{"id":3365,"date":"2020-05-06T02:20:32","date_gmt":"2020-05-06T00:20:32","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=3365"},"modified":"2020-05-06T02:20:33","modified_gmt":"2020-05-06T00:20:33","slug":"abschreibung-von-markenrechten","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/abschreibung-von-markenrechten\/","title":{"rendered":"Abschreibung von Markenrechten"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>Susanne Schreiber und Cyrill Diefenbacher behandeln in ihrer Abhandlung Abschreibungen von Markenrechten aus steuerlicher Perspektive und nehmen dabei auch Stellung zum Ende 2019 ge\u00e4nderten Merkblatt \u00abAbschreibungen auf dem Anlageverm\u00f6gen gesch\u00e4ftlicher Betriebe\u00bb der ESTV.<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":406,"display_name":"Susanne Schreiber","first_name":"Susanne","last_name":"Schreiber","description":"<p>dipl. 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