{
  "_disclaimer": "Sample data — illustrative only",
  "_note": "PPE owner-occupier in Pully (VD) with imputed rental value, mortgage interest, maintenance.",
  "household": {
    "country_of_residence": "CH",
    "canton": "VD",
    "commune": "Pully",
    "address": "Chemin des Oliviers 8, 1009 Pully",
    "civil_status": "couple_married",
    "children": 1
  },
  "property": {
    "ppe_name": "PPE Les Oliviers",
    "lot_number": 5,
    "type": "appartement_5.5p",
    "surface_m2": 138,
    "quotes_per_thousand": 138,
    "acquisition_date": "2017-09-15",
    "acquisition_price_chf": 1650000,
    "current_tax_value_chf": 1380000,
    "fiscal_rental_value_chf_annual": 32400,
    "valeur_fiscale_immeuble": 1380000
  },
  "mortgage": {
    "lender": "Raiffeisen Lavaux",
    "balance_chf": 1050000,
    "interest_rate_pct": 1.85,
    "annual_interest_chf": 19425,
    "amortization_chf_annual": 9600,
    "type": "fixed_5y"
  },
  "annual_costs_chf": {
    "charges_ppe": 6950,
    "fonds_renovation_alloc": 1850,
    "entretien_courant": 4200,
    "deductible_maintenance_lump_sum_pct": 20,
    "_lump_sum_alt_pct": 10,
    "_lump_sum_choice": "20% — immeuble > 10 ans"
  },
  "income_chf": {
    "salary_a": 142000,
    "salary_b": 88000,
    "imputed_rental_value": 32400
  },
  "expected_treatment": {
    "regime": "Imposition ordinaire VD — propriétaire occupant",
    "rental_value_taxable": true,
    "deductions": [
      "Intérêts hypothécaires (19'425 CHF)",
      "Entretien — forfait 20% de valeur locative (6'480) OU frais effectifs",
      "Charges PPE non couvertes par fonds (partiel)"
    ],
    "wealth_tax": "Valeur fiscale (1.38M) – hypothèque (1.05M) = 330k net imposable"
  }
}