{"id":300,"date":"2025-09-08T17:31:42","date_gmt":"2025-09-08T15:31:42","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=300"},"modified":"2026-04-07T18:22:54","modified_gmt":"2026-04-07T16:22:54","slug":"ganz-nackt-hinter-meinem-vertrauen","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/tout-nu-derriere-mon-trust\/","title":{"rendered":"Ganz nackt hinter meinem Vertrauen"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\ud83d\udc49 Der Steuerpflichtige ist Beg\u00fcnstigter eines US-amerikanischen Trusts, dessen Treugeber sein verstorbener Vater ist. Gem\u00e4\u00df der Trusturkunde sind die Beg\u00fcnstigten beim Tod des Treugebers der Steuerpflichtige und sein in den USA steuerlich ans\u00e4ssiger Bruder. Die Trusturkunde sieht die Einrichtung von zwei Unter-Trusts vor, einen pro Kind, deren Beg\u00fcnstigte beim ersten Unter-Trust der erste Bruder und seine Nachkommen und beim zweiten der andere Bruder und seine Nachkommen sind. Die Beg\u00fcnstigten haben j\u00e4hrlich Anspruch auf eine Aussch\u00fcttung aus dem Trust. Den Treuh\u00e4ndern steht es frei, Ertr\u00e4ge oder Kapital aus dem Trust auszusch\u00fctten. Ab ihrem 30. Lebensjahr erhalten die Beg\u00fcnstigten j\u00e4hrlich bis zu 51 % des Wertes des Trusts.<br><br>\ud83d\udc49 Bundesrichter stufen den Trust als unwiderruflichen Festzins-Trust ein. Sie fragen sich dann, ob der Steuerpflichtige eine Stellung innehat, die der eines Nie\u00dfbrauchers oder eines Beg\u00fcnstigten eines Wohnrechts entspricht (siehe 4.2.2). Gem\u00e4\u00df der Ansicht der Lehre ist die Kapitalisierung der Ertr\u00e4ge des Trusts zur Ermittlung des steuerpflichtigen Verm\u00f6gens in den H\u00e4nden des Beg\u00fcnstigten der beste Weg, der wirtschaftlichen Leistungsf\u00e4higkeit Rechnung zu tragen (siehe 6.2).<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\">TF, Urteil 9C_677\/2024 vom 8. September 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 Le contribuable est b\u00e9n\u00e9ficiaire d&rsquo;un trust US-am\u00e9ricain dont le settlor est son d\u00e9funt p\u00e8re. Selon le trust deed, les b\u00e9n\u00e9ficiaires au d\u00e9c\u00e8s du settlor sont le contribuable et son fr\u00e8re r\u00e9sident fiscal US-am\u00e9ricain. Le trust deed pr\u00e9voit la constitution de deux sous-trusts, un par enfant, dont les b\u00e9n\u00e9ficiaires sont le premier fr\u00e8re et ses [&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-300","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>Tout nu derri\u00e8re mon trust - 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\/ganz-nackt-hinter-meinem-vertrauen\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tout nu derri\u00e8re mon trust - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Le contribuable est b\u00e9n\u00e9ficiaire d&rsquo;un trust US-am\u00e9ricain dont le settlor est son d\u00e9funt p\u00e8re. 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