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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Régime fiscal spécial au niveau cantonal permettant à certaines sociétés de bénéficier d'une imposition privilégiée de leurs revenus réalisés à l'étranger.

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

Attributes

Name
kantonaler Steuerstatus
Name
cantonal tax status
Name
statut fiscal cantonal
Name
statuto fiscale cantonale
Description
Régime fiscal spécial au niveau cantonal permettant à certaines sociétés de bénéficier d'une imposition privilégiée de leurs revenus réalisés à l'étranger.
Description
Regime fiscale agevolato a livello cantonale per le società di capitali, le società cooperative e talune fondazioni che adempiono a determinate funzioni o la cui attività commerciale è fortemente rivolta all’estero.
dateModified
2018-04-24T10:01:00.1370000Z
Identifier
444983
URL
https://www.termdat.bk.admin.ch/entry/444983
citation
ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
citation
FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-03-14](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, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
citation
AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))
position
1
Linguistic Context
Kapitalgesellschaften, Genossenschaften und teilweise Stiftungen, die bestimmte Funktionen erfüllen oder deren Geschäftstätigkeit stark auslandbezogen ist, können auf kantonaler Ebene in den Genuss eines [kantonalen] Steuerstatus kommen.
Term Note
EXP: privilegierte Besteuerung von Gesellschaften (a); das Steuerharmonisierungsgesetz des Bundes (StHG) unterscheidet verschiedene Formen von Statusgesellschaften: Holdingesellschaften, Domizilgesellschaften, gemischte Gesellschaften; bei der direkten Bundessteuer gibt es keinen Steuerstatus (b)
Term Note
EXP: preferential taxation of certain companies (a); corporations, cooperatives and certain foundations which fulfil a specific function or whose commercial activity is predominantly exercised outside Switzerland can enjoy a special tax status at cantonal level; the Federal Direct Taxation Harmonisation Act (DTHA) distinguishes between different types of status companies: holding companies, domiciliary companies, mixed companies; direct federal tax does not recognise any tax status (b)
Term Note
EXP: les sociétés de capitaux, les sociétés coopératives et une partie des fondations qui remplissent certaines fonctions et dont l'activité commerciale est fortement tournée vers l'étranger peuvent bénéficier d'un statut fiscal cantonal; la loi fédérale sur l'harmonisation des impôts directs des cantons et des communes (LHID) distingue plusieurs formes de sociétés bénéficiant de ce statut spécial: les sociétés holding, les sociétés de domicile et les sociétés mixtes
Term Note
EXP: la Legge federale sull'armonizzazione delle imposte dirette dei Cantoni e dei Comuni distingue diverse forme di società con statuto speciale: le società holding, le società di domicilio, le società miste; non vi sono statuti fiscali nell’ambito dell’imposta federale diretta
termNoteCitation
secondo AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))
termNoteCitation
(a) nach Bürgi Nägeli Rechtsanwälte, Unternehmenssteuern > Gesellschaften mit besonderem Steuerstatus ([Internet, 2018-03-14](https://www.unternehmenssteuern.ch/gesellschaften-mit-besonderem-steuerstatus)); (b) nach ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
termNoteCitation
(a) after Unternehmenssteuern ([Internet, 2018-03-14](https://www.unternehmenssteuern.ch/gesellschaften-mit-besonderem-steuerstatus)); (b) after FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-03-14](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))
termNoteCitation
d'après AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
descriptionCitation
VD, Conseil d'Etat, Exposé des motifs et projets de lois (EMPD N° 1 du projet de budget 2016) et Rapport n°2 sur la Réforme de l’imposition des entreprises (RIE III), p. 9 ([Internet, 2018-03-14](https://bit.ly/2qIyc6N))
descriptionCitation
secondo AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-14](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 holding company
seeAlso domiciliary company
seeAlso mixed company
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
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
seeAlso beta factor
seeAlso domiciliary company
seeAlso mixed company
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.