{"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":"provident-institutions-and-property-gains","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/institutions-de-prevoyance-et-gains-immobiliers\/","title":{"rendered":"provident institutions and property gains"},"content":{"rendered":"

The exemption for provident institutions concerns direct taxes and inheritance and gift taxes, but not capital gains tax on property.

With regard to provident institutions which are exempt from income tax, the Geneva tax on property gains, calculated according to the property gains tax scale, is final. There is no need to subject the property gain to the income tax regime.

The judgment is in French (Geneva case). Publication in the Federal Supreme Court is planned.<\/p>\n\n\n\n

Federal Tribunal, judgment 9C_393\/2023, of 10 June 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\/en\/provident-institutions-and-property-gains\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\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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