{"id":28224,"date":"2025-11-21T19:00:00","date_gmt":"2025-11-21T18:00:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?p=28224"},"modified":"2026-01-28T01:08:09","modified_gmt":"2026-01-28T00:08:09","slug":"hauptsteuerdomizil-juristischer-personen","status":"publish","type":"post","link":"https:\/\/steuerportal.ch\/fr\/2025\/11\/hauptsteuerdomizil-juristischer-personen\/","title":{"rendered":"Hauptsteuerdomizil juristischer Personen"},"content":{"rendered":"<p class=\"is-style-subtitle\">&Uuml;berblick<\/p><p><strong>Eine Stunde kompakte Weiterbildung!<\/strong><\/p><p class=\"has-background\" style=\"background-color:#ffe8e8\"><em>Dieser Live-Anlass fand bereits statt<\/em>. <em>Abonnentinnen und Abonnenten der Steuer Revue finden eine Aufzeichnung sowie die entsprechende Pr&auml;sentation im Archiv<\/em>: <a href=\"https:\/\/steuerportal.ch\/fachmodule\/steuerrevue\/stream\/\">Steuer Revue &rarr; Webinar (Aufzeichnung und Pr&auml;sentation)<\/a><\/p><p class=\"has-gray-xlight-background-color has-background\"><em>Webinar der Zeitschrift Steuer Revue zum Thema Hauptsteuerdomizil juristischer Personen<\/em><br><strong>Termin:<\/strong> 27. Januar 2026, 12:30 Uhr <br><strong>Dauer: <\/strong>zirka 1 Stunde <br><strong>Referenten: <\/strong>Olivier Margraf und Stefan Oesterhelt<\/p><div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div><h2 class=\"wp-block-heading\" id=\"block-460e60f9-0cb4-45d5-95af-774df8cf0c6e\">Gekl&auml;rte und ungekl&auml;rte Fragestellungen f&uuml;r interkantonale Verh&auml;ltnisse<\/h2><p>In der bundesgerichtlichen Rechtsprechung traten in letzter Zeit vermehrt Steuerdomizilfragen auf, was einerseits Dynamik, in formeller Hinsicht teilweise aber auch Konfusion in die Thematik gebracht hat.<\/p><p>Am <strong>27.&nbsp;Januar 2026<\/strong> rekapitulieren Olivier Margraf und Stefan Oesterhelt die zentralen Entscheide, Entwicklungen und ihre Implikationen &ndash; mit Fokus auf juristische Personen &ndash; in einem rund <strong>60-min&uuml;tigen Webinar<\/strong>. Die Referenten beantworten gerne auch Ihre Fragen zum Thema.<\/p><p><\/p><div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div><div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\"><div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"432\" height=\"512\" src=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/11\/olivier_margraf-1.jpg\" alt=\"\" class=\"wp-image-28228\" srcset=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/11\/olivier_margraf-1.jpg 432w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/11\/olivier_margraf-1-236x280.jpg 236w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/11\/olivier_margraf-1-296x351.jpg 296w\" sizes=\"auto, (max-width: 432px) 100vw, 432px\" \/><figcaption class=\"wp-element-caption\">Olivier Margraf<\/figcaption><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p><strong>Olivier Margraf<\/strong><\/p>\n\n\n\n<p>Dr. iur., Bereichsleiter Recht + Spezialsteuern, Steuerverwaltung Kanton Thurgau<\/p>\n<\/div>\n<\/div><div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\"><div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"228\" height=\"292\" src=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/11\/stefan_oesterhelt.jpg\" alt=\"\" class=\"wp-image-28229\" srcset=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/11\/stefan_oesterhelt.jpg 228w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/11\/stefan_oesterhelt-219x280.jpg 219w\" sizes=\"auto, (max-width: 228px) 100vw, 228px\" \/><figcaption class=\"wp-element-caption\">Stefan Oesterhelt<\/figcaption><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p><strong>Stefan Oesterhelt<\/strong><\/p>\n\n\n\n<p>Rechtsanwalt, LL. M., dipl. Steuerexperte, Homburger<\/p>\n<\/div>\n<\/div><div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Am 27. Januar 2026 um 12:30 Uhr findet das n\u00e4chste Steuer-Revue-Webinar statt. Dieses Mal mit Olivier Margraf und Stefan Oesterhelt. Behandelt wird das Thema Hauptsteuerdomizil juristischer Personen. Jetzt kostenlos anmelden!<\/p>\n","protected":false},"author":70,"featured_media":15923,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178],"tags":[],"class_list":["post-28224","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-in-eigener-sache"],"acf":[],"user":{"data":{"ID":"70","user_login":"Redaktion","user_pass":"$P$BRQHSSmlQYBmqmsH8c9T5ou9KiUVc41","user_nicename":"steuerportal-news","user_email":"info@steuerportal.ch","user_url":"https:\/\/steuerportal.ch","user_registered":"2019-12-06 23:03:38","user_activation_key":"","user_status":"0","display_name":"Steuerportal News"},"ID":70,"caps":{"author":true,"editor":true},"cap_key":"wp_capabilities","roles":["author","editor"],"allcaps":{"upload_files":true,"edit_posts":true,"edit_published_posts":true,"publish_posts":true,"read":true,"level_2":true,"level_1":true,"level_0":true,"delete_posts":true,"delete_published_posts":true,"edit_sht_proarticle":true,"delete_sht_proarticle":true,"read_sht_proarticle":true,"publish_sht_proarticle":true,"edit_sht_proarticles":true,"delete_sht_proarticles":true,"read_sht_proarticles":true,"publish_sht_proarticles":true,"backend_access":true,"delete_others_posts":true,"delete_private_posts":true,"edit_others_posts":true,"edit_private_posts":true,"read_private_posts":true,"edit_others_sht_proarticles":false,"manage_ip_ranges":false,"moderate_comments":true,"manage_categories":true,"manage_links":true,"unfiltered_html":true,"edit_pages":true,"level_7":true,"level_6":true,"level_5":true,"level_4":true,"level_3":true,"edit_others_pages":true,"edit_published_pages":true,"publish_pages":true,"delete_pages":true,"delete_others_pages":true,"delete_published_pages":true,"delete_private_pages":true,"edit_private_pages":true,"read_private_pages":true,"edit_sht_fachmodul":true,"delete_sht_fachmodul":true,"read_sht_fachmodul":true,"publish_sht_fachmodul":true,"edit_sht_fachmoduls":true,"delete_sht_fachmoduls":true,"read_sht_fachmoduls":true,"publish_sht_fachmoduls":true,"edit_sht_promodule":true,"delete_sht_promodule":true,"read_sht_promodule":true,"publish_sht_promodule":true,"edit_sht_promodules":true,"delete_sht_promodules":true,"read_sht_promodules":true,"publish_sht_promodules":true,"edit_sht_event":true,"delete_sht_event":true,"read_sht_event":true,"publish_sht_event":true,"edit_sht_events":true,"delete_sht_events":true,"read_sht_events":true,"publish_sht_events":true,"submit_sht_event":true,"edit_sht_book":true,"delete_sht_book":true,"read_sht_book":true,"publish_sht_book":true,"edit_sht_books":true,"delete_sht_books":true,"read_sht_books":true,"publish_sht_books":true,"edit_sht_downloadcode":true,"delete_sht_downloadcode":true,"read_sht_downloadcode":true,"publish_sht_downloadcode":true,"edit_sht_downloadcodes":true,"delete_sht_downloadcodes":true,"read_sht_downloadcodes":true,"publish_sht_downloadcodes":true,"wpseo_bulk_edit":true,"wpseo_edit_advanced_metadata":true,"author":true,"editor":true},"filter":null},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hauptsteuerdomizil juristischer Personen &#8226; steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/2025\/11\/hauptsteuerdomizil-juristischer-personen\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hauptsteuerdomizil juristischer Personen &#8226; steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Am 27. 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