{"id":183,"date":"2025-02-28T17:06:00","date_gmt":"2025-02-28T15:06:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=183"},"modified":"2026-04-07T18:41:16","modified_gmt":"2026-04-07T16:41:16","slug":"comment-se-faire-un-max-de-thunes-%f0%9f%92%b0-en-peu-de-temps-par-un-beau-gain-en-capital-pardi","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/comment-se-faire-un-max-de-thunes-%f0%9f%92%b0-en-peu-de-temps-par-un-beau-gain-en-capital-pardi\/","title":{"rendered":"How to make a fortune \ud83d\udcb0 in a short time? Through a handsome capital gain, of course!"},"content":{"rendered":"<p>\ud83d\udc49 C&rsquo;est certainement ce que s&rsquo;est dit le contribuable. Il est employ\u00e9 de la soci\u00e9t\u00e9 A. Il acquiert 10% du capital action de la soci\u00e9t\u00e9 B. La soci\u00e9t\u00e9 A et la soci\u00e9t\u00e9 B sont d\u00e9tenues par la soci\u00e9t\u00e9 holding C. 6 mois plus tard, le contribuable vend ses actions de la soci\u00e9t\u00e9 B a son employeur, la soci\u00e9t\u00e9 A, au double du prix d&rsquo;acquisition<br><br>\ud83d\udc49 Il n&rsquo;existe pas vraiment de justification \u00e9conomique pour un doublement de valeur des actions de la soci\u00e9t\u00e9 B en six mois.<br><br>\ud83d\udc49 Les juges f\u00e9d\u00e9raux ont consid\u00e9r\u00e9s que le gain en capital doit se rattacher \u00e0 l&rsquo;activit\u00e9 lucrative d\u00e9pendante du contribuable et donc qu&rsquo;il s&rsquo;agit d&rsquo;un salaire\ud83d\udcb8 Adieu veaux\ud83d\udc04 vaches\ud83d\udc03 cochons\ud83d\udc16<br><br>L&rsquo;arr\u00eat est en allemand. Il s&rsquo;agit d&rsquo;un dossier schaffhousois.<\/p>\n\n\n\n<p>TF, arr\u00eat 9C_666\/2024, du 28 f\u00e9vrier 2025<br><\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 C&rsquo;est certainement ce que s&rsquo;est dit le contribuable. Il est employ\u00e9 de la soci\u00e9t\u00e9 A. Il acquiert 10% du capital action de la soci\u00e9t\u00e9 B. La soci\u00e9t\u00e9 A et la soci\u00e9t\u00e9 B sont d\u00e9tenues par la soci\u00e9t\u00e9 holding C. 6 mois plus tard, le contribuable vend ses actions de la soci\u00e9t\u00e9 B a son [&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-183","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/183","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/comments?post=183"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/183\/revisions"}],"predecessor-version":[{"id":184,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/183\/revisions\/184"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/media?parent=183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/categories?post=183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/tags?post=183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}