{"id":5906,"date":"2021-05-16T14:05:12","date_gmt":"2021-05-16T13:05:12","guid":{"rendered":"https:\/\/swisnot.trisdemo.ch\/domaines\/imposition-des-personnes-physiques\/"},"modified":"2021-05-31T16:56:55","modified_gmt":"2021-05-31T15:56:55","slug":"die-besteuerung-der-natuerlichen-personen","status":"publish","type":"portfolio","link":"https:\/\/www.swisnot.ch\/de\/domaines\/die-besteuerung-der-natuerlichen-personen\/","title":{"rendered":"Die Besteuerung der nat\u00fcrlichen Personen"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2z93pr-4f06ecf1c95ee24918481d2f2c734cdf\">\n.avia-section.av-2z93pr-4f06ecf1c95ee24918481d2f2c734cdf{\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-2z93pr-4f06ecf1c95ee24918481d2f2c734cdf 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-5906'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-kosltfpe-c1df0c48347d51402663ed7b7ad68a31 '   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-5906'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kov73r96-4bc6c082bbdc66b5a8181a824e99fa8b\">\n#top .av-special-heading.av-kov73r96-4bc6c082bbdc66b5a8181a824e99fa8b{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kov73r96-4bc6c082bbdc66b5a8181a824e99fa8b .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kov73r96-4bc6c082bbdc66b5a8181a824e99fa8b .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kov73r96-4bc6c082bbdc66b5a8181a824e99fa8b 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 Besteuerung der 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 Besteuerung der nat\u00fcrlichen Personen<\/strong><\/h3>\n<p>Philippe FRESARD, Notar und Rechtsanwalt, Bern, Manuel PIQUEREZ, Notar und Rechtsanwalt, Porrentruy<\/p>\n<p>Alle nat\u00fcrlichen Personen, die in der Schweiz ihren Wohnsitz haben, sich hier dauerhaft aufhalten, einer Erwerbst\u00e4tigkeit nachgehen oder Grundeigentum besitzen, sind grunds\u00e4tzlich auf Bundes-, Kantons- und Gemeindeebene steuerpflichtig. Je nachdem ist auch eine Kirchensteuer zu entrichten. Der Bund kennt einzig eine Einkommenssteuer, w\u00e4hrend die Kantone und Gemeinde sowohl eine Einkommens- als auch eine Verm\u00f6genssteuer erheben.<\/p>\n<h3><strong>Die Einkommenssteuer<\/strong><\/h3>\n<p>Die Einkommenssteuer stellt die schwerste Belastung dar. Sie betrifft das gesamte Einkommen des Steuerpflichtigen, namentlich die Eink\u00fcnfte aus Haupt- und Nebenerwerbst\u00e4tigkeit, alle anderen Eink\u00fcnfte, welche an die Stelle des Einkommens aus Erwerbst\u00e4tigkeit treten, den Verm\u00f6gensertrag usw. Vom Bruttoeinkommen k\u00f6nnen zun\u00e4chst einmal alle Berufskosten abgezogen werden. Ferner gibt es verschiedene Sozialabz\u00fcge wie den Abzug f\u00fcr Ehegatten, f\u00fcr Kinder oder f\u00fcr Leistungen an unterst\u00fctzungsbed\u00fcrftige erwerbsunf\u00e4hige Personen. Grunds\u00e4tzlich gelten progressive Tarife f\u00fcr die Einkommenssteuer. Ausl\u00e4ndische Arbeitnehmer ohne Niederlassungsbewilligung unterliegen anders als die \u00fcbrigen Steuerpflichtigen auf Bundes- und Kantonsebene einer Quellenbesteuerung, bei welcher die Steuern direkt vom Arbeitseinkommen abgezogen werden.<\/p>\n<h3><strong>Die Verm\u00f6genssteuer<\/strong><\/h3>\n<p>Die Verm\u00f6genssteuer wird auf dem Nettoverm\u00f6gen (nach Abzug s\u00e4mtlicher Schulden) des Steuerpflichtigen erhoben. Auch im Bereich der Verm\u00f6genssteuer sind die Steuers\u00e4tze progressiv ausgestaltet. Die Tarife k\u00f6nnen je nach Kanton und Gemeinde sehr unterschiedlich sein.<\/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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