{"id":318,"date":"2025-10-23T17:35:44","date_gmt":"2025-10-23T15:35:44","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=318"},"modified":"2026-04-07T18:19:13","modified_gmt":"2026-04-07T16:19:13","slug":"tas-oder-ta-holding","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/tas-ou-ta-holding\/","title":{"rendered":"Wo hast du deine Holding?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Die Steuerpflichtige ist eine Holdinggesellschaft mit Sitz in einem Kanton A, wo sie fast keine Infrastrukturkosten (Miete, L\u00f6hne, B\u00fcrokosten usw.) bezahlt. Sie hat drei Verwaltungsratsmitglieder, von denen zwei im Kanton B wohnen. Eines dieser beiden Verwaltungsratsmitglieder verf\u00fcgt \u00fcber Einzelunterschrift und arbeitet Vollzeit f\u00fcr eine operative Tochtergesellschaft, die \u00fcber eigene R\u00e4umlichkeiten und Personal verf\u00fcgt. Die Steuerpflichtige legt der Steuerverwaltung des Kantons B keine Mietvertr\u00e4ge, Dienstleistungsvertr\u00e4ge, Spesenabrechnungen, Kontoausz\u00fcge oder andere Nachweise \u00fcber die Pr\u00e4senz der Organe am Gesellschaftssitz vor (exemplarische Aufz\u00e4hlung). Die Steuerpflichtige gibt lediglich an, Kontakte zu einem Verm\u00f6gensverwalter und einer Kryptounternehmung zu haben, die beide vor Ort ans\u00e4ssig sind. Sie weist auch darauf hin, dass sie Honorare f\u00fcr die Verwaltungsratst\u00e4tigkeit verbucht.<br><br>Das Finanzamt am Sitz der operativen Gesellschaft ist der Ansicht, dass sich die tats\u00e4chliche Leitung des Steuerpflichtigen, einer reinen Holdinggesellschaft, am Sitz der operativen Gesellschaft befindet, w\u00e4hrend ihr Sitz (der Holdinggesellschaft) lediglich ein Briefkasten ist.<br><br>Sowohl die Richter der erstinstanzlichen kantonalen Gerichte als auch die Richter der zweitinstanzlichen kantonalen Gerichte geben der kantonalen Steuerbeh\u00f6rde B recht.<br><br>\ud83d\udc49 Bundesrichter geben dem Kanton B recht.<br><br>Das Urteil ist auf Deutsch. Es handelt sich um einen Z\u00fcrcher Fall (Kanton B), der den Kanton Zug (Kanton A) betrifft.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TF, Urteil 9C_321\/2025 vom 23. Oktober 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 La contribuable est une soci\u00e9t\u00e9 holding dont le si\u00e8ge est situ\u00e9 dans un canton A o\u00f9 elle ne paye presque pas de frais d&rsquo;infrastructure (loyer, salaires, frais de bureau etc.). Elle dispose de trois administrateurs, dont deux vivent dans le canton B. Un de ces deux administrateur dispose de la signature individuelle et travaille [&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-318","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>T&#039;as o\u00f9 ta holding? - 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\/tas-oder-ta-holding\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T&#039;as o\u00f9 ta holding? - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 La contribuable est une soci\u00e9t\u00e9 holding dont le si\u00e8ge est situ\u00e9 dans un canton A o\u00f9 elle ne paye presque pas de frais d&rsquo;infrastructure (loyer, salaires, frais de bureau etc.). 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