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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Begrenzung, die sicherstellt, dass Unternehmen auch nach Anwendung der neuen steuerlichen Sonderregelungen (Patentbox und zusätzliche F&E-Abzüge) mindestens 30 Prozent ihres Gewinns versteuern.

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Entlastungsbegrenzung
Name
relief restriction
Name
limitation de la réduction fiscale
Name
limitazione dello sgravio fiscale
Description
Begrenzung, die sicherstellt, dass Unternehmen auch nach Anwendung der neuen steuerlichen Sonderregelungen (Patentbox und zusätzliche F&E-Abzüge) mindestens 30 Prozent ihres Gewinns versteuern.
Description
Restriction which ensures that at least 30% of companies' profits are taxed even after the new tax-related special arrangements are applied (patent box and additional R&D deductions).
Description
Limitation qui vise à garantir qu'au moins 30 % du bénéfice des entreprises sera imposé, même après l'application des nouvelles dispositions fiscales spéciales (patent box et déductions supplémentaires pour les activités de recherche et développement).
Description
Misura volta a garantire che sia tassato almeno il 30 per cento dell’utile delle imprese, anche dopo l’applicazione delle nuove norme fiscali speciali (patent box e ulteriori deduzioni per le attività di ricerca e sviluppo).
dateModified
2018-04-17T14:18:01.1270000Z
Identifier
444928
URL
https://www.termdat.bk.admin.ch/entry/444928
citation
ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-02-27](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
citation
FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-02-27](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))
citation
AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-02-27](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
citation
AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-02-27](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))
position
1
descriptionCitation
nach ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-02-27](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
descriptionCitation
after FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-02-27](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))
descriptionCitation
d'après AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-02-27](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
descriptionCitation
secondo AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-02-27](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
seeAlso patent box
seeAlso additional research and development deductions
inDefinedTermSet Wirtschaftsterminologie
inDefinedTermSet Swiss Federal Administration
has part steuerliche Entlastungsbegrenzung
has part tax relief restriction
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
termDomain ECONOMY
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000
Incoming Relationships: No results found.
SELECT ?instance ?description WHERE { BIND (?? AS ?class) ?instance (rdf:type|owl:type) ?class . OPTIONAL { ?instance schema:description ?description . } } LIMIT 5000
Instances of this Class: No results found.
SELECT ?superclass ?description WHERE { ?? rdfs:subClassOf ?superclass . OPTIONAL { ?superclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Superclasses of this Class: No results found.
SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Subclasses of this Class: No results found.