{"id":26219,"date":"2025-07-22T06:59:00","date_gmt":"2025-07-22T04:59:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=26219"},"modified":"2025-08-06T22:49:47","modified_gmt":"2025-08-06T20:49:47","slug":"de-la-valeur-locative-a-limpot-sur-lobjet","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/de-la-valeur-locative-a-limpot-sur-lobjet\/","title":{"rendered":"De la valeur locative \u00e0 l\u2019imp\u00f4t sur l\u2019objet?"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

La suppression de l\u2019imposition de la valeur locative n\u2019interviendra que l\u2019art. 127, al. 2bis, P-Cst., est accept\u00e9 par le peuple et les cantons. Cette disposition accorderait aux cantons le droit de pr\u00e9lever un imp\u00f4t sp\u00e9cial sur les r\u00e9sidences secondaires occup\u00e9es en majeure partie par leur propri\u00e9taire. Hess pr\u00e9sente et analyse les principaux changements et les questions en suspens li\u00e9s \u00e0 la suppression de l’imposition de la valeur locative.<\/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\/de-la-valeur-locative-a-limpot-sur-lobjet\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-26219","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[2133]},"shp_steuerportal_must_use":{"translations":[{"id":26215,"link":"https:\/\/steuerportal.ch\/articles-specialises\/vom-eigenmietwert-zur-objektsteuer\/","title":{"rendered":"Vom Eigenmietwert zur Objektsteuer?"},"language":"de"},{"id":26219,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/de-la-valeur-locative-a-limpot-sur-lobjet\/","title":{"rendered":"De la valeur locative \u00e0 l\u2019imp\u00f4t sur l\u2019objet?"},"language":"fr"}]},"yoast_head":"\nDe la valeur locative \u00e0 l\u2019imp\u00f4t sur l\u2019objet? • 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\/de-la-valeur-locative-a-limpot-sur-lobjet\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"De la valeur locative \u00e0 l\u2019imp\u00f4t sur l\u2019objet? • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"La suppression de l\u2019imposition de la valeur locative n\u2019interviendra que l\u2019art. 127, al. 2bis, P-Cst., est accept\u00e9 par le peuple et les cantons. 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