{"id":193,"date":"2025-04-02T17:08:00","date_gmt":"2025-04-02T15:08:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=193"},"modified":"2026-04-07T18:40:07","modified_gmt":"2026-04-07T16:40:07","slug":"vertrauensbildung-und-internationale-verwaltungshilfe-informationsaustausch-auf-anfrage-bei-steuerauskunften","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/trust-et-assistance-administrative-internationale-echange-a-la-demande-de-renseignements-fiscaux\/","title":{"rendered":"Vertrauen und internationale administrative Unterst\u00fctzung (Austausch von steuerlichen Ausk\u00fcnften auf Ersuchen)"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Die italienische Steuerbeh\u00f6rde erh\u00e4lt \u00fcber den automatischen Informationsaustausch Informationen \u00fcber drei Steuerzahler und einen Treuhandfonds (den E. Trust), deren Settlor sie sind. Der Treuh\u00e4nder des E. Trust ist die D. SA. Auf der Grundlage der CDI-I bittet die italienische Steuerbeh\u00f6rde die Eidgen\u00f6ssische Steuerverwaltung (ESTV) um Informationen \u00fcber den \u00abE. Trust, vertreten durch D. SA\u00bb \ud83e\udd2d<br><br>Bundesrichter dr\u00fccken ein Auge zu bei \u00abE. Trust, vertreten durch (den Treuh\u00e4nder) D. SA\u00bb \ud83e\udd28 Der strenge Formalismus der Zustellung scheint im Bereich der internationalen Amtshilfe v\u00f6llig unbekannt zu sein\u2026<br><br>Zu administrativen Unterst\u00fctzungszwecken wird das Trust-Verh\u00e4ltnis rechtlich und steuerlich nach dem Recht des ersuchenden Staates qualifiziert. Dennoch sind die Bundesrichter nicht verpflichtet, ausl\u00e4ndisches Recht zu pr\u00fcfen, um zu erfahren, wie das Trust-Verh\u00e4ltnis im Land der ersuchenden Beh\u00f6rde rechtlich und steuerlich qualifiziert wird. Mit anderen Worten: Was die ausl\u00e4ndischen Steuerbeh\u00f6rden schreiben, muss als bare M\u00fcnze genommen werden.<br><br>Die Bundesrichter best\u00e4tigen die Rechtsprechung zu Treuh\u00e4ndern, n\u00e4mlich dass sie als Treuh\u00e4nder agieren.<br><br>Das Urteil ist auf Deutsch.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TAF, Urteil A-4137-2022 vom 2. April 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 Le fisc italien re\u00e7oit des informations sur trois contribuables et un trust (le E. trust) dont ils sont les settlors, via l&rsquo;\u00e9change automatique. Le trustee du E. trust est D. SA. Sur la base de la CDI-I, le fisc italien demande \u00e0 l&rsquo;AFC des informations sur le \u00ab\u00a0E. Trust, repr\u00e9sent\u00e9 par D. SA\u00a0\u00bb \ud83e\udd2d [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-193","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Trust et assistance administrative internationale (\u00e9change \u00e0 la demande de renseignements fiscaux) - de le Court<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dlctax.ch\/de\/vertrauensbildung-und-internationale-verwaltungshilfe-informationsaustausch-auf-anfrage-bei-steuerauskunften\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Trust et assistance administrative internationale (\u00e9change \u00e0 la demande de renseignements fiscaux) - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Le fisc italien re\u00e7oit des informations sur trois contribuables et un trust (le E. trust) dont ils sont les settlors, via l&rsquo;\u00e9change automatique. 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