{"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":"Circulaire 32a concernant les assainissements &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"WlIIriwzcq\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/circulaire-32a-concernant-les-assainissements\/\">Circulaire 32a concernant les assainissements<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/circulaire-32a-concernant-les-assainissements\/embed\/#?secret=WlIIriwzcq\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Circulaire 32a concernant les assainissements\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"WlIIriwzcq\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\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<\/script>\n","description":"Avec la circulaire 32a, l\u2019AFC abandonne sa pratique consistant \u00e0 distinguer entre b\u00e9n\u00e9fice d\u2019assainissement proprement dit et improprement dit. En mati\u00e8re d\u2019abandon de cr\u00e9ance n\u2019ayant pas d\u2019effet sur le b\u00e9n\u00e9fice, c\u2019est d\u00e9sormais le principe de d\u00e9terminance qui s\u2019applique. Oesterhelt\/Schreiber font la lumi\u00e8re sur ce changement et proposent une vue d\u2019ensemble des autres nouveaut\u00e9s et adaptations de la pratique par rapport \u00e0 la circulaire 32.","thumbnail_url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/03\/image-2.png","thumbnail_width":760,"thumbnail_height":502}