{"id":864,"date":"2019-07-01T15:36:50","date_gmt":"2019-07-01T13:36:50","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=864"},"modified":"2019-12-10T15:02:14","modified_gmt":"2019-12-10T14:02:14","slug":"qualification-commerciale-ou-privee-dun-immeuble-preponderance-lifd-lhid-vd","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/qualification-commerciale-ou-privee-dun-immeuble-preponderance-lifd-lhid-vd\/","title":{"rendered":"Qualification commerciale ou priv\u00e9e d\u2019un immeuble ; pr\u00e9pond\u00e9rance (LIFD ; LHID ; VD)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>3&nbsp;Personnes physiques 3.1&nbsp;Revenus provenant d&rsquo;une activit&eacute; Qualification commerciale ou priv&eacute;e d&rsquo;un immeuble&#8239;; pr&eacute;pond&eacute;rance (LIFD&#8239;; LHID&#8239;; VD) Pour d&eacute;terminer s&rsquo;il y a lieu d&rsquo;attribuer un bien &agrave; la fortune priv&eacute;e ou commerciale, il convient d&rsquo;appr&eacute;cier dans chaque cas l&rsquo;ensemble des circonstances. Ainsi que cela ressort de la d&eacute;finition l&eacute;gale de cette notion,&hellip;<\/p>\n","protected":false},"author":74,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[],"related_sht_promodule":["<a href=\"https:\/\/steuerportal.ch\/fachmodule\/steuerrevue\/rechtsprechung\/\">Steuer Revue &#8594; Rechtsprechung<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/qualification-commerciale-ou-privee-dun-immeuble-preponderance-lifd-lhid-vd\/shtpdf\/","language":"de"},"sht_proarticle_category":[19],"sht_proarticle_tag":[],"class_list":["post-864","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-rechtsprechung"],"acf":{"authors":""},"shp_steuerportal_must_use":{"translations":[{"id":864,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/qualification-commerciale-ou-privee-dun-immeuble-preponderance-lifd-lhid-vd\/","title":{"rendered":"Qualification commerciale ou priv\u00e9e d\u2019un immeuble ; pr\u00e9pond\u00e9rance (LIFD ; LHID ; VD)"},"language":"de"}]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Qualification commerciale ou priv\u00e9e d\u2019un immeuble ; pr\u00e9pond\u00e9rance (LIFD ; LHID ; VD) &#8226; 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\/qualification-commerciale-ou-privee-dun-immeuble-preponderance-lifd-lhid-vd\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qualification commerciale ou priv\u00e9e d\u2019un immeuble ; pr\u00e9pond\u00e9rance (LIFD ; LHID ; VD) &#8226; steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"3&nbsp;Personnes physiques 3.1&nbsp;Revenus provenant d&rsquo;une activit&eacute; Qualification commerciale ou priv&eacute;e d&rsquo;un immeuble&#8239;; pr&eacute;pond&eacute;rance (LIFD&#8239;; LHID&#8239;; VD) Pour d&eacute;terminer s&rsquo;il y a lieu d&rsquo;attribuer un bien &agrave; la fortune priv&eacute;e ou commerciale, il convient d&rsquo;appr&eacute;cier dans chaque cas l&rsquo;ensemble des circonstances. Ainsi que cela ressort de la d&eacute;finition l&eacute;gale de cette notion,&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/qualification-commerciale-ou-privee-dun-immeuble-preponderance-lifd-lhid-vd\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2019-12-10T14:02:14+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"13 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/qualification-commerciale-ou-privee-dun-immeuble-preponderance-lifd-lhid-vd\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/qualification-commerciale-ou-privee-dun-immeuble-preponderance-lifd-lhid-vd\\\/\",\"name\":\"Qualification commerciale ou priv\u00e9e d\u2019un immeuble ; pr\u00e9pond\u00e9rance (LIFD ; LHID ; VD) &#8226; steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2019-07-01T13:36:50+00:00\",\"dateModified\":\"2019-12-10T14:02:14+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/qualification-commerciale-ou-privee-dun-immeuble-preponderance-lifd-lhid-vd\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/qualification-commerciale-ou-privee-dun-immeuble-preponderance-lifd-lhid-vd\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/qualification-commerciale-ou-privee-dun-immeuble-preponderance-lifd-lhid-vd\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Page d'accueil\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fachartikel\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Qualification commerciale ou priv\u00e9e d\u2019un immeuble ; pr\u00e9pond\u00e9rance (LIFD ; LHID ; VD)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"name\":\"steuerportal.ch\",\"description\":\"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts\",\"publisher\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\",\"name\":\"Steuerportal (Cosmos Verlag)\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"contentUrl\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"width\":191,\"height\":44,\"caption\":\"Steuerportal (Cosmos Verlag)\"},\"image\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Qualification commerciale ou priv\u00e9e d\u2019un immeuble ; pr\u00e9pond\u00e9rance (LIFD ; LHID ; VD) &#8226; steuerportal.ch","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/qualification-commerciale-ou-privee-dun-immeuble-preponderance-lifd-lhid-vd\/","og_locale":"fr_FR","og_type":"article","og_title":"Qualification commerciale ou priv\u00e9e d\u2019un immeuble ; pr\u00e9pond\u00e9rance (LIFD ; LHID ; VD) &#8226; steuerportal.ch","og_description":"3&nbsp;Personnes physiques 3.1&nbsp;Revenus provenant d&rsquo;une activit&eacute; Qualification commerciale ou priv&eacute;e d&rsquo;un immeuble&#8239;; pr&eacute;pond&eacute;rance (LIFD&#8239;; LHID&#8239;; VD) Pour d&eacute;terminer s&rsquo;il y a lieu d&rsquo;attribuer un bien &agrave; la fortune priv&eacute;e ou commerciale, il convient d&rsquo;appr&eacute;cier dans chaque cas l&rsquo;ensemble des circonstances. 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