{"id":240,"date":"2025-05-22T17:18:46","date_gmt":"2025-05-22T15:18:46","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=240"},"modified":"2026-04-07T18:32:36","modified_gmt":"2026-04-07T16:32:36","slug":"steuererklarung-muss-sie-ausgefullt-werden-und-was-muss-man-eintragen","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/declaration-fiscale-faut-il-la-remplir-et-que-doit-on-y-reporter\/","title":{"rendered":"Steuererkl\u00e4rung: Muss sie ausgef\u00fcllt werden und was muss darin angegeben werden?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\ud83d\udc49 Der Steuerzahler zieht in die \ud83c\udde8\ud83c\udded und l\u00e4sst sich pauschal besteuern\u2026 1\ufe0f\u20e3 Mal 2\ufe0f\u20e3 Mal\u2026 Im dritten Jahr f\u00fcllt er seine erste \ud83c\udde8\ud83c\udded Steuererkl\u00e4rung aus und gibt darin ein Bankkonto mit einigen 000000000 an. Das Finanzamt er\u00f6ffnet ein Nachsteuerverfahren und ein Verfahren wegen Steuerhinterziehung f\u00fcr die beiden pauschal besteuerten Steuerperioden.<br><br>Der Steuerpflichtige gibt keine weiteren Informationen \u00fcber die steuerpflichtig gesch\u00e4tzten Steuerperioden an, so dass die Steuerbeh\u00f6rde die steuerpflichtigen Faktoren sch\u00e4tzt und die abgezogene Steuer festlegt.<br><br>Der Steuerpflichtige bestreitet seine Bezugsbesteuerung nach Steueraufforderung nicht, sodass die Steuerbeh\u00f6rde die Entscheidungen \u00fcber die IVD- und ICC-Strafen erl\u00e4sst, Entscheidungen, die der Steuerpflichtige bis zum Bundesgerichtuellement anficht und die Existenz eines Nie\u00dfbrauchs am Bankkonto geltend macht.<br><br>\ud83d\udc49 Die Bundesrichter stellen fest (Erw. 4.4.2)<br>Es gibt kein St\u00fcck, keine Information und keinen Anhaltspunkt f\u00fcr ein Nie\u00dfbrauchsrecht, das das Bankkonto belastet.<br>2\ufe0f\u20e3 die Aktenunterlagen beweisen das Gegenteil, n\u00e4mlich dass der Steuerpflichtige sehr wohl der Inhaber und alleinige Eigent\u00fcmer des strittigen Bankkontos ist.<br><br>Das Urteil ist auf Deutsch. Es handelt sich um eine Z\u00fcrcher Angelegenheit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BGE, Urteil 9C_640\/2024 vom 22. Mai 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 Le contribuable emm\u00e9nage en \ud83c\udde8\ud83c\udded et se laisser taxer d&rsquo;office&#8230; 1\ufe0f\u20e3\u2716\ufe0f 2\ufe0f\u20e3\u2716\ufe0f&#8230; La troisi\u00e8me ann\u00e9e, il remplit sa premi\u00e8re d\u00e9claration fiscale\ud83c\udde8\ud83c\uddedet y indique un compte bancaire avec quelques 000000000. Le fisc ouvre une proc\u00e9dure en rappel d&rsquo;imp\u00f4t et soustraction pour les deux p\u00e9riodes fiscales tax\u00e9es d&rsquo;office. \ud83d\udc49 Le contribuable ne donne pas plus d&rsquo;informations [&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-240","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>D\u00e9claration fiscale, faut-il la remplir et que doit-on y reporter? - 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\/steuererklarung-muss-sie-ausgefullt-werden-und-was-muss-man-eintragen\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9claration fiscale, faut-il la remplir et que doit-on y reporter? - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Le contribuable emm\u00e9nage en \ud83c\udde8\ud83c\udded et se laisser taxer d&rsquo;office&#8230; 1\ufe0f\u20e3\u2716\ufe0f 2\ufe0f\u20e3\u2716\ufe0f&#8230; La troisi\u00e8me ann\u00e9e, il remplit sa premi\u00e8re d\u00e9claration fiscale\ud83c\udde8\ud83c\uddedet y indique un compte bancaire avec quelques 000000000. 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