{"version":"1.0","provider_name":"von Gerichte","provider_url":"https:\/\/dlctax.ch\/de","title":"Tout est dans l'art de structurer intelligemment son patrimoine - de le Court","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"XFGTtlO0Wu\"><a href=\"https:\/\/dlctax.ch\/de\/tout-est-dans-lart-de-structurer-intelligemment-son-patrimoine\/\">Alles liegt in der Kunst, sein Verm\u00f6gen intelligent zu strukturieren.<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/dlctax.ch\/de\/tout-est-dans-lart-de-structurer-intelligemment-son-patrimoine\/embed\/#?secret=XFGTtlO0Wu\" width=\"600\" height=\"338\" title=\"&#8222;Tout est dans l&rsquo;art de structurer intelligemment son patrimoine&#8220; &#8211; de le Court\" data-secret=\"XFGTtlO0Wu\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/dlctax.ch\/wp-includes\/js\/wp-embed.min.js\n<\/script>","description":"\ud83d\udc49 Le contribuable est une soci\u00e9t\u00e9 active dans le secteur immobilier. Elle acquiert des parts de PCC immobilier pour les revendre ult\u00e9rieurement r\u00e9alisant des gains substantiels. La contribuable consid\u00e8re que les gains sont exon\u00e9r\u00e9s de l&rsquo;imp\u00f4t sur le b\u00e9n\u00e9fice. \ud83d\udc49 Le fisc r\u00e9int\u00e8gre les gains en capitaux sur les parts de PCC au b\u00e9n\u00e9fice imposable, [&hellip;]"}