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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Alle Vermögenswerte, die ausschliesslich oder vorwiegend privat genutzt werden.

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

Attributes

Name
SP
Description
Alle Vermögenswerte, die ausschliesslich oder vorwiegend privat genutzt werden.
Description
Things of present of future value owned by an individual or household.
Description
Ensemble des biens qui servent entièrement ou de manière prépondérante à des fins privées.
Description
Insieme dei beni utilizzati esclusivamente o prevalentemente a scopo privato.
citation
GR, Delimitazione fra sostanza commerciale (SC) e sostanza privata (SP). Metodo della preponderanza, 2011-01-01 ([Internet, 2020-12-09](https://www.gr.ch/DE/institutionen/verwaltung/dfg/stv/Praxisfestlegungen/018-02-01-i.pdf))
position
1
Linguistic Context
Secondo il principio della preponderanza gli oggetti ad uso misto, che servono interamente o in misura preponderante all'attività lucrativa indipendente, vengono assegnati nella loro totalità alla sostanza commerciale [...]. Per contro gli oggetti non utilizzati prevalentemente a fini commerciali rientrano nella sostanza privata, anche se in parte vengono impiegati a scopi commerciali.
Term Note
EXP: z. B. Schmuck, Kleidung und Wohnungseinrichtungsgegenstände
termNoteCitation
nach SO, Steuern > Einkommenssteuer > Steuerbare Einkünfte aus selbständiger Erwerbstätigkeit > § 24 Nr. 2 ([Internet, 2020-12-09](https://steuerbuch.so.ch/steuern/einkommenssteuer/steuerbare-einkuenfte-aus-selbstaendiger-erwerbstaetigkeit/24-nr-2/))
descriptionCitation
Investopedia, What Is an Asset? ([Internet, 2021-02-26](https://www.investopedia.com/ask/answers/12/what-is-an-asset.asp))
descriptionCitation
nach SO, Steuern > Einkommenssteuer > Steuerbare Einkünfte aus selbständiger Erwerbstätigkeit > § 24 Nr. 2 ([Internet, 2020-12-09](https://steuerbuch.so.ch/steuern/einkommenssteuer/steuerbare-einkuenfte-aus-selbstaendiger-erwerbstaetigkeit/24-nr-2/))
descriptionCitation
d'après BE, TaxInfo, Objets d'art - fortune privée ou fortune commerciale?, 2011-11-14 ([Internet, 2020-12-09](http://www.taxinfo.sv.fin.be.ch/taxinfo/display/taxinfofr/Objets+d%27art+-+fortune+priv%C3%A9e+ou+fortune+commerciale%3F))
descriptionCitation
secondo GR, Delimitazione fra sostanza commerciale (SC) e sostanza privata (SP). Metodo della preponderanza, 2011-01-01 ([Internet, 2020-12-09](https://www.gr.ch/DE/institutionen/verwaltung/dfg/stv/Praxisfestlegungen/018-02-01-i.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: No results found.
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
has part personal assets
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.