{"id":306,"date":"2025-09-16T17:33:00","date_gmt":"2025-09-16T15:33:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=306"},"modified":"2026-04-07T18:21:44","modified_gmt":"2026-04-07T16:21:44","slug":"mietwert-von-immobilien-im-ausland","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/valeur-locative-de-biens-immobiliers-a-letranger\/","title":{"rendered":"Mietwert von Immobilien im Ausland"},"content":{"rendered":"

\ud83d\udc49 Der Steuerpflichtige ist Eigent\u00fcmer einer Immobilie in Frankreich. Als Mietwert sch\u00e4tzt der Steuerpflichtige den Katastermietwert f\u00fcr die Erhebung der franz\u00f6sischen Grundsteuern.

\ud83d\udc49 Das Finanzamt sch\u00e4tzt den Mietwert wie folgt:
Anschaffungspreis (historische Kosten)
\u25b6\ufe0f Rabatt von 30%
\u25b6\ufe0f kapitalisiert auf 61 TP3T brutto
\u25b6\ufe0f Auf die n\u00e4chste Zehnerstelle aufgerundet

\ud83d\udc49 Die Bundesrichter stellen fest, dass der franz\u00f6sische Katastermietwert nicht den Grunds\u00e4tzen des Schweizer Mietwerts entspricht. Er bel\u00e4uft sich im vorliegenden Fall auf 11 % des Kaufpreises, was 251 % des von der kantonalen Steuerbeh\u00f6rde gesch\u00e4tzten Mietwerts entspricht.

\ud83d\udc49 Der Steuerzahler erw\u00e4hnt die Genfer Praxis. Die Bundesrichter weisen das Argument zur\u00fcck und sagen, dass es in diesem Fall keinen Grund gibt, es zu pr\u00fcfen.

Das Urteil ist auf Deutsch. Es handelt sich um einen bernischen Fall.<\/p>\n\n\n\n

BGE, Urteil 9C_397\/2025 vom 16. September 2025<\/p>","protected":false},"excerpt":{"rendered":"

\ud83d\udc49 Le contribuable est propri\u00e9taire d’un bien immobilier en France. Comme valeur locative, le contribuable estime que la valeur locative cadastrale pour le pr\u00e9l\u00e8vement des imp\u00f4ts locaux fran\u00e7ais fait foi. \ud83d\udc49 Le fisc estime la valeur locative de la mani\u00e8re suivante :\u25b6\ufe0f prix d’achat (co\u00fbt historique)\u25b6\ufe0f rabais de 30%\u25b6\ufe0f capitalis\u00e9 \u00e0 6% brut\u25b6\ufe0f r\u00e9sultat arrondi […]<\/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-306","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nValeur locative de biens immobiliers \u00e0 l'\u00e9tranger - 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\/mietwert-von-immobilien-im-ausland\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Valeur locative de biens immobiliers \u00e0 l'\u00e9tranger - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Le contribuable est propri\u00e9taire d’un bien immobilier en France. Comme valeur locative, le contribuable estime que la valeur locative cadastrale pour le pr\u00e9l\u00e8vement des imp\u00f4ts locaux fran\u00e7ais fait foi. \ud83d\udc49 Le fisc estime la valeur locative de la mani\u00e8re suivante :\u25b6\ufe0f prix d’achat (co\u00fbt historique)\u25b6\ufe0f rabais de 30%\u25b6\ufe0f capitalis\u00e9 \u00e0 6% brut\u25b6\ufe0f r\u00e9sultat arrondi […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dlctax.ch\/de\/mietwert-von-immobilien-im-ausland\/\" \/>\n<meta property=\"og:site_name\" content=\"de le Court\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-16T15:33:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-07T16:21:44+00:00\" \/>\n<meta name=\"author\" content=\"brigitte\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Verfasst von\" \/>\n\t<meta name=\"twitter:data1\" content=\"brigitte\" \/>\n\t<meta name=\"twitter:label2\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data2\" content=\"1\u00a0Minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/valeur-locative-de-biens-immobiliers-a-letranger\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/valeur-locative-de-biens-immobiliers-a-letranger\\\/\"},\"author\":{\"name\":\"brigitte\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/person\\\/e0cf2e9532dd5ea2760e7efc18d17a87\"},\"headline\":\"Valeur locative de biens immobiliers \u00e0 l’\u00e9tranger\",\"datePublished\":\"2025-09-16T15:33:00+00:00\",\"dateModified\":\"2026-04-07T16:21:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/valeur-locative-de-biens-immobiliers-a-letranger\\\/\"},\"wordCount\":163,\"publisher\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\"},\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"de\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/valeur-locative-de-biens-immobiliers-a-letranger\\\/\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/valeur-locative-de-biens-immobiliers-a-letranger\\\/\",\"name\":\"Valeur locative de biens immobiliers \u00e0 l'\u00e9tranger - de le Court\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#website\"},\"datePublished\":\"2025-09-16T15:33:00+00:00\",\"dateModified\":\"2026-04-07T16:21:44+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/valeur-locative-de-biens-immobiliers-a-letranger\\\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/dlctax.ch\\\/valeur-locative-de-biens-immobiliers-a-letranger\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/valeur-locative-de-biens-immobiliers-a-letranger\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/dlctax.ch\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Valeur locative de biens immobiliers \u00e0 l’\u00e9tranger\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#website\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/\",\"name\":\"de le Court\",\"description\":\"Avocat fiscaliste\",\"publisher\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/dlctax.ch\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\",\"name\":\"de le Court\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg\",\"contentUrl\":\"https:\\\/\\\/dlctax.ch\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg\",\"width\":280,\"height\":200,\"caption\":\"de le Court\"},\"image\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/in\\\/frdric-de-le-court-avocat-fiscaliste\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/person\\\/e0cf2e9532dd5ea2760e7efc18d17a87\",\"name\":\"brigitte\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g\",\"caption\":\"brigitte\"},\"url\":\"https:\\\/\\\/dlctax.ch\\\/de\\\/author\\\/brigitte\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Valeur locative de biens immobiliers \u00e0 l'\u00e9tranger - de le Court","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:\/\/dlctax.ch\/de\/mietwert-von-immobilien-im-ausland\/","og_locale":"de_DE","og_type":"article","og_title":"Valeur locative de biens immobiliers \u00e0 l'\u00e9tranger - de le Court","og_description":"\ud83d\udc49 Le contribuable est propri\u00e9taire d’un bien immobilier en France. Comme valeur locative, le contribuable estime que la valeur locative cadastrale pour le pr\u00e9l\u00e8vement des imp\u00f4ts locaux fran\u00e7ais fait foi. \ud83d\udc49 Le fisc estime la valeur locative de la mani\u00e8re suivante :\u25b6\ufe0f prix d’achat (co\u00fbt historique)\u25b6\ufe0f rabais de 30%\u25b6\ufe0f capitalis\u00e9 \u00e0 6% brut\u25b6\ufe0f r\u00e9sultat arrondi […]","og_url":"https:\/\/dlctax.ch\/de\/mietwert-von-immobilien-im-ausland\/","og_site_name":"de le Court","article_published_time":"2025-09-16T15:33:00+00:00","article_modified_time":"2026-04-07T16:21:44+00:00","author":"brigitte","twitter_card":"summary_large_image","twitter_misc":{"Verfasst von":"brigitte","Gesch\u00e4tzte Lesezeit":"1\u00a0Minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/dlctax.ch\/valeur-locative-de-biens-immobiliers-a-letranger\/#article","isPartOf":{"@id":"https:\/\/dlctax.ch\/valeur-locative-de-biens-immobiliers-a-letranger\/"},"author":{"name":"brigitte","@id":"https:\/\/dlctax.ch\/#\/schema\/person\/e0cf2e9532dd5ea2760e7efc18d17a87"},"headline":"Valeur locative de biens immobiliers \u00e0 l’\u00e9tranger","datePublished":"2025-09-16T15:33:00+00:00","dateModified":"2026-04-07T16:21:44+00:00","mainEntityOfPage":{"@id":"https:\/\/dlctax.ch\/valeur-locative-de-biens-immobiliers-a-letranger\/"},"wordCount":163,"publisher":{"@id":"https:\/\/dlctax.ch\/#organization"},"articleSection":["Uncategorized"],"inLanguage":"de"},{"@type":"WebPage","@id":"https:\/\/dlctax.ch\/valeur-locative-de-biens-immobiliers-a-letranger\/","url":"https:\/\/dlctax.ch\/valeur-locative-de-biens-immobiliers-a-letranger\/","name":"Valeur locative de biens immobiliers \u00e0 l'\u00e9tranger - de le Court","isPartOf":{"@id":"https:\/\/dlctax.ch\/#website"},"datePublished":"2025-09-16T15:33:00+00:00","dateModified":"2026-04-07T16:21:44+00:00","breadcrumb":{"@id":"https:\/\/dlctax.ch\/valeur-locative-de-biens-immobiliers-a-letranger\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dlctax.ch\/valeur-locative-de-biens-immobiliers-a-letranger\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/dlctax.ch\/valeur-locative-de-biens-immobiliers-a-letranger\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/dlctax.ch\/"},{"@type":"ListItem","position":2,"name":"Valeur locative de biens immobiliers \u00e0 l’\u00e9tranger"}]},{"@type":"WebSite","@id":"https:\/\/dlctax.ch\/#website","url":"https:\/\/dlctax.ch\/","name":"von Gerichte","description":"Fachanwalt f\u00fcr Steuerrecht","publisher":{"@id":"https:\/\/dlctax.ch\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dlctax.ch\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"},{"@type":"Organization","@id":"https:\/\/dlctax.ch\/#organization","name":"von Gerichte","url":"https:\/\/dlctax.ch\/","logo":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/dlctax.ch\/#\/schema\/logo\/image\/","url":"https:\/\/dlctax.ch\/wp-content\/uploads\/2026\/05\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg","contentUrl":"https:\/\/dlctax.ch\/wp-content\/uploads\/2026\/05\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg","width":280,"height":200,"caption":"de le Court"},"image":{"@id":"https:\/\/dlctax.ch\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/in\/frdric-de-le-court-avocat-fiscaliste\/"]},{"@type":"Person","@id":"https:\/\/dlctax.ch\/#\/schema\/person\/e0cf2e9532dd5ea2760e7efc18d17a87","name":"Brigitte","image":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/secure.gravatar.com\/avatar\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g","caption":"brigitte"},"url":"https:\/\/dlctax.ch\/de\/author\/brigitte\/"}]}},"_links":{"self":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/306","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/comments?post=306"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/306\/revisions"}],"predecessor-version":[{"id":307,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/306\/revisions\/307"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/media?parent=306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/categories?post=306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/tags?post=306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}