This is still to be decided. We expect to be back with a draft of a suggestion for this answer within the next month.
https://meta.wikimedia.org/w/index.php?title=Wikidata/Notes/Inclusion_syntax&oldid=3795963
> the language to prefer for the value, as a fallback list of language codes. Per default, the page's content language is used.
Just to be clear, will the default be the content language **and its
fallbacks**?
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