{"id":25,"date":"2023-11-06T16:02:04","date_gmt":"2023-11-06T14:02:04","guid":{"rendered":"http:\/\/de-le-court.local\/?p=25"},"modified":"2026-04-07T18:03:02","modified_gmt":"2026-04-07T16:03:02","slug":"weiteres-beispiel-fur-einen-artikel-titel","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/autre-exemple-de-titre-de-larticle\/","title":{"rendered":"effektive Leitung einer juristischen Person"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Das BGer hat soeben ein neues Urteil zur Frage der tats\u00e4chlichen Gesch\u00e4ftsleitung einer juristischen Person ver\u00f6ffentlicht. Es handelt sich um einen Fall zwischen Schwyz und St. Gallen, also einen interkantonalen Fall. Inhaltlich nichts Neues: Das BGer pr\u00fcfte die verschiedenen Indizien, um zu erw\u00e4gen, dass der Sitz nur eine Briefkastenfirma sei und die tats\u00e4chliche Gesch\u00e4ftsleitung im privaten Wohnsitz ihres Gesch\u00e4ftsf\u00fchrers liege.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TF, Urteil 9C_722\/2022 vom 6. November 2023<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Le TF vient de publier un nouvel arr\u00eat sur la question de la direction effective d&rsquo;une personne morale. Il s&rsquo;agit d&rsquo;un cas entre Schwyz et Saint-Gall, donc un cas intercantonal. Sur le fond, rien de nouveau : le TF a examin\u00e9 les diff\u00e9rents indices pour consid\u00e9rer que le si\u00e8ge n&rsquo;\u00e9tait qu&rsquo;une bo\u00eete aux lettres et [&hellip;]<\/p>\n","protected":false},"author":1,"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-25","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>direction effective d&#039;une personne morale - 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\/weiteres-beispiel-fur-einen-artikel-titel\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"direction effective d&#039;une personne morale - de le Court\" \/>\n<meta property=\"og:description\" content=\"Le TF vient de publier un nouvel arr\u00eat sur la question de la direction effective d&rsquo;une personne morale. Il s&rsquo;agit d&rsquo;un cas entre Schwyz et Saint-Gall, donc un cas intercantonal. 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