{"version":"1.0","provider_name":"steuerportal.ch","provider_url":"https:\/\/steuerportal.ch\/fr\/","author_name":"Redaktion Steuer Revue","author_url":"https:\/\/steuerportal.ch\/fr\/autoren\/redaktion-steuer-revue\/","title":"Droit d\u2019habitation (LHID\u202f; GE) &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"aNrYn6w8ON\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/droit-dhabitation-lhid%e2%80%af-ge\/\">Droit d\u2019habitation (LHID\u202f; GE)<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/droit-dhabitation-lhid%e2%80%af-ge\/embed\/#?secret=aNrYn6w8ON\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Droit d\u2019habitation (LHID\u202f; GE)\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"aNrYn6w8ON\" 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":"3&nbsp;Personnes physiques3.8&nbsp;Imp&ocirc;t sur la fortuneDroit d&rsquo;habitation (LHID&#8239;; GE)L&rsquo;administration fiscale cantonale a pour pra&shy;tique constante de traiter fiscalement le droit d&rsquo;habitation comme l&rsquo;usufruit, se r&eacute;f&eacute;rant &agrave; l&rsquo;art. 776 al. 3 CC. Certes, la doctrine, en particulier en mati&egrave;re fiscale, n&rsquo;est pas unanime sur l&rsquo;application des r&egrave;gles relatives &agrave; l&rsquo;usufruit au droit&hellip;"}