{"id":4356,"date":"2018-02-01T08:11:36","date_gmt":"2018-02-01T07:11:36","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=4356"},"modified":"2021-01-25T17:52:39","modified_gmt":"2021-01-25T16:52:39","slug":"differe-dimposition-en-cas-de-succession%e2%80%af-non-prise-en-compte-des-droits-de-succession-a-titre-dimpenses-lhid%e2%80%af-ge","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/differe-dimposition-en-cas-de-succession%e2%80%af-non-prise-en-compte-des-droits-de-succession-a-titre-dimpenses-lhid%e2%80%af-ge\/","title":{"rendered":"Diff\u00e9r\u00e9 d\u2019imposition en cas de succession\u202f; non prise en compte des droits de succession \u00e0 titre d\u2019impenses (LHID\u202f; GE)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>En raison de la prorogation de l&rsquo;imposition des transferts de propri&eacute;t&eacute; par succession impos&eacute;e par l&rsquo;art. 12 al. 3 let. a LHID, les cantons n&rsquo;ont pas de marge de man&oelig;uvre s&rsquo;agissant du choix de la valeur d&rsquo;acquisition, qui ne peut correspondre qu&rsquo;&agrave; 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