{"id":28934,"date":"2026-03-02T01:10:39","date_gmt":"2026-03-02T00:10:39","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=28934"},"modified":"2026-04-05T17:12:26","modified_gmt":"2026-04-05T15:12:26","slug":"provisions-pour-reparations-importantes","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/provisions-pour-reparations-importantes\/","title":{"rendered":"Provisions pour r\u00e9parations importantes"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Dans son arr\u00eat 147 II 209 du 1er d\u00e9cembre 2020, le Tribunal f\u00e9d\u00e9ral a jug\u00e9 qu’une provision forfaitaire pour les r\u00e9parations et l’entretien n’\u00e9tait pas justifi\u00e9e par l\u2019usage commercial ; l’admission de provisions pour les r\u00e9parations importantes ne se justifie en principe, du point de vue fiscal, que dans des limites \u00e9troites en termes de contenu et de dur\u00e9e. Dans le contexte de l’\u00e9volution des pratiques administratives, Engstler\/Duss examinent des questions controvers\u00e9es en…<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":3019,"display_name":"Patrick Engstler","first_name":"Patrick","last_name":"Engstler","description":"

Dr. oec. HSG, ADB Altorfer Duss & Beilstein AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/07\/Engstler_Patrick-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/patrick-engstler\/"},{"ID":303,"display_name":"Fabian Duss","first_name":"Fabian","last_name":"Duss","description":"

Lic. oec. publ., dipl. Steuerexperte, LL.M. UZH in International Tax Law, Partner ADB Altorfer Duss & Beilstein AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/07\/Duss_Fabian-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/fabian-duss\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/provisions-pour-reparations-importantes\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-28934","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[3019,303]},"shp_steuerportal_must_use":{"translations":[{"id":28922,"link":"https:\/\/steuerportal.ch\/articles-specialises\/rueckstellungen-fuer-grossreparaturen\/","title":{"rendered":"R\u00fcckstellungen f\u00fcr Grossreparaturen"},"language":"de"},{"id":28934,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/provisions-pour-reparations-importantes\/","title":{"rendered":"Provisions pour r\u00e9parations importantes"},"language":"fr"}]},"yoast_head":"\nProvisions pour r\u00e9parations importantes • 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\/provisions-pour-reparations-importantes\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Provisions pour r\u00e9parations importantes • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Dans son arr\u00eat 147 II 209 du 1er d\u00e9cembre 2020, le Tribunal f\u00e9d\u00e9ral a jug\u00e9 qu'une provision forfaitaire pour les r\u00e9parations et l'entretien n'\u00e9tait pas justifi\u00e9e par l\u2019usage commercial ; l'admission de provisions pour les r\u00e9parations importantes ne se justifie en principe, du point de vue fiscal, que dans des limites \u00e9troites en termes de contenu et de dur\u00e9e. 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