{"id":21471,"date":"2024-09-03T00:17:14","date_gmt":"2024-09-02T22:17:14","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=21471"},"modified":"2024-11-04T19:36:48","modified_gmt":"2024-11-04T18:36:48","slug":"traitement-fiscal-des-mesures-deconomie-denergie","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/traitement-fiscal-des-mesures-deconomie-denergie\/","title":{"rendered":"Traitement fiscal des mesures destin\u00e9es \u00e0 \u00e9conomiser l\u02bc\u00e9nergie"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

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.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2133,"display_name":"Toni Hess","first_name":"Toni","last_name":"Hess","description":"

Dr.\u2009iur., Leiter Rechtsdienst und Stellvertreter des Vorstehers der Kantonalen Steuerverwaltung Graub\u00fcnden, Chur<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/08\/toni_hess-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/toni-hess\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/traitement-fiscal-des-mesures-deconomie-denergie\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-21471","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[2133]},"shp_steuerportal_must_use":{"translations":[{"id":21466,"link":"https:\/\/steuerportal.ch\/articles-specialises\/steuerliche-behandlung-von-energiesparmassnahmen\/","title":{"rendered":"Steuerliche Behandlung von Energiesparmassnahmen"},"language":"de"},{"id":21471,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/traitement-fiscal-des-mesures-deconomie-denergie\/","title":{"rendered":"Traitement fiscal des mesures destin\u00e9es \u00e0 \u00e9conomiser l\u02bc\u00e9nergie"},"language":"fr"}]},"yoast_head":"\nTraitement fiscal des mesures destin\u00e9es \u00e0 \u00e9conomiser l\u02bc\u00e9nergie • 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\/traitement-fiscal-des-mesures-deconomie-denergie\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Traitement fiscal des mesures destin\u00e9es \u00e0 \u00e9conomiser l\u02bc\u00e9nergie • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"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. 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