{"id":9748,"date":"2021-11-03T10:54:01","date_gmt":"2021-11-03T09:54:01","guid":{"rendered":"https:\/\/steuerportal.ch\/fachartikel\/altreservenpraxis-beim-drittverkauf\/"},"modified":"2021-12-10T16:53:42","modified_gmt":"2021-12-10T15:53:42","slug":"pratique-des-anciennes-reserves-lors-de-la-vente-a-un-tiers","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/pratique-des-anciennes-reserves-lors-de-la-vente-a-un-tiers\/","title":{"rendered":"Pratique des anciennes r\u00e9serves lors de la vente \u00e0 un tiers"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Par son arr\u00eat du 29 juillet 2021, le Tribunal f\u00e9d\u00e9ral confirme la pratique de l\u2019AFC en mati\u00e8re d’anciennes r\u00e9serves lors de ventes \u00e0 un tiers. Stefan Oesterhelt critique la qualit\u00e9 de l\u2019expos\u00e9 des motifs de l\u2019arr\u00eat.<\/p>\n","protected":false},"author":3,"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\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/pratique-des-anciennes-reserves-lors-de-la-vente-a-un-tiers\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-9748","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[48]},"shp_steuerportal_must_use":{"translations":[{"id":9593,"link":"https:\/\/steuerportal.ch\/articles-specialises\/altreservenpraxis-beim-drittverkauf\/","title":{"rendered":"Altreservenpraxis beim Drittverkauf"},"language":"de"},{"id":9748,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/pratique-des-anciennes-reserves-lors-de-la-vente-a-un-tiers\/","title":{"rendered":"Pratique des anciennes r\u00e9serves lors de la vente \u00e0 un tiers"},"language":"fr"}]},"yoast_head":"\nPratique des anciennes r\u00e9serves lors de la vente \u00e0 un tiers • 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\/pratique-des-anciennes-reserves-lors-de-la-vente-a-un-tiers\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pratique des anciennes r\u00e9serves lors de la vente \u00e0 un tiers • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Par son arr\u00eat du 29 juillet 2021, le Tribunal f\u00e9d\u00e9ral confirme la pratique de l\u2019AFC en mati\u00e8re d'anciennes r\u00e9serves lors de ventes \u00e0 un tiers. 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