{"id":568,"date":"2025-09-03T08:50:37","date_gmt":"2025-09-03T06:50:37","guid":{"rendered":"https:\/\/www.sgc-avocat.com\/?p=568"},"modified":"2025-09-03T08:50:37","modified_gmt":"2025-09-03T06:50:37","slug":"fin-de-limposition-de-la-valeur-locative-nouvel-impot-foncier-special-sur-les-residences-secondaires","status":"publish","type":"post","link":"https:\/\/www.sgc-avocat.com\/de\/fin-de-limposition-de-la-valeur-locative-nouvel-impot-foncier-special-sur-les-residences-secondaires\/","title":{"rendered":"FIN DE L\u2019IMPOSITION DE LA VALEUR LOCATIVE\u202f?<br>NOUVEL IMPOT FONCIER SPECIAL SUR LES RESIDENCES SECONDAIRES\u202f?"},"content":{"rendered":"<p>En date du <strong>28 septembre 2025,<\/strong> peuple et cantons suisses seront appel\u00e9s \u00e0 voter un amendement de la Constitution F\u00e9d\u00e9rale pr\u00e9voyant l\u2019introduction d\u2019un nouvel article constitutionnel autorisant cantons et communes \u00e0 pr\u00e9lever un <strong>imp\u00f4t foncier sp\u00e9cial aupr\u00e8s des propri\u00e9taires de r\u00e9sidences secondaires<\/strong> situ\u00e9es sur leur territoire. L\u2019imp\u00f4t foncier sp\u00e9cial s\u2019ajouterait \u00e0 l\u2019actuel imp\u00f4t foncier annuel. Reste que les contours concrets de ce nouvel imp\u00f4t sont inconnus, \u00e0 l\u2019heure actuelle, ils seront fix\u00e9s par les autorit\u00e9s comp\u00e9tentes en cas de double vote positif du peuple et des cantons, en date du 28 septembre 2025.<\/p>\n<p><span class=\"file_icon\"><a href=\"https:\/\/www.sgc-avocat.com\/wp-content\/uploads\/2025\/09\/FIN_DE_L-IMPOSITION.pdf\" target=\"_blank\" rel=\"noopener\">Lire la suite<\/a><\/span><\/p>\n<p>Sibilla G. Cretti, September 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>FIN DE L\u2019IMPOSITION DE LA VALEUR LOCATIVE\u202f?<br \/>\nSeptember 2025<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-568","post","type-post","status-publish","format-standard","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/www.sgc-avocat.com\/de\/wp-json\/wp\/v2\/posts\/568","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sgc-avocat.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgc-avocat.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgc-avocat.com\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgc-avocat.com\/de\/wp-json\/wp\/v2\/comments?post=568"}],"version-history":[{"count":4,"href":"https:\/\/www.sgc-avocat.com\/de\/wp-json\/wp\/v2\/posts\/568\/revisions"}],"predecessor-version":[{"id":575,"href":"https:\/\/www.sgc-avocat.com\/de\/wp-json\/wp\/v2\/posts\/568\/revisions\/575"}],"wp:attachment":[{"href":"https:\/\/www.sgc-avocat.com\/de\/wp-json\/wp\/v2\/media?parent=568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgc-avocat.com\/de\/wp-json\/wp\/v2\/categories?post=568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgc-avocat.com\/de\/wp-json\/wp\/v2\/tags?post=568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}