{"id":9777,"date":"2021-11-03T10:42:15","date_gmt":"2021-11-03T09:42:15","guid":{"rendered":"https:\/\/steuerportal.ch\/fachartikel\/steuerbefreiung-von-erbstiftungen\/"},"modified":"2022-01-05T22:40:21","modified_gmt":"2022-01-05T21:40:21","slug":"exoneration-fiscale-des-fondations-successorales","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/exoneration-fiscale-des-fondations-successorales\/","title":{"rendered":"Exon\u00e9ration fiscale des fondations successorales"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Dans un arr\u00eat, le Tribunal de recours fiscal du canton de Zurich a conclu \u00e0 l\u2019assujettissement (successoral) d\u2019une fondation successorale \u00e0 but d\u2019utilit\u00e9 publique au motif qu\u2019il n\u2019existait pas de clause de dissolution dans le testament. Andrea Opel et Thomas Sprecher critiquent le jugement (non encore entr\u00e9 en force).<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":12,"display_name":"Andrea Opel","first_name":"Andrea","last_name":"Opel","description":"

Prof. Dr. iur., Ordinaria f\u00fcr Steuerrecht an der Universit\u00e4t Luzern, Chefredaktorin der Steuer Revue<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/05\/opel_andrea_rgb-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/andrea-opel\/"},{"ID":1292,"display_name":"Thomas Sprecher","first_name":"Thomas","last_name":"Sprecher","description":"

Dr. iur. et phil., Rechtsanwalt, LL.\u2009M., Partner, Niederer Kraft Frey AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/11\/Sprecher_Thomas-3-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/thomas-sprecher\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/exoneration-fiscale-des-fondations-successorales\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-9777","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[12,1292]},"shp_steuerportal_must_use":{"translations":[{"id":9587,"link":"https:\/\/steuerportal.ch\/articles-specialises\/steuerbefreiung-von-erbstiftungen\/","title":{"rendered":"Steuerbefreiung von Erbstiftungen"},"language":"de"},{"id":9777,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/exoneration-fiscale-des-fondations-successorales\/","title":{"rendered":"Exon\u00e9ration fiscale des fondations successorales"},"language":"fr"}]},"yoast_head":"\nExon\u00e9ration fiscale des fondations successorales • 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\/exoneration-fiscale-des-fondations-successorales\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exon\u00e9ration fiscale des fondations successorales • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Dans un arr\u00eat, le Tribunal de recours fiscal du canton de Zurich a conclu \u00e0 l\u2019assujettissement (successoral) d\u2019une fondation successorale \u00e0 but d\u2019utilit\u00e9 publique au motif qu\u2019il n\u2019existait pas de clause de dissolution dans le testament. 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