{"id":34316,"date":"2021-12-20T08:00:00","date_gmt":"2021-12-20T07:00:00","guid":{"rendered":"https:\/\/www.sgnafo-praxis.ch\/nr-14-succession-et-fiscalite-des-pme\/"},"modified":"2025-11-20T21:44:31","modified_gmt":"2025-11-20T20:44:31","slug":"nr-14-succession-et-fiscalite-des-pme","status":"publish","type":"post","link":"https:\/\/www.sgnafo-praxis.ch\/fr\/nr-14-succession-et-fiscalite-des-pme\/","title":{"rendered":"N\u00b0 14 : Succession et fiscalit\u00e9 des&nbsp;PME"},"content":{"rendered":"\n<p><strong>Traitement des cas fiscaux et des pi\u00e8ges fiscaux<br><\/strong><\/p>\n\n<p>Bei jeder Eigen\u00adtums\u00adnach\u00adfolge stellt sich sp\u00e4te\u00adstens vor der Unter\u00adzeichnung der Vertr\u00e4ge die Frage, was die steuer\u00adlichen Konse\u00adquenzen sind f\u00fcr die Verk\u00e4u\u00adfer\u00adschaft, f\u00fcr die K\u00e4ufer\u00adschaft aber auch f\u00fcr das Unter\u00adnehmen selbst.<\/p>\n\n<p>Mit der vorlie\u00adgenden Schrift wird das kleine 1x1 der Nachfolge aus steuer\u00adrecht\u00adlicher Sicht dargelegt. So komplex die Materie ist \u2013 wir haben uns auf die wesent\u00adlichen Grund\u00adlagen fokus\u00adsiert. Spezi\u00adal\u00adthemen wie beispiels\u00adweise Umstruk\u00adtu\u00adrie\u00adrungen oder der Umgang mit Immobilien wurden bewusst wegge\u00adlassen, da die kanto\u00adnalen Unter\u00adschiede in der Schweiz zu gross sind und lokales Exper\u00adten\u00adwissen unerl\u00e4sslich ist.<\/p>\n\n<p><strong>T\u00e9l\u00e9charger le PDF : <a href=\"https:\/\/www.sgnafo-praxis.ch\/wp-content\/uploads\/2025\/08\/14-00-Nachfolge-Steuern2025-v3-fr2025-08.pdf\">\u201cSuccession et fiscalit\u00e9 des&nbsp;PME\u201d<\/a><\/strong><\/p>\n\n<p><\/p>\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Traitement des cas fiscaux et des pi\u00e8ges fiscaux Bei jeder Eigen\u00adtums\u00adnach\u00adfolge stellt sich sp\u00e4te\u00adstens vor der Unter\u00adzeichnung der Vertr\u00e4ge die Frage, was die steuer\u00adlichen Konse\u00adquenzen sind f\u00fcr die Verk\u00e4u\u00adfer\u00adschaft, f\u00fcr die K\u00e4ufer\u00adschaft aber auch f\u00fcr das Unter\u00adnehmen selbst. Mit der vorlie\u00adgenden Schrift wird das kleine 1x1 der Nachfolge aus steuer\u00adrecht\u00adlicher Sicht dargelegt. So komplex die&nbsp;[\u2026]<\/p>\n","protected":false},"author":2,"featured_media":34314,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[303,301],"tags":[312],"class_list":["post-34316","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-serie-de-publications","category-telecharger-les-options-de-transfert","tag-corset-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>N\u00b0 14 : Succession et fiscalit\u00e9 des PME - St. Galler Nachfolge Praxis<\/title>\n<meta name=\"description\" content=\"La fiscalit\u00e9 et la succession vont de pair. 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