{"version":"1.0","provider_name":"steuerportal.ch","provider_url":"https:\/\/steuerportal.ch\/fr\/","author_name":"Yuki Lehmann","author_url":"https:\/\/steuerportal.ch\/fr\/autoren\/yuki-lehmann\/","title":"Aspects fiscaux de l\u2019Asset Swap immobilier &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"w9L95VD8gN\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/aspects-fiscaux-de-lasset-swap-immobilier\/\">Aspects fiscaux de l\u2019Asset Swap immobilier<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/aspects-fiscaux-de-lasset-swap-immobilier\/embed\/#?secret=w9L95VD8gN\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Aspects fiscaux de l\u2019Asset Swap immobilier\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"w9L95VD8gN\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/steuerportal.ch\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"Les Asset Swap immobiliers \u2013 par lesquels des institutions de pr\u00e9voyance transf\u00e8rent des immeubles \u00e0 des fondations de placement en \u00e9change de droits sans valeur nominale \u2013 sont en principe neutres en mati\u00e8re d\u2019imp\u00f4t sur les gains immobiliers, pour autant que tous les immeubles soient transf\u00e9r\u00e9s; les \u00e9tats de fait doivent n\u00e9anmoins \u00eatre analys\u00e9s au cas par cas. Frey\/Kehrle pr\u00e9sentent les r\u00e9sultats d\u2019une enqu\u00eate men\u00e9e dans toute la Suisse aupr\u00e8s des administrations&hellip;","thumbnail_url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/05\/image-1.png","thumbnail_width":791,"thumbnail_height":910}