{"id":29662,"date":"2026-05-03T04:59:00","date_gmt":"2026-05-03T02:59:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=29662"},"modified":"2026-04-30T16:47:47","modified_gmt":"2026-04-30T14:47:47","slug":"la-mise-a-disposition-d%ca%bcun-immeuble-ou-d%ca%bcune-part-d%ca%bcimmeuble-dans-le-cadre-de-la-separation-ou-du-divorce","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-mise-a-disposition-d%ca%bcun-immeuble-ou-d%ca%bcune-part-d%ca%bcimmeuble-dans-le-cadre-de-la-separation-ou-du-divorce\/","title":{"rendered":"La mise \u00e0 disposition d\u02bcun immeuble ou d\u02bcune part d\u02bcimmeuble dans le cadre de la s\u00e9paration ou du divorce"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Apr\u00e8s s\u00e9paration ou divorce, la mise \u00e0 disposition du logement \u00e0 l\u2019un des conjoints a des effets fiscaux \u00e0 la fois en tant que pension alimentaire et pour la d\u00e9duction des frais d\u2019entretien et des int\u00e9r\u00eats passifs. Les pratiques cantonales ne sont pas uniformes. Rapha\u00ebl Gani et J\u00e9r\u00f4me Sieber passent en revue les diff\u00e9rentes configurations possibles et examinent, pour chacune d’entre elles, les cons\u00e9quences fiscales actuelles, mais aussi apr\u00e8s l\u2019abolition de la valeur locative.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":3353,"display_name":"Rapha\u00ebl Gani","first_name":"Rapha\u00ebl","last_name":"Gani","description":"

Dr. en droit, Juge au Tribunal cantonal vaudois<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/04\/gani_raphael-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/raphael-gani\/"},{"ID":3354,"display_name":"J\u00e9r\u00f4me Sieber","first_name":"J\u00e9r\u00f4me","last_name":"Sieber","description":"

Tit. du brevet d\u2019avocat, greffier au Tribunal cantonal vaudois<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/04\/sieber_jerome-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/jerome-sieber\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-mise-a-disposition-d%ca%bcun-immeuble-ou-d%ca%bcune-part-d%ca%bcimmeuble-dans-le-cadre-de-la-separation-ou-du-divorce\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-29662","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[3353,3354]},"shp_steuerportal_must_use":{"translations":[{"id":29660,"link":"https:\/\/steuerportal.ch\/articles-specialises\/die-ueberlassung-einer-liegenschaft-oder-eines-anteils-an-einer-liegenschaft-im-rahmen-der-trennung-oder-scheidung\/","title":{"rendered":"Die \u00dcberlassung einer Liegenschaft oder eines Anteils an einer Liegenschaft im Rahmen der Trennung oder Scheidung"},"language":"de"},{"id":29662,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-mise-a-disposition-d%ca%bcun-immeuble-ou-d%ca%bcune-part-d%ca%bcimmeuble-dans-le-cadre-de-la-separation-ou-du-divorce\/","title":{"rendered":"La mise \u00e0 disposition d\u02bcun immeuble ou d\u02bcune part d\u02bcimmeuble dans le cadre de la s\u00e9paration ou du divorce"},"language":"fr"}]},"yoast_head":"\nLa mise \u00e0 disposition d\u02bcun immeuble ou d\u02bcune part d\u02bcimmeuble dans le cadre de la s\u00e9paration ou du divorce • 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\/la-mise-a-disposition-d%ca%bcun-immeuble-ou-d%ca%bcune-part-d%ca%bcimmeuble-dans-le-cadre-de-la-separation-ou-du-divorce\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La mise \u00e0 disposition d\u02bcun immeuble ou d\u02bcune part d\u02bcimmeuble dans le cadre de la s\u00e9paration ou du divorce • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Apr\u00e8s s\u00e9paration ou divorce, la mise \u00e0 disposition du logement \u00e0 l\u2019un des conjoints a des effets fiscaux \u00e0 la fois en tant que pension alimentaire et pour la d\u00e9duction des frais d\u2019entretien et des int\u00e9r\u00eats passifs. 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