{"id":302,"date":"2025-09-15T17:32:14","date_gmt":"2025-09-15T15:32:14","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=302"},"modified":"2026-04-07T18:22:42","modified_gmt":"2026-04-07T16:22:42","slug":"neue-steuerliche-schatzung-des-gebaudes","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/nouvelle-estimation-fiscale-de-limmeuble\/","title":{"rendered":"Neuer Steuersch\u00e4tzungsbescheid f\u00fcr das Geb\u00e4ude"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\ud83d\udc49 Die Steuerzahler erhalten am 15. Mai einen Bescheid, der den neuen steuerlichen Wert ihrer Immobilie festlegt. Am 10. November erhalten sie die Steuerveranlagung des Vorjahres, die den am 15. Mai erhaltenen neuen steuerlichen Wert wiedergibt.<br><br>Das Verfahren zur Steuerveranlagung ist von derjenigen der j\u00e4hrlichen Einkommens- und Verm\u00f6genssteuer unabh\u00e4ngig. Das kantonale Gesetz gibt kein Datum f\u00fcr das Inkrafttreten neuer Steuerveranlagungen an.<br><br>Die Bundesrichter sind der Meinung, dass die Entscheidung keine R\u00fcckwirkung hat, da es sich nicht um eine Entscheidung handelt, die unter einer neuen Rechtsvorschrift ergeht und in die Vergangenheit zur\u00fcckwirkt. Der Steuerwert gibt lediglich den Wert des Gegenstandes f\u00fcr die Verm\u00f6genssteuer an, welcher so nah wie m\u00f6glich an der Realit\u00e4t zu bewerten ist. Der neue Steuerwert kommt dem Wert auf den 31. Dezember des Vorjahres n\u00e4her als der alte Steuerwert, der \u00fcber 10 Jahre alt ist.<br><br>Das Urteil ist auf Deutsch. Es handelt sich um einen B\u00fcndner Fall.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BGE, Urteil 9C_472\/2024 vom 15. September 2025.<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 Les contribuables re\u00e7oivent une d\u00e9cision du 15 mai fixant la nouvelle valeur fiscale de leur immeuble. Le 10 novembre, ils re\u00e7oivent la taxation fiscale de l&rsquo;ann\u00e9e pr\u00e9c\u00e9dente, qui reprend la nouvelle valeur fiscale re\u00e7ue le 15 mai. \ud83d\udc49 La proc\u00e9dure d&rsquo;estimation fiscale est ind\u00e9pendante de celle de la taxation annuelle revenu fortune. La l\u00e9gislation [&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-302","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>Nouvelle estimation fiscale de l&#039;immeuble - 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\/neue-steuerliche-schatzung-des-gebaudes\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nouvelle estimation fiscale de l&#039;immeuble - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Les contribuables re\u00e7oivent une d\u00e9cision du 15 mai fixant la nouvelle valeur fiscale de leur immeuble. 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