{"id":3565,"date":"2020-06-06T13:47:01","date_gmt":"2020-06-06T11:47:01","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=3565"},"modified":"2020-06-07T11:30:13","modified_gmt":"2020-06-07T09:30:13","slug":"die-corona-rueckstellung-im-abschluss-2019","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/die-corona-rueckstellung-im-abschluss-2019\/","title":{"rendered":"Die Corona-R\u00fcckstellung im Abschluss 2019"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>Aufgrund der COVID-19-Pandemie stellt sich f\u00fcr viele Unternehmer im Abschlussprozess die Frage, ob es nicht sinnvoll w\u00e4re, bereits im Abschluss per 31. Dezember 2019 zulasten des Reingewinns eine Sonderr\u00fcckstellung zu verbuchen. Diese Abhandlung setzt sich mit den Fragen nach der rechnungslegungsrechtlichen Zul\u00e4ssigkeit einer \u00ab\u00a0Corona-R\u00fcckstellung\u00a0\u00bb sowie deren steuerlicher Abzugsf\u00e4higkeit auseinander.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":303,"display_name":"Fabian Duss","first_name":"Fabian","last_name":"Duss","description":"<p>Lic. oec. publ., dipl. Steuerexperte, LL.M. UZH in International Tax Law, Partner ADB Altorfer Duss &amp; Beilstein AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/07\/Duss_Fabian-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/fabian-duss\/"}],"related_sht_promodule":["<a href=\"https:\/\/steuerportal.ch\/fachmodule\/steuerrevue\/abhandlungen\/\">Steuer Revue &#8594; Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/die-corona-rueckstellung-im-abschluss-2019\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-3565","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[303]},"shp_steuerportal_must_use":{"translations":[{"id":3565,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/die-corona-rueckstellung-im-abschluss-2019\/","title":{"rendered":"Die Corona-R\u00fcckstellung im Abschluss 2019"},"language":"de"}]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Die Corona-R\u00fcckstellung im Abschluss 2019 &#8226; 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\/die-corona-rueckstellung-im-abschluss-2019\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Die Corona-R\u00fcckstellung im Abschluss 2019 &#8226; steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Aufgrund der COVID-19-Pandemie stellt sich f\u00fcr viele Unternehmer im Abschlussprozess die Frage, ob es nicht sinnvoll w\u00e4re, bereits im Abschluss per 31. 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