{"id":836,"date":"2019-10-01T14:37:36","date_gmt":"2019-10-01T12:37:36","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=836"},"modified":"2019-12-10T13:22:02","modified_gmt":"2019-12-10T12:22:02","slug":"restructuration-reconstitution-du-capital-actions-et-du-pret-de-lactionnaire-a-concurrence-de-la-perte-reportee-evasion-fiscale-lifd-lhid-vd","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/restructuration-reconstitution-du-capital-actions-et-du-pret-de-lactionnaire-a-concurrence-de-la-perte-reportee-evasion-fiscale-lifd-lhid-vd\/","title":{"rendered":"Restructuration ; reconstitution du capital-actions et du pr\u00eat de l\u2019actionnaire \u00e0 concurrence de la perte report\u00e9e ; \u00e9vasion fiscale ; (LIFD ; LHID ; VD)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>3&nbsp;Personnes physiques 3.2&nbsp;Revenus provenant de la fortune mobili&egrave;re Restructuration&#8239;; 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