{"id":15272,"date":"2023-02-01T10:26:42","date_gmt":"2023-02-01T09:26:42","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=15272"},"modified":"2023-02-14T09:32:46","modified_gmt":"2023-02-14T08:32:46","slug":"clauses-pour-cas-de-rigueur-relatives-a-limposition-de-la-valeur-locative","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/clauses-pour-cas-de-rigueur-relatives-a-limposition-de-la-valeur-locative\/","title":{"rendered":"Clauses pour cas de rigueur relatives \u00e0 l\u2019imposition de la valeur locative"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Andrea Opel et Stefan Oesterhelt analysent l’arr\u00eat du Tribunal f\u00e9d\u00e9ral en langue italienne concernant la r\u00e9glementation tessinoise des cas de rigueur en mati\u00e8re d’imposition de la valeur locative et sondent la signification de cette d\u00e9cision pour d’autres r\u00e9glementations cantonales des cas de rigueur.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":12,"display_name":"Andrea Opel","first_name":"Andrea","last_name":"Opel","description":"

Prof. Dr. iur., Ordinaria f\u00fcr Steuerrecht an der Universit\u00e4t Luzern, Chefredaktorin der Steuer Revue<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/05\/opel_andrea_rgb-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/andrea-opel\/"},{"ID":48,"display_name":"Stefan Oesterhelt","first_name":"Stefan","last_name":"Oesterhelt","description":"

Rechtsanwalt, LL.M., dipl. Steuerexperte, Partner, Homburger AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/Oesterhelt-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/stefan-oesterhelt\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/clauses-pour-cas-de-rigueur-relatives-a-limposition-de-la-valeur-locative\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-15272","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[12,48]},"shp_steuerportal_must_use":{"translations":[{"id":15269,"link":"https:\/\/steuerportal.ch\/articles-specialises\/haertefallklauseln-beim-eigenmietwert\/","title":{"rendered":"H\u00e4rtefallklauseln beim 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