{"id":376,"date":"2026-02-23T17:49:00","date_gmt":"2026-02-23T15:49:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=376"},"modified":"2026-04-07T18:12:06","modified_gmt":"2026-04-07T16:12:06","slug":"ein-gericht-voll-silber-meine-firma-leiht-mir-ein-paar-sous","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/a-court-dargent-ma-societe-me-prete-2-3-sous\/","title":{"rendered":"Vor ein paar M\u00fcnzen, meine Firma leiht mir 2-3 Cent."},"content":{"rendered":"

Der Steuerpflichtige ist alleiniger Gesellschafter, alleiniger Gesch\u00e4ftsf\u00fchrer mit Einzelunterschriftsberechtigung der Gesellschaft. Die Gesellschaft gew\u00e4hrt ihm einen betr\u00e4chtlichen Betrag als Darlehen. Das Finanzamt stuft dieses Darlehen f\u00fcr die Gesellschaft als simuliertes Darlehen um. Die Steuerbescheide werden rechtskr\u00e4ftig. Auch die Steuerbescheide des Steuerpflichtigen f\u00fcr dieselben Steuerperioden werden rechtskr\u00e4ftig, ohne die Umqualifizierung des Darlehens zu ber\u00fccksichtigen.

Zehn Jahre nach den Ereignissen er\u00f6ffnet das Finanzamt Steuerpr\u00fcfungsverfahren und Betrugsverfahren gegen den Steuerzahler im Zusammenhang mit dem geldwerten Vorteil, der sich aus der Gew\u00e4hrung des simulierten Darlehens ergibt.

Die Bundesrichter \u00fcbernehmen die Argumente der Kantonsrichter
Insolvenz des Aktion\u00e4rs
\u25b6\ufe0f Fehlende schriftliche Vereinbarung
Keine Widerrufsbelehrung
\u25b6\ufe0f Fehlende Interessen
Fehlen einer Verbindung zum Gesellschaftszweck
nicht deklarierte Forderung in der Steuererkl\u00e4rung des Steuerpflichtigen

Das Urteil ist auf Franz\u00f6sisch. Es handelt sich um einen Fall aus Genf.

Bundesgericht, Urteil )C_17\/ 2026 vom 23. Februar 2026<\/p>","protected":false},"excerpt":{"rendered":"

\ud83d\udc49 Le contribuable est l’actionnaire unique, l’administrateur unique titulaire d’une signature individuelle de la soci\u00e9t\u00e9. La soci\u00e9t\u00e9 lui pr\u00eate une somme cons\u00e9quente. Le fisc requalifie, dans le chef de la soci\u00e9t\u00e9, ce pr\u00eat de pr\u00eat simul\u00e9. Les taxations entrent en force. Les taxations du contribuables pour ces m\u00eames p\u00e9riodes fiscales entrent \u00e9galement en force, sans […]<\/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-376","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nA court d'argent, ma soci\u00e9t\u00e9 me pr\u00eate 2-3 sous - 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\/ein-gericht-voll-silber-meine-firma-leiht-mir-ein-paar-sous\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A court d'argent, ma soci\u00e9t\u00e9 me pr\u00eate 2-3 sous - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Le contribuable est l’actionnaire unique, l’administrateur unique titulaire d’une signature individuelle de la soci\u00e9t\u00e9. La soci\u00e9t\u00e9 lui pr\u00eate une somme cons\u00e9quente. Le fisc requalifie, dans le chef de la soci\u00e9t\u00e9, ce pr\u00eat de pr\u00eat simul\u00e9. Les taxations entrent en force. 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