{"id":19246,"date":"2015-02-01T18:50:39","date_gmt":"2015-02-01T17:50:39","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=19246"},"modified":"2024-06-06T19:03:38","modified_gmt":"2024-06-06T17:03:38","slug":"schweizer-lizenzbox-eine-echte-alternative","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/schweizer-lizenzbox-eine-echte-alternative\/","title":{"rendered":"Schweizer Lizenzbox \u2013 eine echte Alternative?"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Am 22. September 2014 er\u00f6ffnete der Bundesrat die viermonatige Vernehmlassung zur Unternehmenssteuerreform III (UStR III) und publizierte den dazugeh\u00f6rigen Gesetzesentwurf sowie einen erl\u00e4uternden Bericht. Der geplanten Reform liegen drei prim\u00e4re Ziele zugrunde: (i) Wiederherstellung der internationalen Akzeptanz des Unternehmenssteuerrechts, (ii) Beibehaltung einer kompetitiven Unternehmenssteuerbelastung sowie (iii) Sicherung der finanziellen Ergiebigkeit der Gewinnsteuern.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2562,"display_name":"Rainer Hausmann","first_name":"Rainer","last_name":"Hausmann","description":"

lic. iur., Rechtsanwalt, dipl. Steuerexperte, Partner, International Tax Services, EY Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/06\/rainer_hausmann-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/rainer-hausmann\/"},{"ID":2565,"display_name":"David Schneider","first_name":"David","last_name":"Schneider","description":"

lic. oec. publ., dipl. Steuerexperte, Senior Consultant, International Tax Services, EY Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/06\/david_schneider-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/david-schneider\/"}],"related_sht_promodule":["Steuer Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/schweizer-lizenzbox-eine-echte-alternative\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-19246","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[2562,2565]},"shp_steuerportal_must_use":{"translations":[{"id":19246,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/schweizer-lizenzbox-eine-echte-alternative\/","title":{"rendered":"Schweizer Lizenzbox \u2013 eine echte Alternative?"},"language":"de"}]},"yoast_head":"\nSchweizer Lizenzbox \u2013 eine echte Alternative? • 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\/articles-specialises\/schweizer-lizenzbox-eine-echte-alternative\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Schweizer Lizenzbox \u2013 eine echte Alternative? • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Am 22. 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