{"id":9233,"date":"2019-11-11T14:15:45","date_gmt":"2019-11-11T13:15:45","guid":{"rendered":"https:\/\/steuerportal.ch\/fachmodule\/revue-fiscale\/diverses\/"},"modified":"2024-07-22T13:53:22","modified_gmt":"2024-07-22T11:53:22","slug":"diverses","status":"publish","type":"sht_promodule","link":"https:\/\/steuerportal.ch\/fr\/modules-specialises\/revue-fiscale\/diverses\/","title":{"rendered":"Divers"},"content":{"rendered":"<div class=\"wp-block-query alignfull is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 alignfull wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-96bd1808 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-28945 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-diverses\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/kommentar-2025-ssk-ks-28-wertschriftenbewertung\/\" target=\"_self\">Kommentar 2025 SSK KS 28 Wertschriftenbewertung<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/mauro-rezzonico\/\" class=\"wp-block-sht-post-authors__author-link\">Mauro Rezzonico<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-03-02T00:38:41+01:00\">mars 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Mauro Rezzonico fasst den Kommentar 2025 der Schweizerischen Steuerkonferenz zum Kreisschreiben Nr. 28 (Wegleitung zur Bewertung von Wertpapieren ohne Kurswert f&uuml;r die Verm&ouml;genssteuer) zusammen.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/kommentar-2025-ssk-ks-28-wertschriftenbewertung\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-28652 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-diverses\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/aktuelles-zum-lohnausweis-2026\/\" target=\"_self\">Aktuelles zum Lohnausweis 2026<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/brigitte-zulauf-2\/\" class=\"wp-block-sht-post-authors__author-link\">Brigitte Zulauf<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-02-01T06:57:00+01:00\">f&eacute;vrier 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Die Neuerungen in der Wegleitung zum Ausf&uuml;llen des Lohnausweises f&uuml;r das Jahr 2026 sollten nicht erst Ende 2026 beachtet werden. Einige &Auml;nderungen sind bereits ab Januar 2026 f&uuml;r die HR-\/Payroll-Prozesse relevant. Je nach Situation (Versprechen in Vertr&auml;gen und Reglementen) m&uuml;ssen die Mitarbeitenden entsprechend informiert werden.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/aktuelles-zum-lohnausweis-2026\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-28688 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-diverses\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nachruf-stephan-stauber\/\" target=\"_self\">Nachruf &ndash; Stephan Stauber<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/marc-enz\/\" class=\"wp-block-sht-post-authors__author-link\">Marc Enz<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-02-01T06:53:00+01:00\">f&eacute;vrier 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Mit dem Tod von Stephan Stauber verliert die schweizerische Steuerwelt eine pr&auml;gende Pers&ouml;nlichkeit und viele Menschen einen gesch&auml;tzten Kollegen, Vorgesetzten und Freund. Mit seiner hohen Fachkompetenz, seinem strategischen Weitblick und seiner stets wertsch&auml;tzenden Art hinterliess er bleibende Spuren und bleibt in bester Erinnerung. Ein Nachruf von Marc Enz.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nachruf-stephan-stauber\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-28142 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-diverses\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/ssk-vorsorge-und-steuern-3\/\" target=\"_self\">SSK: Vorsorge und Steuern<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/sirgit-meier-2\/\" class=\"wp-block-sht-post-authors__author-link\">Sirgit Meier<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-01-01T06:57:00+01:00\">janvier 2026<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Die Arbeitsgruppe Vorsorge der SSK behandelt im Werk Vorsorge und Steuern Fragen der beruflichen Vorsorge sowie der individuellen Selbstvorsorge. Sirgit Meier erl&auml;utert die j&uuml;ngsten Aktualisierungen des Werks.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/ssk-vorsorge-und-steuern-3\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-27761 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-diverses\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/steuerexpertenpruefung-2025\/\" target=\"_self\">Steuerexpertenpr&uuml;fung 2025<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/redaktion-steuer-revue\/\" class=\"wp-block-sht-post-authors__author-link\">Redaktion Steuer Revue<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2025-12-01T01:09:00+01:00\">d&eacute;cembre 2025<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Im Jahr 2025 sind 119 Kandidaten zur Steuerexpertenpr&uuml;fung angetreten. 60 von ihnen (50,4&#8198;%) konnten am 7.&#8198;November 2025 das Diplom als dipl.&nbsp;Steuerexpert\/in in Empfang nehmen.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/steuerexpertenpruefung-2025\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-27492 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-diverses\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nachruf-felix-schalcher\/\" target=\"_self\">Nachruf &ndash; Felix Schalcher<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/andrea-jostcosmosverlag-ch\/\" class=\"wp-block-sht-post-authors__author-link\">Andrea Jost<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2025-11-01T06:51:00+01:00\">novembre 2025<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Anfang September verloren Familie, Freunde, Kolleginnen und Kollegen sowie die Steuerwelt eine hochgesch&auml;tzte Pers&ouml;nlichkeit, die sich durch Fachwissen, Verantwortungsbewusstsein und leidenschaftliches Engagement einen Namen gemacht und bleibende Spuren hinterlassen hat. Ein Nachruf von Andrea Jost.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nachruf-felix-schalcher\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-26247 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-diverses\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/ifa-masterawards-2025\/\" target=\"_self\">IFA Masterawards 2025<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/redaktion-steuer-revue\/\" class=\"wp-block-sht-post-authors__author-link\">Redaktion Steuer Revue<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2025-07-22T06:54:00+02:00\">juillet 2025<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Zur F&ouml;rderung des wissenschaftlichen Nachwuchses pr&auml;miert die Schweizerische Vereinigung f&uuml;r Steuerrecht (IFA Swiss Branch) j&auml;hrlich die drei besten Masterarbeiten.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/ifa-masterawards-2025\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-25773 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-diverses\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nachruf-kurt-arnold\/\" target=\"_self\">Nachruf &ndash; Kurt Arnold<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/urs-ursprung\/\" class=\"wp-block-sht-post-authors__author-link\">Urs Ursprung<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2025-06-01T05:53:00+02:00\">juin 2025<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Kurt Arnold (1940&ndash;2025) w&auml;hlte politisch, gesellschaftlich und auch im Beruf stets das Faire und die sachlich richtige Mitte. Seine Mitarbeiter, zun&auml;chst beim Aargauischen Steueramt, sp&auml;ter bei der Kreditanstalt und schliesslich als Pr&auml;sident der Bankiervereinigung, f&uuml;hrte er mit menschlichem Mitgef&uuml;hl und genoss weitherum grosses Vertrauen. Im Zentrum seines Lebens standen seine Frau Elsbeth, seine Tochter und&hellip;<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nachruf-kurt-arnold\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-24789 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-diverses\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/kommentar-2024-ssk-ks-28-wertschriftenbewertung\/\" target=\"_self\">Kommentar 2024 SSK KS 28 Wertschriftenbewertung<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/mauro-rezzonico\/\" class=\"wp-block-sht-post-authors__author-link\">Mauro Rezzonico<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2025-03-01T04:57:00+01:00\">mars 2025<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Mauro Rezzonico fasst den Kommentar 2024 der Schweizerischen Steuerkonferenz zum Kreisschreiben Nr. 28 (Wegleitung zur Bewertung von Wertpapieren ohne Kurswert f&uuml;r die Verm&ouml;genssteuer) zusammen.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/kommentar-2024-ssk-ks-28-wertschriftenbewertung\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-24284 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-diverses\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/aktuelles-zum-lohnausweis-und-neue-arbeitgeberbescheinigungen\/\" target=\"_self\">Aktuelles zum Lohnausweis und neue Arbeitgeberbescheinigungen<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/brigitte-zulauf-2\/\" class=\"wp-block-sht-post-authors__author-link\">Brigitte Zulauf<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2025-02-01T05:58:00+01:00\">f&eacute;vrier 2025<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Die Neuerungen der Wegleitung zum Ausf&uuml;llen des Lohnausweises 2025 k&ouml;nnen bis auf eine Anpassung bereits f&uuml;r die Lohnausweise 2024 verwendet werden. Es handelt sich dabei um Pr&auml;zisierungen.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/aktuelles-zum-lohnausweis-und-neue-arbeitgeberbescheinigungen\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-23567 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-diverses\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/ssk-vorsorge-und-steuern-2\/\" target=\"_self\">SSK: Vorsorge und Steuern<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/sirgit-meier-2\/\" class=\"wp-block-sht-post-authors__author-link\">Sirgit Meier<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2025-01-01T07:05:00+01:00\">janvier 2025<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Die Arbeitsgruppe Vorsorge der&nbsp;SSK behandelt im Werk&nbsp;Vorsorge und Steuern&nbsp;Fragen der beruflichen Vorsorge sowie der individuellen Selbstvorsorge. Sirgit Meier erl&auml;utert die j&uuml;ngsten Aktualisierungen des Werks.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/ssk-vorsorge-und-steuern-2\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-22824 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-diverses\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/steuerexpertenpruefung-2024\/\" target=\"_self\">Steuerexpertenpr&uuml;fung 2024<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/redaktion-steuer-revue\/\" class=\"wp-block-sht-post-authors__author-link\">Redaktion Steuer Revue<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2024-12-01T06:01:00+01:00\">d&eacute;cembre 2024<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Im Jahr 2024 sind 148 Kandidatinnen und Kandidaten zur Steuerexpertenpr&uuml;fung angetreten. 69 von ihnen (46,6%) konnten am 1. November 2024 das Diplom als dipl. Steuerexpert\/in in Empfang nehmen.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/steuerexpertenpruefung-2024\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><\/ul>\n\n<nav class=\"alignfull wp-block-query-pagination is-layout-flex wp-block-query-pagination-is-layout-flex\" aria-label=\"Pagination\">\n\n\n<div class=\"wp-block-query-pagination-numbers\"><span aria-current=\"page\" class=\"page-numbers current\">1<\/span>\n<a class=\"page-numbers\" href=\"?query-0-page=2\">2<\/a>\n<a class=\"page-numbers\" href=\"?query-0-page=3\">3<\/a>\n<span class=\"page-numbers dots\">&hellip;<\/span>\n<a class=\"page-numbers\" href=\"?query-0-page=12\">12<\/a><\/div>\n\n<a href=\"\/fr\/wp-json\/wp\/v2\/sht_promodule\/9233?query-0-page=2\" class=\"wp-block-query-pagination-next\">Weiter &raquo;<\/a>\n\n<\/nav>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":0,"parent":6922,"menu_order":9,"template":"template-sht_promodule_2_procategory.php","meta":{"_acf_changed":false},"class_list":["post-9233","sht_promodule","type-sht_promodule","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Divers &#8226; 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