{"id":140,"date":"2024-06-10T16:54:00","date_gmt":"2024-06-10T14:54:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=140"},"modified":"2026-04-07T18:08:46","modified_gmt":"2026-04-07T16:08:46","slug":"institutions-de-prevoyance-et-gains-immobiliers","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/institutions-de-prevoyance-et-gains-immobiliers\/","title":{"rendered":"institutions de pr\u00e9voyance et gains immobiliers"},"content":{"rendered":"

L’exon\u00e9ration des institutions de pr\u00e9voyance concerne les imp\u00f4ts directs et les imp\u00f4ts sur les successions et donations, mais pas l’imp\u00f4t sur les gains immobiliers.

S’agissant des institutions de pr\u00e9voyance qui sont exon\u00e9r\u00e9es de l’imp\u00f4t sur le b\u00e9n\u00e9fice, l’imp\u00f4t genevois sur les gains immobiliers, calcul\u00e9 selon le bar\u00e8me de l’imp\u00f4t sur les gains immobiliers, est d\u00e9finitif. Il n’y a pas lieu de soumettre le gain immobilier au r\u00e9gime de l’imp\u00f4t sur le b\u00e9n\u00e9fice.

L’arr\u00eat est en fran\u00e7ais (dossier genevois). Une publication aux ATF est pr\u00e9vue.<\/p>\n\n\n\n

TF, arr\u00eat 9C_393\/2023, du 10 juin 2024<\/p>","protected":false},"excerpt":{"rendered":"

L’exon\u00e9ration des institutions de pr\u00e9voyance concerne les imp\u00f4ts directs et les imp\u00f4ts sur les successions et donations, mais pas l’imp\u00f4t sur les gains immobiliers. S’agissant des institutions de pr\u00e9voyance qui sont exon\u00e9r\u00e9es de l’imp\u00f4t sur le b\u00e9n\u00e9fice, l’imp\u00f4t genevois sur les gains immobiliers, calcul\u00e9 selon le bar\u00e8me de l’imp\u00f4t sur les gains immobiliers, est d\u00e9finitif. […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-140","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\ninstitutions de pr\u00e9voyance et gains immobiliers - de le Court<\/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:\/\/dlctax.ch\/de\/institutions-de-prevoyance-et-gains-immobiliers\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"institutions de pr\u00e9voyance et gains immobiliers - de le Court\" \/>\n<meta property=\"og:description\" content=\"L’exon\u00e9ration des institutions de pr\u00e9voyance concerne les imp\u00f4ts directs et les imp\u00f4ts sur les successions et donations, mais pas l’imp\u00f4t sur les gains immobiliers. 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