{"id":18030,"date":"2024-03-01T19:15:00","date_gmt":"2024-03-01T18:15:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=18030"},"modified":"2024-03-15T11:25:20","modified_gmt":"2024-03-15T10:25:20","slug":"le-principe-de-congruence-dans-limpot-sur-les-gains-immobiliers","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/le-principe-de-congruence-dans-limpot-sur-les-gains-immobiliers\/","title":{"rendered":"Le principe de congruence dans l\u2019imp\u00f4t sur les gains immobiliers"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

L\u2019imp\u00f4t sur les gains immobiliers prescrit par la LHID vise la plus-value immobili\u00e8re g\u00e9n\u00e9r\u00e9e depuis la pr\u00e9c\u00e9dente ali\u00e9nation imposable; pour d\u00e9terminer le gain, il faut des bases de comparaison pertinentes. Olivier Margraf illustre le fonctionnement du principe de congruence appliqu\u00e9 aux augmentations et diminutions de valeur et proc\u00e8de \u00e0 une appr\u00e9ciation critique de ce principe.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":41,"display_name":"Olivier Margraf","first_name":"Olivier","last_name":"Margraf","description":"

Dr. iur., Bereichsleiter Recht + Spezialsteuern, Steuerverwaltung Kanton Thurgau<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/04\/olivier_margraf_cut_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/olivier-margraf\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/le-principe-de-congruence-dans-limpot-sur-les-gains-immobiliers\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-18030","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[41]},"shp_steuerportal_must_use":{"translations":[{"id":18026,"link":"https:\/\/steuerportal.ch\/articles-specialises\/das-kongruenzprinzip-bei-der-grundstueckgewinnsteuer\/","title":{"rendered":"Das Kongruenzprinzip bei der Grundst\u00fcckgewinnsteuer"},"language":"de"},{"id":18030,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/le-principe-de-congruence-dans-limpot-sur-les-gains-immobiliers\/","title":{"rendered":"Le principe de congruence dans l\u2019imp\u00f4t sur les gains immobiliers"},"language":"fr"}]},"yoast_head":"\nLe principe de congruence dans l\u2019imp\u00f4t sur les gains immobiliers • 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\/le-principe-de-congruence-dans-limpot-sur-les-gains-immobiliers\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le principe de congruence dans l\u2019imp\u00f4t sur les gains immobiliers • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"L\u2019imp\u00f4t sur les gains immobiliers prescrit par la LHID vise la plus-value immobili\u00e8re g\u00e9n\u00e9r\u00e9e depuis la pr\u00e9c\u00e9dente ali\u00e9nation imposable; pour d\u00e9terminer le gain, il faut des bases de comparaison pertinentes. Olivier Margraf illustre le fonctionnement du principe de congruence appliqu\u00e9 aux augmentations et diminutions de valeur et proc\u00e8de \u00e0 une appr\u00e9ciation critique de ce principe.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/le-principe-de-congruence-dans-limpot-sur-les-gains-immobiliers\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-15T10:25:20+00:00\" \/>\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=\"28 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\\\/le-principe-de-congruence-dans-limpot-sur-les-gains-immobiliers\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/le-principe-de-congruence-dans-limpot-sur-les-gains-immobiliers\\\/\",\"name\":\"Le principe de congruence dans l\u2019imp\u00f4t sur les gains immobiliers • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2024-03-01T18:15:00+00:00\",\"dateModified\":\"2024-03-15T10:25:20+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/le-principe-de-congruence-dans-limpot-sur-les-gains-immobiliers\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/le-principe-de-congruence-dans-limpot-sur-les-gains-immobiliers\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/le-principe-de-congruence-dans-limpot-sur-les-gains-immobiliers\\\/#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\":\"Le principe de congruence dans l\u2019imp\u00f4t sur les gains immobiliers\"}]},{\"@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":"Le principe de congruence dans l\u2019imp\u00f4t sur les gains immobiliers • 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\/le-principe-de-congruence-dans-limpot-sur-les-gains-immobiliers\/","og_locale":"fr_FR","og_type":"article","og_title":"Le principe de congruence dans l\u2019imp\u00f4t sur les gains immobiliers • steuerportal.ch","og_description":"L\u2019imp\u00f4t sur les gains immobiliers prescrit par la LHID vise la plus-value immobili\u00e8re g\u00e9n\u00e9r\u00e9e depuis la pr\u00e9c\u00e9dente ali\u00e9nation imposable; pour d\u00e9terminer le gain, il faut des bases de comparaison pertinentes. 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