{"id":32756,"date":"2022-02-16T11:13:00","date_gmt":"2022-02-16T10:13:00","guid":{"rendered":"https:\/\/forum-sav-fsa.ch\/bewertung-der-aktien-einer-anwalts-ag-fur-steuerzecke\/"},"modified":"2022-02-16T11:13:00","modified_gmt":"2022-02-16T10:13:00","slug":"bewertung-der-aktien-einer-anwalts-ag-fur-steuerzecke","status":"publish","type":"post","link":"https:\/\/forum-sav-fsa.ch\/en\/bewertung-der-aktien-einer-anwalts-ag-fur-steuerzecke\/","title":{"rendered":"Bewertung der Aktien einer Anwalts-AG fu\u0308r Steuerzecke"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"32756\" class=\"elementor elementor-32756 elementor-32649\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-63c1c74 elementor-section-full_width elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"63c1c74\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6b9c541\" data-id=\"6b9c541\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c1b4586 elementor-widget elementor-widget-text-editor\" data-id=\"c1b4586\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.17.0 - 08-11-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><p class=\"p1\">STEFAN OESTERHELT<\/p><p class=\"p2\">LL. M., Rechtsanwalt, dipl. Steuerexperte, Partner bei Homburger AG,<\/p><p class=\"p2\">Zu\u0308rich, Lehrbeauftragter an der Universit\u00e4t St. Gallen<\/p><p class=\"p1\">SUSANNE SCHREIBER<\/p><p class=\"p2\">Rechtsanw\u00e4ltin, dipl. Steuerexpertin, Steuerberaterin,<\/p><p class=\"p2\">Senior Partnerin bei B\u00e4r &amp; Karrer AG, Zu\u0308rich<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80e9922 elementor-widget elementor-widget-text-editor\" data-id=\"80e9922\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><p class=\"p1\">Die Bewertung der Aktien einer Anwalts-AG fu\u0308r die Verm\u00f6genssteuer und die Einkommenssteuer ist<\/p><p class=\"p1\">von grosser praktischer Bedeutung. Zwei Urteile des Bundesgerichts haben diesbezu\u0308glich zu einer<\/p><p class=\"p1\">gewissen Verunsicherung gefu\u0308hrt. Fu\u0308r die Attraktivit\u00e4t der Anwalts-AG ist entscheidend, dass diese<\/p><p class=\"p1\">gegenu\u0308ber einer Einzelunternehmung oder Personengesellschaft steuerlich nicht benachteiligt wird.<\/p><p class=\"p1\">Dies gebietet auch das Postulat der Rechtsformneutralit\u00e4t des Steuerrechts.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de4c00a elementor-widget elementor-widget-coachfocus_core_button\" data-id=\"de4c00a\" data-element_type=\"widget\" data-widget_type=\"coachfocus_core_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<a class=\"qodef-shortcode qodef-m  qodef-button qodef-layout--filled qodef-html--link\" href=\"https:\/\/forum-sav-fsa.ch\/wp-content\/uploads\/2023\/05\/Bewertung-der-Aktien-einer-Anwalts-AG-fur-Steuerzecke_AR-2022-02.pdf\" target=\"_blank\"  >\n\t<span class=\"qodef-m-text\">Laden Sie die Datei herunter<\/span>\n<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>STEFAN OESTERHELT LL. M., Rechtsanwalt, dipl. Steuerexperte, Partner bei Homburger AG, Zu\u0308rich, Lehrbeauftragter an der Universit\u00e4t St. Gallen SUSANNE SCHREIBER Rechtsanw\u00e4ltin, dipl. Steuerexpertin, Steuerberaterin, Senior Partnerin bei B\u00e4r &amp; Karrer AG, Zu\u0308rich Die Bewertung der Aktien einer Anwalts-AG fu\u0308r die Verm\u00f6genssteuer und die Einkommenssteuer ist von grosser praktischer Bedeutung. Zwei Urteile des Bundesgerichts haben diesbezu\u0308glich [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[119],"tags":[],"class_list":["post-32756","post","type-post","status-publish","format-standard","hentry","category-ressourcen-auf-deutsch-en"],"_links":{"self":[{"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/posts\/32756","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/comments?post=32756"}],"version-history":[{"count":0,"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/posts\/32756\/revisions"}],"wp:attachment":[{"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/media?parent=32756"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/categories?post=32756"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/forum-sav-fsa.ch\/en\/wp-json\/wp\/v2\/tags?post=32756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}