{"id":5712,"date":"2021-05-16T14:05:36","date_gmt":"2021-05-16T13:05:36","guid":{"rendered":"https:\/\/swisnot.trisdemo.ch\/domaines\/les-impots-relatifs-a-la-propriete-immobiliere\/"},"modified":"2021-05-31T16:56:07","modified_gmt":"2021-05-31T15:56:07","slug":"besteuerung-von-immoblilienbesitz","status":"publish","type":"portfolio","link":"https:\/\/www.swisnot.ch\/de\/domaines\/besteuerung-von-immoblilienbesitz\/","title":{"rendered":"Besteuerung von Immoblilienbesitz"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2ar46b-49d810716d24542d7c52b620fb33ac61\">\n.avia-section.av-2ar46b-49d810716d24542d7c52b620fb33ac61{\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-2ar46b-49d810716d24542d7c52b620fb33ac61 main_color 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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-5712'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kov6ymz6-fcd9b742bc5276f4e049536de01c533a\">\n#top .av-special-heading.av-kov6ymz6-fcd9b742bc5276f4e049536de01c533a{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kov6ymz6-fcd9b742bc5276f4e049536de01c533a .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kov6ymz6-fcd9b742bc5276f4e049536de01c533a .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kov6ymz6-fcd9b742bc5276f4e049536de01c533a 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\"  >Besteuerung von Immoblilienbesitz<\/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<div id=\"content\">\n<div class=\"site_center withbackground\">\n<div id=\"contentwrap\">\n<div class=\"item-page\">\n<div>\n<h3><strong>Besteuerung von Immoblilienbesitz<\/strong><\/h3>\n<p>Philippe FRESARD, Notar und Rechtsanwalt in Bern, und Olivier JACOPIN, Notar in St-Aubin NE<\/p>\n<p>F\u00fcr den Immobilienbereich haben die Kantone ausserhalb des bundesgesetzlichen Rahmens spezielle Richtlinien f\u00fcr die Immobilienbesteuerung festgelegt.<\/p>\n<h3><strong>Immobilienerwerb<\/strong><\/h3>\n<p>In erster Linie handelt es sich um vom Kaufpreis abh\u00e4ngige Hand\u00e4nderungssteuer, die f\u00fcr den K\u00e4ufer im Moment der T\u00e4tigung oder zum Zweck der Grundbucheintragung der Eigentums\u00fcbertragung anf\u00e4llt.<\/p>\n<h3><strong>Der Immobilienbesitz<\/strong><\/h3>\n<p>Es handelt sich um ein Besteuerungssystem, das f\u00fcr Eigent\u00fcmer, die Ihr Immobilieneigentum bewohnen, die Besteuerung des entsprechenden Mietwertes als Einkommen vorsieht. Von diesem Betrag k\u00f6nnen jedoch der Jahreszins der Hypothekenbelastung sowie die j\u00e4hrlichen Unterhaltskosten der Immobilie abgezogen werden (das Verfahren entspricht dem der direkten Bundessteuer auf das Einkommen). Hinzu kommen die Abgaben f\u00fcr den Steuerwert der Immobilie (ca. 80% des Geb\u00e4udewertes) als Verm\u00f6gen, wobei auch in diesem Fall die H\u00f6he des Hypothekendarlehens abgezogen werden kann. Fast \u00fcberall ist zudem eine j\u00e4hrliche Grundsteuer an Kantone oder Gemeinden zu entrichten.<\/p>\n<h3><strong>Immobilien\u00fcbertragung (Mehrwertbesteuerung)<\/strong><\/h3>\n<p>Schliesslich sollte auch die Besteuerung des Grundst\u00fcckgewinns angesprochen werden. Die Grundst\u00fcckgewinnsteuer ist prinzipiell vom Verk\u00e4ufer \u00fcber die Summe zu entrichten, die der Differenz zwischen dem Ver\u00e4usserungserl\u00f6s und dem Kaufpreis zuz\u00fcglich der Aufwendungen entspricht. Die Grundst\u00fcckgewinnsteuer verringert sich im Allgemeinen im Zusammenhang mit der Besitzesdauer. In der Schweiz ist die Grundst\u00fcckgewinnsteuer ein Sonderfall, da Kapitalgewinne (beispielsweise im Rahmen von B\u00f6rsenaktivit\u00e4ten) nicht besteuert werden.<\/p>\n<p>Bern\/St-Aubin, 05.04.2011<\/p>\n<\/div>\n<\/div>\n<div><\/div>\n<div class=\"clearboth\"><\/div>\n<div id=\"aftercontent\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"sn2k16_copyright\" class=\"site_center dopadding\">\n<div class=\"custom\"><\/div>\n<\/div>\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  avia-builder-el-6  el_after_av_three_fourth  avia-builder-el-last  flex_column_div  '     ><p>\n<style type=\"text\/css\" 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