{"id":28123,"date":"2026-01-01T07:00:00","date_gmt":"2026-01-01T06:00:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=28123"},"modified":"2026-01-27T17:39:40","modified_gmt":"2026-01-27T16:39:40","slug":"changement-de-systeme-dans-limposition-de-la-propriete-du-logement","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/changement-de-systeme-dans-limposition-de-la-propriete-du-logement\/","title":{"rendered":"Changement de syst\u00e8me en mati\u00e8re d\u2019imposition de la propri\u00e9t\u00e9 du logement"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

L\u2019imposition de la valeur locative a longtemps \u00e9t\u00e9 une cause de m\u00e9contentement pour de nombreux propri\u00e9taires. Son abolition, d\u00e9sormais d\u00e9cid\u00e9e, est malgr\u00e9 tout source de nouveaux d\u00e9fis. Andrea Opel et Stefan Oesterhelt examinent la r\u00e9vision en d\u00e9tail et mettent en lumi\u00e8re non seulement les modifications apport\u00e9es \u00e0 la LIFD et \u00e0 la LHID, mais aussi la nouvelle possibilit\u00e9 pour les cantons d\u2019introduire un imp\u00f4t immobilier sur les r\u00e9sidences secondaires.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":12,"display_name":"Andrea Opel","first_name":"Andrea","last_name":"Opel","description":"

Prof. Dr. iur., Ordinaria f\u00fcr Steuerrecht an der Universit\u00e4t Luzern, Chefredaktorin der Steuer Revue<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/05\/opel_andrea_rgb-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/andrea-opel\/"},{"ID":48,"display_name":"Stefan Oesterhelt","first_name":"Stefan","last_name":"Oesterhelt","description":"

Rechtsanwalt, LL.M., dipl. Steuerexperte, Partner, Homburger AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/Oesterhelt-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/stefan-oesterhelt\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/changement-de-systeme-dans-limposition-de-la-propriete-du-logement\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-28123","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[12,48]},"shp_steuerportal_must_use":{"translations":[{"id":28120,"link":"https:\/\/steuerportal.ch\/articles-specialises\/systemwechsel-bei-der-besteuerung-von-wohneigentum\/","title":{"rendered":"Systemwechsel bei der Besteuerung von Wohneigentum"},"language":"de"},{"id":28123,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/changement-de-systeme-dans-limposition-de-la-propriete-du-logement\/","title":{"rendered":"Changement de syst\u00e8me en mati\u00e8re d\u2019imposition de la propri\u00e9t\u00e9 du logement"},"language":"fr"}]},"yoast_head":"\nChangement de syst\u00e8me en mati\u00e8re d\u2019imposition de la propri\u00e9t\u00e9 du logement • 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\/changement-de-systeme-dans-limposition-de-la-propriete-du-logement\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Changement de syst\u00e8me en mati\u00e8re d\u2019imposition de la propri\u00e9t\u00e9 du logement • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"L\u2019imposition de la valeur locative a longtemps \u00e9t\u00e9 une cause de m\u00e9contentement pour de nombreux propri\u00e9taires. 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