{"id":159,"date":"2024-10-16T16:59:00","date_gmt":"2024-10-16T14:59:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=159"},"modified":"2026-04-07T18:43:51","modified_gmt":"2026-04-07T16:43:51","slug":"deductibilite-des-frais-dentretien-immobilier","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/deductibilite-des-frais-dentretien-immobilier\/","title":{"rendered":"Deductibility of property maintenance costs"},"content":{"rendered":"<p>Tout le monde sait que les frais d&rsquo;entretien immobilier sont fiscalement d\u00e9ductibles du revenu g\u00e9n\u00e9r\u00e9 par les immeubles concern\u00e9s. Autre est la question de savoir QUAND ces frais d&rsquo;entretien sont d\u00e9ductibles \ud83d\udc47<br><br>\ud83d\udc49 Il y a plusieurs ann\u00e9es, j&rsquo;avais effectu\u00e9 une recherche comparative en Suisse romande et \u00e9tait arriv\u00e9 \u00e0 des pratiques tr\u00e8s diff\u00e9rentes d&rsquo;un canton \u00e0 l&rsquo;autre.<br><br>\ud83d\udc49 date de la facture<br>\ud83d\udc49 date de la facture finale<br>\ud83d\udc49 date de l&rsquo;acompte<br>\ud83d\udc49 date de la facture interm\u00e9diaire<br>\ud83d\udc49 date du payement<br>\ud83d\udc49 date de la facture ou du payement<br><br>\ud83d\udc49 La plupart des cantons exigeait (et exige certainement encore aujourd&rsquo;hui) un lien temporel entre les travaux r\u00e9alis\u00e9s et leur payement.<br><br>Dans l&rsquo;arr\u00eat ci-dessous, les juges f\u00e9d\u00e9raux ont r\u00e9pondu par la n\u00e9gative \u00e0 savoir si un payement d&rsquo;avance hors de toute demande d&rsquo;acompte est d\u00e9ductible.<br><br>L&rsquo;arr\u00eat est en fran\u00e7ais. Il s&rsquo;agit d&rsquo;une affaire fribourgeoise.<\/p>\n\n\n\n<p>TF, arr\u00eat 9C_500\/2023, du 16 octobre 2024<\/p>","protected":false},"excerpt":{"rendered":"<p>Tout le monde sait que les frais d&rsquo;entretien immobilier sont fiscalement d\u00e9ductibles du revenu g\u00e9n\u00e9r\u00e9 par les immeubles concern\u00e9s. Autre est la question de savoir QUAND ces frais d&rsquo;entretien sont d\u00e9ductibles \ud83d\udc47 \ud83d\udc49 Il y a plusieurs ann\u00e9es, j&rsquo;avais effectu\u00e9 une recherche comparative en Suisse romande et \u00e9tait arriv\u00e9 \u00e0 des pratiques tr\u00e8s diff\u00e9rentes d&rsquo;un [&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-159","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/159","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=159"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/159\/revisions"}],"predecessor-version":[{"id":160,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/159\/revisions\/160"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/media?parent=159"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/categories?post=159"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/tags?post=159"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}