SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Geschäftsvermögen

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Alle Vermögenswerte, die ganz oder vorwiegend der selbstständigen Erwerbstätigkeit dienen.

Attributes

Name

Geschäftsvermögen

business assets

fortune commerciale

patrimonio aziendale

Alle Vermögenswerte, die ganz oder vorwiegend der selbstständigen Erwerbstätigkeit dienen.

Description

Ensemble des éléments de fortune qui servent, entièrement ou de manière prépondérante, à l’exercice de l’activité lucrative indépendante.

Description

Insieme dei valori patrimoniali che servono integralmente o in modo preponderante all’attività lucrativa indipendente.

dateModified

2024-01-09T07:25:55.0170630Z

Identifier

323400

Alternate name

URL

https://www.termdat.bk.admin.ch/entry/323400

citation

BG Direkte Bundessteuer, Art. 18 Abs. 2 (SR 642.11, Stand 2023-01)

citation

Investopedia, What Is an Asset? ([Internet, 2023-12-20](https://www.investopedia.com/ask/answers/12/what-is-an-asset.asp))

citation

LF Impôt fédéral direct, art. 18 al. 2 (RS 642.11, état 2023-01)

citation

Agroscope, Questionario Capoazienda, 2017-12, p. 6 ([Internet, 2023-12-20](https://www.agroscope.admin.ch/dam/agroscope/it/dokumente/themen/wirtschaft-technik/betriebswirtschaft/za-bh/einkommenssituation/datenlieferung/erhebungsbogen-betriebsleiter.pdf.download.pdf/erhebungsbogen-betriebsleiter_i.pdf))

position

Linguistic Context

Le autorità fiscali differenziano chiaramente il patrimonio aziendale dal patrimonio privato: questo è soprattutto importante per poter calcolare gli ammortamenti e gli accantonamenti; infatti, gli ammortamenti e gli accantonamenti possono essere calcolati unicamente sul patrimonio aziendale.

Term Note

EXP: bei Landwirtschaftsbetrieben gehören zum Geschäftsvermögen u. a. Land, Ökonomie- und Wohngebäude

Term Note

EXP: per le aziende agricole comprende, tra le altre cose, le terre e gli edifici di economia rurale e d'abitazione

termNoteCitation

nach Agroscope, Erhebungbogen Betriebsleiter, 2017-12, S. 6 ([Internet, 2023-12-20](https://www.agroscope.admin.ch/dam/agroscope/de/dokumente/themen/wirtschaft-technik/betriebswirtschaft/za-bh/einkommenssituation/datenlieferung/erhebungsbogen-betriebsleiter.pdf.download.pdf/erhebungsbogen-betriebsleiter_d.pdf))

termNoteCitation

secondo Agroscope, Questionario Capoazienda, 2017-12, p. 6 ([Internet, 2023-12-20](https://www.agroscope.admin.ch/dam/agroscope/it/dokumente/themen/wirtschaft-technik/betriebswirtschaft/za-bh/einkommenssituation/datenlieferung/erhebungsbogen-betriebsleiter.pdf.download.pdf/erhebungsbogen-betriebsleiter_i.pdf))

descriptionCitation

BG Direkte Bundessteuer, Art. 18 Abs. 2 (SR 642.11, Stand 2023-01)

descriptionCitation

d'après LF Impôt fédéral direct, art. 18 al. 2 (RS 642.11, état 2023-01)

descriptionCitation

secondo LF Imposta federale diretta, art. 18 cpv. 2 (RS 642.11, stato 2023-01)

Outgoing Relationships

property	object
seeAlso	personal assets
seeAlso	land value
inDefinedTermSet	Wirtschaftsterminologie
inDefinedTermSet	Swiss Federal Administration
has part	wealth
has part	fortune de l'entreprise
has part	patrimonio dell'impresa
has part	patrimoine de l'entreprise
has part	sostanza aziendale
has part	fortune industrielle et commerciale
has part	patrimonio commerciale
has part	sostanza commerciale
has part	GV
Reliability code	Linguistic/formal check completed
termDomain	FINANCE
termDomain	Taxes
termDomain	Bookkeeping
termDomain	ECONOMY
termDomain	Business administration

Incoming Relationships

property	subject
seeAlso	personal assets

Instances of this Class: No results found.

Superclasses of this Class: No results found.

Subclasses of this Class: No results found.

Raw data

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      "Bindings": [
        {
          "class": {
            "Type": "uri",
            "Value": "http://schema.org/DefinedTerm",
            "Lol": "DefinedTerm"
          }
        },
        {
          "class": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/Term",
            "Lol": "Term"
          }
        },
        {
          "class": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/ValidatedEntry",
            "Lol": "Validated Entry"
          }
        }
      ],
      "Error": ""
    },
    "pageSubtitle": {
      "Vars": [
        "description"
      ],
      "Bindings": [
        {
          "description": {
            "Type": "literal",
            "Value": "Alle Vermögenswerte, die ganz oder vorwiegend der selbstständigen Erwerbstätigkeit dienen.",
            "Lol": "Alle Vermögenswerte, die ganz oder vorwiegend der selbstständigen Erwerbstätigkeit dienen."
          }
        },
        {
          "description": {
            "Type": "literal",
            "Value": "Ensemble des éléments de fortune qui servent, entièrement ou de manière prépondérante, à l’exercice de l’activité lucrative indépendante.",
            "Lol": "Ensemble des éléments de fortune qui servent, entièrement ou de manière prépondérante, à l’exercice de l’activité lucrative indépendante."
          }
        },
        {
          "description": {
            "Type": "literal",
            "Value": "Insieme dei valori patrimoniali che servono integralmente o in modo preponderante all’attività lucrativa indipendente.",
            "Lol": "Insieme dei valori patrimoniali che servono integralmente o in modo preponderante all’attività lucrativa indipendente."
          }
        }
      ],
      "Error": ""
    },
    "pageTitle": {
      "Vars": [
        "title"
      ],
      "Bindings": [
        {
          "title": {
            "Type": "literal",
            "Value": "Geschäftsvermögen",
            "Lol": "Geschäftsvermögen"
          }
        },
        {
          "title": {
            "Type": "literal",
            "Value": "business assets",
            "Lol": "business assets"
          }
        },
        {
          "title": {
            "Type": "literal",
            "Value": "fortune commerciale",
            "Lol": "fortune commerciale"
          }
        },
        {
          "title": {
            "Type": "literal",
            "Value": "patrimonio aziendale",
            "Lol": "patrimonio aziendale"
          }
        }
      ],
      "Error": ""
    },
    "subclasses": {
      "Vars": [
        "subclass",
        "description"
      ],
      "Bindings": [],
      "Error": ""
    },
    "superclasses": {
      "Vars": [
        "superclass",
        "description"
      ],
      "Bindings": [],
      "Error": ""
    }
  }
}

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