{"id":234,"date":"2025-05-06T17:17:32","date_gmt":"2025-05-06T15:17:32","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=234"},"modified":"2026-04-07T18:35:10","modified_gmt":"2026-04-07T16:35:10","slug":"weltmeister","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/champion-du-monde\/","title":{"rendered":"Weltmeister!"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Wenn man schon alles falsch machen muss, sollte man es mit Schwung und Eleganz tun.<br><br>\ud83d\udc49 Wir hatten k\u00fcrzlich bereits das Problem der PAA (geldwerte Vorteile oder verdeckte Gewinnaussch\u00fcttungen, um es weniger sperrig auszudr\u00fccken) angesprochen.<br><br>Der Steuerzahler hat sich in seinen Beziehungen zu seiner Gesellschaft etwas danebenbenommen.<br>\u27a1\ufe0f Zahlungen von Honoraren an den Aktion\u00e4r ohne Nachweis der kommerziellen Rechtfertigung, die diese Honorare begr\u00fcndet<br>\u27a1\ufe0f Ankauf uneinbringlicher Forderungen und sofortige Abschreibung<br>\u27a1\ufe0f Erh\u00f6hung des Gesellschafterdarlehenskontos ohne Gegenleistung<br><br>Das Urteil ist auf Franz\u00f6sisch. Es handelt sich um einen Walliser Fall.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TF, Urteil 9C_630\/2024 vom 6. Mai 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 S&rsquo;il faut faire tout faux, autant le faire avec panache et \u00e9l\u00e9gance. \ud83d\udc49 Nous avions d\u00e9j\u00e0 abord\u00e9 r\u00e9cemment la probl\u00e9matique des PAA (les prestations appr\u00e9ciables en argent ou dividendes cach\u00e9s pour \u00eatre moins abscons). \ud83d\udc49 Le contribuable a quelque peu d\u00e9rap\u00e9 dans ses relations avec sa soci\u00e9t\u00e9\u27a1\ufe0f payements d&rsquo;honoraires \u00e0 l&rsquo;actionnaire sans prouver la [&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-234","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>Champion du monde! 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