{"id":3358,"date":"2020-05-06T00:45:11","date_gmt":"2020-05-05T22:45:11","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=3358"},"modified":"2020-05-06T00:45:12","modified_gmt":"2020-05-05T22:45:12","slug":"traitement-fiscal-de-participations-de-collaborateur-et-transfert-a-ex-epouse-liquidation-du-regime-matrimonial-ou-versement-pension-alimentaire-lifd-lhid-vs","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/traitement-fiscal-de-participations-de-collaborateur-et-transfert-a-ex-epouse-liquidation-du-regime-matrimonial-ou-versement-pension-alimentaire-lifd-lhid-vs\/","title":{"rendered":"Traitement fiscal de participations de collaborateur et transfert \u00e0 ex-\u00e9pouse; liquidation du r\u00e9gime matrimonial ou versement pension alimentaire (LIFD; LHID; VS)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Les performance shares en cause ne conf\u00e9raient aucune pr\u00e9tention juridique ferme au recourant lors de leur attribution. Elles doivent ainsi \u00eatre consid\u00e9r\u00e9es comme des expectatives sur des actions de collaborateur ou sur un \u00e9quivalent en esp\u00e8ce, conduisant \u00e0 une imposition au moment de leur conversion, en 2013. Il s\u2019agissait d\u2019une composante de la r\u00e9mun\u00e9ration du recourant qui \u00e9tait li\u00e9e \u00e0 sa qualit\u00e9 de salari\u00e9. <\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":74,"display_name":"Redaktion Steuer Revue","first_name":"","last_name":"","description":"","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/11\/StP_Profilbild_RED_DE_quadratisch.jpg","organiser_data":{"public_organiser_name":"Redaktion Steuer Revue","public_organiser_page":false,"offer":"","location":"","preamble":"","public_organiser_logo":false},"url":"https:\/\/steuerportal.ch\/fr\/autoren\/redaktion-steuer-revue\/"}],"related_sht_promodule":["Steuer Revue → Rechtsprechung<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/traitement-fiscal-de-participations-de-collaborateur-et-transfert-a-ex-epouse-liquidation-du-regime-matrimonial-ou-versement-pension-alimentaire-lifd-lhid-vs\/shtpdf\/","language":"de"},"sht_proarticle_category":[19],"sht_proarticle_tag":[],"class_list":["post-3358","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-rechtsprechung"],"acf":{"authors":[74]},"shp_steuerportal_must_use":{"translations":[{"id":3358,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/traitement-fiscal-de-participations-de-collaborateur-et-transfert-a-ex-epouse-liquidation-du-regime-matrimonial-ou-versement-pension-alimentaire-lifd-lhid-vs\/","title":{"rendered":"Traitement fiscal de participations de collaborateur et transfert \u00e0 ex-\u00e9pouse; liquidation du r\u00e9gime matrimonial ou versement pension alimentaire (LIFD; LHID; VS)"},"language":"de"}]},"yoast_head":"\nTraitement fiscal de participations de collaborateur et transfert \u00e0 ex-\u00e9pouse; liquidation du r\u00e9gime matrimonial ou versement pension alimentaire (LIFD; LHID; VS) • 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\/traitement-fiscal-de-participations-de-collaborateur-et-transfert-a-ex-epouse-liquidation-du-regime-matrimonial-ou-versement-pension-alimentaire-lifd-lhid-vs\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Traitement fiscal de participations de collaborateur et transfert \u00e0 ex-\u00e9pouse; liquidation du r\u00e9gime matrimonial ou versement pension alimentaire (LIFD; LHID; VS) • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Les performance shares en cause ne conf\u00e9raient aucune pr\u00e9tention juridique ferme au recourant lors de leur attribution. 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