{"id":5755,"date":"2021-05-16T14:05:31","date_gmt":"2021-05-16T13:05:31","guid":{"rendered":"https:\/\/swisnot.trisdemo.ch\/domaines\/les-forfaits-fiscaux-des-personnes-physiques\/"},"modified":"2021-05-31T16:56:18","modified_gmt":"2021-05-31T15:56:18","slug":"die-pauschalbesteuerung-von-natuerlichen-personen","status":"publish","type":"portfolio","link":"https:\/\/www.swisnot.ch\/de\/domaines\/die-pauschalbesteuerung-von-natuerlichen-personen\/","title":{"rendered":"Die Pauschalbesteuerung (von nat\u00fcrlichen Personen)"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1zsb7m-9f2d5d67ad66ff1fbc4a0923a2045ea5\">\n.avia-section.av-1zsb7m-9f2d5d67ad66ff1fbc4a0923a2045ea5{\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-1zsb7m-9f2d5d67ad66ff1fbc4a0923a2045ea5 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-5755'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-koslvhcj-a4e466e59d88d717e23972ffa3b91027 '   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-5755'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kov70k02-2b5112c172157aa7f4baa7d78a949e37\">\n#top .av-special-heading.av-kov70k02-2b5112c172157aa7f4baa7d78a949e37{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kov70k02-2b5112c172157aa7f4baa7d78a949e37 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kov70k02-2b5112c172157aa7f4baa7d78a949e37 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kov70k02-2b5112c172157aa7f4baa7d78a949e37 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\"  >Die Pauschalbesteuerung (von nat\u00fcrlichen Personen)<\/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>Die Pauschalbesteuerung (von nat\u00fcrlichen Personen)<\/strong><\/h3>\n<p>Philippe FRESARD, Notar und Rechtsanwalt, Bern, Manuel PIQUEREZ, Notar und Rechtsanwalt, Porrentruy<\/p>\n<p>Seit langem haben die Kantone das System der Pauschalbesteuerung auf Gesetzesstufe eingef\u00fchrt. Dieses System betrifft Personen, die zum ersten Mal oder nach einer mindestens zehnj\u00e4hrigen Abwesenheit ihren Wohnsitz in die Schweiz verlegen oder steuerrechtlichen Aufenthalt in der Schweiz haben; gemeinsam ist diesen Personen, dass sie in der Schweiz keine Erwerbst\u00e4tigkeit aus\u00fcben d\u00fcrfen.<\/p>\n<p>Bei der Pauschalbesteuerung handelt es sich um eine sehr g\u00fcnstige Ordnung, die f\u00fcr Personen, welche in der Lage sind, \u00fcber eine steuerliche Planung nachzudenken, sehr attraktiv ist. \u00dcber die H\u00f6he des Steuerbetrags wird mit dem Steueramt des Kantons, in dem man beabsichtigt, sich niederzulassen, verhandelt. Dieser Betrag h\u00e4ngt stark von den Ausgaben des Steuerpflichtigen und der Personen, welche er unterst\u00fctzt, ab. In den meisten Kantonen stellt der f\u00fcnffache Jahresmietzins oder der f\u00fcnffache Mietwert der vom Steuerpflichtigen selbst bewohnten Wohnung die minimale Steuerbemessungs-Grundlage dar. Die Pauschalbesteuerung erkl\u00e4rt sich auch folgendermassen: Die Steuerverwaltungen des Bundes und der Kantone verf\u00fcgen weder \u00fcber die Ressourcen, noch \u00fcber die Mittel, um die Richtigkeit der Steuererkl\u00e4rungen von Personen zu pr\u00fcfen, welche zum ersten Mal in der Schweiz Wohnsitz nehmen und hier keiner Erwerbst\u00e4tigkeit nachgehen. Ziel der Pauschalbesteuerung ist es, der wirtschaftlichen Realit\u00e4t bestm\u00f6glich Rechnung zu tragen.<\/p>\n<p>Bern\/Porrentruy, 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  avia-builder-el-6  el_after_av_three_fourth  avia-builder-el-last  flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kopqirvd-8e62bd13cc45657b1cc60de8c43af114\">\n#top .av-special-heading.av-kopqirvd-8e62bd13cc45657b1cc60de8c43af114{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kopqirvd-8e62bd13cc45657b1cc60de8c43af114 .av-special-heading-tag 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