{"id":3561,"date":"2020-06-06T12:22:43","date_gmt":"2020-06-06T10:22:43","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=3561"},"modified":"2020-06-07T11:02:27","modified_gmt":"2020-06-07T09:02:27","slug":"corona-sondersteuer-fuer-profiteure","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/corona-sondersteuer-fuer-profiteure\/","title":{"rendered":"Corona-Sondersteuer f\u00fcr Profiteure?"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Die Autorin arbeitet die Befugnisse des Bundes im Zusammenhang der Forderungen nach steuerlichen Massnahmen zur Finanzierung der coronabedingten Krisenlast heraus und zeigt den verfassungsrechtlichen Rahmen bei der Schaffung neuer bzw. der Anpassung bestehender Steuern auf.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":12,"display_name":"Andrea Opel","first_name":"Andrea","last_name":"Opel","description":"

Prof. Dr. iur., Ordinaria f\u00fcr Steuerrecht an der Universit\u00e4t Luzern, Chefredaktorin der Steuer Revue<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/05\/opel_andrea_rgb-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/andrea-opel\/"}],"related_sht_promodule":["Steuer Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/corona-sondersteuer-fuer-profiteure\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-3561","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[12]},"shp_steuerportal_must_use":{"translations":[{"id":3561,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/corona-sondersteuer-fuer-profiteure\/","title":{"rendered":"Corona-Sondersteuer f\u00fcr Profiteure?"},"language":"de"}]},"yoast_head":"\nCorona-Sondersteuer f\u00fcr Profiteure? • 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\/corona-sondersteuer-fuer-profiteure\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Corona-Sondersteuer f\u00fcr Profiteure? 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