{"id":378,"date":"2026-02-25T17:50:00","date_gmt":"2026-02-25T15:50:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=378"},"modified":"2026-04-07T18:11:50","modified_gmt":"2026-04-07T16:11:50","slug":"wenn-das-finanzamt-das-unternehmen-mit-dem-sechsfachen-seines-substanzwertes-bewertet","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/quand-le-fisc-valorise-la-societe-6-fois-sa-substance\/","title":{"rendered":"Wenn das Finanzamt das Unternehmen mit dem Sechsfachen seines Substanzwerts bewertet"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\ud83d\udc49 Steuerpflichtige halten eine Beteiligung an einer Gesellschaft. Sie f\u00fcllen ihre Steuererkl\u00e4rung aus und geben dort den Substanzwert an.<br><br>Die Steuerbeh\u00f6rde setzt bei der Besteuerung einen anderen, sechsmal h\u00f6heren Wert als den Substanzwert an. Die Steuerbeh\u00f6rde hat die Rendite zur Ermittlung des steuerlichen Wertes der Gesellschaft ber\u00fccksichtigt, und die Rendite war komfortabel. Die Steuerbeh\u00f6rde wandte die Richtlinien der Finanzdirektion an, die ver\u00f6ffentlicht sind und die Rundverf\u00fcgung CSI Nr. 28 zur Bewertung nicht b\u00f6rsennotierter Wertpapiere wiedergeben.<br><br>\ud83d\udc49 Die Bundesrichter erinnern daran, dass die in der Zirkularverf\u00fcgung CSI Nr. 28 beschriebenen Bewertungsgrunds\u00e4tze anerkannte Bewertungsmethoden sind, dass aber auch andere anerkannte Bewertungsmethoden m\u00f6glich sind, wenn sie an die konkreten Umst\u00e4nde angepasst sind.<br><br>Sie stellen fest, dass das Finanzamt bestimmte spezifische Elemente des Falls ber\u00fccksichtigt hatte und die Methode korrekt war.<br><br>Das Urteil ist auf Deutsch. Es handelt sich um eine Z\u00fcrcher Angelegenheit.<br><br>TF, Urteil 9C_380\/2025 vom 25. Februar 2026<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 Les contribuables d\u00e9tiennent une participation dans une soci\u00e9t\u00e9. Ils remplissent leur d\u00e9claration fiscal et y indiquent la valeur de substance. \ud83d\udc49 Le fisc, dans la taxation, y substitue une autre valeur qui est 6 fois plus \u00e9lev\u00e9e que la valeur de substance. Le fisc a pris en consid\u00e9ration le rendement pour d\u00e9terminer la valeur [&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-378","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 valorise la soci\u00e9t\u00e9 6 fois sa substance - 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-das-unternehmen-mit-dem-sechsfachen-seines-substanzwertes-bewertet\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quand le fisc valorise la soci\u00e9t\u00e9 6 fois sa substance - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Les contribuables d\u00e9tiennent une participation dans une soci\u00e9t\u00e9. Ils remplissent leur d\u00e9claration fiscal et y indiquent la valeur de substance. \ud83d\udc49 Le fisc, dans la taxation, y substitue une autre valeur qui est 6 fois plus \u00e9lev\u00e9e que la valeur de substance. 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