{"id":135,"date":"2024-05-01T16:53:00","date_gmt":"2024-05-01T14:53:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=135"},"modified":"2026-04-07T18:07:46","modified_gmt":"2026-04-07T16:07:46","slug":"activite-lucrative-actions-a-prix-preferentiel","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/activite-lucrative-actions-a-prix-preferentiel\/","title":{"rendered":"activit\u00e9 lucrative &#8211; actions \u00e0 prix pr\u00e9f\u00e9rentiel"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Le contribuable \u00e9tait employ\u00e9 d&rsquo;une soci\u00e9t\u00e9. Il en \u00e9tait \u00e9galement un des actionnaires. Il a pu acqu\u00e9rir aupr\u00e8s d&rsquo;un autre actionnaire des actions de la soci\u00e9t\u00e9 \u00e0 un prix pr\u00e9f\u00e9rentiel. Le contribuable a d\u00e9fendu que le prix pr\u00e9f\u00e9rentiel pour le lot d&rsquo;actions correspondait \u00e0 un rebalancement du capital entre les actionnaires et non \u00e0 un revenu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 La diff\u00e9rence de valeur entre la valeur pleine de l&rsquo;action et le prix pay\u00e9 par l&#8217;employ\u00e9 (le contribuable) a \u00e9t\u00e9 qualifi\u00e9 de revenu d&rsquo;activit\u00e9 lucrative d\u00e9pendante par le fisc et confirm\u00e9 in fine par les juges du TF.<br><br>\u2757\u2757\u2757Alors que tout un chacun comprend que l&rsquo;acquisition \u00e0 un prix pr\u00e9f\u00e9rentiel d&rsquo;actions de son employeur aupr\u00e8s de ce m\u00eame employeur est consid\u00e9r\u00e9e comme du salaire, dans cet arr\u00eat les juges f\u00e9d\u00e9raux rappellent que la qualification de revenu d&rsquo;activit\u00e9 lucrative d\u00e9pendante (dont le salaire est l&rsquo;\u00e9l\u00e9ment principal mais pas unique) peut aussi s&rsquo;appliquer \u00e0 un avantage offert par un proche de l&#8217;employeur (un des actionnaires dans ce cas).<br><br>\ud83d\udc49 C&rsquo;est ainsi que lorsque les actionnaires d\u00e9cident d&rsquo;ajuster (par exemple annuellement) la r\u00e9partition du capital-actions en fonction de la performance de chacun (op\u00e9ration appel\u00e9e \u00ab\u00a0rebalancement\u00a0\u00bb), les administrations fiscales peuvent requalifier ce rebalancement de revenu d&rsquo;activit\u00e9 lucrative d\u00e9pendante (cf. circ. AFC No 37, du 30.10.2020, sur l&rsquo;imposition des participations de collaborateurs ch. 3.4.3).<br><br>Il s&rsquo;agit d&rsquo;un cas soleurois. L&rsquo;arr\u00eat est en allemand.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TF, arr\u00eat 9C_604\/2022, du 1er mai 2024<\/p>","protected":false},"excerpt":{"rendered":"<p>Le contribuable \u00e9tait employ\u00e9 d&rsquo;une soci\u00e9t\u00e9. Il en \u00e9tait \u00e9galement un des actionnaires. Il a pu acqu\u00e9rir aupr\u00e8s d&rsquo;un autre actionnaire des actions de la soci\u00e9t\u00e9 \u00e0 un prix pr\u00e9f\u00e9rentiel. Le contribuable a d\u00e9fendu que le prix pr\u00e9f\u00e9rentiel pour le lot d&rsquo;actions correspondait \u00e0 un rebalancement du capital entre les actionnaires et non \u00e0 un [&hellip;]<\/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-135","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>activit\u00e9 lucrative - actions \u00e0 prix pr\u00e9f\u00e9rentiel - 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\/activite-lucrative-actions-a-prix-preferentiel\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"activit\u00e9 lucrative - actions \u00e0 prix pr\u00e9f\u00e9rentiel - de le Court\" \/>\n<meta property=\"og:description\" content=\"Le contribuable \u00e9tait employ\u00e9 d&rsquo;une soci\u00e9t\u00e9. 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