{"version":"1.0","provider_name":"de le Court","provider_url":"https:\/\/dlctax.ch\/en","title":"Valeur locative de biens immobiliers \u00e0 l'\u00e9tranger - de le Court","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"kaliBDoxlB\"><a href=\"https:\/\/dlctax.ch\/en\/valeur-locative-de-biens-immobiliers-a-letranger\/\">Rental value of overseas properties<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/dlctax.ch\/en\/valeur-locative-de-biens-immobiliers-a-letranger\/embed\/#?secret=kaliBDoxlB\" width=\"600\" height=\"338\" title=\"&#8220;Valeur locative de biens immobiliers \u00e0 l&rsquo;\u00e9tranger&#8221; &#8212; de le Court\" data-secret=\"kaliBDoxlB\" 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 propri\u00e9taire d&rsquo;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&rsquo;achat (co\u00fbt historique)\u25b6\ufe0f rabais de 30%\u25b6\ufe0f capitalis\u00e9 \u00e0 6% brut\u25b6\ufe0f r\u00e9sultat arrondi [&hellip;]"}