{"id":344,"date":"2025-11-19T17:42:47","date_gmt":"2025-11-19T15:42:47","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=344"},"modified":"2026-04-07T18:16:17","modified_gmt":"2026-04-07T16:16:17","slug":"et-de-1-et-de-2-et-de-3","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/et-de-1-et-de-2-et-de-3\/","title":{"rendered":"Et de 1, et de 2 et de 3!"},"content":{"rendered":"

\ud83d\udc49 Apr\u00e8s l’arr\u00eat du boucher (VD), l’arr\u00eat du boulanger (VD) et maintenant l’arr\u00eat de l’avocat.

\ud83d\udc49 Le contribuable est avocat ind\u00e9pendant dans un canton autre que celui de son domicile. Il est aussi actionnaire \u00e0 50% d’une soci\u00e9t\u00e9 fiduciaire dont le si\u00e8ge est \u00e0 son \u00e9tude et dont l’activit\u00e9 (de la fiduciaire) est le conseil \u00e0 des clients \u00e9trangers, notamment en mati\u00e8re fiscale. Le chiffre d’affaire r\u00e9alis\u00e9 par l’avocat avec la fiduciaire s’\u00e9l\u00e8ve en moyenne \u00e0 33.7% de son chiffre d’affaires total (avec un minima de 18.4% \u00e0 un maxima de 44.5%).

\ud83d\udc49 Le fisc du domicile requalifie la cession des actions de la fiduciaire comme revenu professionnel et non comme gain en capital de la fortune priv\u00e9e.

\ud83d\udc49 Les juges f\u00e9d\u00e9raux font leurs la requalification de la participation en fortune commerciale de l’\u00e9tude d’avocat.

L’arr\u00eat est en allemand. Il s’agit d’un dossier lucernois. L’\u00e9tude d’avocat a son si\u00e8ge \u00e0 Nidwald.<\/p>\n\n\n\n

TF, arr\u00eat 9C_54\/ 2025, du 19 novembre 2025<\/p>","protected":false},"excerpt":{"rendered":"

\ud83d\udc49 Apr\u00e8s l’arr\u00eat du boucher (VD), l’arr\u00eat du boulanger (VD) et maintenant l’arr\u00eat de l’avocat. \ud83d\udc49 Le contribuable est avocat ind\u00e9pendant dans un canton autre que celui de son domicile. Il est aussi actionnaire \u00e0 50% d’une soci\u00e9t\u00e9 fiduciaire dont le si\u00e8ge est \u00e0 son \u00e9tude et dont l’activit\u00e9 (de la fiduciaire) est le conseil […]<\/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-344","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nEt de 1, et de 2 et de 3! - 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\/et-de-1-et-de-2-et-de-3\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Et de 1, et de 2 et de 3! - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Apr\u00e8s l’arr\u00eat du boucher (VD), l’arr\u00eat du boulanger (VD) et maintenant l’arr\u00eat de l’avocat. \ud83d\udc49 Le contribuable est avocat ind\u00e9pendant dans un canton autre que celui de son domicile. Il est aussi actionnaire \u00e0 50% d’une soci\u00e9t\u00e9 fiduciaire dont le si\u00e8ge est \u00e0 son \u00e9tude et dont l’activit\u00e9 (de la fiduciaire) est le conseil […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dlctax.ch\/de\/et-de-1-et-de-2-et-de-3\/\" \/>\n<meta property=\"og:site_name\" content=\"de le Court\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-19T15:42:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-07T16:16:17+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\\\/et-de-1-et-de-2-et-de-3\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/et-de-1-et-de-2-et-de-3\\\/\"},\"author\":{\"name\":\"brigitte\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/person\\\/e0cf2e9532dd5ea2760e7efc18d17a87\"},\"headline\":\"Et de 1, et de 2 et de 3!\",\"datePublished\":\"2025-11-19T15:42:47+00:00\",\"dateModified\":\"2026-04-07T16:16:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/et-de-1-et-de-2-et-de-3\\\/\"},\"wordCount\":181,\"publisher\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\"},\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"de\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/et-de-1-et-de-2-et-de-3\\\/\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/et-de-1-et-de-2-et-de-3\\\/\",\"name\":\"Et de 1, et de 2 et de 3! - de le Court\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#website\"},\"datePublished\":\"2025-11-19T15:42:47+00:00\",\"dateModified\":\"2026-04-07T16:16:17+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/et-de-1-et-de-2-et-de-3\\\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/dlctax.ch\\\/et-de-1-et-de-2-et-de-3\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/et-de-1-et-de-2-et-de-3\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/dlctax.ch\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Et de 1, et de 2 et de 3!\"}]},{\"@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":"Et de 1, et de 2 et de 3! - 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\/et-de-1-et-de-2-et-de-3\/","og_locale":"de_DE","og_type":"article","og_title":"Et de 1, et de 2 et de 3! - de le Court","og_description":"\ud83d\udc49 Apr\u00e8s l’arr\u00eat du boucher (VD), l’arr\u00eat du boulanger (VD) et maintenant l’arr\u00eat de l’avocat. \ud83d\udc49 Le contribuable est avocat ind\u00e9pendant dans un canton autre que celui de son domicile. Il est aussi actionnaire \u00e0 50% d’une soci\u00e9t\u00e9 fiduciaire dont le si\u00e8ge est \u00e0 son \u00e9tude et dont l’activit\u00e9 (de la fiduciaire) est le conseil […]","og_url":"https:\/\/dlctax.ch\/de\/et-de-1-et-de-2-et-de-3\/","og_site_name":"de le Court","article_published_time":"2025-11-19T15:42:47+00:00","article_modified_time":"2026-04-07T16:16:17+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\/et-de-1-et-de-2-et-de-3\/#article","isPartOf":{"@id":"https:\/\/dlctax.ch\/et-de-1-et-de-2-et-de-3\/"},"author":{"name":"brigitte","@id":"https:\/\/dlctax.ch\/#\/schema\/person\/e0cf2e9532dd5ea2760e7efc18d17a87"},"headline":"Et de 1, et de 2 et de 3!","datePublished":"2025-11-19T15:42:47+00:00","dateModified":"2026-04-07T16:16:17+00:00","mainEntityOfPage":{"@id":"https:\/\/dlctax.ch\/et-de-1-et-de-2-et-de-3\/"},"wordCount":181,"publisher":{"@id":"https:\/\/dlctax.ch\/#organization"},"articleSection":["Uncategorized"],"inLanguage":"de"},{"@type":"WebPage","@id":"https:\/\/dlctax.ch\/et-de-1-et-de-2-et-de-3\/","url":"https:\/\/dlctax.ch\/et-de-1-et-de-2-et-de-3\/","name":"Et de 1, et de 2 et de 3! - de le Court","isPartOf":{"@id":"https:\/\/dlctax.ch\/#website"},"datePublished":"2025-11-19T15:42:47+00:00","dateModified":"2026-04-07T16:16:17+00:00","breadcrumb":{"@id":"https:\/\/dlctax.ch\/et-de-1-et-de-2-et-de-3\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dlctax.ch\/et-de-1-et-de-2-et-de-3\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/dlctax.ch\/et-de-1-et-de-2-et-de-3\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/dlctax.ch\/"},{"@type":"ListItem","position":2,"name":"Et de 1, et de 2 et de 3!"}]},{"@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\/344","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=344"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/344\/revisions"}],"predecessor-version":[{"id":345,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/344\/revisions\/345"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/media?parent=344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/categories?post=344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/tags?post=344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}