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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Veräusserung von Beteiligungsrechten durch eine Privatperson an ein Unternehmen, an dem sie zu mindestens 50 Prozent beteiligt ist.

Attributes

Name

Transponierung

transference

transposition

trasposizione

Veräusserung von Beteiligungsrechten durch eine Privatperson an ein Unternehmen, an dem sie zu mindestens 50 Prozent beteiligt ist.

Description

Selling of participation rights by an individual to a company in which he or she holds a stake of at least 50%.

Description

Vente de droits de participation par un particulier à une entreprise dont il détient au moins 50% des droits.

Description

Vendita di diritti di partecipazione da parte di un privato a un’impresa della quale detiene almeno una quota del 50 percento.

dateModified

2018-04-18T16:09:57.4500000Z

Identifier

444990

URL

https://www.termdat.bk.admin.ch/entry/444990

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

Term Note

EXP: auch "Verkauf an sich selbst"; gemäss geltendem Recht unterliegt dieser Tatbestand der Einkommenssteuer, wenn Beteiligungsrechte im Umfang von mindestens 5% veräussert werden; in der Praxis hat sich herausgestellt, dass diese 5-Prozent-Hürde nicht sinnvoll ist, da sie zu rein steuerplanerisch motivierten steuerfreien Aktienverkäufen in Millionenhöhe führen kann

Term Note

EXP: "sale to oneself"; under current law, this act is subject to income tax if participation rights of at least 5% are sold; it has turned out in practice that this 5% threshold is unwise, as it can lead to tax-free equity sales worth millions that are triggered solely by tax planning considerations

Term Note

EXP: «vente à soi-même»; le droit en vigueur précise que le produit de la vente est imposé uniquement si la personne physique cède au moins 5 % des droits qu'elle détient; la pratique a toutefois montré que ce seuil de 5 % n'était pas judicieux, car des ventes d'actions de plusieurs millions, motivées uniquement par des considérations liées à la planification fiscale, peuvent également être exonérées d'impôt

Term Note

EXP: la trasposizione è una «vendita a se stesso»; il diritto vigente prevede che l’utile derivante dalla vendita sia soggetto all’imposta sul reddito solo se la persona fisica vende almeno il 5% per cento dei diritti di partecipazione; in pratica però si è visto che questa soglia non è adeguata perché può indurre a vendite di azioni in esenzione d’imposta dell’ordine di milioni di franchi effettuate per una mera manovra di pianificazione fiscale

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

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))

termNoteCitation

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

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))

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))

descriptionCitation

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

nach ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))

descriptionCitation

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))

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.

Raw data

{
  "ResourceIRI": "https://register.ld.admin.ch/termdat/444990",
  "QueryResults": {
    "incoming": {
      "Vars": [
        "property",
        "subject"
      ],
      "Bindings": [],
      "Error": ""
    },
    "instances": {
      "Vars": [
        "instance",
        "description"
      ],
      "Bindings": [],
      "Error": ""
    },
    "literals": {
      "Vars": [
        "property",
        "value"
      ],
      "Bindings": [
        {
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/name",
            "Lol": "Name"
          },
          "value": {
            "Type": "literal",
            "Value": "Transponierung",
            "Lol": "Transponierung"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/name",
            "Lol": "Name"
          },
          "value": {
            "Type": "literal",
            "Value": "transference",
            "Lol": "transference"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/name",
            "Lol": "Name"
          },
          "value": {
            "Type": "literal",
            "Value": "transposition",
            "Lol": "transposition"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/name",
            "Lol": "Name"
          },
          "value": {
            "Type": "literal",
            "Value": "trasposizione",
            "Lol": "trasposizione"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/description",
            "Lol": "Description"
          },
          "value": {
            "Type": "literal",
            "Value": "Veräusserung von Beteiligungsrechten durch eine Privatperson an ein Unternehmen, an dem sie zu mindestens 50 Prozent beteiligt ist.",
            "Lol": "Veräusserung von Beteiligungsrechten durch eine Privatperson an ein Unternehmen, an dem sie zu mindestens 50 Prozent beteiligt ist."
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/description",
            "Lol": "Description"
          },
          "value": {
            "Type": "literal",
            "Value": "Selling of participation rights by an individual to a company in which he or she holds a stake of at least 50%.",
            "Lol": "Selling of participation rights by an individual to a company in which he or she holds a stake of at least 50%."
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/description",
            "Lol": "Description"
          },
          "value": {
            "Type": "literal",
            "Value": "Vente de droits de participation par un particulier à une entreprise dont il détient au moins 50% des droits.",
            "Lol": "Vente de droits de participation par un particulier à une entreprise dont il détient au moins 50% des droits."
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/description",
            "Lol": "Description"
          },
          "value": {
            "Type": "literal",
            "Value": "Vendita di diritti di partecipazione da parte di un privato a un’impresa della quale detiene almeno una quota del 50 percento.",
            "Lol": "Vendita di diritti di partecipazione da parte di un privato a un’impresa della quale detiene almeno una quota del 50 percento."
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/dateModified",
            "Lol": "dateModified"
          },
          "value": {
            "Type": "literal",
            "Value": "2018-04-18T16:09:57.4500000Z",
            "Lol": "2018-04-18T16:09:57.4500000Z"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/identifier",
            "Lol": "Identifier"
          },
          "value": {
            "Type": "literal",
            "Value": "444990",
            "Lol": "444990"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/URL",
            "Lol": "URL"
          },
          "value": {
            "Type": "literal",
            "Value": "https://www.termdat.bk.admin.ch/entry/444990",
            "Lol": "https://www.termdat.bk.admin.ch/entry/444990"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/citation",
            "Lol": "citation"
          },
          "value": {
            "Type": "literal",
            "Value": "ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))",
            "Lol": "ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/citation",
            "Lol": "citation"
          },
          "value": {
            "Type": "literal",
            "Value": "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))",
            "Lol": "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))"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/citation",
            "Lol": "citation"
          },
          "value": {
            "Type": "literal",
            "Value": "AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))",
            "Lol": "AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/citation",
            "Lol": "citation"
          },
          "value": {
            "Type": "literal",
            "Value": "AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))",
            "Lol": "AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/position",
            "Lol": "position"
          },
          "value": {
            "Type": "literal",
            "Value": "1",
            "Lol": "1"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termNote",
            "Lol": "Term Note"
          },
          "value": {
            "Type": "literal",
            "Value": "EXP: auch \"Verkauf an sich selbst\"; gemäss geltendem Recht unterliegt dieser Tatbestand der Einkommenssteuer, wenn Beteiligungsrechte im Umfang von mindestens 5% veräussert werden; in der Praxis hat sich herausgestellt, dass diese 5-Prozent-Hürde nicht sinnvoll ist, da sie zu rein steuerplanerisch motivierten steuerfreien Aktienverkäufen in Millionenhöhe führen kann",
            "Lol": "EXP: auch \"Verkauf an sich selbst\"; gemäss geltendem Recht unterliegt dieser Tatbestand der Einkommenssteuer, wenn Beteiligungsrechte im Umfang von mindestens 5% veräussert werden; in der Praxis hat sich herausgestellt, dass diese 5-Prozent-Hürde nicht sinnvoll ist, da sie zu rein steuerplanerisch motivierten steuerfreien Aktienverkäufen in Millionenhöhe führen kann"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termNote",
            "Lol": "Term Note"
          },
          "value": {
            "Type": "literal",
            "Value": "EXP: \"sale to oneself\"; under current law, this act is subject to income tax if participation rights of at least 5% are sold; it has turned out in practice that this 5% threshold is unwise, as it can lead to tax-free equity \nsales worth millions that are triggered solely by tax planning considerations",
            "Lol": "EXP: \"sale to oneself\"; under current law, this act is subject to income tax if participation rights of at least 5% are sold; it has turned out in practice that this 5% threshold is unwise, as it can lead to tax-free equity \nsales worth millions that are triggered solely by tax planning considerations"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termNote",
            "Lol": "Term Note"
          },
          "value": {
            "Type": "literal",
            "Value": "EXP: «vente à soi-même»; le droit en vigueur précise que le produit de la vente est imposé uniquement si la personne physique cède au moins 5 % des droits qu'elle détient; la pratique a toutefois montré que ce seuil de 5 % n'était pas judicieux, car des ventes d'actions de plusieurs millions, motivées uniquement par des considérations liées à la planification fiscale, peuvent également être exonérées d'impôt",
            "Lol": "EXP: «vente à soi-même»; le droit en vigueur précise que le produit de la vente est imposé uniquement si la personne physique cède au moins 5 % des droits qu'elle détient; la pratique a toutefois montré que ce seuil de 5 % n'était pas judicieux, car des ventes d'actions de plusieurs millions, motivées uniquement par des considérations liées à la planification fiscale, peuvent également être exonérées d'impôt"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termNote",
            "Lol": "Term Note"
          },
          "value": {
            "Type": "literal",
            "Value": "EXP: la trasposizione è una «vendita a se stesso»; il diritto vigente prevede che l’utile derivante dalla vendita sia soggetto all’imposta sul reddito solo se la persona fisica vende almeno il 5% per cento dei diritti di partecipazione; in pratica però si è visto che questa soglia non è adeguata perché può indurre a vendite di azioni in esenzione d’imposta dell’ordine di milioni di franchi effettuate per una mera manovra di pianificazione fiscale",
            "Lol": "EXP: la trasposizione è una «vendita a se stesso»; il diritto vigente prevede che l’utile derivante dalla vendita sia soggetto all’imposta sul reddito solo se la persona fisica vende almeno il 5% per cento dei diritti di partecipazione; in pratica però si è visto che questa soglia non è adeguata perché può indurre a vendite di azioni in esenzione d’imposta dell’ordine di milioni di franchi effettuate per una mera manovra di pianificazione fiscale"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termNoteCitation",
            "Lol": "termNoteCitation"
          },
          "value": {
            "Type": "literal",
            "Value": "secondo AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))",
            "Lol": "secondo AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termNoteCitation",
            "Lol": "termNoteCitation"
          },
          "value": {
            "Type": "literal",
            "Value": "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))",
            "Lol": "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))"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termNoteCitation",
            "Lol": "termNoteCitation"
          },
          "value": {
            "Type": "literal",
            "Value": "nach ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))",
            "Lol": "nach ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termNoteCitation",
            "Lol": "termNoteCitation"
          },
          "value": {
            "Type": "literal",
            "Value": "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))",
            "Lol": "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))"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/descriptionCitation",
            "Lol": "descriptionCitation"
          },
          "value": {
            "Type": "literal",
            "Value": "secondo AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))",
            "Lol": "secondo AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/descriptionCitation",
            "Lol": "descriptionCitation"
          },
          "value": {
            "Type": "literal",
            "Value": "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))",
            "Lol": "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))"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/descriptionCitation",
            "Lol": "descriptionCitation"
          },
          "value": {
            "Type": "literal",
            "Value": "nach ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))",
            "Lol": "nach ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/descriptionCitation",
            "Lol": "descriptionCitation"
          },
          "value": {
            "Type": "literal",
            "Value": "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))",
            "Lol": "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))"
          }
        }
      ],
      "Error": ""
    },
    "outgoing": {
      "Vars": [
        "property",
        "object"
      ],
      "Bindings": [
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/ECON18",
            "Lol": "Wirtschaftsterminologie"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/inDefinedTermSet",
            "Lol": "inDefinedTermSet"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/terminology-office/ACH",
            "Lol": "Swiss Federal Administration"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/inDefinedTermSet",
            "Lol": "inDefinedTermSet"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/reliability-code/2",
            "Lol": "Linguistic/formal check completed"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/reliabilityCode",
            "Lol": "Reliability code"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/domain/19",
            "Lol": "LAW"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/domain/8",
            "Lol": "FINANCE"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/sub-domain/62",
            "Lol": "Taxes"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/sub-domain/148",
            "Lol": "Financial law and tax law"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/domain/12",
            "Lol": "ECONOMY"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        }
      ],
      "Error": ""
    },
    "pageClasses": {
      "Vars": [
        "class"
      ],
      "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": "Veräusserung von Beteiligungsrechten durch eine Privatperson an ein Unternehmen, an dem sie zu mindestens 50 Prozent beteiligt ist.",
            "Lol": "Veräusserung von Beteiligungsrechten durch eine Privatperson an ein Unternehmen, an dem sie zu mindestens 50 Prozent beteiligt ist."
          }
        },
        {
          "description": {
            "Type": "literal",
            "Value": "Selling of participation rights by an individual to a company in which he or she holds a stake of at least 50%.",
            "Lol": "Selling of participation rights by an individual to a company in which he or she holds a stake of at least 50%."
          }
        },
        {
          "description": {
            "Type": "literal",
            "Value": "Vente de droits de participation par un particulier à une entreprise dont il détient au moins 50% des droits.",
            "Lol": "Vente de droits de participation par un particulier à une entreprise dont il détient au moins 50% des droits."
          }
        },
        {
          "description": {
            "Type": "literal",
            "Value": "Vendita di diritti di partecipazione da parte di un privato a un’impresa della quale detiene almeno una quota del 50 percento.",
            "Lol": "Vendita di diritti di partecipazione da parte di un privato a un’impresa della quale detiene almeno una quota del 50 percento."
          }
        }
      ],
      "Error": ""
    },
    "pageTitle": {
      "Vars": [
        "title"
      ],
      "Bindings": [
        {
          "title": {
            "Type": "literal",
            "Value": "Transponierung",
            "Lol": "Transponierung"
          }
        },
        {
          "title": {
            "Type": "literal",
            "Value": "transference",
            "Lol": "transference"
          }
        },
        {
          "title": {
            "Type": "literal",
            "Value": "transposition",
            "Lol": "transposition"
          }
        },
        {
          "title": {
            "Type": "literal",
            "Value": "trasposizione",
            "Lol": "trasposizione"
          }
        }
      ],
      "Error": ""
    },
    "subclasses": {
      "Vars": [
        "subclass",
        "description"
      ],
      "Bindings": [],
      "Error": ""
    },
    "superclasses": {
      "Vars": [
        "superclass",
        "description"
      ],
      "Bindings": [],
      "Error": ""
    }
  }
}

About