. 62 al. 4 LIFD"},"language":"fr"}]},"yoast_head":"\nL\u2019obligation de reprise de valeur pr\u00e9vue \u00e0 l\u2019art. 62 al. 4 LIFD • 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\/lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019obligation de reprise de valeur pr\u00e9vue \u00e0 l\u2019art. 62 al. 4 LIFD • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Le droit fiscal pr\u00e9voit une reprise imposable du b\u00e9n\u00e9fice lorsque l\u2019amortissement extraordinaire ou une correction de valeur ant\u00e9rieure portant sur une participation qualifi\u00e9e n\u2019est plus justifi\u00e9e par l\u2019usage commercial. Fabian Duss et Patrick Engstler replacent cette obligation de reprise de valeur dans le cadre du droit fiscal du bilan en vigueur, en accordant une attention particuli\u00e8re aux corrections de valeur extraordinaires portant sur les participations.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\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=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd\\\/\",\"name\":\"L\u2019obligation de reprise de valeur pr\u00e9vue \u00e0 l\u2019art. 62 al. 4 LIFD • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2026-07-23T04:58:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Page d'accueil\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fachartikel\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"L\u2019obligation de reprise de valeur pr\u00e9vue \u00e0 l\u2019art. 62 al. 4 LIFD\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"name\":\"steuerportal.ch\",\"description\":\"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts\",\"publisher\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\",\"name\":\"Steuerportal (Cosmos Verlag)\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"contentUrl\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"width\":191,\"height\":44,\"caption\":\"Steuerportal (Cosmos Verlag)\"},\"image\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"L\u2019obligation de reprise de valeur pr\u00e9vue \u00e0 l\u2019art. 62 al. 4 LIFD • steuerportal.ch","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd\/","og_locale":"fr_FR","og_type":"article","og_title":"L\u2019obligation de reprise de valeur pr\u00e9vue \u00e0 l\u2019art. 62 al. 4 LIFD • steuerportal.ch","og_description":"Le droit fiscal pr\u00e9voit une reprise imposable du b\u00e9n\u00e9fice lorsque l\u2019amortissement extraordinaire ou une correction de valeur ant\u00e9rieure portant sur une participation qualifi\u00e9e n\u2019est plus justifi\u00e9e par l\u2019usage commercial. Fabian Duss et Patrick Engstler replacent cette obligation de reprise de valeur dans le cadre du droit fiscal du bilan en vigueur, en accordant une attention particuli\u00e8re aux corrections de valeur extraordinaires portant sur les participations.","og_url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd\/","og_site_name":"steuerportal.ch","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd\/","url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd\/","name":"L\u2019obligation de reprise de valeur pr\u00e9vue \u00e0 l\u2019art. 62 al. 4 LIFD • steuerportal.ch","isPartOf":{"@id":"https:\/\/steuerportal.ch\/fr\/#website"},"datePublished":"2026-07-23T04:58:00+00:00","breadcrumb":{"@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/steuerportal.ch\/fr\/articles-specialises\/lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/lobligation-de-reprise-de-valeur-prevue-a-lart-62-al-4-lifd\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Page d'accueil","item":"https:\/\/steuerportal.ch\/fr\/"},{"@type":"ListItem","position":2,"name":"Fachartikel","item":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/"},{"@type":"ListItem","position":3,"name":"L\u2019obligation de reprise de valeur pr\u00e9vue \u00e0 l\u2019art. 62 al. 4 LIFD"}]},{"@type":"WebSite","@id":"https:\/\/steuerportal.ch\/fr\/#website","url":"https:\/\/steuerportal.ch\/fr\/","name":"steuerportal.ch","description":"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts","publisher":{"@id":"https:\/\/steuerportal.ch\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/steuerportal.ch\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/steuerportal.ch\/fr\/#organization","name":"Steuerportal (Cosmos Verlag)","url":"https:\/\/steuerportal.ch\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/steuerportal.ch\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/06\/cosmos_c-strich_h_positiv_bunt.svg","contentUrl":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/06\/cosmos_c-strich_h_positiv_bunt.svg","width":191,"height":44,"caption":"Steuerportal (Cosmos Verlag)"},"image":{"@id":"https:\/\/steuerportal.ch\/fr\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/30324","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle"}],"about":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/types\/sht_proarticle"}],"author":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/2371"}],"version-history":[{"count":3,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/30324\/revisions"}],"predecessor-version":[{"id":30434,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/30324\/revisions\/30434"}],"acf:user":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/3019"},{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/303"}],"wp:attachment":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/media?parent=30324"}],"wp:term":[{"taxonomy":"sht_proarticle_category","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_category?post=30324"},{"taxonomy":"sht_proarticle_tag","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_tag?post=30324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}