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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Rechtlich, wirtschaftlich und geschäftlich selbständige juristische Person, die in der Schweiz innerhalb einer internationalen Gruppe die Koordinations- und Handelsfunktion in einer Prinzipalstruktur übernimmt.

Attributes

Name

Prinzipalgesellschaft

principal company

société principale

società principale

Rechtlich, wirtschaftlich und geschäftlich selbständige juristische Person, die in der Schweiz innerhalb einer internationalen Gruppe die Koordinations- und Handelsfunktion in einer Prinzipalstruktur übernimmt.

Description

Parent company in a centralised structure which typically assumes global responsibility for tasks such as purchasing, the planning of research and development, production planning and management, inventory management and logistics planning, the development of marketing strategy, sales planning and management, treasury and finance, and administration.

Description

Société faîtière d'une structure centralisée qui assume les achats à l'échelle mondiale, la planification de la recherche et du développement, la planification et le pilotage de la production, la gestion des stocks et la planification de la logistique, le développement d'une stratégie de marketing, la planification et le pilotage des ventes, la trésorerie et les finances ainsi que l'administration.

Description

Società che centralizza le funzioni di gestione, amministrazione, pianificazione e coordinamento di una multinazionale e che assume le responsabilità e i rischi derivanti dalle attività di produzione e vendita per alcuni gruppi di prodotti o mercati.

dateModified

2018-04-18T10:09:44.7800000Z

Identifier

444971

URL

https://www.termdat.bk.admin.ch/entry/444971

citation

ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))

citation

FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-03-06](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, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))

citation

AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))

position

Term Note

EXP: kantonaler Steuerstatus für eine aus dem Handelsrecht zur Verfügung stehende Gesellschaftsform wie Aktiengesellschaft (AG), Kommanditaktiengesellschaft (KommAG), Gesellschaft mit beschränkter Haftung (GmbH)

Term Note

EXP: cantonal tax status for corporate forms available in trade law like the company limited by shares, the limited partnership, the limited liability company

Term Note

EXP: régime fiscal particulier s’appliquant à l’échelon fédéral aux sociétés suisses (quartiers généraux et régionaux) qui fabriquent généralement à l’étranger par l’intermédiaire de fabricants à façon et qui vendent à l’étranger par des agents locaux (commissionnaires); dans le cadre de ce régime, le bénéfice imposable est réduit jusqu’à concurrence de 35 % au niveau de l’impôt fédéral direct; les bénéfices non commerciaux, comme les revenus d’investissements financiers, les redevances et les commissions, sont en revanche entièrement imposés; au niveau cantonal, ce régime prend souvent la forme du statut de société de base si les conditions sont réunies

Term Note

EXP: le società principali coordinano e pianificano i processi dalla Svizzera, mentre le attività sono svolte all'estero dalle società del gruppo. Le società principali si occupano degli acquisti a livello internazionale, della pianificazione della ricerca e dello sviluppo, della pianificazione e della gestione della produzione, della gestione dei magazzini e della pianificazione logistica, dello sviluppo di una strategia di marketing, della pianificazione e della gestione delle vendite, della tesoreria e delle finanze nonché dell’amministrazione

termNoteCitation

nach Bürgi Nägeli Rechtsanwälte, Prinzipalgesellschaft > Begriffe ([Internet, 2018-03-11](https://www.prinzipal-gesellschaft.ch/begriff))

termNoteCitation

secondo economiesuisse.ch, Le società principali: poco conosciute ma molto importanti, 2013-07-31 ([Internet, 2018-03-11](https://www.economiesuisse.ch/it/articoli/le-societa-principali-poco-conosciute-ma-molto-importanti))

termNoteCitation

after Prinzipalgesellschaften: unbekannt, aber bedeutend, 2013-07-29 ([Internet, 2018-03-11](https://www.prinzipal-gesellschaft.ch/begriff))

termNoteCitation

d'après VD, Service de la promotion économique et du commerce, Allégements fiscaux, 2012, p. 8 ([Internet, 2018-04-06](https://www.vd.ch/fileadmin/user_upload/themes/economie_emploi/developpement_economique/fichiers_pdf/brochure-2012-allegement-fisc.pdf))

descriptionCitation

nach Bürgi Nägeli Rechtsanwälte, Prinzipalgesellschaft > Begriffe ([Internet, 2018-03-11](https://www.prinzipal-gesellschaft.ch/begriff))

descriptionCitation

after FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-03-06](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf)) and economiesuisse.ch, Prinzipalgesellschaften([Internet, 2018-03-11](https://www.economiesuisse.ch/de/artikel/prinzipalgesellschaften-unbekannt-aber-bedeutend))

descriptionCitation

d'après AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf)) et economiesuisse, Les sociétés principales : peu connues, néanmoins importantes, 2013-07-29 ([Internet, 2018-03-11](https://www.economiesuisse.ch/fr/articles/les-societes-principales-peu-connues-neanmoins-importantes))

descriptionCitation

Outgoing Relationships

property	object
inDefinedTermSet	Wirtschaftsterminologie
inDefinedTermSet	Swiss Federal Administration
Reliability code	Linguistic/formal check completed
termDomain	LAW
termDomain	FINANCE
termDomain	Taxes
termDomain	Financial law and tax law
termDomain	ECONOMY

Incoming Relationships: No results found.

Instances of this Class: No results found.

Superclasses of this Class: No results found.

Subclasses of this Class: No results found.

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About