{"version":"1.0","provider_name":"S A B","provider_url":"https:\/\/www.sab.ch\/fr\/","author_name":"info@sab.ch","author_url":"https:\/\/www.sab.ch\/fr\/author\/infosab-ch\/","title":"Recommandations concernant l'imp\u00f4t sur les r\u00e9sidences secondaires - S A B","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Ebp3g47pCK\"><a href=\"https:\/\/www.sab.ch\/fr\/recommandations-concernant-limpot-sur-les-residences-secondaires\/\">Recommandations concernant l&rsquo;imp\u00f4t sur les r\u00e9sidences secondaires<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.sab.ch\/fr\/recommandations-concernant-limpot-sur-les-residences-secondaires\/embed\/#?secret=Ebp3g47pCK\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Recommandations concernant l&rsquo;imp\u00f4t sur les r\u00e9sidences secondaires\u00a0\u00bb &#8212; S A B\" data-secret=\"Ebp3g47pCK\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.sab.ch\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/www.sab.ch\/wp-content\/uploads\/2026\/04\/Buerchen-Chaletzone-07-2022.jpeg","thumbnail_width":2048,"thumbnail_height":1536,"description":"\u00c0 la demande de la Conf\u00e9rence des pr\u00e9sidentes et pr\u00e9sidents de communes touristiques de montagne, le SAB a formul\u00e9 des recommandations en vue de l'introduction, au niveau cantonal, d'un imp\u00f4t sur les r\u00e9sidences secondaires occup\u00e9es par leur propri\u00e9taire. Les communes touristiques souhaitent, gr\u00e2ce \u00e0 ces recommandations, \u00e9viter des pertes fiscales trop importantes suite \u00e0 la suppression de l'imposition de la valeur locative. Le temps presse, car l\u2019imposition de la valeur locative sera supprim\u00e9e d\u00e8s le 1er janvier 2029."}