{"id":232,"date":"2025-05-13T17:17:07","date_gmt":"2025-05-13T15:17:07","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=232"},"modified":"2026-04-07T18:35:22","modified_gmt":"2026-04-07T16:35:22","slug":"frais-dentretien-immobilier-quand-les-deduire","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/frais-dentretien-immobilier-quand-les-deduire\/","title":{"rendered":"Property maintenance costs \u2013 when to deduct them?"},"content":{"rendered":"<p>\ud83d\udc49 Le contribuable est propri\u00e9taire d&rsquo;un immeuble. Des travaux immobiliers sont entrepris dans l&rsquo;immeuble. Le p\u00e8re du contribuable les paye et en fait donation au contribuable \u00e0 titre d&rsquo;avance d&rsquo;hoirie. Le contribuable demande la d\u00e9ductibilit\u00e9 des frais d&rsquo;entretien de son revenu imposable.<br><br>\ud83d\udc49 Le fisc refuse la d\u00e9duction des frais d&rsquo;entretien, arguant qu&rsquo;ils ne seraient d\u00e9ductibles que lors du partage successoral.<br><br>\ud83d\udc49 Les juges f\u00e9d\u00e9raux envoient le fisc dans les filets et donnent raison au contribuable.<br><br>L&rsquo;arr\u00eat est en allemand. Il s&rsquo;agit d&rsquo;une affaire fribourgeoise.<\/p>\n\n\n\n<p>TF, arr\u00eat 9C_51\/2025, du 13 mai 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 Le contribuable est propri\u00e9taire d&rsquo;un immeuble. Des travaux immobiliers sont entrepris dans l&rsquo;immeuble. Le p\u00e8re du contribuable les paye et en fait donation au contribuable \u00e0 titre d&rsquo;avance d&rsquo;hoirie. Le contribuable demande la d\u00e9ductibilit\u00e9 des frais d&rsquo;entretien de son revenu imposable. \ud83d\udc49 Le fisc refuse la d\u00e9duction des frais d&rsquo;entretien, arguant qu&rsquo;ils ne seraient [&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-232","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/232","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=232"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/232\/revisions"}],"predecessor-version":[{"id":233,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/232\/revisions\/233"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/media?parent=232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/categories?post=232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/tags?post=232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}