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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Ganzer oder teilweiser Verzicht der Eidgenössischen Steuerverwaltung auf die zu entrichtende Steuer.

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

Attributes

Name
Steuererlass
Name
tax remission
Name
remise de l'impôt
Name
condono dell'imposta
Description
Ganzer oder teilweiser Verzicht der Eidgenössischen Steuerverwaltung auf die zu entrichtende Steuer.
Description
Acte par lequel l'Administration Fédérale des Contributions renonce totalement ou partiellement à percevoir l'impôt.
Description
Atto mediante il quale l'Amministrazione Federale delle contribuzioni rinuncia in tutto o in parte a riscuotere l'imposta.
dateModified
2025-11-18T08:57:15.3983910Z
Identifier
97116
URL
https://www.termdat.bk.admin.ch/entry/97116
citation
BG Mehrwertsteuer, Art. 64 Tit. (SR 641.20, Stand 2022-01)
citation
FA Value Added Tax, art. 64 tit. (SR 641.20, transl., status 2022-01)
citation
LF Taxe sur la valeur ajoutée, art. 64 tit. (RS 641.20, état 2022-01)
citation
LF Imposta sul valore aggiunto, art. 64 tit. (RS 641.20, stato 2022-01)
position
1
descriptionCitation
nach BG Mehrwertsteuer, Art. 92 Abs. 1 (SR 641.20, Stand 2004-12)
descriptionCitation
d'après LF Taxe sur la valeur ajoutée, art. 92 al. 1 (RS 641.20, état 2004-12)
descriptionCitation
secondo LF Imposta sul valore aggiunto, art. 92 cpv. 1 (RS 641.20, stato 2004-12)
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
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

property subject
seeAlso remit the tax
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.