{"id":5791,"date":"2021-05-16T14:05:24","date_gmt":"2021-05-16T13:05:24","guid":{"rendered":"https:\/\/swisnot.trisdemo.ch\/domaines\/liquidation-partielle-indirecte-et-transposition\/"},"modified":"2021-05-31T16:44:06","modified_gmt":"2021-05-31T15:44:06","slug":"partial-indirect-liquidation-and-transposition","status":"publish","type":"portfolio","link":"https:\/\/www.swisnot.ch\/en\/domaines\/partial-indirect-liquidation-and-transposition\/","title":{"rendered":"Partial indirect liquidation and transposition"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2jtc01-96604cac36b4ad662ae6a61213630625\">\n.avia-section.av-2jtc01-96604cac36b4ad662ae6a61213630625{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/fiscalite-swisNot.jpg);\nbackground-position:50% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-2jtc01-96604cac36b4ad662ae6a61213630625 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  full-width avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-75 av-height-75  container_wrap fullsize'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='75' data-av_min_height_opt='75'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5791'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-koslutp0-e6f0ed255db989295a6b6a3aa770bcb8 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock header-text trs-animation animate__fadeInUp'  itemprop=\"text\" ><div class=\"header-text-container\">\n<div class=\"title-container\">\n<h1><\/h1>\n<\/div>\n<div class=\"path-container\"><a href=\"https:\/\/swisnot.ch\/en\/fields\/\">\/ Fields of activity<\/a><a href=\"https:\/\/swisnot.ch\/en\/domaines\/taxation\/\"> \/ Taxation<\/a><\/div>\n<\/div>\n<\/div><\/section>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5791'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kov71l3e-1861f5ecc2d1b9fcbae4ad26834ca7c5\">\n#top .av-special-heading.av-kov71l3e-1861f5ecc2d1b9fcbae4ad26834ca7c5{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kov71l3e-1861f5ecc2d1b9fcbae4ad26834ca7c5 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kov71l3e-1861f5ecc2d1b9fcbae4ad26834ca7c5 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kov71l3e-1861f5ecc2d1b9fcbae4ad26834ca7c5 av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_after_av_section  el_before_av_hr  avia-builder-el-first  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Partial indirect liquidation and transposition<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-koppn431-54bb785ae51108e53f5000dda3332219\">\n#top .hr.hr-invisible.av-koppn431-54bb785ae51108e53f5000dda3332219{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-koppn431-54bb785ae51108e53f5000dda3332219 hr-invisible  avia-builder-el-3  el_after_av_heading  el_before_av_three_fourth '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-132456d-c91961848cbd63f99b1079e7c6ba446b\">\n.flex_column.av-132456d-c91961848cbd63f99b1079e7c6ba446b{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0 0 0;\n}\n<\/style>\n<div  class='flex_column av-132456d-c91961848cbd63f99b1079e7c6ba446b av_three_fourth  avia-builder-el-4  el_after_av_hr  el_before_av_one_fourth  first flex_column_div  '     ><section  class='av_textblock_section av-kopppfu0-6b3db85f97d136a5a48653d9e3338d83 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div id=\"content\">\n<div>\n<div id=\"contentwrap\">\n<div>\n<div>\n<h3><strong>Partial indirect liquidation and transposition<\/strong><\/h3>\n<p>Jean-Fr\u00e9d\u00e9ric MARAIA, Tax Lawyer in Geneva<\/p>\n<p>Under Swiss law, capital gains realised on elements belonging to private assets of a Swiss-resident taxpayer are exempt from both Federal and canton income tax (capital gains from real property are nonetheless subject to special real property tax at the canton level). Such gains should be distinguished from income representing asset earnings which is fully taxable.<\/p>\n<p>Cases of partial indirect liquidation and transposition are precisely earnings from taxable moveable assets. In practice the problem resides in the fact that, for the average taxpayer, the operations leading to the indirect partial liquidation or to the transposition, appear a priori, as transactions generating capital gains because it involves transfers of securities in consideration for money. It is thus sensible to define the conditions of the partial indirect liquidation and the transposition.<\/p>\n<h3><strong>Conditions of partial indirect liquidation and of transposition<\/strong><\/h3>\n<p>Up to the end of 2006, the questions of indirect partial liquidation and transposition were based on Article 20(1)(c) of the LIFD which, as a legal provision with economic connection, permitted the inclusion of the income resulting from these transactions. Case law established the conditions for the realisation of these two types of asset earnings. In effect there was a transposition when securities forming part of the private assets of the taxpayer were transferred into a company controlled by the latter in consideration for share assets such as company nominal capital or a loan. The partial indirect liquidation referred to the proceeds arising when a taxpayer sold securities forming part of his private assets to a natural or legal individual subject to the principle of accounting value and when the sales price was financed by the purchaser by means of funds from the sold company.<\/p>\n<p>2004 marked a turning point when the Federal Court, declining to follow its case law, widened the cases of indirect partial liquidation to include a case where the price was financed, not by the sold company&#8217;s existing profits but by means of future profits (decision of 11 June 2004, ATF, RDAF 2004 II 360). The subject of strong criticism, this decision forced the legislature to overrule it by defining by law, the precise conditions for partial indirect liquidation and, at the same time, for transposition (from 1 January 2007 at a federal level [direct federal tax] and from 1 January 2008 at the harmonised canton level [canton and municipal taxes]<\/p>\n<p>A partial indirect liquidation will now be realised if:<br \/>\n1. A shareholding representing at least 20% of the capital of a company with share capital or a co-operative is sold. This condition is also satisfied if a number of shareholders sell such a shareholding jointly or a number of shareholdings together representing at least 20% are sold over a period of five years;<\/p>\n<p>2. The sale represents a transfer of private to business assets of a natural individual or a company;<\/p>\n<p>3. Assets exist at the moment of the sale not required for the running of the business and available for distribution pursuant to commercial law;<\/p>\n<p>4. These assets are distributed over the period of five years;<\/p>\n<p>5.The distribution is effected with the participation of the seller (that is that he knows or ought to know that funds are raised from the company to finance the purchase and that they will not be paid to him).<\/p>\n<p>Taxable income thus corresponds to the assets not necessary for running the company, available for distribution, existing at the moment of the sale and distributed over the period of five years. A partial indirect liquidation is thus excluded if the price is financed by future profits. In addition, the deadline of five years limits over time the taking into account of the conduct of the purchaser in the valuation of the condition linked to distribution. Moreover, since the introduction of the principle of capital contribution in 2011, the taxation of earnings depends on the recording in the accounts of the distribution in the capital company or co-operative whose shares have been sold.<\/p>\n<p>It should be noted that in practice, taxpayers still have a quantitative problem involved in determining the assets not required in the running of the business. This difficulty is accentuated by the fact that, according to FTA Circular no. 14 of 7 November 2007 (available on the FTA&#8217;s site), the existence of such assets is not only related to the assigned company but also to the companies coming under the sole direction of the latter company.<\/p>\n<p>So far as the transposition is concerned, this will be effected, under the new law, if:<\/p>\n<p>1. A shareholding representing at least 5% of the capital of a company with share capital or a co-operative is transferred. This condition will also be satisfied if more than one shareholder effects the transfer jointly;<\/p>\n<p>2. The transfer involves the transfer of private capital to commercial capital to a firm or company business;<\/p>\n<p>3. The assignor or the person effecting the contribution holds a shareholding of at least 50% in the share capital of the acquiring company after the transfer.<\/p>\n<p>4. The total consideration received is greater than the nominal value of the transferred shareholding.<\/p>\n<p>The percentages of 5% and 50% identify the cases of transposition more clearly than in the past. Furthermore, until 2010 a transposition could be avoided in the case of the grant of a shareholding by a shareholder to a holding company controlled by the latter, by recording that part of the consideration exceeding the nominal value of the transferred securities in the reserve account (charge).<\/p>\n<p>After the introduction of the capital contribution principle, a similar solution is possible, but the excess should be recorded in the &#8220;other reserves&#8221; account (as opposed to the capital account and the issued reserves of capital contributions account).<\/p>\n<p>Geneva, 28.02.2011<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2o0v39-10201a0b79540da5b99e31f363a9651e\">\n.flex_column.av-2o0v39-10201a0b79540da5b99e31f363a9651e{\nborder-radius:0px 0px 0px 0px;\npadding:0px 20px 0px 20px;\n}\n<\/style>\n<div  class='flex_column av-2o0v39-10201a0b79540da5b99e31f363a9651e av_one_fourth  avia-builder-el-6  el_after_av_three_fourth  avia-builder-el-last  flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6\">\n#top .av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 av-special-heading-h1 blockquote modern-quote  avia-builder-el-7  el_before_av_iconlist  avia-builder-el-first  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >See also<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kpcppwvq-6dd88c7f43e2974a66ee5c44cfd74710\">\n#top .avia-icon-list-container.av-kpcppwvq-6dd88c7f43e2974a66ee5c44cfd74710 .iconlist_icon{\ncolor:#ffffff;\nbackground-color:#98012e;\n}\n#top .avia-icon-list-container.av-kpcppwvq-6dd88c7f43e2974a66ee5c44cfd74710 .iconlist_icon svg:first-child{\nstroke:#ffffff;\nfill:#ffffff;\n}\n#top #wrap_all .avia-icon-list-container.av-kpcppwvq-6dd88c7f43e2974a66ee5c44cfd74710 .av_iconlist_title{\ncolor:#98012e;\n}\n<\/style>\n<div  class='avia-icon-list-container av-kpcppwvq-6dd88c7f43e2974a66ee5c44cfd74710  avia-builder-el-8  el_after_av_heading  el_before_av_heading '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-small av-kpcppwvq-6dd88c7f43e2974a66ee5c44cfd74710 avia-iconlist-animate'>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/' title='The Swiss tax system'  class='iconlist_icon av-av_iconlist_item-8b016888e0eb2cc4b4db4ac93c7f90bc avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8d3' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/&#039; title=&#039;The Swiss tax system&#039;&gt;The Swiss tax system&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/' title='The Swiss tax system'>The Swiss tax system<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxing-of-natural-persons\/' title='Taxing of natural persons'  class='iconlist_icon av-av_iconlist_item-e572aa334ff2f620ff5e07012b441c7a avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8d3' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/taxing-of-natural-persons\/&#039; title=&#039;Taxing of natural persons&#039;&gt;Taxing of natural persons&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxing-of-natural-persons\/' title='Taxing of natural persons'>Taxing of natural persons<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxing-of-legal-persons\/' title='Taxing of legal persons'  class='iconlist_icon av-av_iconlist_item-e5445163be9202a3fe0cef5e23e25eb2 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8d3' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a 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class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/lump-sum-taxation-for-natural-persons\/&#039; title=&#039;Lump-sum taxation (for natural persons)&#039;&gt;Lump-sum taxation (for natural persons)&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/lump-sum-taxation-for-natural-persons\/' title='Lump-sum taxation (for natural persons)'>Lump-sum taxation (for natural persons)<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/property-taxes\/' title='Property taxes'  class='iconlist_icon av-av_iconlist_item-5d1b6de44f58ad8159cafca7f9fbb9b9 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8d3' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/property-taxes\/&#039; title=&#039;Property taxes&#039;&gt;Property taxes&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/property-taxes\/' title='Property taxes'>Property taxes<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxation-on-donations-and-successions\/' title='Taxation on donations and successions'  class='iconlist_icon av-av_iconlist_item-ca6be8c097c5051f9de4a96af27b9ef4 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8d3' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/taxation-on-donations-and-successions\/&#039; title=&#039;Taxation on donations and successions&#039;&gt;Taxation on donations and successions&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxation-on-donations-and-successions\/' title='Taxation on donations and successions'>Taxation on donations and successions<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/fiscal-changes-for-2011\/' title='Fiscal changes for 2011'  class='iconlist_icon av-av_iconlist_item-b10af3a52ce64407c3aed31517b04896 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8d3' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/fiscal-changes-for-2011\/&#039; title=&#039;Fiscal changes for 2011&#039;&gt;Fiscal changes for 2011&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/fiscal-changes-for-2011\/' title='Fiscal changes for 2011'>Fiscal changes for 2011<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxation\/' title='Taxation'  class='iconlist_icon av-av_iconlist_item-377eb4e13835bdbb78ec1dd876fe8a17 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue888' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/taxation\/&#039; title=&#039;Taxation&#039;&gt;Taxation&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxation\/' title='Taxation'>Taxation<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781\">\n#top .av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 av-special-heading-h1 blockquote modern-quote  avia-builder-el-9  el_after_av_iconlist  el_before_av_iconlist  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Fields of activity<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_iconlist-083a1a113fb6869c3c39a2c87f294688\">\n#top .avia-icon-list-container.av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 .iconlist_icon{\ncolor:#ffffff;\nbackground-color:#98012e;\n}\n#top .avia-icon-list-container.av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 .iconlist_icon svg:first-child{\nstroke:#ffffff;\nfill:#ffffff;\n}\n#top #wrap_all 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class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/family-and-inheritance-law\/&#039; title=&#039;Family and inheritance law&#039;&gt;Family and inheritance law&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/family-and-inheritance-law\/' title='Family and inheritance law'>Family and inheritance law<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/property-law\/' title='Property law'  class='iconlist_icon av-av_iconlist_item-e6cd8cada9ac11a057c390aec7731e7b avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue821' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/property-law\/&#039; title=&#039;Property law&#039;&gt;Property law&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/property-law\/' title='Property law'>Property law<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/company-law\/' title='Company law'  class='iconlist_icon av-av_iconlist_item-92c4558ca59c0e801acb0fab731663f5 avia-font-entypo-fontello avia-iconfont 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associations, trusts'  class='iconlist_icon av-av_iconlist_item-f6ee346534fa3515d86dd9d0147cb40c avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue841' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/foundations-associations-trusts\/&#039; title=&#039;Foundations, associations, trusts&#039;&gt;Foundations, associations, trusts&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/foundations-associations-trusts\/' title='Foundations, associations, trusts'>Foundations, associations, trusts<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxation\/' title='Taxation'  class='iconlist_icon av-av_iconlist_item-9d8f600e5c9091ded84897e2583bd46f avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8d3' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/taxation\/&#039; title=&#039;Taxation&#039;&gt;Taxation&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxation\/' title='Taxation'>Taxation<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/legal-opinion-legal-tax-advice-and-practices\/' title='Legal opinion, legal, tax advice and practices'  class='iconlist_icon av-av_iconlist_item-f7061c78c561ae782c695f3d4d5220b7 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue804' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/legal-opinion-legal-tax-advice-and-practices\/&#039; title=&#039;Legal opinion, legal, tax advice and practices&#039;&gt;Legal opinion, legal, tax advice and practices&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/legal-opinion-legal-tax-advice-and-practices\/' title='Legal opinion, legal, tax advice and practices'>Legal opinion, legal, tax advice and practices<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/various-acts\/' title='Various acts'  class='iconlist_icon av-av_iconlist_item-98d13996606af3206ca2891f6899737c avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue849' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/various-acts\/&#039; title=&#039;Various acts&#039;&gt;Various acts&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/various-acts\/' title='Various acts'>Various acts<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":3513,"template":"","meta":{"_acf_changed":false,"footnotes":""},"tags":[],"portfolio_entries":[],"class_list":["post-5791","portfolio","type-portfolio","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Partial indirect liquidation and transposition - swisNot - Le r\u00e9seau notarial suisse<\/title>\n<meta name=\"description\" content=\"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale\" \/>\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.swisnot.ch\/en\/domaines\/partial-indirect-liquidation-and-transposition\/\" \/>\n<meta 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