{"id":19550,"date":"2015-12-01T16:55:55","date_gmt":"2015-12-01T15:55:55","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=19550"},"modified":"2024-06-05T17:18:08","modified_gmt":"2024-06-05T15:18:08","slug":"beneficial-ownership-und-dividendenarbitrage","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/beneficial-ownership-und-dividendenarbitrage\/","title":{"rendered":"Beneficial ownership und Dividendenarbitrage"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Wer Schweizer Aktien vollst\u00e4ndig mit derivativen Finanzinstrumenten absichert, qualifiziert sich u. U. nicht als beneficial owner der Dividendenzahlungen. Dies hat zur Folge, dass die R\u00fcckerstattung der Verrechnungssteuer auf Dividendenzahlungen verweigert wird.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2587,"display_name":"Beat Baumgartner","first_name":"Beat","last_name":"Baumgartner","description":"

Dr. iur., Rechtsanwalt, dipl. Steuerexperte, Partner, Loyens & Loeff Switzerland LLC, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/06\/beat_baumgartner-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/beat-baumgartner\/"}],"related_sht_promodule":["Steuer Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/beneficial-ownership-und-dividendenarbitrage\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-19550","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[2587]},"shp_steuerportal_must_use":{"translations":[{"id":19550,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/beneficial-ownership-und-dividendenarbitrage\/","title":{"rendered":"Beneficial ownership und Dividendenarbitrage"},"language":"de"}]},"yoast_head":"\nBeneficial ownership und Dividendenarbitrage • 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\/beneficial-ownership-und-dividendenarbitrage\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Beneficial ownership und Dividendenarbitrage • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Wer Schweizer Aktien vollst\u00e4ndig mit derivativen Finanzinstrumenten absichert, qualifiziert sich u. 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