{"id":276,"date":"2025-08-08T17:26:44","date_gmt":"2025-08-08T15:26:44","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=276"},"modified":"2026-04-07T18:25:40","modified_gmt":"2026-04-07T16:25:40","slug":"comment-valoriser-un-actif","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/comment-valoriser-un-actif\/","title":{"rendered":"Comment valoriser un actif?"},"content":{"rendered":"

\ud83d\udc49 Les contribuables sont actionnaires d’une soci\u00e9t\u00e9. Cette soci\u00e9t\u00e9 n’est pas cot\u00e9e, de sorte qu’il n’existe pas de cours officiel qui pourrait \u00eatre utilis\u00e9 pour donner une valeur aux actions de la soci\u00e9t\u00e9. Le fisc valorise la soci\u00e9t\u00e9 selon la m\u00e9thode des praticiens, \u00e0 savoir la somme de 1\/3 de la valeur de substance et de 2\/3 de la valeur de rendement. Cinq ans plus tard, la soci\u00e9t\u00e9 est mise en liquidation. Les contribuables contestent la m\u00e9thode de valorisation retenue par le fisc et demandent une expertise judiciaire.

\ud83d\udc49 Les juges f\u00e9d\u00e9raux estiment que la mise en liquidation de la soci\u00e9t\u00e9 cinq ans plus tard est sans influence sur la valeur v\u00e9nale des actions pour l’imp\u00f4t sur la fortune des p\u00e9riodes fiscales litigieuses.<\/p>\n\n\n\n

Das Urteil ist auf Franz\u00f6sisch. Es handelt sich um einen Fall aus Genf.<\/p>\n\n\n\n

TF, arr\u00eat 9C_299\/2025, du 8 ao\u00fbt 2025<\/p>","protected":false},"excerpt":{"rendered":"

\ud83d\udc49 Les contribuables sont actionnaires d’une soci\u00e9t\u00e9. Cette soci\u00e9t\u00e9 n’est pas cot\u00e9e, de sorte qu’il n’existe pas de cours officiel qui pourrait \u00eatre utilis\u00e9 pour donner une valeur aux actions de la soci\u00e9t\u00e9. Le fisc valorise la soci\u00e9t\u00e9 selon la m\u00e9thode des praticiens, \u00e0 savoir la somme de 1\/3 de la valeur de substance et […]<\/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-276","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nComment valoriser un actif? - 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-valoriser-un-actif\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment valoriser un actif? - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Les contribuables sont actionnaires d’une soci\u00e9t\u00e9. 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