{"id":133,"date":"2024-04-24T16:52:00","date_gmt":"2024-04-24T14:52:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=133"},"modified":"2026-04-07T18:07:21","modified_gmt":"2026-04-07T16:07:21","slug":"einstellung-der-selbstandigen-erwerbstatigkeit-durch-umwandlung-in-eine-kapitalgesellschaft-und-scheinkaufe","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\/","title":{"rendered":"Einstellung der freiberuflichen Erwerbst\u00e4tigkeit durch Umwandlung in eine Kapitalgesellschaft und fiktive R\u00fcckk\u00e4ufe"},"content":{"rendered":"

Der buchm\u00e4\u00dfige Gewinn aus der Neubewertung von Sachanlagen \u2013 und damit eine nicht steuerlich neutrale Umwandlung \u2013 qualifiziert aufgrund der Einstellung der selbstst\u00e4ndigen erwerbsm\u00e4\u00dfigen T\u00e4tigkeit f\u00fcr fiktive R\u00fcckk\u00e4ufe.

Laut den Bundesrichtern ist Art. 37b Abs. 1 DBG sowohl auf die faktische, die systematische als auch auf die buchm\u00e4ssige Realisation anwendbar (E. 5.3 und 5.4).

Die kantonale Steuerbeh\u00f6rde (die ACI-VD) hatte dem Steuerpflichtigen Recht gegeben. Die ESTV hatte den Fall vor die CDAP-VD (wo sie verloren hatte) und dann vor das BGer (wo sie zum zweiten Mal verliert) gebracht.

Der Entscheid ist auf Franz\u00f6sisch (Waadtl\u00e4nder Fall). Eine Publikation im BGE ist vorgesehen.<\/p>\n\n\n\n

BGE, Urteil 9C_680\/2022 vom 24. April 2024<\/p>","protected":false},"excerpt":{"rendered":"

Le b\u00e9n\u00e9fice comptable li\u00e9 \u00e0 la r\u00e9\u00e9valuation d’actifs immobilis\u00e9s – et donc une transformation non neutre fiscalement – qualifie pour les rachats fictifs en raison de la cessation de l’activit\u00e9 lucrative ind\u00e9pendante. Selon les juges f\u00e9d\u00e9raux, l’art 37b al. 1 LIFD est applicable tant \u00e0 la r\u00e9alisation effective, qu’\u00e0 la r\u00e9alisation syst\u00e9matique et qu’\u00e0 la […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-133","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\ncessation d'activit\u00e9 lucrative ind\u00e9pendante par transformation en soci\u00e9t\u00e9 de capitaux et rachats fictifs - de le Court<\/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:\/\/dlctax.ch\/de\/einstellung-der-selbstandigen-erwerbstatigkeit-durch-umwandlung-in-eine-kapitalgesellschaft-und-scheinkaufe\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"cessation d'activit\u00e9 lucrative ind\u00e9pendante par transformation en soci\u00e9t\u00e9 de capitaux et rachats fictifs - de le Court\" \/>\n<meta property=\"og:description\" content=\"Le b\u00e9n\u00e9fice comptable li\u00e9 \u00e0 la r\u00e9\u00e9valuation d’actifs immobilis\u00e9s – et donc une transformation non neutre fiscalement – qualifie pour les rachats fictifs en raison de la cessation de l’activit\u00e9 lucrative ind\u00e9pendante. Selon les juges f\u00e9d\u00e9raux, l’art 37b al. 1 LIFD est applicable tant \u00e0 la r\u00e9alisation effective, qu’\u00e0 la r\u00e9alisation syst\u00e9matique et qu’\u00e0 la […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dlctax.ch\/de\/einstellung-der-selbstandigen-erwerbstatigkeit-durch-umwandlung-in-eine-kapitalgesellschaft-und-scheinkaufe\/\" \/>\n<meta property=\"og:site_name\" content=\"de le Court\" \/>\n<meta property=\"article:published_time\" content=\"2024-04-24T14:52:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-07T16:07:21+00:00\" \/>\n<meta name=\"author\" content=\"brigitte\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Verfasst von\" \/>\n\t<meta name=\"twitter:data1\" content=\"brigitte\" \/>\n\t<meta name=\"twitter:label2\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data2\" content=\"1\u00a0Minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\\\/\"},\"author\":{\"name\":\"brigitte\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/person\\\/e0cf2e9532dd5ea2760e7efc18d17a87\"},\"headline\":\"cessation d’activit\u00e9 lucrative ind\u00e9pendante par transformation en soci\u00e9t\u00e9 de capitaux et rachats fictifs\",\"datePublished\":\"2024-04-24T14:52:00+00:00\",\"dateModified\":\"2026-04-07T16:07:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\\\/\"},\"wordCount\":141,\"publisher\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\"},\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"de\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\\\/\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\\\/\",\"name\":\"cessation d'activit\u00e9 lucrative ind\u00e9pendante par transformation en soci\u00e9t\u00e9 de capitaux et rachats fictifs - de le Court\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#website\"},\"datePublished\":\"2024-04-24T14:52:00+00:00\",\"dateModified\":\"2026-04-07T16:07:21+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\\\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/dlctax.ch\\\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/dlctax.ch\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"cessation d’activit\u00e9 lucrative ind\u00e9pendante par transformation en soci\u00e9t\u00e9 de capitaux et rachats fictifs\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#website\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/\",\"name\":\"de le Court\",\"description\":\"Avocat fiscaliste\",\"publisher\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/dlctax.ch\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\",\"name\":\"de le Court\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg\",\"contentUrl\":\"https:\\\/\\\/dlctax.ch\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg\",\"width\":280,\"height\":200,\"caption\":\"de le Court\"},\"image\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/in\\\/frdric-de-le-court-avocat-fiscaliste\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/person\\\/e0cf2e9532dd5ea2760e7efc18d17a87\",\"name\":\"brigitte\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g\",\"caption\":\"brigitte\"},\"url\":\"https:\\\/\\\/dlctax.ch\\\/de\\\/author\\\/brigitte\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Einstellung der selbstst\u00e4ndigen Erwerbst\u00e4tigkeit durch Umwandlung in eine Kapitalgesellschaft und Scheink\u00e4ufe - de le Court","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dlctax.ch\/de\/einstellung-der-selbstandigen-erwerbstatigkeit-durch-umwandlung-in-eine-kapitalgesellschaft-und-scheinkaufe\/","og_locale":"de_DE","og_type":"article","og_title":"cessation d'activit\u00e9 lucrative ind\u00e9pendante par transformation en soci\u00e9t\u00e9 de capitaux et rachats fictifs - de le Court","og_description":"Le b\u00e9n\u00e9fice comptable li\u00e9 \u00e0 la r\u00e9\u00e9valuation d’actifs immobilis\u00e9s – et donc une transformation non neutre fiscalement – qualifie pour les rachats fictifs en raison de la cessation de l’activit\u00e9 lucrative ind\u00e9pendante. Selon les juges f\u00e9d\u00e9raux, l’art 37b al. 1 LIFD est applicable tant \u00e0 la r\u00e9alisation effective, qu’\u00e0 la r\u00e9alisation syst\u00e9matique et qu’\u00e0 la […]","og_url":"https:\/\/dlctax.ch\/de\/einstellung-der-selbstandigen-erwerbstatigkeit-durch-umwandlung-in-eine-kapitalgesellschaft-und-scheinkaufe\/","og_site_name":"de le Court","article_published_time":"2024-04-24T14:52:00+00:00","article_modified_time":"2026-04-07T16:07:21+00:00","author":"brigitte","twitter_card":"summary_large_image","twitter_misc":{"Verfasst von":"brigitte","Gesch\u00e4tzte Lesezeit":"1\u00a0Minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/dlctax.ch\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\/#article","isPartOf":{"@id":"https:\/\/dlctax.ch\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\/"},"author":{"name":"brigitte","@id":"https:\/\/dlctax.ch\/#\/schema\/person\/e0cf2e9532dd5ea2760e7efc18d17a87"},"headline":"cessation d’activit\u00e9 lucrative ind\u00e9pendante par transformation en soci\u00e9t\u00e9 de capitaux et rachats fictifs","datePublished":"2024-04-24T14:52:00+00:00","dateModified":"2026-04-07T16:07:21+00:00","mainEntityOfPage":{"@id":"https:\/\/dlctax.ch\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\/"},"wordCount":141,"publisher":{"@id":"https:\/\/dlctax.ch\/#organization"},"articleSection":["Uncategorized"],"inLanguage":"de"},{"@type":"WebPage","@id":"https:\/\/dlctax.ch\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\/","url":"https:\/\/dlctax.ch\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\/","name":"Einstellung der selbstst\u00e4ndigen Erwerbst\u00e4tigkeit durch Umwandlung in eine Kapitalgesellschaft und Scheink\u00e4ufe - de le Court","isPartOf":{"@id":"https:\/\/dlctax.ch\/#website"},"datePublished":"2024-04-24T14:52:00+00:00","dateModified":"2026-04-07T16:07:21+00:00","breadcrumb":{"@id":"https:\/\/dlctax.ch\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dlctax.ch\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/dlctax.ch\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/dlctax.ch\/"},{"@type":"ListItem","position":2,"name":"cessation d’activit\u00e9 lucrative ind\u00e9pendante par transformation en soci\u00e9t\u00e9 de capitaux et rachats fictifs"}]},{"@type":"WebSite","@id":"https:\/\/dlctax.ch\/#website","url":"https:\/\/dlctax.ch\/","name":"von Gerichte","description":"Fachanwalt f\u00fcr Steuerrecht","publisher":{"@id":"https:\/\/dlctax.ch\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dlctax.ch\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"},{"@type":"Organization","@id":"https:\/\/dlctax.ch\/#organization","name":"von Gerichte","url":"https:\/\/dlctax.ch\/","logo":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/dlctax.ch\/#\/schema\/logo\/image\/","url":"https:\/\/dlctax.ch\/wp-content\/uploads\/2026\/05\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg","contentUrl":"https:\/\/dlctax.ch\/wp-content\/uploads\/2026\/05\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg","width":280,"height":200,"caption":"de le Court"},"image":{"@id":"https:\/\/dlctax.ch\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/in\/frdric-de-le-court-avocat-fiscaliste\/"]},{"@type":"Person","@id":"https:\/\/dlctax.ch\/#\/schema\/person\/e0cf2e9532dd5ea2760e7efc18d17a87","name":"Brigitte","image":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/secure.gravatar.com\/avatar\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g","caption":"brigitte"},"url":"https:\/\/dlctax.ch\/de\/author\/brigitte\/"}]}},"_links":{"self":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/133","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/comments?post=133"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/133\/revisions"}],"predecessor-version":[{"id":134,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/133\/revisions\/134"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/media?parent=133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/categories?post=133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/tags?post=133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}