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Welcome to our blog: News, comments, and hints to current court rulings of our fields of law as well as current information on our attorney

Annahme unversteuerter Gelder

On Apr 2nd, 2013

By Stoeckly

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Der Bundesrat will mit erweiterten Sorgfaltspflichten verhindern, dass Banken und andere Finanzintermediäre unversteuerte Gelder entgegen nehmen. Er hat das Eidg. Finanzdepartement eine entsprechende Vernehmlassungsvorlage zu erstellen. EFD, Bern Dez. 2012

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Handelsregister wird modernisiert

On Feb 8th, 2013

By Stoeckly

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Der Bund soll ein elektronisches Handelsregister aufbauen, welches aber weiterhin von den Kantonen geführt wird. Aktiengesellschaften und andere juristische Personen sollen ohne Urkundsperson gegründet, aufgelöst und im Handelsregister gelöscht werden können, sofern einfache Verhältnisse vorliegen. Die Vernehmlassung dauerte bis zum 5. April 2013.

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Fiktiver Wohnsitz als steuerrechtlicher Wohnsitz

On Feb 6th, 2013

By Stoeckly

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Wohnsitz gemäss Art. 24 Abs. 1 ZGB als steuerrechtlicher Wohnsitz Das Bundesgericht hält an seiner Praxis fest, ein steuerlicher Wegzug aus der Schweiz nur dann zu akzeptieren, wenn im Ausland ein permanenter, fester Standort besteht. Ein solcher liegt vor, wenn diese Person im Ausland besteuert wird oder den Nachweis erbringen kann, dass sie von der […]

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Liegenschaftsunterhalt Zürich

On Feb 2nd, 2013

By Stoeckly

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Die (theoretisch fragwürdige) Zürcher Praxis, wie sie in einem Merkblatt zum Ausdruck kommt, lässt bereits die erstmalige Anschaffung eines Rasenmähers als Unterhaltskosten zum Abzug zu. Zumindest bei einer körperlich nicht mehr sehr leistungsfähigen Rentnerin ist ein Rasenmäher als Liegenschaftsunterhalt zugelassen worden. BGer, 7.8.2012

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