{"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\/en\/institutions-de-prevoyance-et-gains-immobiliers\/","title":{"rendered":"provident institutions and property gains"},"content":{"rendered":"<p>L&rsquo;exon\u00e9ration des institutions de pr\u00e9voyance concerne les imp\u00f4ts directs et les imp\u00f4ts sur les successions et donations, mais pas l&rsquo;imp\u00f4t sur les gains immobiliers.<br><br>S&rsquo;agissant des institutions de pr\u00e9voyance qui sont exon\u00e9r\u00e9es de l&rsquo;imp\u00f4t sur le b\u00e9n\u00e9fice, l&rsquo;imp\u00f4t genevois sur les gains immobiliers, calcul\u00e9 selon le bar\u00e8me de l&rsquo;imp\u00f4t sur les gains immobiliers, est d\u00e9finitif. Il n&rsquo;y a pas lieu de soumettre le gain immobilier au r\u00e9gime de l&rsquo;imp\u00f4t sur le b\u00e9n\u00e9fice.<br><br>L&rsquo;arr\u00eat est en fran\u00e7ais (dossier genevois). Une publication aux ATF est pr\u00e9vue.<\/p>\n\n\n\n<p>TF, arr\u00eat 9C_393\/2023, du 10 juin 2024<\/p>","protected":false},"excerpt":{"rendered":"<p>L&rsquo;exon\u00e9ration des institutions de pr\u00e9voyance concerne les imp\u00f4ts directs et les imp\u00f4ts sur les successions et donations, mais pas l&rsquo;imp\u00f4t sur les gains immobiliers. S&rsquo;agissant des institutions de pr\u00e9voyance qui sont exon\u00e9r\u00e9es de l&rsquo;imp\u00f4t sur le b\u00e9n\u00e9fice, l&rsquo;imp\u00f4t genevois sur les gains immobiliers, calcul\u00e9 selon le bar\u00e8me de l&rsquo;imp\u00f4t sur les gains immobiliers, est d\u00e9finitif. [&hellip;]<\/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":[],"_links":{"self":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/140","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/comments?post=140"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/140\/revisions"}],"predecessor-version":[{"id":141,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/140\/revisions\/141"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/media?parent=140"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/categories?post=140"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/tags?post=140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}