{"id":11620,"date":"2024-03-27T15:11:58","date_gmt":"2024-03-27T14:11:58","guid":{"rendered":"https:\/\/www.sgnafo-praxis.ch\/corset-juridique\/"},"modified":"2026-03-31T13:35:22","modified_gmt":"2026-03-31T11:35:22","slug":"corset-juridique","status":"publish","type":"page","link":"https:\/\/www.sgnafo-praxis.ch\/fr\/corset-juridique\/","title":{"rendered":"Cadre juridique"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"11620\" class=\"elementor elementor-11620 elementor-9818\" 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=\"312\" data-slug=\"corset-juridique\" data-taxonomy=\"post_tag\">\n    \n          \n      \n    <div class=\"ue_taxonomy_item_content\">\n            <span class=\"ue_taxonomy_item_title\">Cadre juridique<\/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\">Cadre juridique<\/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;:24,&quot;page&quot;:1,&quot;num_pages&quot;:2,&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\/srf-eco-talk-le-stress-de-la-succession-qui-reprend-les-pme-suisses\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2026\/03\/SRF-Eco-Talk-Nachfolgestress-Wer-uebernimmt-die-Schweizer-KMU-768x431.jpg\" alt=\"SRF-Eco-Talk-Nachfolgestress-Wer-uebernimmt-die-Schweizer-KMU\" 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\/srf-eco-talk-le-stress-de-la-succession-qui-reprend-les-pme-suisses\/\" target=\"_self\"><div class=\"ue_p_title\">SRF \u201cEco Talk\u201d : Le stress de la succession \u2014 Qui reprend les PME suisses&nbsp;?<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Avec les baby-boomers, c\u2019est toute une g\u00e9n\u00e9ration d\u2019entre\u00adpre\u00adneurs qui part \u00e0 la retraite, et beaucoup\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>  16. f\u00e9vrier 2026<\/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\/srf-eco-talk-le-stress-de-la-succession-qui-reprend-les-pme-suisses\/\">\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\/srf-eco-talk-le-stress-de-la-succession-qui-reprend-les-pme-suisses\/\" aria-label=\"Read more about SRF &quot;Eco Talk&quot; : Le stress de la succession - Qui reprend les PME suisses ?\"><\/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\/kmudate-chez-ruba-objektbau-ag-quand-la-succession-devient-une-opportunite\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2026\/03\/KMUdate-bei-Ruba-Objektbau-AG-Wenn-Nachfolge-zur-Chance-wird-768x430.jpg\" alt=\"KMUdate-bei-Ruba-Objektbau-AG-Wenn-Nachfolge-zur-Chance-wird\" width=\"768\" height=\"430\">\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\/kmudate-chez-ruba-objektbau-ag-quand-la-succession-devient-une-opportunite\/\" target=\"_self\"><div class=\"ue_p_title\">\u201cKMUdate\u201d chez Ruba Objektbau AG : quand la succession devient une opportunit\u00e9.<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Dans la menui\u00adserie de la RUBA Objektbau AG, l\u2019expert en succession Frank Halter, Ueli Brack, ancien\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. f\u00e9vrier 2026<\/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\/kmudate-chez-ruba-objektbau-ag-quand-la-succession-devient-une-opportunite\/\">\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\/kmudate-chez-ruba-objektbau-ag-quand-la-succession-devient-une-opportunite\/\" aria-label=\"Read more about &quot;KMUdate&quot; chez Ruba Objektbau AG : quand la succession devient une opportunit\u00e9.\"><\/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\/pmedate-chez-haepo-reifencenter-ag-le-chemin-emotionnel-du-reglement-de-la-succession\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2026\/03\/KMUdate-bei-Haepo-Reifencenter-AG-Der-emotionale-Weg-der-Nachfolgereglung-768x429.jpg\" alt=\"KMUdate-bei-Haepo-Reifencenter-AG-Der-emotionale-Weg-der-Nachfolgereglung\" width=\"768\" height=\"429\">\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\/pmedate-chez-haepo-reifencenter-ag-le-chemin-emotionnel-du-reglement-de-la-succession\/\" target=\"_self\"><div class=\"ue_p_title\">\u201cPMEdate\u201d chez H\u00e4po Reifen\u00adcenter AG : le chemin \u00e9moti\u00adonnel du r\u00e8glement de la succession<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Dans les locaux de l\u2019entre\u00adprise H\u00e4po Reifen\u00adcenter und Waschpark AG \u00e0 Winterthur, l\u2019h\u00f4te J\u00fcrg Ott, co-directeur\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>  8. juillet 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\/pmedate-chez-haepo-reifencenter-ag-le-chemin-emotionnel-du-reglement-de-la-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\/pmedate-chez-haepo-reifencenter-ag-le-chemin-emotionnel-du-reglement-de-la-succession\/\" aria-label=\"Read more about &quot;PMEdate&quot; chez H\u00e4po Reifencenter AG : le chemin \u00e9motionnel du r\u00e8glement de la succession\"><\/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\/planification-fiscale-lors-de-la-vente-dune-entreprise-opportunites-et-ecueils\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2025\/06\/30_Interview_KMU-Nachfolge-und-Steuern_Joerg_Frei_THUMBNAIL-768x431.jpg\" alt=\"30_Interview_KMU-Nachfolge-und-Steuern_Joerg_Frei_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\/planification-fiscale-lors-de-la-vente-dune-entreprise-opportunites-et-ecueils\/\" target=\"_self\"><div class=\"ue_p_title\">Plani\u00adfi\u00adcation fiscale lors de la vente d\u2019une entre\u00adprise \u2014 Oppor\u00adtu\u00adnit\u00e9s et \u00e9cueils<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Une succession de propri\u00e9t\u00e9 a des cons\u00e9\u00adquences fiscales pour toutes les parties : pour le vendeur, pour\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>  24. juin&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\/planification-fiscale-lors-de-la-vente-dune-entreprise-opportunites-et-ecueils\/\">\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\/planification-fiscale-lors-de-la-vente-dune-entreprise-opportunites-et-ecueils\/\" aria-label=\"Read more about Planification fiscale lors de la vente d'une entreprise - Opportunit\u00e9s et \u00e9cueils\"><\/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-35-les-pieges-fiscaux-de-la-transmission-dentreprise-interne-mbo-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\/2023\/09\/shutterstock_2239310131_Geld_CHF_SchweizerFranken_Inflation-768x432.jpg\" alt=\"Inflation,Of,Swiss,Francs,Banknotes,Vanishing,Into,Nothing,Man,Hand\" 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\/blog-35-les-pieges-fiscaux-de-la-transmission-dentreprise-interne-mbo-ce-que-vous-devez-savoir-a-ce-sujet\/\" target=\"_self\"><div class=\"ue_p_title\">Blog 35 : Les pi\u00e8ges fiscaux de la trans\u00admission d\u2019entre\u00adprise interne (MBO) \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\">La vente de l\u2019entre\u00adprise au management en place (MBO) est une forme populaire de succession d\u2019entre\u00adprise\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>  19. septembre 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-35-les-pieges-fiscaux-de-la-transmission-dentreprise-interne-mbo-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-35-les-pieges-fiscaux-de-la-transmission-dentreprise-interne-mbo-ce-que-vous-devez-savoir-a-ce-sujet\/\" aria-label=\"Read more about Blog 35 : Les pi\u00e8ges fiscaux de la transmission d'entreprise interne (MBO) - ce que vous devez savoir \u00e0 ce sujet\"><\/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\/outil-de-travail-aspects-juridiques-de-la-cessation-dactivite-ordonnee\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2022\/10\/shutterstock_1678505488_lowRES_tinyPNG-768x512.jpg\" alt=\"Shutterstock 1678505488 LowRES TinyPNG\" 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\/outil-de-travail-aspects-juridiques-de-la-cessation-dactivite-ordonnee\/\" target=\"_self\"><div class=\"ue_p_title\">Outil de travail : Aspects juridiques de la cessation organis\u00e9e d\u2019activit\u00e9<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Des feuilles de travail sont mises \u00e0 dispo\u00adsition en lien avec l\u2019\u00e9tude \u201cLa cessation organis\u00e9e d\u2019activit\u00e9\u201d.\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. octobre 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\/outil-de-travail-aspects-juridiques-de-la-cessation-dactivite-ordonnee\/\">\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\/outil-de-travail-aspects-juridiques-de-la-cessation-dactivite-ordonnee\/\" aria-label=\"Read more about Outil de travail : Aspects juridiques de la cessation organis\u00e9e d\u2019activit\u00e9\"><\/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\/outil-de-travail-liste-de-controle-execution-de-la-cessation-dactivite-ordonnee\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2022\/10\/shutterstock_1678505488_lowRES_tinyPNG-768x512.jpg\" alt=\"Shutterstock 1678505488 LowRES TinyPNG\" 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\/outil-de-travail-liste-de-controle-execution-de-la-cessation-dactivite-ordonnee\/\" target=\"_self\"><div class=\"ue_p_title\">Outil de travail : Liste de contr\u00f4le pour la r\u00e9ali\u00adsation de la cessation organis\u00e9e d\u2019activit\u00e9<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Des feuilles de travail sont mises \u00e0 dispo\u00adsition en lien avec l\u2019\u00e9tude \u201cLa cessation organis\u00e9e d\u2019activit\u00e9\u201d.\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. octobre 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\/outil-de-travail-liste-de-controle-execution-de-la-cessation-dactivite-ordonnee\/\">\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\/outil-de-travail-liste-de-controle-execution-de-la-cessation-dactivite-ordonnee\/\" aria-label=\"Read more about Outil de travail : Liste de contr\u00f4le pour la r\u00e9alisation de la cessation organis\u00e9e d\u2019activit\u00e9\"><\/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\/outils-de-travail-option-daction-cessation-dactivite-ordonnee-oui-ou-non\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2022\/10\/shutterstock_1678505488_lowRES_tinyPNG-768x512.jpg\" alt=\"Shutterstock 1678505488 LowRES TinyPNG\" 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\/outils-de-travail-option-daction-cessation-dactivite-ordonnee-oui-ou-non\/\" target=\"_self\"><div class=\"ue_p_title\">Outil de travail : Option cessation organis\u00e9e d\u2019activit\u00e9 \u2013 oui ou&nbsp;non&nbsp;?<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Des feuilles de travail sont mises \u00e0 dispo\u00adsition en lien avec l\u2019\u00e9tude \u201cLa cessation organis\u00e9e d\u2019activit\u00e9\u201d.\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. octobre 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\/outils-de-travail-option-daction-cessation-dactivite-ordonnee-oui-ou-non\/\">\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\/outils-de-travail-option-daction-cessation-dactivite-ordonnee-oui-ou-non\/\" aria-label=\"Read more about Outil de travail : Option cessation organis\u00e9e d\u2019activit\u00e9 \u2013 oui ou non ?\"><\/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\/outil-de-travail-planification-de-la-cessation-dactivite-ordonnee-pour-les-sarl-et-les-sa\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2022\/10\/shutterstock_1678505488_lowRES_tinyPNG-768x512.jpg\" alt=\"Shutterstock 1678505488 LowRES TinyPNG\" 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\/outil-de-travail-planification-de-la-cessation-dactivite-ordonnee-pour-les-sarl-et-les-sa\/\" target=\"_self\"><div class=\"ue_p_title\">Outil de travail : Plani\u00adfi\u00adcation de la cessation organis\u00e9e d\u2019activit\u00e9 pour les S\u00e0rl et les&nbsp;SA<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Des feuilles de travail sont mises \u00e0 dispo\u00adsition en lien avec l\u2019\u00e9tude \u201cLa cessation organis\u00e9e d\u2019activit\u00e9\u201d.\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. octobre 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\/outil-de-travail-planification-de-la-cessation-dactivite-ordonnee-pour-les-sarl-et-les-sa\/\">\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\/outil-de-travail-planification-de-la-cessation-dactivite-ordonnee-pour-les-sarl-et-les-sa\/\" aria-label=\"Read more about Outil de travail : Planification de la cessation organis\u00e9e d\u2019activit\u00e9 pour les S\u00e0rl et les SA\"><\/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\/n-13-la-cessation-dactivite-ordonnee\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2022\/10\/shutterstock_1678505488_lowRES_tinyPNG-768x512.jpg\" alt=\"Shutterstock 1678505488 LowRES TinyPNG\" 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\/n-13-la-cessation-dactivite-ordonnee\/\" target=\"_self\"><div class=\"ue_p_title\">N\u00b0 13 : La cessation organis\u00e9e d\u2019activit\u00e9<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Le tabou de la cessation d\u2019activit\u00e9 \u2013 la cessation organis\u00e9e d\u2019activit\u00e9 comme option de succession strat\u00e9\u00adgique&nbsp;Pour\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. janvier 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\/n-13-la-cessation-dactivite-ordonnee\/\">\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\/n-13-la-cessation-dactivite-ordonnee\/\" aria-label=\"Read more about N\u00b0 13 : La cessation organis\u00e9e d'activit\u00e9\"><\/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\/nr-14-succession-et-fiscalite-des-pme\/\" 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\/14-10-Bild-Steuern-DE-768x506.jpg\" alt=\"14-10-Bild-Steuern-DE\" width=\"768\" height=\"506\">\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\/nr-14-succession-et-fiscalite-des-pme\/\" target=\"_self\"><div class=\"ue_p_title\">N\u00b0 14 : Succession et fiscalit\u00e9 des&nbsp;PME<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Traitement des cas fiscaux et des pi\u00e8ges fiscaux\n\nBei jeder Eigen\u00adtums\u00adnach\u00adfolge stellt sich sp\u00e4testens\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>  20. d\u00e9cembre 2021<\/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\/nr-14-succession-et-fiscalite-des-pme\/\">\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\/nr-14-succession-et-fiscalite-des-pme\/\" aria-label=\"Read more about N\u00b0 14 : Succession et fiscalit\u00e9 des PME\"><\/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\/interview-video-cessation-dactivite-ordonnee-voix-du-cabinet-karl-landolt-nature-event\/\" target=\"_self\">\n     <div class=\"uc_post_image\">\n     <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2021\/03\/Thumbnail-Beitragsbild-video-landolt-karl-praxisstimme20210303-768x430.jpg\" alt=\"Thumbnail Beitragsbild Video Landolt Karl Praxisstimme(20210303)\" width=\"768\" height=\"430\">\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\/interview-video-cessation-dactivite-ordonnee-voix-du-cabinet-karl-landolt-nature-event\/\" target=\"_self\"><div class=\"ue_p_title\">Interview vid\u00e9o \u2014 Cessation d\u2019activit\u00e9 ordonn\u00e9e \u2014 Voix du cabinet \u2014 Karl Landolt \u2014 Nature Event<\/div><\/a><\/div>\n      \t\t\t          \t\n                      \n          <div class=\"uc_post_text\">Une voix pratique sur le th\u00e8me de la cessation d\u2019activit\u00e9 ordonn\u00e9e !Karl Landolt, professeur de ski&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>  3. mars&nbsp;2021<\/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\/interview-video-cessation-dactivite-ordonnee-voix-du-cabinet-karl-landolt-nature-event\/\">\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\/interview-video-cessation-dactivite-ordonnee-voix-du-cabinet-karl-landolt-nature-event\/\" aria-label=\"Read more about Interview vid\u00e9o - Cessation d'activit\u00e9 ordonn\u00e9e - Voix du cabinet - Karl Landolt - Nature Event\"><\/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\" data-affect_single_grid=\"false\">\n  \n    \n    <span class=\"uc-filter-load-more__data\" data-more=\"1\" data-nextoffset=\"12\"><\/span>\n    \n    <a href=\"javascript:void(0)\" class=\"uc-filter-load-more__link\">Charger plus<\/a>\n  \n  \t<span class=\"uc-filter-load-more__loader\" style=\"display:none\">\n      <div class=\"uc-load-more-wrapper\">\n                      <div class=\"uc-loading-image\">\n                \n                   \t\n                   \t\n                   <svg x=\"0px\" y=\"0px\" viewBox=\"0 0 32 32\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"><g stroke-width=\"1\" transform=\"translate(0.5, 0.5)\"><g class=\"nc-loop-circle-3-32-icon-o\" stroke-width=\"1\"><path d=\"M29.752 22A15.008 15.008 0 1 1 31 16\" fill=\"none\" stroke=\"#696969\" stroke-miterlimit=\"10\" stroke-width=\"1\" \/><\/g><style stroke-width=\"1\">.nc-loop-circle-3-32-icon-o{--animation-duration:0.7s;transform-origin:16px 16px;animation:nc-loop-circle-3-anim 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>Recht\u00adliches Korsett Tous Arbeits\u00admittel 29 Schrif\u00adten\u00adreihe 14 Fragen und Antworten (FAQ) 85 Studien 29 Videos 35 SRF \u00abEco Talk\u00bb: Nachfol\u00adge\u00adstress \u2013 Wer \u00fcbernimmt die Schweizer KMU? Mit den Babyboomern geht eine ganze Unter\u00adneh\u00admer\u00adge\u00adne\u00adration in Rente, viele haben ihr KMU selbst gegr\u00fcndet.\u2026 16. Februar 2026 Plus&nbsp;\u2192 \u00abKMUdate\u00bb bei Ruba Objektbau AG: Wenn Nachfolge zur Chance wird.&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-11620","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>Cadre juridique - 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\/corset-juridique\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cadre juridique - St. Galler Nachfolge Praxis\" \/>\n<meta property=\"og:description\" content=\"Recht\u00adliches Korsett Tous Arbeitsmittel 29 Schriftenreihe 14 Fragen und Antworten (FAQ) 85 Studien 29 Videos 35 SRF \u00abEco Talk\u00bb: Nachfol\u00adge\u00adstress \u2013 Wer \u00fcbernimmt die Schweizer KMU? Mit den Babyboomern geht eine ganze Unter\u00adneh\u00admer\u00adge\u00adne\u00adration in Rente, viele haben ihr KMU selbst gegr\u00fcndet.\u2026 16. Februar 2026 Plus&nbsp;\u2192 \u00abKMUdate\u00bb bei Ruba Objektbau AG: Wenn Nachfolge zur Chance wird. 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