{"id":3567,"date":"2020-06-06T14:10:50","date_gmt":"2020-06-06T12:10:50","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=3567"},"modified":"2020-06-07T11:04:06","modified_gmt":"2020-06-07T09:04:06","slug":"forderungsverzicht-und-andere-debt-equity-swaps","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/forderungsverzicht-und-andere-debt-equity-swaps\/","title":{"rendered":"Forderungsverzicht und andere Debt-Equity-Swaps"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Der Forderungsverzicht ist ein beliebtes, wenn auch steuerlich delikates Unterfangen zur Sanierung einer Gesellschaft, dem in der aktuellen Situation erhebliche Bedeutung zukommt. Die Autoren stellen die derzeit geltende Praxis der Verwaltungsbeh\u00f6rden dar und beleuchten sie kritisch.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":48,"display_name":"Stefan Oesterhelt","first_name":"Stefan","last_name":"Oesterhelt","description":"

Rechtsanwalt, LL.M., dipl. Steuerexperte, Partner, Homburger AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/Oesterhelt-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/stefan-oesterhelt\/"},{"ID":406,"display_name":"Susanne Schreiber","first_name":"Susanne","last_name":"Schreiber","description":"

dipl. Steuerexpertin, Rechtsanw\u00e4ltin, Steuerberaterin, Partner, Co-Head Tax, B\u00e4r & Karrer AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/02\/Susanne-Schreiber_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/susanne-schreiber\/"}],"related_sht_promodule":["Steuer Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/forderungsverzicht-und-andere-debt-equity-swaps\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-3567","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[48,406]},"shp_steuerportal_must_use":{"translations":[{"id":3567,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/forderungsverzicht-und-andere-debt-equity-swaps\/","title":{"rendered":"Forderungsverzicht und andere Debt-Equity-Swaps"},"language":"de"}]},"yoast_head":"\nForderungsverzicht und andere Debt-Equity-Swaps • 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\/forderungsverzicht-und-andere-debt-equity-swaps\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Forderungsverzicht und andere Debt-Equity-Swaps • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Der Forderungsverzicht ist ein beliebtes, wenn auch steuerlich delikates Unterfangen zur Sanierung einer Gesellschaft, dem in der aktuellen Situation erhebliche Bedeutung zukommt. 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