{"id":183,"date":"2025-02-28T17:06:00","date_gmt":"2025-02-28T15:06:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=183"},"modified":"2026-04-07T18:41:16","modified_gmt":"2026-04-07T16:41:16","slug":"comment-se-faire-un-max-de-thunes-%f0%9f%92%b0-en-peu-de-temps-par-un-beau-gain-en-capital-pardi","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/comment-se-faire-un-max-de-thunes-%f0%9f%92%b0-en-peu-de-temps-par-un-beau-gain-en-capital-pardi\/","title":{"rendered":"Comment se faire un max de thunes \ud83d\udcb0 en peu de temps? Par un beau gain en capital, pardi!"},"content":{"rendered":"

\ud83d\udc49 C’est certainement ce que s’est dit le contribuable. Il est employ\u00e9 de la soci\u00e9t\u00e9 A. Il acquiert 10% du capital action de la soci\u00e9t\u00e9 B. La soci\u00e9t\u00e9 A et la soci\u00e9t\u00e9 B sont d\u00e9tenues par la soci\u00e9t\u00e9 holding C. 6 mois plus tard, le contribuable vend ses actions de la soci\u00e9t\u00e9 B a son employeur, la soci\u00e9t\u00e9 A, au double du prix d’acquisition

\ud83d\udc49 Il n’existe pas vraiment de justification \u00e9conomique pour un doublement de valeur des actions de la soci\u00e9t\u00e9 B en six mois.

\ud83d\udc49 Les juges f\u00e9d\u00e9raux ont consid\u00e9r\u00e9s que le gain en capital doit se rattacher \u00e0 l’activit\u00e9 lucrative d\u00e9pendante du contribuable et donc qu’il s’agit d’un salaire\ud83d\udcb8 Adieu veaux\ud83d\udc04 vaches\ud83d\udc03 cochons\ud83d\udc16

L’arr\u00eat est en allemand. Il s’agit d’un dossier schaffhousois.<\/p>\n\n\n\n

TF, arr\u00eat 9C_666\/2024, du 28 f\u00e9vrier 2025
<\/p>","protected":false},"excerpt":{"rendered":"

\ud83d\udc49 C’est certainement ce que s’est dit le contribuable. Il est employ\u00e9 de la soci\u00e9t\u00e9 A. Il acquiert 10% du capital action de la soci\u00e9t\u00e9 B. La soci\u00e9t\u00e9 A et la soci\u00e9t\u00e9 B sont d\u00e9tenues par la soci\u00e9t\u00e9 holding C. 6 mois plus tard, le contribuable vend ses actions de la soci\u00e9t\u00e9 B a son […]<\/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-183","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nComment se faire un max de thunes \ud83d\udcb0 en peu de temps? Par un beau gain en capital, pardi! - 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\/comment-se-faire-un-max-de-thunes-\ud83d\udcb0-en-peu-de-temps-par-un-beau-gain-en-capital-pardi\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment se faire un max de thunes \ud83d\udcb0 en peu de temps? Par un beau gain en capital, pardi! - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 C’est certainement ce que s’est dit le contribuable. Il est employ\u00e9 de la soci\u00e9t\u00e9 A. Il acquiert 10% du capital action de la soci\u00e9t\u00e9 B. 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