{"id":9956,"date":"2021-12-01T12:02:00","date_gmt":"2021-12-01T11:02:00","guid":{"rendered":"https:\/\/steuerportal.ch\/fachartikel\/mehrwertabgabe\/"},"modified":"2021-12-22T15:10:17","modified_gmt":"2021-12-22T14:10:17","slug":"taxe-sur-la-plus-value","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/taxe-sur-la-plus-value\/","title":{"rendered":"Taxe sur la plus-value"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Dans cet article, Toni Ammon pr\u00e9sente tout d’abord la taxe sur la plus-value de mani\u00e8re g\u00e9n\u00e9rale. Deuxi\u00e8mement, des aspects essentiels de cette taxe seront trait\u00e9s de mani\u00e8re plus approfondie du point de vue conceptuel. De l\u2019avis de l\u2019auteur, la conception actuelle de la taxe sur la plus-value a \u00e9chou\u00e9 \u00e0 plusieurs \u00e9gards. <\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"_members_access_role":[],"_members_access_error":"","authors":[{"ID":1320,"display_name":"Toni Amonn","first_name":"Toni","last_name":"Amonn","description":"

Prof. Dr. iur., Rechtsanwalt, Partner der Law Firm Switzerland in Bern, Lehrbeauftragter an der Universit\u00e4t Bern<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/11\/Toni-Amonn-12-2021-2-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/toni-amonn\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/taxe-sur-la-plus-value\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-9956","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[1320]},"shp_steuerportal_must_use":{"translations":[{"id":9874,"link":"https:\/\/steuerportal.ch\/articles-specialises\/mehrwertabgabe\/","title":{"rendered":"Mehrwertabgabe"},"language":"de"},{"id":9956,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/taxe-sur-la-plus-value\/","title":{"rendered":"Taxe sur la plus-value"},"language":"fr"}]},"yoast_head":"\nTaxe sur la plus-value • 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\/taxe-sur-la-plus-value\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe sur la plus-value • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Dans cet article, Toni Ammon pr\u00e9sente tout d'abord la taxe sur la plus-value de mani\u00e8re g\u00e9n\u00e9rale. 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