{"id":19245,"date":"2016-10-01T10:59:15","date_gmt":"2016-10-01T08:59:15","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=19245"},"modified":"2024-07-19T09:11:12","modified_gmt":"2024-07-19T07:11:12","slug":"die-steuerliche-behandlung-von-naturaldividenden","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/die-steuerliche-behandlung-von-naturaldividenden\/","title":{"rendered":"Die steuerliche Behandlung von Naturaldividenden"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>Lothar Jansen untersucht Naturalleistungen von Kapitalgesellschaften an gesch\u00e4ftsf\u00fchrende und nicht gesch\u00e4ftsf\u00fchrende sowie im Inland und im Ausland ans\u00e4ssige Gesellschafter unter direktsteuerlichen, verrechnungs- und mehrwertsteuerlichen Aspekten.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2563,"display_name":"Lothar Jansen","first_name":"Lothar","last_name":"Jansen","description":"<p>Dr. jur., Rechtsanwalt (D), Dozent f\u00fcr Steuerrecht an der ZHAW, School of Management and Law, Studienleiter Weiterbildungsstudiengang DAS Mehrwertsteuer-Expertin\/-Experte, Fachstelle f\u00fcr Unternehmens- und Steuerrecht, Winterthur<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/06\/Jansen-Lothar-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/lothar-jansen\/"}],"related_sht_promodule":["<a href=\"https:\/\/steuerportal.ch\/fachmodule\/steuerrevue\/abhandlungen\/\">Steuer Revue &#8594; 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