{"id":7587,"date":"2021-09-01T00:16:00","date_gmt":"2021-08-31T22:16:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=7587"},"modified":"2021-08-31T13:34:35","modified_gmt":"2021-08-31T11:34:35","slug":"le-rachat-dactions-propres-par-des-societes-non-cotees","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/le-rachat-dactions-propres-par-des-societes-non-cotees\/","title":{"rendered":"Le rachat d\u2019actions propres par des soci\u00e9t\u00e9s non cot\u00e9es"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Dans la situation particuli\u00e8re d’une soci\u00e9t\u00e9 non cot\u00e9e, le rachat de ses propres actions peut \u00eatre un moyen de transf\u00e9rer des liquidit\u00e9s aux actionnaires, de mettre en place un plan de participation de collaborateurs ou de contr\u00f4ler l’actionnariat lors de la sortie d’un d\u00e9tenteur de parts. Les auteurs Glauser et Bach examinent les cons\u00e9quences fiscales d’une telle transaction.<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1221,"display_name":"Pierre-Marie Glauser","first_name":"Pierre-Marie","last_name":"Glauser","description":"

Dr iur., lic. oec. HSG, Expert fiscal dipl., Avocat, Professeur de droit fiscal, Universit\u00e9 de Lausanne<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/09\/glauser_pierre_marie-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/pierre-marie-glauser\/"},{"ID":1222,"display_name":"Nicolas Bach","first_name":"Nicolas","last_name":"Bach","description":"

Doctorant en droit fiscal, Universit\u00e9 de Lausanne, Conseiller fiscal, Administration fiscale cantonale genevoise<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/08\/bach-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/nicolas-bach\/"}],"related_sht_promodule":["Steuer Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/le-rachat-dactions-propres-par-des-societes-non-cotees\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-7587","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[1221,1222]},"shp_steuerportal_must_use":{"translations":[{"id":7587,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/le-rachat-dactions-propres-par-des-societes-non-cotees\/","title":{"rendered":"Le rachat d\u2019actions propres par des soci\u00e9t\u00e9s non cot\u00e9es"},"language":"de"}]},"yoast_head":"\nLe rachat d\u2019actions propres par des soci\u00e9t\u00e9s non cot\u00e9es • 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\/le-rachat-dactions-propres-par-des-societes-non-cotees\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le rachat d\u2019actions propres par des soci\u00e9t\u00e9s non cot\u00e9es • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Dans la situation particuli\u00e8re d'une soci\u00e9t\u00e9 non cot\u00e9e, le rachat de ses propres actions peut \u00eatre un moyen de transf\u00e9rer des liquidit\u00e9s aux actionnaires, de mettre en place un plan de participation de collaborateurs ou de contr\u00f4ler l'actionnariat lors de la sortie d'un d\u00e9tenteur de parts. 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