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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . }

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

Attributes

Name
indirekter Besitzer
Name
indirect owner
Name
proprietario indiretto
dateModified
2022-04-11T12:33:03.1670000Z
Identifier
96586
URL
https://www.termdat.bk.admin.ch/entry/96586
citation
FCh, Terminology Section, 2021
citation
MWST-Branchen-Info, 14 Finanzbereich, Verwaltungsaufgaben ([Internet, 2021-03-30](https://tinyurl.com/36uvrf8u))
citation
Info IVA Settore, 14 Finanza, Compiti di gestione ([Internet, 2021-03-30](https://tinyurl.com/36uvrf8u))
position
1
Term Note
USG: suggestion
Term Note
DOM: Immobilienfonds; EXP: als indirekter Besitzer gilt, wer über mindestens zwei Drittel des Kapitals und der Stimmen an einer AG verfügt, welche als Eigentümerin einer Liegenschaft im Grundbuch eingetragen ist (Art. 59 Abs. 1 Bst. b KAG)
Term Note
DOM: fonds immobiliers; EXP: est réputé être en possession indirecte celui qui possède au moins deux tiers du capital et des voix d’une société anonyme, laquelle est inscrite au registre foncier en qualité de propriétaire d’un bien immobilier (art. 59, al. 1, let. b, LPCC)
Term Note
DOM: fondi immobiliari; EXP: è considerato proprietario indiretto chi possiede almeno due terzi del capitale e dei diritti di voto di una società anonima iscritta come proprietaria di un immobile nel registro fondiario (art. 59 cpv. 1 lett. b LICol)
termNoteCitation
MWST-Branchen-Info, 14 Finanzbereich, Verwaltungsaufgaben ([Internet, 2021-03-30](https://tinyurl.com/36uvrf8u))
termNoteCitation
Info IVA Settore, 14 Finanza, Compiti di gestione ([Internet, 2021-03-30](https://tinyurl.com/36uvrf8u))
termNoteCitation
Info TVA Secteur, 14 Finance, Tâches de gestion ([Internet, 2021-03-30](https://tinyurl.com/36uvrf8u))
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
inDefinedTermSet Terminologie der Mehrwertsteuer
inDefinedTermSet Swiss Federal Administration
has part être en possession indirecte
Reliability code Checked by specialist
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
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.