{"id":16687,"date":"2023-09-01T08:05:29","date_gmt":"2023-09-01T06:05:29","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=16687"},"modified":"2023-09-29T12:32:16","modified_gmt":"2023-09-29T10:32:16","slug":"evaluation-des-immeubles-en-droit-fiscal","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/evaluation-des-immeubles-en-droit-fiscal\/","title":{"rendered":"\u00c9valuation des immeubles en droit fiscal"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

La num\u00e9risation rec\u00e8le un grand potentiel pour l’\u00e9valuation des biens immobiliers. Gerhard Roesch et Goranco Pandurski montrent toutefois comment les \u00ab\u00a0simplifications\u00a0\u00bb d\u00e9j\u00e0 mises en \u0153uvre ou pr\u00e9vues dans de nombreux cantons contournent syst\u00e9matiquement les exigences de la l\u00e9gislation f\u00e9d\u00e9rale en mati\u00e8re de fixation ad\u00e9quate des valeurs v\u00e9nales et locatives – et donc aussi des valeurs fiscales et des valeurs locatives – et analysent les points faibles des autorit\u00e9s cantonales d’estimation.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2130,"display_name":"Gerhard Roesch","first_name":"Gerhard","last_name":"Roesch","description":"

Dr. Ing., dipl. Architekt FH\/SIA, MAS Applied Statistics, Sektionsleiter Grundst\u00fccksch\u00e4tzung, Departement Finanzen und Ressourcen Aargau, Aarau; Pr\u00e4sident SVKG (2009 bis 2021)<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/08\/9-23_Roesch-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/gerhard-roesch\/"},{"ID":2131,"display_name":"Goranco Pandurski","first_name":"Goranco","last_name":"Pandurski","description":"

MLaw und MA UZH, Leiter Einsprachen Sektion Grundst\u00fccksch\u00e4tzung, Departement Finanzen und Ressourcen Aargau, Aarau<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/08\/9-23_Pandurski-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/goranco-pandurski\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/evaluation-des-immeubles-en-droit-fiscal\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-16687","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[2130,2131]},"shp_steuerportal_must_use":{"translations":[{"id":16680,"link":"https:\/\/steuerportal.ch\/articles-specialises\/abgaberechtliche-immobilienbewertung\/","title":{"rendered":"Abgaberechtliche Immobilienbewertung"},"language":"de"},{"id":16687,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/evaluation-des-immeubles-en-droit-fiscal\/","title":{"rendered":"\u00c9valuation des immeubles en droit fiscal"},"language":"fr"}]},"yoast_head":"\n\u00c9valuation des immeubles en droit fiscal • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/evaluation-des-immeubles-en-droit-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c9valuation des immeubles en droit fiscal • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"La num\u00e9risation rec\u00e8le un grand potentiel pour l'\u00e9valuation des biens immobiliers. Gerhard Roesch et Goranco Pandurski montrent toutefois comment les "simplifications" d\u00e9j\u00e0 mises en \u0153uvre ou pr\u00e9vues dans de nombreux cantons contournent syst\u00e9matiquement les exigences de la l\u00e9gislation f\u00e9d\u00e9rale en mati\u00e8re de fixation ad\u00e9quate des valeurs v\u00e9nales et locatives - et donc aussi des valeurs fiscales et des valeurs locatives - et analysent les points faibles des autorit\u00e9s cantonales d'estimation.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/evaluation-des-immeubles-en-droit-fiscal\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-29T10:32:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/08\/9-23_Roesch-Pandurski_1.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"32 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/evaluation-des-immeubles-en-droit-fiscal\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/evaluation-des-immeubles-en-droit-fiscal\\\/\",\"name\":\"\u00c9valuation des immeubles en droit fiscal • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/evaluation-des-immeubles-en-droit-fiscal\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/evaluation-des-immeubles-en-droit-fiscal\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/9-23_Roesch-Pandurski_1.jpg\",\"datePublished\":\"2023-09-01T06:05:29+00:00\",\"dateModified\":\"2023-09-29T10:32:16+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/evaluation-des-immeubles-en-droit-fiscal\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/evaluation-des-immeubles-en-droit-fiscal\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/evaluation-des-immeubles-en-droit-fiscal\\\/#primaryimage\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/9-23_Roesch-Pandurski_1.jpg\",\"contentUrl\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/9-23_Roesch-Pandurski_1.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/evaluation-des-immeubles-en-droit-fiscal\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Page d'accueil\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fachartikel\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"\u00c9valuation des immeubles en droit fiscal\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"name\":\"steuerportal.ch\",\"description\":\"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts\",\"publisher\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\",\"name\":\"Steuerportal (Cosmos Verlag)\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"contentUrl\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"width\":191,\"height\":44,\"caption\":\"Steuerportal (Cosmos Verlag)\"},\"image\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u00c9valuation des immeubles en droit fiscal • steuerportal.ch","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/evaluation-des-immeubles-en-droit-fiscal\/","og_locale":"fr_FR","og_type":"article","og_title":"\u00c9valuation des immeubles en droit fiscal • steuerportal.ch","og_description":"La num\u00e9risation rec\u00e8le un grand potentiel pour l'\u00e9valuation des biens immobiliers. Gerhard Roesch et Goranco Pandurski montrent toutefois comment les \"simplifications\" d\u00e9j\u00e0 mises en \u0153uvre ou pr\u00e9vues dans de nombreux cantons contournent syst\u00e9matiquement les exigences de la l\u00e9gislation f\u00e9d\u00e9rale en mati\u00e8re de fixation ad\u00e9quate des valeurs v\u00e9nales et locatives - et donc aussi des valeurs fiscales et des valeurs locatives - et analysent les points faibles des autorit\u00e9s cantonales d'estimation.","og_url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/evaluation-des-immeubles-en-droit-fiscal\/","og_site_name":"steuerportal.ch","article_modified_time":"2023-09-29T10:32:16+00:00","og_image":[{"url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/08\/9-23_Roesch-Pandurski_1.jpg","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"32 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/evaluation-des-immeubles-en-droit-fiscal\/","url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/evaluation-des-immeubles-en-droit-fiscal\/","name":"\u00c9valuation des immeubles en droit fiscal • steuerportal.ch","isPartOf":{"@id":"https:\/\/steuerportal.ch\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/evaluation-des-immeubles-en-droit-fiscal\/#primaryimage"},"image":{"@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/evaluation-des-immeubles-en-droit-fiscal\/#primaryimage"},"thumbnailUrl":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/08\/9-23_Roesch-Pandurski_1.jpg","datePublished":"2023-09-01T06:05:29+00:00","dateModified":"2023-09-29T10:32:16+00:00","breadcrumb":{"@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/evaluation-des-immeubles-en-droit-fiscal\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/steuerportal.ch\/fr\/articles-specialises\/evaluation-des-immeubles-en-droit-fiscal\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/evaluation-des-immeubles-en-droit-fiscal\/#primaryimage","url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/08\/9-23_Roesch-Pandurski_1.jpg","contentUrl":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/08\/9-23_Roesch-Pandurski_1.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/evaluation-des-immeubles-en-droit-fiscal\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Page d'accueil","item":"https:\/\/steuerportal.ch\/fr\/"},{"@type":"ListItem","position":2,"name":"Fachartikel","item":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/"},{"@type":"ListItem","position":3,"name":"\u00c9valuation des immeubles en droit fiscal"}]},{"@type":"WebSite","@id":"https:\/\/steuerportal.ch\/fr\/#website","url":"https:\/\/steuerportal.ch\/fr\/","name":"steuerportal.ch","description":"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts","publisher":{"@id":"https:\/\/steuerportal.ch\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/steuerportal.ch\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/steuerportal.ch\/fr\/#organization","name":"Steuerportal (Cosmos Verlag)","url":"https:\/\/steuerportal.ch\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/steuerportal.ch\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/06\/cosmos_c-strich_h_positiv_bunt.svg","contentUrl":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/06\/cosmos_c-strich_h_positiv_bunt.svg","width":191,"height":44,"caption":"Steuerportal (Cosmos Verlag)"},"image":{"@id":"https:\/\/steuerportal.ch\/fr\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/16687","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle"}],"about":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/types\/sht_proarticle"}],"author":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/4"}],"version-history":[{"count":0,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/16687\/revisions"}],"acf:user":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/2131"},{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/2130"}],"wp:attachment":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/media?parent=16687"}],"wp:term":[{"taxonomy":"sht_proarticle_category","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_category?post=16687"},{"taxonomy":"sht_proarticle_tag","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_tag?post=16687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}