{"id":29945,"date":"2026-05-27T00:00:00","date_gmt":"2026-05-26T22:00:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?p=29945"},"modified":"2026-05-28T10:09:55","modified_gmt":"2026-05-28T08:09:55","slug":"ahv-pflicht-bei-teilhabern-auslaendischer-personengesellschaften","status":"publish","type":"post","link":"https:\/\/steuerportal.ch\/fr\/2026\/05\/ahv-pflicht-bei-teilhabern-auslaendischer-personengesellschaften\/","title":{"rendered":"AHV-Pflicht bei Teilhabern ausl\u00e4ndischer Personengesellschaften"},"content":{"rendered":"<p class=\"is-style-subtitle wp-block-paragraph\">&Uuml;berblick<\/p><p class=\"wp-block-paragraph\"><strong>Eine Stunde kompakte Weiterbildung!<\/strong><\/p><p class=\"has-gray-xlight-background-color has-background wp-block-paragraph\"><em>Webinar der Zeitschrift Steuer Revue zum Thema: <\/em><br><em>AHV-Pflicht bei Teilhabern ausl&auml;ndischer Personengesellschaften<\/em><br><strong>Termin:<\/strong> 23. Juni 2026, 11:00 Uhr <br><strong>Dauer: <\/strong>zirka 1 Stunde <br><strong>Referentinnen: <\/strong>Miriam K&auml;mpf und Tanja Niederer<\/p><div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div><h2 class=\"wp-block-heading\" id=\"block-ff3a23bd-8ca0-4755-80f4-6bd7958881e3\">Analysen, Fallbeispiele und Handlungsempfehlungen zu Konstellationen mit und ohne gleichzeitiger Erwerbst&auml;tigkeit in der Schweiz<\/h2><p class=\"wp-block-paragraph\">Die sozialversicherungsrechtliche Behand&shy;lung von Einkommen aus ausl&auml;ndischen Personengesellschaften bringt f&uuml;r in der Schweiz wohnhafte Teilhaber oftmals b&ouml;se &Uuml;berraschungen mit sich. Insbesondere auch deshalb, weil die Schweiz &ndash;&nbsp;im Gegensatz zu den meisten europ&auml;ischen L&auml;ndern&nbsp;&ndash; keine Beitragsbemessungsobergrenze kennt. Im Fokus stehen namentlich Beteiligungen an deutschen <em>Kommanditgesellschaften&nbsp;(KG)<\/em> und <em>GmbH&#8198;&amp;&#8198;Co.&#8198;KG<\/em> sowie die daraus resultierende Beitragspflicht der Gesellschafter in der Schweiz.<\/p><p class=\"wp-block-paragraph\">Am <strong>23.&nbsp;Juni 2026<\/strong> nehmen Miriam K&auml;mpf und Tanja Niederer ihren in der <strong>Steuer&nbsp;Revue 6\/2026 <\/strong>erschienenen Fachbeitrag in einem rund <strong>60&#8209;min&uuml;tigen Webinar<\/strong> auf. Sie beleuchten Konstellationen mit und ohne gleichzeitiger Erwerbst&auml;tigkeit in der Schweiz und erg&auml;nzen ihre Analyse mit konkreten Handlungsempfehlungen.<\/p><p class=\"wp-block-paragraph\"><\/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-79fb870f 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=\"1034\" height=\"1291\" src=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/05\/kaempf_miriam-1.jpg\" alt=\"\" class=\"wp-image-29961\" srcset=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/05\/kaempf_miriam-1.jpg 1034w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/05\/kaempf_miriam-1-700x874.jpg 700w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/05\/kaempf_miriam-1-820x1024.jpg 820w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/05\/kaempf_miriam-1-768x959.jpg 768w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/05\/kaempf_miriam-1-224x280.jpg 224w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/05\/kaempf_miriam-1-628x784.jpg 628w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/05\/kaempf_miriam-1-296x370.jpg 296w\" sizes=\"auto, (max-width: 1034px) 100vw, 1034px\" \/><figcaption class=\"wp-element-caption\">Miriam K&auml;mpf<\/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 class=\"wp-block-paragraph\"><strong>Miriam K&auml;mpf<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rechtsanw&auml;ltin und dipl.&nbsp;Steuerexpertin,<br>Homburger&nbsp;AG, Z&uuml;rich<\/p>\n<\/div>\n<\/div><div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-79fb870f 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=\"1039\" height=\"1299\" src=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/05\/niederer_tanja-1.jpg\" alt=\"\" class=\"wp-image-29962\" srcset=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/05\/niederer_tanja-1.jpg 1039w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/05\/niederer_tanja-1-700x875.jpg 700w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/05\/niederer_tanja-1-819x1024.jpg 819w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/05\/niederer_tanja-1-768x960.jpg 768w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/05\/niederer_tanja-1-224x280.jpg 224w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/05\/niederer_tanja-1-628x785.jpg 628w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/05\/niederer_tanja-1-296x370.jpg 296w\" sizes=\"auto, (max-width: 1039px) 100vw, 1039px\" \/><figcaption class=\"wp-element-caption\">Tanja Niederer<\/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 class=\"wp-block-paragraph\"><strong>Tanja Niederer<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rechtsanw&auml;ltin, Homburger AG, Z&uuml;rich<\/p>\n<\/div>\n<\/div><div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div><h2 class=\"wp-block-heading\" id=\"block-ad907553-2983-4948-a7ec-dc8af8b97ac2\">Jetzt anmelden!<\/h2><div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\"><strong>Die Teilnahme ist im Abonnementspreis der Steuer Revue&nbsp;inbegriffen.<\/strong><\/p>\n\n\n\n<details class=\"wp-block-details has-primary-bright-color has-text-color has-link-color wp-elements-54ec05dbac1622352864ddcfb39c262a is-layout-flow wp-block-details-is-layout-flow\"><summary>Sie verf&uuml;gen nicht &uuml;ber ein Abonnement der Steuer Revue? <\/summary>\n<p class=\"has-gray-color has-text-color has-link-color wp-elements-c8c9f8bfd81f5971cbaf1c1221b70ad7 wp-block-paragraph\">Klicken Sie bei der entsprechenden Frage im Anmeldeformular unten auf <em>Nein <\/em>und w&auml;hlen Sie eine der angebotenen Optionen (Kennenlern-Abo oder Einzelbuchung dieses Webinars).<\/p>\n<\/details>\n<\/div><script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof 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gform.doHook(\"filter\",o,arguments)},removeAction:function(o,r){gform.removeHook(\"action\",o,r)},removeFilter:function(o,r,e){gform.removeHook(\"filter\",o,r,e)},addHook:function(o,r,e,t,n){null==gform.hooks[o][r]&&(gform.hooks[o][r]=[]);var d=gform.hooks[o][r];null==n&&(n=r+\"_\"+d.length),gform.hooks[o][r].push({tag:n,callable:e,priority:t=null==t?10:t})},doHook:function(r,o,e){var t;if(e=Array.prototype.slice.call(e,1),null!=gform.hooks[r][o]&&((o=gform.hooks[r][o]).sort(function(o,r){return o.priority-r.priority}),o.forEach(function(o){\"function\"!=typeof(t=o.callable)&&(t=window[t]),\"action\"==r?t.apply(null,e):e[0]=t.apply(null,e)})),\"filter\"==r)return e[0]},removeHook:function(o,r,t,n){var e;null!=gform.hooks[o][r]&&(e=(e=gform.hooks[o][r]).filter(function(o,r,e){return!!(null!=n&&n!=o.tag||null!=t&&t!=o.priority)}),gform.hooks[o][r]=e)}});\n<\/script><div class=\"gf_browser_gecko gform_wrapper gform_legacy_markup_wrapper gform-theme--no-framework\" data-form-theme=\"legacy\" data-form-index=\"0\" id=\"gform_wrapper_59\" style=\"display:none\">\n                        <div class=\"gform_heading\">\n                            <p class=\"gform_description\"><\/p>\n                        <\/div><form method=\"post\" enctype=\"multipart\/form-data\" id=\"gform_59\" action=\"\/fr\/wp-json\/wp\/v2\/posts\/29945\" data-formid=\"59\" novalidate>\n                        <div class=\"gform-body gform_body\"><ul id=\"gform_fields_59\" class=\"gform_fields top_label form_sublabel_below description_below validation_below\"><li id=\"field_59_29\" class=\"gfield gfield--type-honeypot gform_validation_container field_sublabel_below gfield--has-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_59_29\">LinkedIn<\/label><div class=\"ginput_container\"><input name=\"input_29\" id=\"input_59_29\" type=\"text\" value=\"\" autocomplete=\"new-password\"><\/div><div class=\"gfield_description\" id=\"gfield_description_59_29\">Ce champ n&rsquo;est utilis&eacute; qu&rsquo;&agrave; des fins de validation et devrait rester inchang&eacute;.<\/div><\/li><li id=\"field_59_28\" class=\"gfield gfield--type-name gfield--input-type-name gfield--width-full gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label gfield_label_before_complex\">Name<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class=\"ginput_complex ginput_container ginput_container--name no_prefix has_first_name no_middle_name has_last_name no_suffix gf_name_has_2 ginput_container_name gform-grid-row\" id=\"input_59_28\">\n                            \n                            <span id=\"input_59_28_3_container\" class=\"name_first gform-grid-col gform-grid-col--size-auto\">\n                                                    <input type=\"text\" name=\"input_28.3\" id=\"input_59_28_3\" value=\"\" aria-required=\"true\">\n                                                    <label for=\"input_59_28_3\" class=\"gform-field-label gform-field-label--type-sub \">Pr&eacute;nom<\/label>\n                                                <\/span>\n                            \n                            <span id=\"input_59_28_6_container\" class=\"name_last gform-grid-col gform-grid-col--size-auto\">\n                                                    <input type=\"text\" name=\"input_28.6\" id=\"input_59_28_6\" value=\"\" aria-required=\"true\">\n                                                    <label for=\"input_59_28_6\" class=\"gform-field-label gform-field-label--type-sub \">Nom<\/label>\n                                                <\/span>\n                            \n                        <\/div><\/li><li id=\"field_59_2\" class=\"gfield gfield--type-email gfield--input-type-email gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_59_2\">Ihre E-Mail-Adresse<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class=\"ginput_container ginput_container_email\">\n                            <input name=\"input_2\" id=\"input_59_2\" type=\"email\" value=\"\" class=\"large\" aria-required=\"true\" aria-invalid=\"false\">\n                        <\/div><\/li><li id=\"field_59_4\" class=\"gfield gfield--type-text gfield--input-type-text gfield--width-full field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_59_4\">Firma\/Organisation<\/label><div class=\"ginput_container ginput_container_text\"><input name=\"input_4\" id=\"input_59_4\" type=\"text\" value=\"\" class=\"large\" aria-invalid=\"false\"><\/div><\/li><li id=\"field_59_6\" class=\"gfield gfield--type-radio gfield--type-choice gfield--input-type-radio gfield--width-full gfield_contains_required field_sublabel_below gfield--has-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\">Sind Sie Abonnent*in der Steuer Revue?<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class=\"ginput_container ginput_container_radio\"><ul class=\"gfield_radio\" id=\"input_59_6\">\n\t\t\t<li class=\"gchoice gchoice_59_6_0\">\n\t\t\t\t<input name=\"input_6\" type=\"radio\" value=\"Ja (Einzel- oder Firmenabo)\" checked id=\"choice_59_6_0\">\n\t\t\t\t<label for=\"choice_59_6_0\" id=\"label_59_6_0\" class=\"gform-field-label gform-field-label--type-inline\">Ja (Einzel- oder Firmenabo)<\/label>\n\t\t\t<\/li>\n\t\t\t<li class=\"gchoice gchoice_59_6_1\">\n\t\t\t\t<input name=\"input_6\" type=\"radio\" value=\"Nein\" id=\"choice_59_6_1\">\n\t\t\t\t<label for=\"choice_59_6_1\" id=\"label_59_6_1\" class=\"gform-field-label gform-field-label--type-inline\">Nein<\/label>\n\t\t\t<\/li><\/ul><\/div><div class=\"gfield_description\" id=\"gfield_description_59_6\">F&uuml;r die kostenlose Teilnahme ist ein aktives Abonnement der Steuer Revue erforderlich.<\/div><\/li><li id=\"field_59_5\" class=\"gfield gfield--type-hidden gfield--input-type-hidden gfield--width-full gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><div class=\"ginput_container ginput_container_text\"><input name=\"input_5\" id=\"input_59_5\" type=\"hidden\" class=\"gform_hidden\" aria-invalid=\"false\" value=\"\"><\/div><\/li><li id=\"field_59_10\" class=\"gfield gfield--type-product gfield--type-choice gfield--input-type-radio gfield--width-full gfield_price gfield_price_59_10 gfield_product_59_10 gfield_contains_required field_sublabel_below gfield--has-description field_description_above field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\">Sie sind nicht Abonnent*in, m&ouml;chten aber dennoch teilnehmen?<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class=\"gfield_description\" id=\"gfield_description_59_10\">Sie k&ouml;nnen jetzt ein Abo abschliessen oder Ihre Teilnahme an diesem Webinar einzeln buchen. <a href=\"https:\/\/steuerportal.ch\/fachmodule\/steuerrevue\/info\/\" target=\"_blank\" rel=\"noopener\">Mehr zum Steuer-Revue-Abonnement erfahren Sie hier<\/a><\/div><div class=\"ginput_container ginput_container_radio\"><ul class=\"gfield_radio\" id=\"input_59_10\">\n\t\t\t<li class=\"gchoice gchoice_59_10_0\">\n\t\t\t\t<input name=\"input_10\" type=\"radio\" value=\"Jahresabonnement der Steuer Revue, CHF 287 (print und digital)|287\" checked id=\"choice_59_10_0\">\n\t\t\t\t<label for=\"choice_59_10_0\" id=\"label_59_10_0\" class=\"gform-field-label gform-field-label--type-inline\">Jahresabonnement der Steuer Revue, CHF 287 (print und digital)<\/label>\n\t\t\t<\/li>\n\t\t\t<li class=\"gchoice gchoice_59_10_1\">\n\t\t\t\t<input name=\"input_10\" type=\"radio\" value=\"Jahresabonnement der Steuer Revue, CHF 267 (digital)|267\" id=\"choice_59_10_1\">\n\t\t\t\t<label for=\"choice_59_10_1\" id=\"label_59_10_1\" class=\"gform-field-label gform-field-label--type-inline\">Jahresabonnement der Steuer Revue, CHF 267 (digital)<\/label>\n\t\t\t<\/li>\n\t\t\t<li class=\"gchoice gchoice_59_10_2\">\n\t\t\t\t<input name=\"input_10\" type=\"radio\" value=\"Dieses Webinar einzeln buchen, CHF 89.00|89\" id=\"choice_59_10_2\">\n\t\t\t\t<label for=\"choice_59_10_2\" id=\"label_59_10_2\" class=\"gform-field-label gform-field-label--type-inline\">Dieses Webinar einzeln buchen, CHF 89.00<\/label>\n\t\t\t<\/li><\/ul><\/div><\/li><li id=\"field_59_16\" class=\"gfield gfield--type-textarea gfield--input-type-textarea gfield--width-full gfield_contains_required field_sublabel_below gfield--has-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_59_16\">Rechnungsadresse<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class=\"ginput_container ginput_container_textarea\"><textarea name=\"input_16\" id=\"input_59_16\" class=\"textarea large\" aria-describedby=\"gfield_description_59_16\" aria-required=\"true\" aria-invalid=\"false\" rows=\"10\" cols=\"50\"><\/textarea><\/div><div class=\"gfield_description\" id=\"gfield_description_59_16\">Bitte tragen Sie hier Ihre komplette Rechnungsadresse ein. Sollte die Lieferadresse abweichen, vermerken Sie die Lieferadresse ebenfalls. <\/div><\/li><li id=\"field_59_22\" class=\"gfield gfield--type-section gfield--input-type-section gsection field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><h2 class=\"gsection_title\"><\/h2><\/li><li id=\"field_59_3\" class=\"gfield gfield--type-textarea gfield--input-type-textarea field_sublabel_below gfield--has-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_59_3\">Haben Sie Fragen an die Referierenden?<\/label><div class=\"ginput_container ginput_container_textarea\"><textarea name=\"input_3\" id=\"input_59_3\" class=\"textarea large\" aria-describedby=\"gfield_description_59_3\" aria-invalid=\"false\" rows=\"10\" cols=\"50\"><\/textarea><\/div><div class=\"gfield_description\" id=\"gfield_description_59_3\">Die Fragen werden weitergeleitet und nach M&ouml;glichkeit von unseren Experten behandelt. Bitte beachten Sie, dass u. U. nicht alle Fragen beantwortet werden k&ouml;nnen.<\/div><\/li><li id=\"field_59_27\" class=\"gfield gfield--type-radio gfield--type-choice gfield--input-type-radio gfield--width-full gfield_contains_required field_sublabel_below gfield--has-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\">M&ouml;chten Sie nach dem Webinar eine Teilnahmebest&auml;tigung erhalten<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class=\"ginput_container ginput_container_radio\"><ul class=\"gfield_radio\" id=\"input_59_27\">\n\t\t\t<li class=\"gchoice gchoice_59_27_0\">\n\t\t\t\t<input name=\"input_27\" type=\"radio\" value=\"Nicht n&ouml;tig\" checked id=\"choice_59_27_0\">\n\t\t\t\t<label for=\"choice_59_27_0\" id=\"label_59_27_0\" class=\"gform-field-label gform-field-label--type-inline\">Nicht n&ouml;tig<\/label>\n\t\t\t<\/li>\n\t\t\t<li class=\"gchoice gchoice_59_27_1\">\n\t\t\t\t<input name=\"input_27\" type=\"radio\" value=\"Ja\" id=\"choice_59_27_1\">\n\t\t\t\t<label for=\"choice_59_27_1\" id=\"label_59_27_1\" class=\"gform-field-label gform-field-label--type-inline\">Ja<\/label>\n\t\t\t<\/li><\/ul><\/div><div class=\"gfield_description\" id=\"gfield_description_59_27\">1h Weiterbildungsnachweis.\nSie m&uuml;ssen mit Ihrem vollst&auml;ndigen Namen angemeldet sein, damit eine g&uuml;ltige Best&auml;tigung ausgestellt werden kann.<\/div><\/li><li id=\"field_59_19\" class=\"gfield gfield--type-section gfield--input-type-section gsection field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><h2 class=\"gsection_title\"><\/h2><\/li><li id=\"field_59_17\" class=\"gfield gfield--type-total gfield--input-type-total gfield--width-full gfield_price gfield_price_59_ gfield_total gfield_total_59_ field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\" aria-atomic=\"true\" aria-live=\"polite\"><label class=\"gfield_label gform-field-label\" for=\"input_59_17\">Summe Ihrer kostenpflichtigen Anmeldung:<\/label><div class=\"ginput_container ginput_container_total\">\n\t\t\t\t\t\t\t<span class=\"ginput_total ginput_total_59\">CHF 0.00<\/span>\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"input_17\" id=\"input_59_17\" class=\"gform_hidden\">\n\t\t\t\t\t\t<\/div><\/li><li id=\"field_59_20\" class=\"gfield gfield--type-consent gfield--type-choice gfield--input-type-consent gfield--width-full gfield_contains_required field_sublabel_below gfield--has-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label gfield_label_before_complex\">Einwilligung<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class=\"ginput_container ginput_container_consent\"><input name=\"input_20.1\" id=\"input_59_20_1\" type=\"checkbox\" value=\"1\" aria-describedby=\"gfield_consent_description_59_20\" aria-required=\"true\" aria-invalid=\"false\"> <label class=\"gform-field-label gform-field-label--type-inline gfield_consent_label\" for=\"input_59_20_1\">Ich stimme den Kosten und Teilnahmebedingungen zu.<\/label><input type=\"hidden\" name=\"input_20.2\" value=\"Ich stimme den Kosten und Teilnahmebedingungen zu.\" class=\"gform_hidden\"><input type=\"hidden\" name=\"input_20.3\" value=\"68\" class=\"gform_hidden\"><\/div><div class=\"gfield_description gfield_consent_description\" id=\"gfield_consent_description_59_20\" tabindex=\"0\">Der aufgef&uuml;hrte Betrag wird Ihnen in Rechnung gestellt (bei Abonnementen ggf. pro rata) und ist innerhalb von 30 Tagen zu begleichen. Die Veranstaltung wird mit der Webinarl&ouml;sung von Microsoft Teams durchgef&uuml;hrt. <br>\n<a href=\"https:\/\/steuerportal.ch\/technische-hinweise\/\" target=\"_blank\" rel=\"noopener\">Technische Hinweise und Datenschutz<\/a><\/div><\/li><li id=\"field_59_23\" class=\"gfield gfield--type-consent gfield--type-choice gfield--input-type-consent gfield--width-full gfield_contains_required field_sublabel_below gfield--has-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label gfield_label_before_complex\">Einwilligung<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class=\"ginput_container ginput_container_consent\"><input name=\"input_23.1\" id=\"input_59_23_1\" type=\"checkbox\" value=\"1\" aria-describedby=\"gfield_consent_description_59_23\" aria-required=\"true\" aria-invalid=\"false\"> <label class=\"gform-field-label gform-field-label--type-inline gfield_consent_label\" for=\"input_59_23_1\">Ich stimme den Teilnahmebedingungen zu.<\/label><input type=\"hidden\" name=\"input_23.2\" value=\"Ich stimme den Teilnahmebedingungen zu.\" class=\"gform_hidden\"><input type=\"hidden\" name=\"input_23.3\" value=\"68\" class=\"gform_hidden\"><\/div><div class=\"gfield_description gfield_consent_description\" id=\"gfield_consent_description_59_23\" tabindex=\"0\">Nur Abonnentinnen und Abonnenten der Steuer Revue k&ouml;nnen kostenlos an diesem Webinar teilnehmen. Die Veranstaltung wird mit der Webinarl&ouml;sung von Microsoft Teams durchgef&uuml;hrt. <br>\n<a href=\"https:\/\/steuerportal.ch\/technische-hinweise\/\" target=\"_blank\" rel=\"noopener\">Technische Hinweise und Datenschutz<\/a><\/div><\/li><li id=\"field_59_18\" class=\"gfield gfield--type-total gfield--input-type-total gfield--width-full gfield_price gfield_price_59_ gfield_total gfield_total_59_ field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\" aria-atomic=\"true\" aria-live=\"polite\"><label class=\"gfield_label gform-field-label\" for=\"input_59_18\">Dieses Webinar ist f&uuml;r Abonnentinnen und Abonnenten der Steuer Revue kostenlos<\/label><div class=\"ginput_container ginput_container_total\">\n\t\t\t\t\t\t\t<span class=\"ginput_total ginput_total_59\">CHF 0.00<\/span>\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"input_18\" id=\"input_59_18\" class=\"gform_hidden\">\n\t\t\t\t\t\t<\/div><\/li><\/ul><\/div>\n        <div class=\"gform-footer gform_footer top_label\"> <input type=\"submit\" id=\"gform_submit_button_59\" class=\"gform_button button\" onclick=\"gform.submission.handleButtonClick(this);\" data-submission-type=\"submit\" value=\"Jetzt anmelden\"> \n            <input type=\"hidden\" class=\"gform_hidden\" name=\"gform_submission_method\" data-js=\"gform_submission_method_59\" value=\"postback\">\n            <input type=\"hidden\" class=\"gform_hidden\" name=\"gform_theme\" data-js=\"gform_theme_59\" id=\"gform_theme_59\" value=\"legacy\">\n            <input type=\"hidden\" class=\"gform_hidden\" name=\"gform_style_settings\" data-js=\"gform_style_settings_59\" id=\"gform_style_settings_59\" value='{\"inputPrimaryColor\":\"#204ce5\"}'>\n            <input type=\"hidden\" class=\"gform_hidden\" name=\"is_submit_59\" value=\"1\">\n            <input type=\"hidden\" class=\"gform_hidden\" name=\"gform_submit\" value=\"59\">\n            \n            <input type=\"hidden\" class=\"gform_hidden\" name=\"gform_currency\" data-currency=\"CHF\" value=\"UWm89U8vIkxVKTQOsjTRnAsOo+X+LYBbNtkS00KMVuKwaxz0x0iWHD9U2MDoUWW9a0kaZvXJ664jowgYrbelh7s1GE1zzge7cPQZpRd2CHaa490=\">\n            <input type=\"hidden\" class=\"gform_hidden\" name=\"gform_unique_id\" value=\"\">\n            <input type=\"hidden\" class=\"gform_hidden\" name=\"state_59\" value=\"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\">\n            <input type=\"hidden\" autocomplete=\"off\" class=\"gform_hidden\" name=\"gform_target_page_number_59\" id=\"gform_target_page_number_59\" value=\"0\">\n            <input type=\"hidden\" autocomplete=\"off\" class=\"gform_hidden\" name=\"gform_source_page_number_59\" id=\"gform_source_page_number_59\" value=\"1\">\n            <input type=\"hidden\" name=\"gform_field_values\" value=\"\">\n            \n        <\/div>\n                        <\/form>\n                        <\/div><script>\ngform.initializeOnLoaded( function() {gformInitSpinner( 59, 'data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7', true );jQuery('#gform_ajax_frame_59').on('load',function(){var contents = jQuery(this).contents().find('*').html();var is_postback = contents.indexOf('GF_AJAX_POSTBACK') >= 0;if(!is_postback){return;}var form_content = jQuery(this).contents().find('#gform_wrapper_59');var is_confirmation = jQuery(this).contents().find('#gform_confirmation_wrapper_59').length > 0;var is_redirect = contents.indexOf('gformRedirect(){') >= 0;var is_form = form_content.length > 0 && ! 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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-29945","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 v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>AHV-Pflicht bei Teilhabern ausl\u00e4ndischer Personengesellschaften &#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\/2026\/05\/ahv-pflicht-bei-teilhabern-auslaendischer-personengesellschaften\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AHV-Pflicht bei Teilhabern ausl\u00e4ndischer Personengesellschaften &#8226; steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Am 23. Juni 2026 um 11:00 Uhr findet das n\u00e4chste Steuer-Revue-Webinar statt. Dieses Mal mit Miriam K\u00e4mpf und Tanja Niederer. Behandelt wird das Thema AHV-Pflicht bei Teilhabern ausl\u00e4ndischer Personengesellschaften. 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