{"version":"1.0","provider_name":"steuerportal.ch","provider_url":"https:\/\/steuerportal.ch\/fr\/","author_name":"Iris Stalder","author_url":"https:\/\/steuerportal.ch\/fr\/autoren\/iris-stalder\/","title":"Exon\u00e9ration fiscale des fondations successorales &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"8PxnZfnAXB\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/exoneration-fiscale-des-fondations-successorales\/\">Exon\u00e9ration fiscale des fondations successorales<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/exoneration-fiscale-des-fondations-successorales\/embed\/#?secret=8PxnZfnAXB\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Exon\u00e9ration fiscale des fondations successorales\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"8PxnZfnAXB\" 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":"Dans un arr\u00eat, le Tribunal de recours fiscal du canton de Zurich a conclu \u00e0 l\u2019assujettissement (successoral) d\u2019une fondation successorale \u00e0 but d\u2019utilit\u00e9 publique au motif qu\u2019il n\u2019existait pas de clause de dissolution dans le testament. Andrea Opel et Thomas Sprecher critiquent le jugement (non encore entr\u00e9 en force)."}