{"id":6382,"date":"2021-04-01T10:28:00","date_gmt":"2021-04-01T08:28:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=6382"},"modified":"2021-04-01T10:50:48","modified_gmt":"2021-04-01T08:50:48","slug":"grundstueckgewinn-oder-vermoegensertrag","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/grundstueckgewinn-oder-vermoegensertrag\/","title":{"rendered":"Grundst\u00fcckgewinn oder Verm\u00f6gensertrag?"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Der Tatbestand der wirtschaftlichen Hand\u00e4nderung infolge Ver\u00e4usserung einer Mehrheitsbeteiligung an einer Immobiliengesellschaft f\u00fchrt u. U. zu einer Konkurrenzsituation zur Transponierung und zur indirekten Teilliquidation. Olivier Margraf diskutiert L\u00f6sungsvorschl\u00e4ge aus Rechtsprechung und Literatur.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":41,"display_name":"Olivier Margraf","first_name":"Olivier","last_name":"Margraf","description":"

Dr. iur., Bereichsleiter Recht + Spezialsteuern, Steuerverwaltung Kanton Thurgau<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/04\/olivier_margraf_cut_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/olivier-margraf\/"}],"related_sht_promodule":["Steuer Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/grundstueckgewinn-oder-vermoegensertrag\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-6382","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[41]},"shp_steuerportal_must_use":{"translations":[{"id":6382,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/grundstueckgewinn-oder-vermoegensertrag\/","title":{"rendered":"Grundst\u00fcckgewinn oder Verm\u00f6gensertrag?"},"language":"de"}]},"yoast_head":"\nGrundst\u00fcckgewinn oder Verm\u00f6gensertrag? • 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\/grundstueckgewinn-oder-vermoegensertrag\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Grundst\u00fcckgewinn oder Verm\u00f6gensertrag? • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Der Tatbestand der wirtschaftlichen Hand\u00e4nderung infolge Ver\u00e4usserung einer Mehrheitsbeteiligung an einer Immobiliengesellschaft f\u00fchrt u. 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