{"id":5677,"date":"2021-05-16T14:05:43","date_gmt":"2021-05-16T13:05:43","guid":{"rendered":"https:\/\/swisnot.trisdemo.ch\/domaines\/imposition-des-donations-et-des-successions\/"},"modified":"2021-05-31T16:55:56","modified_gmt":"2021-05-31T15:55:56","slug":"schenkungs-und-erbschaftssteuer","status":"publish","type":"portfolio","link":"https:\/\/www.swisnot.ch\/de\/domaines\/schenkungs-und-erbschaftssteuer\/","title":{"rendered":"Schenkungs- und Erbschaftssteuer"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1vd26s-22983539d8a976a5426bedaceca0f97c\">\n.avia-section.av-1vd26s-22983539d8a976a5426bedaceca0f97c{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/fiscalite-swisNot.jpg);\nbackground-position:50% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-1vd26s-22983539d8a976a5426bedaceca0f97c main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  full-width avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-75 av-height-75  container_wrap fullsize'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='75' data-av_min_height_opt='75'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5677'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-koslwn42-4024820cc6e2e1fa201f7f55b28d78ab '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock header-text trs-animation animate__fadeInUp'  itemprop=\"text\" ><div class=\"header-text-container\">\n<div class=\"title-container\">\n<h1><\/h1>\n<\/div>\n<div class=\"path-container\"><a href=\"https:\/\/swisnot.ch\/de\/taetigkeitsfelder\/\">\/ T\u00e4tigkeitsfelder<\/a><a href=\"https:\/\/swisnot.ch\/de\/domaines\/steuern\/\"> \/ Steuern<\/a><\/div>\n<\/div>\n<\/div><\/section>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5677'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kov6xqze-acaeb3ab1bb19245f09db9fc2c131920\">\n#top .av-special-heading.av-kov6xqze-acaeb3ab1bb19245f09db9fc2c131920{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kov6xqze-acaeb3ab1bb19245f09db9fc2c131920 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kov6xqze-acaeb3ab1bb19245f09db9fc2c131920 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kov6xqze-acaeb3ab1bb19245f09db9fc2c131920 av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_after_av_section  el_before_av_hr  avia-builder-el-first  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Schenkungs- und Erbschaftssteuer<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-koppn431-54bb785ae51108e53f5000dda3332219\">\n#top .hr.hr-invisible.av-koppn431-54bb785ae51108e53f5000dda3332219{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-koppn431-54bb785ae51108e53f5000dda3332219 hr-invisible  avia-builder-el-3  el_after_av_heading  el_before_av_three_fourth '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-132456d-c91961848cbd63f99b1079e7c6ba446b\">\n.flex_column.av-132456d-c91961848cbd63f99b1079e7c6ba446b{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0 0 0;\n}\n<\/style>\n<div  class='flex_column av-132456d-c91961848cbd63f99b1079e7c6ba446b av_three_fourth  avia-builder-el-4  el_after_av_hr  el_before_av_one_fourth  first flex_column_div  '     ><section  class='av_textblock_section av-kopppfu0-6b3db85f97d136a5a48653d9e3338d83 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div id=\"content\">\n<div>\n<div id=\"contentwrap\">\n<div>\n<div>\n<h3><strong>Schenkungs- und Erbschaftssteuer<\/strong><\/h3>\n<p>Philippe FRESARD, Notar und Rechtsanwalt, Bern, und Olivier JACOPIN, Notar und Rechtsanwalt, in St-Aubin<\/p>\n<p>In der Schweiz obliegt die Besteuerung von Hinterlassenschaften und Schenkungen den Kantonen.<\/p>\n<p>Bei Schenkungen oder Hinterlassenschaften haben die Ehepartner oder Nachkommen in keinem der Kantone Steuern zu entrichten, ausgenommen in den Kantonen Appenzell (AI), Neuenburg und Waadt, wo die Nachkommen steuerpflichtig werden, wenn das \u00fcbertragene Verm\u00f6gen (Schenkung, Erbe) einen bestimmten Wert \u00fcberschreitet.<\/p>\n<p>Die unentgeltliche \u00dcbertragung f\u00fchrt also nicht, wie in einigen Nachbarl\u00e4ndern, zu einer Besteuerung mit nahezu einteignendem Charakter.<\/p>\n<p>Bern(St-Aubin, 30.01.2009<\/p>\n<div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2o0v39-10201a0b79540da5b99e31f363a9651e\">\n.flex_column.av-2o0v39-10201a0b79540da5b99e31f363a9651e{\nborder-radius:0px 0px 0px 0px;\npadding:0px 20px 0px 20px;\n}\n<\/style>\n<div  class='flex_column av-2o0v39-10201a0b79540da5b99e31f363a9651e av_one_fourth  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