{"id":26590,"date":"2025-09-01T05:58:00","date_gmt":"2025-09-01T03:58:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=26590"},"modified":"2025-08-27T14:06:58","modified_gmt":"2025-08-27T12:06:58","slug":"l%ca%bcart-et-la-valeur","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/l%ca%bcart-et-la-valeur\/","title":{"rendered":"L\u02bcArt et la valeur"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Les \u0153uvres d\u2019art sont uniques et incomparables, leur \u00e9valuation (notamment \u00e0 des fins fiscales) soul\u00e8ve donc des questions complexes. Joseph Merhai pr\u00e9sente des approches pour l\u2019\u00e9valuation scientifique quantitative de l\u2019art et fournit, en tenant compte de m\u00e9thodes objectives, des outils concrets pour d\u00e9terminer la valeur d\u2019une \u0153uvre d\u2019art dans un cadre juridique.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":400,"display_name":"Joseph Merhai","first_name":"Joseph","last_name":"Merhai","description":"

Avocat, expert fiscal dipl\u00f4m\u00e9, associ\u00e9, Aegis LLC, Gen\u00e8ve<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/12\/Thomas-P-220x220.jpeg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/joseph-merhai\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/l%ca%bcart-et-la-valeur\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-26590","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[400]},"shp_steuerportal_must_use":{"translations":[{"id":26588,"link":"https:\/\/steuerportal.ch\/articles-specialises\/kunst-und-wert\/","title":{"rendered":"Kunst und Wert"},"language":"de"},{"id":26590,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/l%ca%bcart-et-la-valeur\/","title":{"rendered":"L\u02bcArt et la valeur"},"language":"fr"}]},"yoast_head":"\nL\u02bcArt et la valeur • 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\/l%ca%bcart-et-la-valeur\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u02bcArt et la valeur • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Les \u0153uvres d\u2019art sont uniques et incomparables, leur \u00e9valuation (notamment \u00e0 des fins fiscales) soul\u00e8ve donc des questions complexes. 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