{"id":5956,"date":"2021-05-16T14:01:29","date_gmt":"2021-05-16T13:01:29","guid":{"rendered":"https:\/\/swisnot.trisdemo.ch\/domaines\/le-systeme-fiscal-suisse\/"},"modified":"2021-05-31T16:57:07","modified_gmt":"2021-05-31T15:57:07","slug":"allgemeines-zum-schweizer-steuersystem","status":"publish","type":"portfolio","link":"https:\/\/www.swisnot.ch\/de\/domaines\/allgemeines-zum-schweizer-steuersystem\/","title":{"rendered":"Allgemeines zum Schweizer Steuersystem"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2yhvrw-63eae895c27a79ea6f1d63b987e7c7db\">\n.avia-section.av-2yhvrw-63eae895c27a79ea6f1d63b987e7c7db{\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-2yhvrw-63eae895c27a79ea6f1d63b987e7c7db 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-5956'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-koslsrxn-eafb33f1cf643b8927881c90bfd72f23 '   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-5956'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kov74lk0-88a669f46895e2090554f500526618e0\">\n#top .av-special-heading.av-kov74lk0-88a669f46895e2090554f500526618e0{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kov74lk0-88a669f46895e2090554f500526618e0 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kov74lk0-88a669f46895e2090554f500526618e0 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kov74lk0-88a669f46895e2090554f500526618e0 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\"  >Allgemeines zum Schweizer Steuersystem<\/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>Allgemeines zum Schweizer Steuersystem<\/strong><\/h3>\n<p>Philippe FRESARD, Notar und Rechtsanwalt, Bern, und Manuel PIQUEREZ, Notar und Rechtsanwalt, Porrentruy<\/p>\n<p>Man k\u00f6nnte w\u00e4hrend Tagen \u00fcber Recht und Billigkeit der einzelnen Steuersysteme diskutieren. Was an einem Ort als \u00fcblich betrachtet wird, gilt andernorts als grundlegend ungerecht. Auch in der Schweiz stellt man sich bisweilen die Frage, wie es dazu kommt, dass sich gewisse Unternehmen nicht bei uns niederlassen. Gleichzeitig gehen viele Aussenstehende davon aus, dass die Schweiz in Sachen Steuerwettbewerb viel zu weit geht. Was gilt genau? Ein Teil der Antwort besteht wohl darin, dass es nicht ein, sondern mehrere Schweizer Steuersysteme gibt&#8230;<\/p>\n<h3><strong>Das Schweizer Steuersystem, ein f\u00f6deralistisches System<\/strong><\/h3>\n<p>Das Schweizer Steuersystem ist stark vom herrschenden F\u00f6deralismus gepr\u00e4gt. Die Steuerhoheit geh\u00f6rt sowohl dem Bund wie auch den Kantonen und den Gemeinden, aber sie h\u00e4ngt im Endeffekt stark vom Volk ab, das ziemlich oft im Rahmen von Referenden auf all diesen Stufen Steuerfragen zu beantworten hat.<\/p>\n<p>Der Bund darf nur dann Steuern erheben, wenn er von der Bundesverfassung ausdr\u00fccklich dazu erm\u00e4chtigt ist. Namentlich sind die direkte Bundessteuer auf das Einkommen der nat\u00fcrlichen Personen und den Gewinn der juristischen Personen, aber auch die Mehrwertsteuer (zum normalen Satz von 8%) zu erw\u00e4hnen.<\/p>\n<p>Es steht den (souver\u00e4nen) Kantonen frei, jegliche Steuern zu erheben, sofern die Bundesverfassung dies nicht formell verbietet und soweit keine ausschliessliche Zust\u00e4ndigkeit des Bundes besteht. Die einzelnen kantonalen Gesetzgebungen sind unterschiedlicher Natur und stehen am Ursprung eines willkommenen Wettbewerbs. Dieser Wettbewerb f\u00fchrt n\u00e4mlich zu einer immer besseren Widmung der Staatseinnahmen. In den meisten Kantonen werden unter dem Titel der direkten Steuern die Einkommens- und Verm\u00f6genssteuer der nat\u00fcrlichen Personen sowie die Gewinn- und Kapitalsteuer der juristischen Personen erhoben.<\/p>\n<p>Schliesslich d\u00fcrfen auch die Gemeinden Steuern erheben, und zwar im Rahmen der von der jeweiligen kantonalen Gesetzgebung gesetzten Schranken. Auf Gemeindeebene geht es haupts\u00e4chlich um Zuschl\u00e4ge zu den kantonalen Steuern, die auf das gleiche Substrat basieren.<\/p>\n<p>Jedenfalls bedeutet die Tatsache, dass es mehrere Steuerarten auf mehreren Stufen hat, nicht notwendigerweise, dass die gesamte Steuerlast schwerer wiegt. Da es kein einheitliches Steuersystem gibt, liefern sich die Kantone diesbez\u00fcglich einen echten Wettbewerb. F\u00fcr den Steuerzahler kann dies sehr erfreulich sein, sofern er gut beraten wird.<\/p>\n<p>Bern\/Porrentruy, 20.01.2011<\/p>\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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