{"version":"1.0","provider_name":"de le Court","provider_url":"https:\/\/dlctax.ch\/en","title":"Restructuration de soci\u00e9t\u00e9 et droit de timbre d'\u00e9mission (DTe) - de le Court","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"tdqPvXWg7N\"><a href=\"https:\/\/dlctax.ch\/en\/restructuration-de-societe-et-droit-de-timbre-demission-dte\/\">Company restructuring and issue stamp duty (DTe)<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/dlctax.ch\/en\/restructuration-de-societe-et-droit-de-timbre-demission-dte\/embed\/#?secret=tdqPvXWg7N\" width=\"600\" height=\"338\" title=\"&#8220;Restructuration de soci\u00e9t\u00e9 et droit de timbre d&rsquo;\u00e9mission (DTe)&#8221; &#8212; de le Court\" data-secret=\"tdqPvXWg7N\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/dlctax.ch\/wp-includes\/js\/wp-embed.min.js\n<\/script>","description":"\ud83d\udc49 La cr\u00e9ation ou l&rsquo;augmentation de capital ensuite d&rsquo;une restructuration n&rsquo;est pas soumis au droit de DTe. \ud83d\udc49 La banque re\u00e7oit d&rsquo;une autre soci\u00e9t\u00e9 du groupe une participation dans une soci\u00e9t\u00e9 soeur. La banque demande aux f\u00e9d\u00e9raux l&rsquo;exon\u00e9ration du DTe au motif qu&rsquo;il s&rsquo;agit d&rsquo;une augmentation de capital r\u00e9sultant d&rsquo;une restructuration. Les f\u00e9d\u00e9raux estiment que [&hellip;]"}