{"id":4038,"date":"2018-05-02T17:45:22","date_gmt":"2018-05-02T15:45:22","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=4038"},"modified":"2024-10-15T13:54:26","modified_gmt":"2024-10-15T11:54:26","slug":"dba-schweiz-liechtenstein-grenzgaengerbesteuerung","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/dba-schweiz-liechtenstein-grenzgaengerbesteuerung\/","title":{"rendered":"DBA Schweiz-Liechtenstein Grenzg\u00e4ngerbesteuerung"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Im vorliegenden Artikel beleuchten die Autoren Meyer und Endres die Ausgestaltung der Grenzg\u00e4ngerbesteuerung im Doppelbesteuerungsabkommen der Schweiz mit Liechtenstein (DBA CH-FL) unter Ber\u00fccksichtigung eines internationalen Kontexts und vergleichen sie mit DBA verschiedener Nachbarl\u00e4nder beider Staaten.<\/p>\n","protected":false},"author":448,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":20,"display_name":"Martin A. Meyer","first_name":"Martin A.","last_name":"Meyer","description":"

lic. oec. HSG, eidg. dipl. Steuerexperte, dipl. Treuhandexperte und Treuh\u00e4nder
\n(Liechtenstein), Leiter Steuern und Recht, PwC GmbH, Liechtenstein<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/meyer-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/martin-a-meyer\/"},{"ID":549,"display_name":"Tobias Endres","first_name":"Tobias","last_name":"Endres","description":"

Assistant Steuern und Recht, PwC AG, Schweiz<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/07\/endres-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/tobias-endres\/"}],"related_sht_promodule":["Steuer Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/dba-schweiz-liechtenstein-grenzgaengerbesteuerung\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-4038","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[20,549]},"shp_steuerportal_must_use":{"translations":[{"id":4038,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/dba-schweiz-liechtenstein-grenzgaengerbesteuerung\/","title":{"rendered":"DBA Schweiz-Liechtenstein Grenzg\u00e4ngerbesteuerung"},"language":"de"}]},"yoast_head":"\nDBA Schweiz-Liechtenstein Grenzg\u00e4ngerbesteuerung • 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