{"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":"Traitement fiscal des mesures destin\u00e9es \u00e0 \u00e9conomiser l\u02bc\u00e9nergie &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"dWhBGV6TaZ\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/traitement-fiscal-des-mesures-deconomie-denergie\/\">Traitement fiscal des mesures destin\u00e9es \u00e0 \u00e9conomiser l\u02bc\u00e9nergie<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/traitement-fiscal-des-mesures-deconomie-denergie\/embed\/#?secret=dWhBGV6TaZ\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Traitement fiscal des mesures destin\u00e9es \u00e0 \u00e9conomiser l\u02bc\u00e9nergie\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"dWhBGV6TaZ\" 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":"Le l\u00e9gislateur a assimil\u00e9 aux frais d\u2019entretien les investissements destin\u00e9s \u00e0 \u00e9conomiser de l\u2019\u00e9nergie r\u00e9alis\u00e9s sur des immeubles de la fortune priv\u00e9e; une dichotomie juridique en soi claire est ainsi rompue, car ces investissements peuvent ainsi \u00eatre d\u00e9duits du revenu, bien qu\u2019ils soient en r\u00e8gle g\u00e9n\u00e9rale de nature \u00e0 augmenter la valeur et non \u00e0 la maintenir. Toni Hess met notamment en lumi\u00e8re les aspects intercantonaux et internationaux du traitement fiscal des mesures d\u2019\u00e9conomie d\u2019\u00e9nergie."}