{"id":26007,"date":"2026-08-12T09:07:55","date_gmt":"2026-08-12T08:07:55","guid":{"rendered":"https:\/\/lindemannlaw.ch\/?p=26007"},"modified":"2026-08-12T10:24:53","modified_gmt":"2026-08-12T09:24:53","slug":"%ce%bf-%cf%80%ce%b1%ce%b3%ce%ba%cf%8c%cf%83%ce%bc%ce%b9%ce%bf%cf%82-%ce%b5%ce%bb%ce%ac%cf%87%ce%b9%cf%83%cf%84%ce%bf%cf%82-%cf%86%cf%8c%cf%81%ce%bf%cf%82-%cf%89%cf%82-%ce%b5%cf%85%ce%ba%ce%b1%ce%b9","status":"publish","type":"post","link":"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%bf-%cf%80%ce%b1%ce%b3%ce%ba%cf%8c%cf%83%ce%bc%ce%b9%ce%bf%cf%82-%ce%b5%ce%bb%ce%ac%cf%87%ce%b9%cf%83%cf%84%ce%bf%cf%82-%cf%86%cf%8c%cf%81%ce%bf%cf%82-%cf%89%cf%82-%ce%b5%cf%85%ce%ba%ce%b1%ce%b9\/","title":{"rendered":"\u039f \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03bf\u03c2 \u03b5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03c9\u03c2 \u03b5\u03c5\u03ba\u03b1\u03b9\u03c1\u03af\u03b1: \u03a0\u03ce\u03c2 \u03b7 \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b1\u03be\u03b9\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9 \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c4\u03b7\u03c2 \u03b4\u03cd\u03bd\u03b1\u03bc\u03b7"},"content":{"rendered":"<p><em>\u0386\u03c1\u03b8\u03c1\u03bf \u03b3\u03bd\u03ce\u03bc\u03b7\u03c2 \u03c3\u03c4\u03b7 FuW \u03c4\u03bf\u03c5 Dr. iur. Alexander Schiemenz, LINDEMANNLAW, \u0399\u03bf\u03cd\u03bb\u03b9\u03bf\u03c2 2026<\/em><\/p>\n<p><strong>\u0397 \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1 \u03c0\u03b1\u03c1\u03b1\u03bc\u03ad\u03bd\u03b5\u03b9 \u03b5\u03be\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ac \u03ba\u03b1\u03bb\u03ac \u03c4\u03bf\u03c0\u03bf\u03b8\u03b5\u03c4\u03b7\u03bc\u03ad\u03bd\u03b7 \u03b1\u03c0\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03ac\u03c0\u03bf\u03c8\u03b7. \u039f \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03bf\u03c2 \u03b5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2, \u03c9\u03c3\u03c4\u03cc\u03c3\u03bf, \u03b4\u03b9\u03b1\u03b2\u03c1\u03ce\u03bd\u03b5\u03b9 \u03ad\u03bd\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03b1 \u03c0\u03bb\u03b5\u03bf\u03bd\u03b5\u03ba\u03c4\u03ae\u03bc\u03b1\u03c4\u03ac \u03c4\u03b7\u03c2 \u03c9\u03c2 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\u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03b5\u03c1\u03bf\u03cd\u03bd \u03b5\u03b4\u03ce \u03ba\u03b1\u03b9 \u03ba\u03b1\u03b9\u03c1\u03cc.<\/strong><\/p>\n<h1><strong>\u03a0\u03bf\u03cd \u03b2\u03c1\u03af\u03c3\u03ba\u03b5\u03c4\u03b1\u03b9 \u03b4\u03b9\u03b5\u03b8\u03bd\u03ce\u03c2 \u03b7 \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1 \u03c3\u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1;<\/strong><\/h1>\n<p>\u03a3\u03c4\u03b7\u03bd \u03ad\u03ba\u03b8\u03b5\u03c3\u03ae \u03c4\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03bf postulate \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03ad\u03b8\u03b5\u03c3\u03b5 \u03bf \u03bf\u03bc\u03bf\u03c3\u03c0\u03bf\u03bd\u03b4\u03b9\u03b1\u03ba\u03cc\u03c2 \u03b2\u03bf\u03c5\u03bb\u03b5\u03c5\u03c4\u03ae\u03c2 Beat Walti, \u03c4\u03bf \u039f\u03bc\u03bf\u03c3\u03c0\u03bf\u03bd\u03b4\u03b9\u03b1\u03ba\u03cc \u03a3\u03c5\u03bc\u03b2\u03bf\u03cd\u03bb\u03b9\u03bf \u03b4\u03af\u03bd\u03b5\u03b9 \u03c3\u03c4\u03b7\u03bd 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\u03ba\u03b1\u03b9 \u03b9\u03b4\u03b9\u03ce\u03c4\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03b7\u03c1\u03bf\u03cd\u03bd \u03ba\u03b1\u03c4\u03ac \u03ba\u03b1\u03bd\u03cc\u03bd\u03b1 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf\u03c5\u03c2 \u03c0\u03cc\u03c1\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03c0\u03b5\u03bd\u03b4\u03cd\u03c3\u03b5\u03b9\u03c2, \u03ba\u03b1\u03b9\u03bd\u03bf\u03c4\u03bf\u03bc\u03af\u03b1, \u03ba\u03b1\u03c4\u03b1\u03bd\u03ac\u03bb\u03c9\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ae \u03b5\u03c5\u03b8\u03cd\u03bd\u03b7. \u03a0\u03b1\u03c1\u03ac\u03bb\u03bb\u03b7\u03bb\u03b1, \u03ad\u03bd\u03b1\u03c2 \u03bc\u03ad\u03c4\u03c1\u03b9\u03bf\u03c2 \u03b4\u03b5\u03af\u03ba\u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03b5\u03c3\u03cc\u03b4\u03c9\u03bd \u03b1\u03bd\u03b1\u03b3\u03ba\u03ac\u03b6\u03b5\u03b9 \u03c4\u03bf \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03bd\u03b1 \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03b5\u03af \u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ac \u03c4\u03bf\u03c5\u03c2 \u03c0\u03cc\u03c1\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5.<\/p>\n<h1><strong>\u03a0\u03bf\u03b9\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c4\u03b1 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03c0\u03bb\u03b5\u03bf\u03bd\u03b5\u03ba\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c4\u03bf\u03c5 \u03b5\u03bb\u03b2\u03b5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03c3\u03c5\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2;<\/strong><\/h1>\n<p>\u03a4\u03b1 \u03c0\u03bb\u03b5\u03bf\u03bd\u03b5\u03ba\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c4\u03b7\u03c2 \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1\u03c2 \u03b4\u03b5\u03bd \u03b2\u03c1\u03af\u03c3\u03ba\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03cc\u03bd\u03bf \u03c3\u03c4\u03bf \u03cd\u03c8\u03bf\u03c2 \u03c4\u03c9\u03bd 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\u03bf\u03bd\u03c4\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd. \u0397 \u03bc\u03b5\u03c4\u03ac\u03b2\u03b1\u03c3\u03b7 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c1\u03c7\u03ae \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03bf\u03c2 (paying-agent principle) \u03b8\u03b1 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03c3\u03b5 \u03bd\u03b1 \u03b4\u03b9\u03b1\u03c4\u03b7\u03c1\u03ae\u03c3\u03b5\u03b9 \u03c4\u03bf\u03bd \u03b4\u03b9\u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03c3\u03ba\u03bf\u03c0\u03cc \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03b3\u03c7\u03ce\u03c1\u03b9\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2, \u03b1\u03c0\u03b1\u03bb\u03bb\u03ac\u03c3\u03c3\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b1\u03c5\u03c4\u03cc\u03c7\u03c1\u03bf\u03bd\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03be\u03ad\u03bd\u03bf\u03c5\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2 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\u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 (flat tax) \u03b4\u03b5\u03bd \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03cc\u03bc\u03c9\u03c2 \u03bd\u03b1 \u03b5\u03b9\u03c3\u03b1\u03c7\u03b8\u03b5\u03af \u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ac: \u03c4\u03bf \u03bf\u03c5\u03b4\u03ad\u03c4\u03b5\u03c1\u03bf \u03c9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03b1 \u03ad\u03c3\u03bf\u03b4\u03b1 \u03bc\u03bf\u03bd\u03c4\u03ad\u03bb\u03bf \u03c0\u03bf\u03c5 \u03b5\u03be\u03ad\u03c4\u03b1\u03c3\u03b5 \u03c4\u03bf \u039f\u03bc\u03bf\u03c3\u03c0\u03bf\u03bd\u03b4\u03b9\u03b1\u03ba\u03cc \u03a3\u03c5\u03bc\u03b2\u03bf\u03cd\u03bb\u03b9\u03bf \u03b8\u03b1 \u03b5\u03c0\u03b9\u03b2\u03ac\u03c1\u03c5\u03bd\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf \u03c4\u03bf\u03c5\u03c2 \u03ac\u03b3\u03b1\u03bc\u03bf\u03c5\u03c2 \u03bc\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03ad\u03c9\u03c2 \u03c0\u03b5\u03c1\u03af\u03c0\u03bf\u03c5 135.000 CHF. \u039a\u03ac\u03b8\u03b5 \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03c9\u03c2 \u03bd\u03b1 \u03c3\u03c7\u03b5\u03b4\u03b9\u03b1\u03c3\u03c4\u03b5\u03af \u03ce\u03c3\u03c4\u03b5 \u03b7 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03bd\u03b1 \u03b3\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c0\u03b9\u03bf \u03b5\u03bb\u03ba\u03c5\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2, \u03c7\u03c9\u03c1\u03af\u03c2 \u03b7 \u03bc\u03b5\u03c3\u03b1\u03af\u03b1 \u03c4\u03ac\u03be\u03b7 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03bb\u03ae\u03b3\u03b5\u03b9 \u03bd\u03b1 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\u03bc\u03b9\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ae \u03b1\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03ae\u03c2 \u03c3\u03b1\u03c2.<\/strong><\/p>\n<p><strong><a href=\"https:\/\/www.fuw.ch\/steuerpolitik-schweiz-muss-reformstau-jetzt-aufloesen-951831636559\" target=\"_blank\" rel=\"noopener\"><em>\u0394\u03b9\u03b1\u03b2\u03ac\u03c3\u03c4\u03b5 \u03c4\u03bf \u03c0\u03bb\u03ae\u03c1\u03b5\u03c2 \u03c6\u03b9\u03bb\u03bf\u03be\u03b5\u03bd\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c3\u03c7\u03cc\u03bb\u03b9\u03bf \u03c3\u03c4\u03b7 Finanz und Wirtschaft.<\/em><\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0386\u03c1\u03b8\u03c1\u03bf \u03b3\u03bd\u03ce\u03bc\u03b7\u03c2 \u03c3\u03c4\u03b7 FuW \u03c4\u03bf\u03c5 Dr. iur. Alexander Schiemenz, LINDEMANNLAW, \u0399\u03bf\u03cd\u03bb\u03b9\u03bf\u03c2 2026 \u0397 \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1 \u03c0\u03b1\u03c1\u03b1\u03bc\u03ad\u03bd\u03b5\u03b9 \u03b5\u03be\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ac \u03ba\u03b1\u03bb\u03ac \u03c4\u03bf\u03c0\u03bf\u03b8\u03b5\u03c4\u03b7\u03bc\u03ad\u03bd\u03b7 \u03b1\u03c0\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03ac\u03c0\u03bf\u03c8\u03b7. \u039f \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03bf\u03c2 \u03b5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2, \u03c9\u03c3\u03c4\u03cc\u03c3\u03bf, \u03b4\u03b9\u03b1\u03b2\u03c1\u03ce\u03bd\u03b5\u03b9 \u03ad\u03bd\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03b1 \u03c0\u03bb\u03b5\u03bf\u03bd\u03b5\u03ba\u03c4\u03ae\u03bc\u03b1\u03c4\u03ac \u03c4\u03b7\u03c2 \u03c9\u03c2 \u03c4\u03cc\u03c0\u03bf\u03c5 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2. \u0391\u03bd\u03c4\u03af \u03bd\u03b1 \u03c5\u03c0\u03bf\u03ba\u03cd\u03c8\u03b5\u03b9 \u03c3\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03bc\u03bf\u03b9\u03c1\u03bf\u03bb\u03b1\u03c4\u03c1\u03b9\u03c3\u03bc\u03cc, \u03b7 \u03c7\u03ce\u03c1\u03b1 \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c3\u03c4\u03b7\u03c1\u03b9\u03c7\u03b8\u03b5\u03af \u03c3\u03c4\u03b1 \u03b4\u03bf\u03ba\u03b9\u03bc\u03b1\u03c3\u03bc\u03ad\u03bd\u03b1 \u03c0\u03bb\u03b5\u03bf\u03bd\u03b5\u03ba\u03c4\u03ae\u03bc\u03b1\u03c4\u03ac \u03c4\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03c5\u03bb\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9 [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":26118,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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