{"id":2914,"date":"2020-03-09T00:04:24","date_gmt":"2020-03-08T23:04:24","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=2914"},"modified":"2020-03-09T00:04:25","modified_gmt":"2020-03-08T23:04:25","slug":"donation-mixte-et-vente-avec-constitution-simultanee-dun-droit-dhabitation-cst-ge","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/donation-mixte-et-vente-avec-constitution-simultanee-dun-droit-dhabitation-cst-ge\/","title":{"rendered":"Donation mixte et vente avec constitution simultan\u00e9e d\u2019un droit d\u2019habitation (Cst. ; GE)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>6&nbsp;Imp&ocirc;t sur les successions et les donations&nbsp;&ndash; Erbschafts- und Schenkungssteuern Il d&eacute;coule de l&rsquo;acte notari&eacute; &ndash; et plus particuli&egrave;rement de son titre &laquo;D&eacute;claration pour l&rsquo;enregistrement &ndash; Prix et modalit&eacute;s de paiement&raquo; &ndash; que c&rsquo;est d&rsquo;abord la valeur du droit de jouissance (par capitalisation de la valeur de l&rsquo;immeuble) qui a &eacute;t&eacute; d&eacute;termin&eacute;e par les&hellip;<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":74,"display_name":"Redaktion Steuer Revue","first_name":"","last_name":"","description":"","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/11\/StP_Profilbild_RED_DE_quadratisch.jpg","organiser_data":{"public_organiser_name":"Redaktion Steuer Revue","public_organiser_page":false,"offer":"","location":"","preamble":"","public_organiser_logo":false},"url":"https:\/\/steuerportal.ch\/fr\/autoren\/redaktion-steuer-revue\/"}],"related_sht_promodule":["<a href=\"https:\/\/steuerportal.ch\/fachmodule\/steuerrevue\/rechtsprechung\/\">Steuer Revue &#8594; Rechtsprechung<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/donation-mixte-et-vente-avec-constitution-simultanee-dun-droit-dhabitation-cst-ge\/shtpdf\/","language":"de"},"sht_proarticle_category":[19],"sht_proarticle_tag":[],"class_list":["post-2914","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-rechtsprechung"],"acf":{"authors":[74]},"shp_steuerportal_must_use":{"translations":[{"id":2914,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/donation-mixte-et-vente-avec-constitution-simultanee-dun-droit-dhabitation-cst-ge\/","title":{"rendered":"Donation mixte et vente avec constitution simultan\u00e9e d\u2019un droit d\u2019habitation (Cst. ; 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