{"id":304,"date":"2025-09-19T17:32:35","date_gmt":"2025-09-19T15:32:35","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=304"},"modified":"2026-04-07T18:21:56","modified_gmt":"2026-04-07T16:21:56","slug":"wenn-das-finanzamt-gerne-mit-dem-jojo-spielt","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/quand-le-fisc-aime-jouer-au-yo-yo\/","title":{"rendered":"Wenn das Finanzamt gerne mit dem Jojo spielt"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Der Steuerpflichtige hat seinen Immobilienbestand vor Jahren aufgebaut. Er erzielt eine sehr hohe Mietrendite, und seine Verwaltungskosten \u00fcbersteigen die Lohnkosten einer Vollzeitkraft. Er w\u00e4hlt seine Mieter selbst aus. Er koordiniert pers\u00f6nlich Sanierungsarbeiten und Umbauten. Er bringt seine Immobilien in eine AG ein, deren alleiniger Aktion\u00e4r er ist.<br><br>\ud83d\udc49 Die Steuerbeh\u00f6rde lehnt die Transaktion unter steuerlicher Neutralit\u00e4t ab und besteuert den Ver\u00e4u\u00dferungsgewinn.<br><br>Gerichte best\u00e4tigen die Entscheidung des Finanzamts. Das Bundesgericht heisst die Beschwerde des Steuerpflichtigen gut und weist die Sache an den Kanton zur\u00fcck (BGer, Urteil 9C_608\/2022 vom 13. November 2023). Das Kantonsgericht erl\u00e4sst einen neuen Entscheid zugunsten des Steuerpflichtigen. Das Finanzamt zieht das BGer f\u00fcr eine zweite Runde bei.<br><br>Die Bundesrichter sind der Ansicht, dass der Steuerzahler zwar im Jahr vor der Umstrukturierung seine Steuererkl\u00e4rung ge\u00e4ndert hat, indem er angab, dass seine Immobilien zum Betriebsverm\u00f6gen geh\u00f6rten, tats\u00e4chlich aber ein Betrieb bereits lange vor der Eintragung ins Handelsregister und der \u00c4nderung der Veranlagungsart bestand. Es liegt daher keine Steuerhinterziehung vor.<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_87\/2025 vom 19. September 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 le contribuable a constitu\u00e9 son parc immobilier il y a des ann\u00e9es. Il r\u00e9alise un rendement locatif tr\u00e8s \u00e9lev\u00e9 et ses frais administratifs d\u00e9passent la charge salariale d\u2019une personne employ\u00e9e \u00e0 temps plein. Il choisit lui-m\u00eame ses locataires. Il coordonne personnellement les travaux d\u2019assainissement et les transformations. Il apporte ses immeubles \u00e0 une SA [&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-304","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>Quand le fisc aime jouer au yo-yo - 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\/wenn-das-finanzamt-gerne-mit-dem-jojo-spielt\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quand le fisc aime jouer au yo-yo - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 le contribuable a constitu\u00e9 son parc immobilier il y a des ann\u00e9es. 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