{"id":11583,"date":"2024-03-27T15:32:18","date_gmt":"2024-03-27T14:32:18","guid":{"rendered":"https:\/\/www.sgnafo-praxis.ch\/objet-de-transmission\/"},"modified":"2026-03-31T13:39:17","modified_gmt":"2026-03-31T11:39:17","slug":"objet-de-transmission","status":"publish","type":"page","link":"https:\/\/www.sgnafo-praxis.ch\/fr\/objet-de-transmission\/","title":{"rendered":"Objet de transmission"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"11583\" class=\"elementor elementor-11583 elementor-9863\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d873578 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default e-parent\" data-id=\"d873578\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-adfbb37 lakit-col-width-auto-no\" data-id=\"adfbb37\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-21bda7a elementor-widget__width-inherit elementor-widget elementor-widget-ucaddon_ue_buttons_post_filter\" data-id=\"21bda7a\" data-element_type=\"widget\" data-widget_type=\"ucaddon_ue_buttons_post_filter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Tabs Filter -->\n\t\t<link id=\"font-awesome-css\" href=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-all.min.css\" type=\"text\/css\" rel=\"stylesheet\">\n\t\t<link id=\"font-awesome-4-shim-css\" href=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-v4-shims.min.css\" type=\"text\/css\" rel=\"stylesheet\">\n\n<style>\/* widget: Tabs Filter *\/\n\n#uc_ue_buttons_post_filter_elementor_21bda7a.uc-filter-initing{\n    opacity:0.8;\n    cursor:default;\n}\n\n#uc_ue_buttons_post_filter_elementor_21bda7a .ue-debug-meta\n{\n  font-size:10px;\n  border:1px solid red;\n  padding:10px;\n}\n\n#uc_ue_buttons_post_filter_elementor_21bda7a .ue_taxonomy_image img\n{\n  display:block;\n}\n\n#uc_ue_buttons_post_filter_elementor_21bda7a.ue_taxonomy\n{\n  flex-wrap: wrap;\n}\n\n#uc_ue_buttons_post_filter_elementor_21bda7a a.ue_taxonomy_item\n{\n  display:block;\n}\n\n#uc_ue_buttons_post_filter_elementor_21bda7a.uc-filter-initing a{\n   cursor:default;\n   background-color:lightgray !important;\n}\n\n#uc_ue_buttons_post_filter_elementor_21bda7a.uc-filter-initing .ue_taxonomy_item_content{\n\tvisibility:hidden;\n}\n\n\n  #uc_ue_buttons_post_filter_elementor_21bda7a.uc-filter-initing a{\n      display:none !important;\n  }\n\n  #uc_ue_buttons_post_filter_elementor_21bda7a.uc-filter-initing a:first-child{\n     display:block !important;  \n     visibility:hidden;\n  }\n\n#uc_ue_buttons_post_filter_elementor_21bda7a.uc-filter-hidden,\n#uc_ue_buttons_post_filter_elementor_21bda7a.uc-filter-initing.uc-initing-filter-hidden{\n  display:none !important;\n}\n\n\n#uc_ue_buttons_post_filter_elementor_21bda7a .ue_taxonomy_item_content\n{\n  display:flex;\n  align-items:center;\n}\n\n#uc_ue_buttons_post_filter_elementor_21bda7a .ue_taxonomy_item_icon\n{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_ue_buttons_post_filter_elementor_21bda7a .ue_taxonomy_item_icon_spacer\n{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_ue_buttons_post_filter_elementor_21bda7a .ue_taxonomy_item_num_posts\n{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_ue_buttons_post_filter_elementor_21bda7a .ue_taxonomy_item_title\n{\n  flex-grow:1;\n}\n\n\n#uc_ue_buttons_post_filter_elementor_21bda7a .ue_taxonomy_item_num_posts_spacer\n{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_ue_buttons_post_filter_elementor_21bda7a .uc-hide-loading-item{\n\tdisplay:none !important;\n}\n\n\n#uc_ue_buttons_post_filter_elementor_21bda7a-toggle\n{\n  display:none;\n}\n\n#uc_ue_buttons_post_filter_elementor_21bda7a-toggle .#uc_ue_buttons_post_filter_elementor_21bda7a-toggle\n{\n  display:none;\n}\n\n#uc_ue_buttons_post_filter_elementor_21bda7a-toggle .ue_taxonomy_toggle_icon\n{\n  display:inline-flex;\n  align-items:center;\n  justify-content:center;\n  line-height:1em;\n  cursor:pointer;\n}\n\n#uc_ue_buttons_post_filter_elementor_21bda7a-toggle .ue_taxonomy_toggle_icon svg\n{\n  height:1em;\n  width:1em;\n}\n\n\n#uc_ue_buttons_post_filter_elementor_21bda7a-toggle .ue_taxonomy_toggle_icon_close\n{\n  display:none;\n}\n\n  #uc_ue_buttons_post_filter_elementor_21bda7a .uc-item-all .ue_taxonomy_item_num_posts_spacer,\n  #uc_ue_buttons_post_filter_elementor_21bda7a .uc-item-all .ue_taxonomy_item_num_posts{\n\t \tdisplay:none !important;\n  }\n\n\n\n\n<\/style>\n\n\n<div class=\"ue_taxonomy_toggle\" id=\"uc_ue_buttons_post_filter_elementor_21bda7a-toggle\">\n  <div class=\"ue_taxonomy_toggle_icon\">\n    <div class=\"ue_taxonomy_toggle_icon_open\"><i class=\"fas fa-bars\"><\/i><\/div>\n    <div class=\"ue_taxonomy_toggle_icon_close\"><i class=\"fas fa-times\"><\/i><\/div>\n  <\/div>\n<\/div>\n\n\n<div id=\"uc_ue_buttons_post_filter_elementor_21bda7a-container\">\n  \n<div id=\"uc_ue_buttons_post_filter_elementor_21bda7a\" class=\"ue_taxonomy  uc-grid-filter uc-filter-initing uc-has-selected\" data-isfilter data-filtertype=\"terms_list\" data-initafter=\"true\" data-role=\"main\" data-replace-mode=\"true\" style>\n    \n    \n      \n  \t<a href=\"javascript:void(0)\" class=\"ue_taxonomy_item  uc-selected  uc-filter-item-hidden \" data-id=\"324\" data-slug=\"objet-de-transmission\" data-taxonomy=\"post_tag\">\n    \n          \n      \n    <div class=\"ue_taxonomy_item_content\">\n            <span class=\"ue_taxonomy_item_title\">Objet de transmission<\/span>\n          <\/div>\n      \n            \n  <\/a>\n  \n  \n  \n  \n  \n    \n<\/div>\n\n  \n<\/div>\n\n<!-- end Tabs Filter -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21c808a animated-slow lakit-has-entrance-animation elementor-widget elementor-widget-heading\" data-id=\"21c808a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Objet de transmission<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1215ce7 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default e-parent\" data-id=\"1215ce7\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:85,&quot;sticky_offset_tablet&quot;:73,&quot;sticky_offset_mobile&quot;:68,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e777037 lakit-col-width-auto-no\" data-id=\"e777037\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5104e32 elementor-widget__width-inherit elementor-widget elementor-widget-ucaddon_ue_buttons_post_filter\" data-id=\"5104e32\" data-element_type=\"widget\" data-widget_type=\"ucaddon_ue_buttons_post_filter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Tabs Filter -->\n\n<style>\/* widget: Tabs Filter *\/\n\n#uc_ue_buttons_post_filter_elementor_5104e32.uc-filter-initing{\n    opacity:0.8;\n    cursor:default;\n}\n\n#uc_ue_buttons_post_filter_elementor_5104e32 .ue-debug-meta\n{\n  font-size:10px;\n  border:1px solid red;\n  padding:10px;\n}\n\n#uc_ue_buttons_post_filter_elementor_5104e32 .ue_taxonomy_image img\n{\n  display:block;\n}\n\n#uc_ue_buttons_post_filter_elementor_5104e32.ue_taxonomy\n{\n  flex-wrap: wrap;\n}\n\n#uc_ue_buttons_post_filter_elementor_5104e32 a.ue_taxonomy_item\n{\n  display:block;\n}\n\n#uc_ue_buttons_post_filter_elementor_5104e32.uc-filter-initing a{\n   cursor:default;\n   background-color:lightgray !important;\n}\n\n#uc_ue_buttons_post_filter_elementor_5104e32.uc-filter-initing .ue_taxonomy_item_content{\n\tvisibility:hidden;\n}\n\n\n  #uc_ue_buttons_post_filter_elementor_5104e32.uc-filter-initing a{\n      display:none !important;\n  }\n\n  #uc_ue_buttons_post_filter_elementor_5104e32.uc-filter-initing a:first-child{\n     display:block !important;  \n     visibility:hidden;\n  }\n\n#uc_ue_buttons_post_filter_elementor_5104e32.uc-filter-hidden,\n#uc_ue_buttons_post_filter_elementor_5104e32.uc-filter-initing.uc-initing-filter-hidden{\n  display:none !important;\n}\n\n\n#uc_ue_buttons_post_filter_elementor_5104e32 .ue_taxonomy_item_content\n{\n  display:flex;\n  align-items:center;\n}\n\n#uc_ue_buttons_post_filter_elementor_5104e32 .ue_taxonomy_item_icon\n{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_ue_buttons_post_filter_elementor_5104e32 .ue_taxonomy_item_icon_spacer\n{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_ue_buttons_post_filter_elementor_5104e32 .ue_taxonomy_item_num_posts\n{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_ue_buttons_post_filter_elementor_5104e32 .ue_taxonomy_item_title\n{\n  flex-grow:1;\n}\n\n\n#uc_ue_buttons_post_filter_elementor_5104e32 .ue_taxonomy_item_num_posts_spacer\n{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_ue_buttons_post_filter_elementor_5104e32 .uc-hide-loading-item{\n\tdisplay:none !important;\n}\n\n\n#uc_ue_buttons_post_filter_elementor_5104e32-toggle\n{\n  display:none;\n}\n\n#uc_ue_buttons_post_filter_elementor_5104e32-toggle .#uc_ue_buttons_post_filter_elementor_5104e32-toggle\n{\n  display:none;\n}\n\n#uc_ue_buttons_post_filter_elementor_5104e32-toggle .ue_taxonomy_toggle_icon\n{\n  display:inline-flex;\n  align-items:center;\n  justify-content:center;\n  line-height:1em;\n  cursor:pointer;\n}\n\n#uc_ue_buttons_post_filter_elementor_5104e32-toggle .ue_taxonomy_toggle_icon svg\n{\n  height:1em;\n  width:1em;\n}\n\n\n#uc_ue_buttons_post_filter_elementor_5104e32-toggle .ue_taxonomy_toggle_icon_close\n{\n  display:none;\n}\n\n  #uc_ue_buttons_post_filter_elementor_5104e32 .uc-item-all .ue_taxonomy_item_num_posts_spacer,\n  #uc_ue_buttons_post_filter_elementor_5104e32 .uc-item-all .ue_taxonomy_item_num_posts{\n\t \tdisplay:none !important;\n  }\n\n\n\n\n<\/style>\n\n\n<div class=\"ue_taxonomy_toggle\" id=\"uc_ue_buttons_post_filter_elementor_5104e32-toggle\">\n  <div class=\"ue_taxonomy_toggle_icon\">\n    <div class=\"ue_taxonomy_toggle_icon_open\"><i class=\"fas fa-bars\"><\/i><\/div>\n    <div class=\"ue_taxonomy_toggle_icon_close\"><i class=\"fas fa-times\"><\/i><\/div>\n  <\/div>\n<\/div>\n\n\n<div id=\"uc_ue_buttons_post_filter_elementor_5104e32-container\">\n  \n<div id=\"uc_ue_buttons_post_filter_elementor_5104e32\" class=\"ue_taxonomy  uc-grid-filter uc-filter-initing uc-filter-initing uc-initing-filter-hidden\" data-isfilter data-filtertype=\"terms_list\" data-initafter=\"true\" data-role=\"child\" data-replace-mode=\"true\" style>\n    \n    \n      \n  \t<a href=\"javascript:void(0)\" class=\"ue_taxonomy_item  uc-item-all  uc-filter-item-hidden \" data-id data-slug data-taxonomy>\n    \n          \n      \n    <div class=\"ue_taxonomy_item_content\">\n            <span class=\"ue_taxonomy_item_title\">Tous<\/span>\n               <span class=\"ue_taxonomy_item_num_posts_spacer\"><\/span>\n         <span class=\"ue_taxonomy_item_num_posts\"><\/span>\n          <\/div>\n      \n            \n  <\/a>\n  \n  \n  \n  \n  \n      \n  \t<a href=\"javascript:void(0)\" class=\"ue_taxonomy_item   uc-filter-item-hidden \" data-id=\"300\" data-slug=\"outils-de-travail\" data-taxonomy=\"category\">\n    \n          \n      \n    <div class=\"ue_taxonomy_item_content\">\n            <span class=\"ue_taxonomy_item_title\">Feuilles de travail<\/span>\n               <span class=\"ue_taxonomy_item_num_posts_spacer\"><\/span>\n         <span class=\"ue_taxonomy_item_num_posts\">29<\/span>\n          <\/div>\n      \n            \n  <\/a>\n  \n  \n  \n  \n  \n      \n  \t<a href=\"javascript:void(0)\" class=\"ue_taxonomy_item   uc-filter-item-hidden \" data-id=\"303\" data-slug=\"serie-de-publications\" data-taxonomy=\"category\">\n    \n          \n      \n    <div class=\"ue_taxonomy_item_content\">\n            <span class=\"ue_taxonomy_item_title\">S\u00e9rie d\u2019\u00e9tudes<\/span>\n               <span class=\"ue_taxonomy_item_num_posts_spacer\"><\/span>\n         <span class=\"ue_taxonomy_item_num_posts\">14<\/span>\n          <\/div>\n      \n            \n  <\/a>\n  \n  \n  \n  \n  \n      \n  \t<a href=\"javascript:void(0)\" class=\"ue_taxonomy_item   uc-filter-item-hidden \" data-id=\"292\" data-slug=\"questions-et-reponses-faq\" data-taxonomy=\"category\">\n    \n          \n      \n    <div class=\"ue_taxonomy_item_content\">\n            <span class=\"ue_taxonomy_item_title\">Questions et r\u00e9ponses (FAQ)<\/span>\n               <span class=\"ue_taxonomy_item_num_posts_spacer\"><\/span>\n         <span class=\"ue_taxonomy_item_num_posts\">85<\/span>\n          <\/div>\n      \n            \n  <\/a>\n  \n  \n  \n  \n  \n      \n  \t<a href=\"javascript:void(0)\" class=\"ue_taxonomy_item   uc-filter-item-hidden \" data-id=\"307\" data-slug=\"etudes\" data-taxonomy=\"category\">\n    \n          \n      \n    <div class=\"ue_taxonomy_item_content\">\n            <span class=\"ue_taxonomy_item_title\">\u00c9tudes<\/span>\n               <span class=\"ue_taxonomy_item_num_posts_spacer\"><\/span>\n         <span class=\"ue_taxonomy_item_num_posts\">29<\/span>\n          <\/div>\n      \n            \n  <\/a>\n  \n  \n  \n  \n  \n      \n  \t<a href=\"javascript:void(0)\" class=\"ue_taxonomy_item   uc-filter-item-hidden \" data-id=\"294\" data-slug=\"videos-fr\" data-taxonomy=\"category\">\n    \n          \n      \n    <div class=\"ue_taxonomy_item_content\">\n            <span class=\"ue_taxonomy_item_title\">Vid\u00e9os<\/span>\n               <span class=\"ue_taxonomy_item_num_posts_spacer\"><\/span>\n         <span class=\"ue_taxonomy_item_num_posts\">35<\/span>\n          <\/div>\n      \n            \n  <\/a>\n  \n  \n  \n  \n  \n    \n<\/div>\n\n  \n<\/div>\n\n<!-- end Tabs Filter -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9689b1c elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default e-parent\" data-id=\"9689b1c\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a384e3a lakit-col-width-auto-no\" data-id=\"a384e3a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-869536b elementor-widget elementor-widget-ucaddon_post_grid\" data-id=\"869536b\" data-element_type=\"widget\" data-widget_type=\"ucaddon_post_grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Post Grid -->\n\n<style>\/* widget: Post Grid *\/\n\n\n@keyframes uc_post_grid_elementor_869536b__item-animation {\n  0% {\n            \n        \t        \tfilter: blur(4px);\n\t\t\t\n    \t    opacity: 0;\n  }\n  100% {\n            \n        \t            filter: blur(0px);\n            \n    \t\topacity: 1;\n  }\n}\n\n\n#uc_post_grid_elementor_869536b .ue-item{\n\topacity:0;\n}\n\n\n#uc_post_grid_elementor_869536b .uc-entrance-animate {\n  opacity:1;\n}\n\n#uc_post_grid_elementor_869536b .uc-entrance-animate {\n\tanimation: uc_post_grid_elementor_869536b__item-animation 0.6s cubic-bezier(0.470, 0.000, 0.745, 0.715) both;\n}\n\n\t\t\t\n\n#uc_post_grid_elementor_869536b.uc_post_grid_style_one .uc_post_grid_style_one_wrap {\n   display:grid;\n}\n\n\n#uc_post_grid_elementor_869536b .uc_post_grid_style_one_item\n{\n  position:relative;\n}\n\n#uc_post_grid_elementor_869536b .uc_post_image\n{\n  transition:0.3s;\n  position:relative;\n  overflow:hidden;\n}\n\n#uc_post_grid_elementor_869536b .uc_post_image img\n{\n  width:100%;\n  display:block;\n  transition:0.3s;\n}\n\n\n\t#uc_post_grid_elementor_869536b .ue-item:hover .uc_post_image img\n    {\n      transform:scale(1.1,1.1);\n    }\n\t\n\n\n\n\n\n\n#uc_post_grid_elementor_869536b .uc_post_image_overlay\n{\n  position:absolute;\n  top:0px;\n  left:0px;\n  height:100%;\n  width:100%;\n  transition:0.3s;\n}\n\n#uc_post_grid_elementor_869536b .uc_more_btn-custom-field\n{\n  display:inline-block;\n  text-align:center;\n  text-decoration:none;\n  transition:0.3s;\n}\n\n#uc_post_grid_elementor_869536b .uc_more_btn\n{\n  display:inline-block;\n  text-align:center;\n  text-decoration:none;\n  transition:0.3s;\n}\n\n.ue-grid-item-category a\n{\n  display:inline-block;\n  font-size:10px;\n  \n}\n.uc_post_title\n{\n  font-size:21px;\n}\n\n\n\n#uc_post_grid_elementor_869536b .ue_post_grid_item\n{\n  display:flex;\n  flex-direction:column;\n}\n\n#uc_post_grid_elementor_869536b.uc_post_grid_style_one .uc_content{\n flex-grow:1;\n}\n\n#uc_post_grid_elementor_869536b.uc_post_grid_style_one .uc_content > div\n{\n  height:100%;\n  display:flex;\n  flex-direction:column;\n  justify-content: space-between;}\n\n    #uc_post_grid_elementor_869536b .uc_post_button\n   {\n     margin-top:auto;\n   }\n  \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n#uc_post_grid_elementor_869536b .ue-meta-data\n{\n  \n  display:flex;\n\n  flex-wrap: wrap;\n  line-height:1em;\n}\n\n#uc_post_grid_elementor_869536b .ue-grid-item-meta-data\n{\n      display:inline-flex;\n      align-items:center;\n}\n\n#uc_post_grid_elementor_869536b .ue-grid-item-meta-data a{\n  color:inherit;\n}\n\n.ue-grid-item-meta-data\n{\n  font-size:12px;\n}\n\n#uc_post_grid_elementor_869536b .ue-grid-item-meta-data-icon\n{\n  line-height:1em;\n}\n\n#uc_post_grid_elementor_869536b .ue-grid-item-meta-data-icon svg\n{\n  width:1em;\n  height:1em;\n}\n\n#uc_post_grid_elementor_869536b .ue-debug-meta\n{\n  padding:10px;\n  border:1px solid red;\n  position:relative;\n  line-height:1.5em;\n  font-size:11px;\n  width:100%;\n}\n\n#uc_post_grid_elementor_869536b .uc_btn_inner\n{\n  display:inline-flex;\n  align-items:center;\n}\n\n#uc_post_grid_elementor_869536b .uc_btn_inner svg\n{\n  width:1em;\n  height:1em;\n}\n\n  #uc_post_grid_elementor_869536b .ue_post_full_link{\n    position:absolute;\n    width:100%;\n    height:100%;\n    top:0;\n    left:0;\n  }\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n<\/style>\n\n<div class=\"uc_post_grid_style_one uc-filterable-grid \" id=\"uc_post_grid_elementor_869536b\" data-ajax=\"true\" data-filterbehave=\"ajax\" querydata=\"{&quot;count_posts&quot;:12,&quot;total_posts&quot;:29,&quot;page&quot;:1,&quot;num_pages&quot;:3,&quot;orderby&quot;:&quot;date&quot;,&quot;orderdir&quot;:&quot;desc&quot;}\">\n\t\t<div class=\"uc_post_grid_style_one_wrap ue_post_grid uc-items-wrapper\">\n\t\t\t<div id=\"uc_post_grid_elementor_869536b_item1\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-51-le-gain-en-capital-exonere-dimpot-lors-de-la-succession-dune-entreprise-ce-quil-faut-prendre-en-compte\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2025\/11\/shutterstock_2216604693-768x475.jpg\" alt=\"Hand legt Goldm\u00fcnzen \" width=\"768\" height=\"475\">\n     <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div>\n      <div class=\"uc_content-info-wrapper\">\n             \n    \t        \t\t\t      \t\t\t\t<div class=\"uc_post_title\"><a class href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-51-le-gain-en-capital-exonere-dimpot-lors-de-la-succession-dune-entreprise-ce-quil-faut-prendre-en-compte\/\" target=\"_self\"><div class=\"ue_p_title\">Blog 51 | Gains en capital exon\u00e9r\u00e9s d\u2019imp\u00f4t lors de la succession \u2014 comment r\u00e9ussir<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Comment r\u00e9aliser un gain en capital non imposable dans le cadre d\u2019une succession d\u2019entre\u00adprise ?&nbsp;J\u00f6rg\u2026<\/div>            \n\t\t  \n      \t  <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class><\/i><\/span>  10. novembre 2025<\/div>            \n                        \n        \n\t\t\t\n                        \n                        \n                        \n                        \n            \t\t\t\n              \n            \n          <\/div>\n     \n                           \n     <\/div>\n           <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_self\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-51-le-gain-en-capital-exonere-dimpot-lors-de-la-succession-dune-entreprise-ce-quil-faut-prendre-en-compte\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Plus \u2192<\/div>\n                      <\/div>\n      \t<\/a>\n        \n                \n      <\/div>\n      \t<\/div>\n  <\/div>\n  <a class=\"ue_post_full_link\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-51-le-gain-en-capital-exonere-dimpot-lors-de-la-succession-dune-entreprise-ce-quil-faut-prendre-en-compte\/\" aria-label=\"Read more about Blog 51 | Gains en capital exon\u00e9r\u00e9s d'imp\u00f4t lors de la succession - comment r\u00e9ussir\"><\/a><\/div>\n<div id=\"uc_post_grid_elementor_869536b_item2\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/etude-2025-etude-pme-suisse-de-dun-bradstreet\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2025\/05\/CH_Nachfolge_KMU_Schweiz_2025-768x395.jpg\" alt=\"CH_Nachfolge_KMU_Schweiz_2025\" width=\"768\" height=\"395\">\n     <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div>\n      <div class=\"uc_content-info-wrapper\">\n             \n    \t        \t\t\t      \t\t\t\t<div class=\"uc_post_title\"><a class href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/etude-2025-etude-pme-suisse-de-dun-bradstreet\/\" target=\"_self\"><div class=\"ue_p_title\">Etude 2025 \u201cEtude PME Suisse\u201d de Dun &amp; Bradstreet<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Citation : Dun &amp; Bradstreet Schweiz AG, Service d\u2019infor\u00admation \u00e9cono\u00admique, Succession des PME&nbsp;en\u2026<\/div>            \n\t\t  \n      \t  <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class><\/i><\/span>  30. mars&nbsp;2025<\/div>            \n                        \n        \n\t\t\t\n                        \n                        \n                        \n                        \n            \t\t\t\n              \n            \n          <\/div>\n     \n                           \n     <\/div>\n           <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_self\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/etude-2025-etude-pme-suisse-de-dun-bradstreet\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Plus \u2192<\/div>\n                      <\/div>\n      \t<\/a>\n        \n                \n      <\/div>\n      \t<\/div>\n  <\/div>\n  <a class=\"ue_post_full_link\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/etude-2025-etude-pme-suisse-de-dun-bradstreet\/\" aria-label=\"Read more about Etude 2025 &quot;Etude PME Suisse&quot; de Dun &amp; Bradstreet\"><\/a><\/div>\n<div id=\"uc_post_grid_elementor_869536b_item3\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/etude-2024-etude-pme-suisse-de-dun-bradstreet\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2025\/05\/CH_Nachfolge_KMU_Schweiz_2024-768x395.jpg\" alt=\"CH_Nachfolge_KMU_Schweiz_2024\" width=\"768\" height=\"395\">\n     <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div>\n      <div class=\"uc_content-info-wrapper\">\n             \n    \t        \t\t\t      \t\t\t\t<div class=\"uc_post_title\"><a class href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/etude-2024-etude-pme-suisse-de-dun-bradstreet\/\" target=\"_self\"><div class=\"ue_p_title\">Etude 2024 \u201cEtude PME Suisse\u201d de Dun &amp; Bradstreet<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Citation : Dun &amp; Bradstreet Schweiz AG, Service d\u2019infor\u00admation \u00e9cono\u00admique, Succession PME Suisse\u2026<\/div>            \n\t\t  \n      \t  <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class><\/i><\/span>  30. mars&nbsp;2024<\/div>            \n                        \n        \n\t\t\t\n                        \n                        \n                        \n                        \n            \t\t\t\n              \n            \n          <\/div>\n     \n                           \n     <\/div>\n           <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_self\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/etude-2024-etude-pme-suisse-de-dun-bradstreet\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Plus \u2192<\/div>\n                      <\/div>\n      \t<\/a>\n        \n                \n      <\/div>\n      \t<\/div>\n  <\/div>\n  <a class=\"ue_post_full_link\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/etude-2024-etude-pme-suisse-de-dun-bradstreet\/\" aria-label=\"Read more about Etude 2024 &quot;Etude PME Suisse&quot; de Dun &amp; Bradstreet\"><\/a><\/div>\n<div id=\"uc_post_grid_elementor_869536b_item4\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/etude-2023-etude-pme-suisse-de-dun-bradstreet\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2025\/05\/CH_Nachfolge_KMU_Schweiz_2023-768x395.jpg\" alt=\"CH_Nachfolge_KMU_Schweiz_2023\" width=\"768\" height=\"395\">\n     <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div>\n      <div class=\"uc_content-info-wrapper\">\n             \n    \t        \t\t\t      \t\t\t\t<div class=\"uc_post_title\"><a class href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/etude-2023-etude-pme-suisse-de-dun-bradstreet\/\" target=\"_self\"><div class=\"ue_p_title\">Etude 2023 \u201cEtude PME Suisse\u201d de Dun &amp; Bradstreet<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Citation : Dun &amp; Bradstreet Schweiz AG, Service d\u2019infor\u00admation \u00e9cono\u00admique, Succession des PME&nbsp;en\u2026<\/div>            \n\t\t  \n      \t  <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class><\/i><\/span>  30. mars&nbsp;2023<\/div>            \n                        \n        \n\t\t\t\n                        \n                        \n                        \n                        \n            \t\t\t\n              \n            \n          <\/div>\n     \n                           \n     <\/div>\n           <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_self\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/etude-2023-etude-pme-suisse-de-dun-bradstreet\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Plus \u2192<\/div>\n                      <\/div>\n      \t<\/a>\n        \n                \n      <\/div>\n      \t<\/div>\n  <\/div>\n  <a class=\"ue_post_full_link\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/etude-2023-etude-pme-suisse-de-dun-bradstreet\/\" aria-label=\"Read more about Etude 2023 &quot;Etude PME Suisse&quot; de Dun &amp; Bradstreet\"><\/a><\/div>\n<div id=\"uc_post_grid_elementor_869536b_item5\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-30-les-principaux-conseils-pour-que-votre-processus-de-succession-reste-en-mouvement-et-que-vous-arriviez-a-destination\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2023\/02\/shutterstock_1035611590.jpg\" alt=\"Solitary,Female,Hiker,On,A,Hiking,Trail,In,North,Carolina,\" width=\"500\" height=\"274\">\n     <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div>\n      <div class=\"uc_content-info-wrapper\">\n             \n    \t        \t\t\t      \t\t\t\t<div class=\"uc_post_title\"><a class href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-30-les-principaux-conseils-pour-que-votre-processus-de-succession-reste-en-mouvement-et-que-vous-arriviez-a-destination\/\" target=\"_self\"><div class=\"ue_p_title\">Blog 30 : les principaux conseils pour que votre processus de succession reste en mouvement \u2014 et que vous arriviez \u00e0 destination<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Une succession n\u00e9cessite un plan et doit \u00eatre g\u00e9r\u00e9e comme un projet et comprise comme un processus.\u2026<\/div>            \n\t\t  \n      \t  <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class><\/i><\/span>  2. mars&nbsp;2023<\/div>            \n                        \n        \n\t\t\t\n                        \n                        \n                        \n                        \n            \t\t\t\n              \n            \n          <\/div>\n     \n                           \n     <\/div>\n           <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_self\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-30-les-principaux-conseils-pour-que-votre-processus-de-succession-reste-en-mouvement-et-que-vous-arriviez-a-destination\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Plus \u2192<\/div>\n                      <\/div>\n      \t<\/a>\n        \n                \n      <\/div>\n      \t<\/div>\n  <\/div>\n  <a class=\"ue_post_full_link\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-30-les-principaux-conseils-pour-que-votre-processus-de-succession-reste-en-mouvement-et-que-vous-arriviez-a-destination\/\" aria-label=\"Read more about Blog 30 : les principaux conseils pour que votre processus de succession reste en mouvement - et que vous arriviez \u00e0 destination\"><\/a><\/div>\n<div id=\"uc_post_grid_elementor_869536b_item6\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-28-reussir-sa-succession-avec-le-modele-de-succession-de-st-gall-comme-guide\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2023\/01\/shutterstock_1723070488-2-e1671724777677-768x457.jpg\" alt=\"Young,Tree,Plant,Emerging,From,Old,Tree,Stump\" width=\"768\" height=\"457\">\n     <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div>\n      <div class=\"uc_content-info-wrapper\">\n             \n    \t        \t\t\t      \t\t\t\t<div class=\"uc_post_title\"><a class href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-28-reussir-sa-succession-avec-le-modele-de-succession-de-st-gall-comme-guide\/\" target=\"_self\"><div class=\"ue_p_title\">Blog 28 : R\u00e9ussir sa succession avec le mod\u00e8le de succession de St. Gall comme&nbsp;guide<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">De nombreux chemins m\u00e8nent \u00e0 une succession r\u00e9ussie.\nChaque entre\u00adprise \u00e9tant unique, les solutions de\u2026<\/div>            \n\t\t  \n      \t  <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class><\/i><\/span>  17. janvier 2023<\/div>            \n                        \n        \n\t\t\t\n                        \n                        \n                        \n                        \n            \t\t\t\n              \n            \n          <\/div>\n     \n                           \n     <\/div>\n           <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_self\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-28-reussir-sa-succession-avec-le-modele-de-succession-de-st-gall-comme-guide\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Plus \u2192<\/div>\n                      <\/div>\n      \t<\/a>\n        \n                \n      <\/div>\n      \t<\/div>\n  <\/div>\n  <a class=\"ue_post_full_link\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-28-reussir-sa-succession-avec-le-modele-de-succession-de-st-gall-comme-guide\/\" aria-label=\"Read more about Blog 28 : R\u00e9ussir sa succession avec le mod\u00e8le de succession de St. Gall comme guide\"><\/a><\/div>\n<div id=\"uc_post_grid_elementor_869536b_item7\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/le-modele-de-succession-de-st-gall-comme-cadre-conceptuel-et-guide-pour-votre-propre-processus-de-succession\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2023\/01\/08_Interview_Frank_Halter_THUMBNAIL-768x432.jpg\" alt=\"08 Interview Frank Halter THUMBNAIL\" width=\"768\" height=\"432\">\n     <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div>\n      <div class=\"uc_content-info-wrapper\">\n             \n    \t        \t\t\t      \t\t\t\t<div class=\"uc_post_title\"><a class href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/le-modele-de-succession-de-st-gall-comme-cadre-conceptuel-et-guide-pour-votre-propre-processus-de-succession\/\" target=\"_self\"><div class=\"ue_p_title\">Le mod\u00e8le de succession de St-Gall comme cadre conceptuel et guide pour votre propre processus de succession<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Si chaque entre\u00adprise est unique, les solutions de succession et le chemin \u00e0 parcourir le sont tout autant.\nMais\u2026<\/div>            \n\t\t  \n      \t  <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class><\/i><\/span>  4. janvier 2023<\/div>            \n                        \n        \n\t\t\t\n                        \n                        \n                        \n                        \n            \t\t\t\n              \n            \n          <\/div>\n     \n                           \n     <\/div>\n           <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_self\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/le-modele-de-succession-de-st-gall-comme-cadre-conceptuel-et-guide-pour-votre-propre-processus-de-succession\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Plus \u2192<\/div>\n                      <\/div>\n      \t<\/a>\n        \n                \n      <\/div>\n      \t<\/div>\n  <\/div>\n  <a class=\"ue_post_full_link\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/le-modele-de-succession-de-st-gall-comme-cadre-conceptuel-et-guide-pour-votre-propre-processus-de-succession\/\" aria-label=\"Read more about Le mod\u00e8le de succession de St-Gall comme cadre conceptuel et guide pour votre propre processus de succession\"><\/a><\/div>\n<div id=\"uc_post_grid_elementor_869536b_item8\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/lhistoire-dun-banquier-devenu-entrepreneur-et-qui-prend-aujourdhui-sa-succession\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2022\/12\/13_Interview_Philipp_Solf_lowRES-768x431.jpg\" alt=\"13 Interview Philipp Solf LowRES\" width=\"768\" height=\"431\">\n     <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div>\n      <div class=\"uc_content-info-wrapper\">\n             \n    \t        \t\t\t      \t\t\t\t<div class=\"uc_post_title\"><a class href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/lhistoire-dun-banquier-devenu-entrepreneur-et-qui-prend-aujourdhui-sa-succession\/\" target=\"_self\"><div class=\"ue_p_title\">L\u2019histoire d\u2019un banquier devenu entre\u00adpreneur \u2014 et qui prend aujour\u00add\u2019hui sa succession<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Philipp Solf a \u00e9t\u00e9 pendant de nombreuses ann\u00e9es un expert en mati\u00e8re d\u2019acqui\u00adsi\u00adtions et de cessions\u2026<\/div>            \n\t\t  \n      \t  <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class><\/i><\/span>  21. d\u00e9cembre 2022<\/div>            \n                        \n        \n\t\t\t\n                        \n                        \n                        \n                        \n            \t\t\t\n              \n            \n          <\/div>\n     \n                           \n     <\/div>\n           <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_self\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/lhistoire-dun-banquier-devenu-entrepreneur-et-qui-prend-aujourdhui-sa-succession\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Plus \u2192<\/div>\n                      <\/div>\n      \t<\/a>\n        \n                \n      <\/div>\n      \t<\/div>\n  <\/div>\n  <a class=\"ue_post_full_link\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/lhistoire-dun-banquier-devenu-entrepreneur-et-qui-prend-aujourdhui-sa-succession\/\" aria-label=\"Read more about L'histoire d'un banquier devenu entrepreneur - et qui prend aujourd'hui sa succession\"><\/a><\/div>\n<div id=\"uc_post_grid_elementor_869536b_item9\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-27-acquisition-de-pme-et-participation-minoritaire-ce-que-vous-devez-savoir-a-ce-sujet\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2022\/11\/shutterstock_2182427573-768x512.jpg\" alt=\"Majority,And,Minority\" width=\"768\" height=\"512\">\n     <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div>\n      <div class=\"uc_content-info-wrapper\">\n             \n    \t        \t\t\t      \t\t\t\t<div class=\"uc_post_title\"><a class href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-27-acquisition-de-pme-et-participation-minoritaire-ce-que-vous-devez-savoir-a-ce-sujet\/\" target=\"_self\"><div class=\"ue_p_title\">Blog 27 : Acqui\u00adsition de PME et parti\u00adci\u00adpation minori\u00adtaire \u2014 ce que vous devez savoir \u00e0 ce&nbsp;sujet<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Le financement de la succession d\u2019une entre\u00adprise peut \u00eatre un&nbsp;d\u00e9fi.\nIl existe des situa\u00adtions&nbsp;de\u2026<\/div>            \n\t\t  \n      \t  <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class><\/i><\/span>  29. novembre 2022<\/div>            \n                        \n        \n\t\t\t\n                        \n                        \n                        \n                        \n            \t\t\t\n              \n            \n          <\/div>\n     \n                           \n     <\/div>\n           <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_self\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-27-acquisition-de-pme-et-participation-minoritaire-ce-que-vous-devez-savoir-a-ce-sujet\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Plus \u2192<\/div>\n                      <\/div>\n      \t<\/a>\n        \n                \n      <\/div>\n      \t<\/div>\n  <\/div>\n  <a class=\"ue_post_full_link\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-27-acquisition-de-pme-et-participation-minoritaire-ce-que-vous-devez-savoir-a-ce-sujet\/\" aria-label=\"Read more about Blog 27 : Acquisition de PME et participation minoritaire - ce que vous devez savoir \u00e0 ce sujet\"><\/a><\/div>\n<div id=\"uc_post_grid_elementor_869536b_item10\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-26-cas-particuliers-de-financement-dune-succession-dentreprise-comment-reussir-malgre-tout\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2022\/09\/Blog26_Spezialfaelle_KMUFinanzierung_shutterstock_1737837599-e1664196286401-768x357.jpg\" alt=\"Word,Block,Covid,19,On,Coins,Stack,And,Financial,Stock\" width=\"768\" height=\"357\">\n     <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div>\n      <div class=\"uc_content-info-wrapper\">\n             \n    \t        \t\t\t      \t\t\t\t<div class=\"uc_post_title\"><a class href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-26-cas-particuliers-de-financement-dune-succession-dentreprise-comment-reussir-malgre-tout\/\" target=\"_self\"><div class=\"ue_p_title\">Blog 26 : Cas parti\u00adcu\u00adliers de financement d\u2019une succession d\u2019entre\u00adprise \u2014 comment r\u00e9ussir malgr\u00e9 tout<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Le financement de la succession d\u2019une entre\u00adprise est un d\u00e9fi.  Pour financer l\u2019achat d\u2019une PME et combler\u2026<\/div>            \n\t\t  \n      \t  <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class><\/i><\/span>  29. septembre 2022<\/div>            \n                        \n        \n\t\t\t\n                        \n                        \n                        \n                        \n            \t\t\t\n              \n            \n          <\/div>\n     \n                           \n     <\/div>\n           <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_self\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-26-cas-particuliers-de-financement-dune-succession-dentreprise-comment-reussir-malgre-tout\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Plus \u2192<\/div>\n                      <\/div>\n      \t<\/a>\n        \n                \n      <\/div>\n      \t<\/div>\n  <\/div>\n  <a class=\"ue_post_full_link\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/blog-26-cas-particuliers-de-financement-dune-succession-dentreprise-comment-reussir-malgre-tout\/\" aria-label=\"Read more about Blog 26 : Cas particuliers de financement d'une succession d'entreprise - comment r\u00e9ussir malgr\u00e9 tout\"><\/a><\/div>\n<div id=\"uc_post_grid_elementor_869536b_item11\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/comment-les-prets-covid-influencent-le-financement-dune-solution-de-succession\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2022\/09\/12_Interview_Thomas_Gisselbrecht_THUMBNAIL-768x431.jpg\" alt=\"12 Interview Thomas Gisselbrecht THUMBNAIL\" width=\"768\" height=\"431\">\n     <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div>\n      <div class=\"uc_content-info-wrapper\">\n             \n    \t        \t\t\t      \t\t\t\t<div class=\"uc_post_title\"><a class href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/comment-les-prets-covid-influencent-le-financement-dune-solution-de-succession\/\" target=\"_self\"><div class=\"ue_p_title\">Comment les pr\u00eats Covid influencent le financement d\u2019une solution de succession<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">De mars 2020 \u00e0 fin juillet 2022, les entre\u00adprises pouvaient demander des cr\u00e9dits rembours\u00adables&nbsp;Covid\u2026<\/div>            \n\t\t  \n      \t  <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class><\/i><\/span>  22. septembre 2022<\/div>            \n                        \n        \n\t\t\t\n                        \n                        \n                        \n                        \n            \t\t\t\n              \n            \n          <\/div>\n     \n                           \n     <\/div>\n           <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_self\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/comment-les-prets-covid-influencent-le-financement-dune-solution-de-succession\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Plus \u2192<\/div>\n                      <\/div>\n      \t<\/a>\n        \n                \n      <\/div>\n      \t<\/div>\n  <\/div>\n  <a class=\"ue_post_full_link\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/comment-les-prets-covid-influencent-le-financement-dune-solution-de-succession\/\" aria-label=\"Read more about Comment les pr\u00eats Covid influencent le financement d'une solution de succession\"><\/a><\/div>\n<div id=\"uc_post_grid_elementor_869536b_item12\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/la-succession-dentreprise-dans-la-pratique-etude-sur-la-succession-2022\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2022\/09\/Bildschirmfoto-2022-09-09-um-19.17.57-e1662744207326-768x591.png\" alt=\"CS Studie Unternehmensnachfolge\" width=\"768\" height=\"591\">\n     <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div>\n      <div class=\"uc_content-info-wrapper\">\n             \n    \t        \t\t\t      \t\t\t\t<div class=\"uc_post_title\"><a class href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/la-succession-dentreprise-dans-la-pratique-etude-sur-la-succession-2022\/\" target=\"_self\"><div class=\"ue_p_title\">La succession d\u2019entre\u00adprise dans la pratique \u2014 Etude sur la succession 2022<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Citation :&nbsp;Succession d\u2019entre\u00adprise dans la pratique.\nEtude sur la succession 2022.&nbsp;Klein,\u2026<\/div>            \n\t\t  \n      \t  <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class><\/i><\/span>  9. septembre 2022<\/div>            \n                        \n        \n\t\t\t\n                        \n                        \n                        \n                        \n            \t\t\t\n              \n            \n          <\/div>\n     \n                           \n     <\/div>\n           <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_self\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/la-succession-dentreprise-dans-la-pratique-etude-sur-la-succession-2022\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Plus \u2192<\/div>\n                      <\/div>\n      \t<\/a>\n        \n                \n      <\/div>\n      \t<\/div>\n  <\/div>\n  <a class=\"ue_post_full_link\" href=\"https:\/\/www.sgnafo-praxis.ch\/fr\/la-succession-dentreprise-dans-la-pratique-etude-sur-la-succession-2022\/\" aria-label=\"Read more about La succession d'entreprise dans la pratique - Etude sur la succession 2022\"><\/a><\/div>\n\n\t\t<\/div>\n\t<\/div>\n\n\n\n  <div id=\"uc_post_grid_elementor_869536b_empty_message\" class=\"ue-no-posts-found\" style=\"display:none\">Aucune publi\u00adcation trouv\u00e9e<\/div>\n\n\n<!-- end Post Grid -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2dc8c05 elementor-widget elementor-widget-ucaddon_load_more_filter\" data-id=\"2dc8c05\" data-element_type=\"widget\" data-widget_type=\"ucaddon_load_more_filter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Load More \/ Infinite Scroll -->\n<style>\/* widget: Load More \/ Infinite Scroll *\/\n\n#uc_load_more_filter_elementor_2dc8c05.uc-ajax-loading{\n\topacity:1 !important;\n}\n\n#uc_load_more_filter_elementor_2dc8c05.uc-ajax-loading .uc-filter-load-more__loader{\n   display:inline-block !important;\n   color:#696969;\n}\n\n\n#uc_load_more_filter_elementor_2dc8c05.uc-ajax-loading .uc-filter-load-more__link{\n   display:none;  \n}\n\n#uc_load_more_filter_elementor_2dc8c05  .uc-filter-load-more__link\n{\n  text-align:center;\n}\n\n#uc_load_more_filter_elementor_2dc8c05 .uc-load-more-wrapper\n{\n  display:inline-flex;\n  align-items:center;\n  justify-content:center;\n}\n\n<\/style>\n\n\n<div id=\"uc_load_more_filter_elementor_2dc8c05\" class=\"uc-grid-filter uc-filter-load-more  \" data-numitems=\"12\" 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var(--animation-duration) infinite linear}@keyframes nc-loop-circle-3-anim{0%{transform:rotate(0)}100%{transform:rotate(360deg)}}<\/style><\/g><\/svg>\t\n                   \t\n                   \t\n                   \t\n                   \t\n                   \t\n                   \t\n                   \t\n\n                   \t\n      \n              <\/div>\n        \t\n\n      \n                                              <div>Chargement\u2026<\/div>\n                             <\/div>\n     <\/span>\n  \n    \n<\/div>\n<!-- end Load More \/ Infinite Scroll -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00dcbertra\u00adgungs-Objekt Tous Arbeits\u00admittel 29 Schrif\u00adten\u00adreihe 14 Fragen und Antworten (FAQ) 85 Studien 29 Videos 35 Blog 51 | Steuer\u00adfreier Kapital\u00adgewinn bei der&nbsp;Nachfolge \u2014 wie es gelingt Wie l\u00e4sst sich ein steuer\u00adfreier Kapital\u00adgewinn in der Unter\u00adnehmens\u00adnach\u00adfolge reali\u00adsieren? J\u00f6rg Frei&nbsp;zeigt\u2026 10. November 2025 Plus&nbsp;\u2192 Studie 2025 \u201eKMU Studie Schweiz\u201c von Dun &amp; Bradstreet Zitation: Dun &amp; Bradstreet&nbsp;[\u2026]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":70,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"class_list":["post-11583","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Objet de transmission - St. Galler Nachfolge Praxis<\/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:\/\/www.sgnafo-praxis.ch\/fr\/objet-de-transmission\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Objet de transmission - St. Galler Nachfolge Praxis\" \/>\n<meta property=\"og:description\" content=\"\u00dcbertragungs-Objekt Tous Arbeitsmittel 29 Schriftenreihe 14 Fragen und Antworten (FAQ) 85 Studien 29 Videos 35 Blog 51 | Steuer\u00adfreier Kapital\u00adgewinn bei der&nbsp;Nachfolge \u2014 wie es gelingt Wie l\u00e4sst sich ein steuer\u00adfreier Kapital\u00adgewinn in der Unter\u00adnehmens\u00adnach\u00adfolge reali\u00adsieren? J\u00f6rg Frei&nbsp;zeigt\u2026 10. 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