{"id":314,"date":"2025-10-11T17:34:59","date_gmt":"2025-10-11T15:34:59","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=314"},"modified":"2026-04-07T18:19:45","modified_gmt":"2026-04-07T16:19:45","slug":"ich-habe-meine-kleinen-personlichen-absprachen-mit-dem-steuerrecht","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/jai-mes-petits-arrangements-personnels-avec-la-loi-fiscale\/","title":{"rendered":"Ich habe meine kleinen pers\u00f6nlichen Absprachen mit dem Steuerrecht."},"content":{"rendered":"<p class=\"wp-block-paragraph\">\ud83d\udc49 Steuerzahler verlassen die Schweiz und fordern die Auszahlung ihrer Vorsorgegelder. Einige Jahre sp\u00e4ter kehren sie in die Schweiz zur\u00fcck, deklarieren aber nicht all ihre Bankguthaben, insbesondere nicht diejenigen, die sich aus dem Saldo der vor einigen Jahren abgehobenen Vorsorgegelder ergeben. Sie sind der Ansicht, dass 1\u00b0 die Gelder aus Freiz\u00fcgigkeitsleistungen stammen und 2\u00b0 sie, auch wenn sie frei verf\u00fcgbar sind, den finanziellen Bedarf der Steuerzahler im Ruhestand decken werden.<br><br>\ud83d\udc49 Das Finanzamt sieht das anders.<br><br>\ud83d\udc49 Die Bundesrichter weisen, nach den kantonalen Richtern, darauf hin, dass Austrittsleistungen aus dem Vorsorgesystem in das freie (und steuerpflichtige) Verm\u00f6gen der Steuerzahler \u00fcbergegangen sind (Erw. 5.1.2.).<br><br>Das Urteil ist auf Franz\u00f6sisch. Es handelt sich um einen Waadtl\u00e4nder Fall.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TF, Urteil 9C_359\/2025 vom 11. Oktober 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 Les contribuables quittent la Suisse et demandent le versements de leurs avoirs de pr\u00e9voyance. Quelques ann\u00e9es plus tard, ils reviennent en Suisse, mais ne d\u00e9clarent pas tous leurs avoirs bancaires, notamment pas ceux r\u00e9sultant du solde des avoirs de pr\u00e9voyance retir\u00e9s quelques ann\u00e9es plus t\u00f4t. Ils estiment en effet que 1\u00b0 les fonds proviennent [&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-314","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>J&#039;ai mes petits arrangements personnels avec la loi fiscale - 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\/ich-habe-meine-kleinen-personlichen-absprachen-mit-dem-steuerrecht\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"J&#039;ai mes petits arrangements personnels avec la loi fiscale - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Les contribuables quittent la Suisse et demandent le versements de leurs avoirs de pr\u00e9voyance. 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