{"id":6290,"date":"2022-09-23T10:43:08","date_gmt":"2022-09-23T08:43:08","guid":{"rendered":"https:\/\/www.schulthessforum.ch\/?p=6290"},"modified":"2023-02-13T14:21:58","modified_gmt":"2023-02-13T13:21:58","slug":"kunst-im-steuerrecht-fallstricke-und-loesungswege","status":"publish","type":"post","link":"https:\/\/www.schulthessforum.ch\/fachbeitrag\/kunst-im-steuerrecht-fallstricke-und-loesungswege\/","title":{"rendered":"Kunst im Steuerrecht: Fallstricke und L\u00f6sungswege"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; specialty=\u00a0\u00bbon\u00a0\u00bb module_class_2=\u00a0\u00bbsf-post-sidebar\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb2_3&Prime; specialty_columns=\u00a0\u00bb2&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_row_inner column_structure=\u00a0\u00bb1_2,1_2&Prime; module_class=\u00a0\u00bbsf-post-head\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||30px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column_inner type=\u00a0\u00bb1_2&Prime; saved_specialty_column_type=\u00a0\u00bb2_3&Prime; module_class=\u00a0\u00bbsf-product-header-content-column\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_post_title title=\u00a0\u00bboff\u00a0\u00bb author=\u00a0\u00bboff\u00a0\u00bb date=\u00a0\u00bboff\u00a0\u00bb comments=\u00a0\u00bboff\u00a0\u00bb featured_image=\u00a0\u00bboff\u00a0\u00bb admin_label=\u00a0\u00bbKategorien\u00a0\u00bb module_class=\u00a0\u00bbsf-post-categories\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb locked=\u00a0\u00bbon\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_post_title][et_pb_text admin_label=\u00a0\u00bbBeitragstitel\u00a0\u00bb module_class=\u00a0\u00bbsf-post-title\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.4&Prime; 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module_class=\u00a0\u00bbsf-post-subtitle\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.4&Prime; _dynamic_attributes=\u00a0\u00bbcontent\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb header_3_font_size=\u00a0\u00bb25px\u00a0\u00bb header_4_text_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb locked=\u00a0\u00bbon\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9tZXRhX2tleSIsInNldHRpbmdzIjp7ImJlZm9yZSI6IjxoMj4iLCJhZnRlciI6IjwvaDI+IiwibWV0YV9rZXkiOiJzY2h1bHRoZXNzX3Bvc3Rfc3VidGl0bGVfMiIsImVuYWJsZV9odG1sIjoib2ZmIn19@[\/et_pb_text][et_pb_post_title title=\u00a0\u00bboff\u00a0\u00bb author=\u00a0\u00bboff\u00a0\u00bb date_format=\u00a0\u00bbd.m.y\u00a0\u00bb comments=\u00a0\u00bboff\u00a0\u00bb featured_image=\u00a0\u00bboff\u00a0\u00bb admin_label=\u00a0\u00bbVer\u00f6ffentlichungsdatum\u00a0\u00bb module_class=\u00a0\u00bbsf-post-date\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb locked=\u00a0\u00bbon\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_post_title][\/et_pb_column_inner][et_pb_column_inner type=\u00a0\u00bb1_2&Prime; saved_specialty_column_type=\u00a0\u00bb2_3&Prime; module_class=\u00a0\u00bbsf-product-header-content-column\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/www.schulthessforum.ch\/wp-content\/media\/2022\/09\/Brawand_Stephanie.png\u00a0\u00bb title_text=\u00a0\u00bbBrawand Stephanie\u00a0\u00bb align=\u00a0\u00bbright\u00a0\u00bb admin_label=\u00a0\u00bbFoto\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][\/et_pb_column_inner][\/et_pb_row_inner][et_pb_row_inner admin_label=\u00a0\u00bbZeile\u00a0\u00bb module_class=\u00a0\u00bbsf-post-article\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column_inner saved_specialty_column_type=\u00a0\u00bb3_4&Prime; _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text admin_label=\u00a0\u00bbArtikel\u00a0\u00bb module_class=\u00a0\u00bbsf-post-article\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font_size=\u00a0\u00bb16px\u00a0\u00bb text_line_height=\u00a0\u00bb145%\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p>Wann ist der Verkauf von Kunstgegenst\u00e4nden private Verm\u00f6gensverwaltung und wann selbst\u00e4ndige Erwerbst\u00e4tigkeit? Weitere Fragen stellen sich bei Bewertung von Kunst, wenn es sich um die Einbringung von Kunst vom Privat- ins Gesch\u00e4ftsverm\u00f6gen handelt.<br \/>Dieser gemeinsame Beitrag beleuchtet Abgrenzungsfragen und m\u00f6gliche Stolperfallen aus 2 Perspektiven anhand praktischer F\u00e4lle. Gemeinsam werden L\u00f6sungsans\u00e4tze gesucht und gefunden.<\/p>\n<p>Erleben Sie\u00a0<a href=\"https:\/\/www.kunst-im-recht.ch\/referierende#node-referenten-459\" target=\"_blank\" rel=\"noopener\">Stephanie A. Brawand\u00a0<\/a>und\u00a0<a href=\"https:\/\/www.kunst-im-recht.ch\/referierende#node-referenten-463\" target=\"_blank\" rel=\"noopener\">Toni Hess<\/a>\u00a0am\u00a0<a href=\"https:\/\/www.kunst-im-recht.ch\/programm\" target=\"_blank\" rel=\"noopener\">Schulthess Forum Kunst im Recht<\/a>.<\/p>\n<p>[\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_3&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_code admin_label=\u00a0\u00bbAnzeige\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb locked=\u00a0\u00bbon\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_code][\/et_pb_column][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bbSektion Fachinformationen\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#f0f0f0&Prime; locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text admin_label=\u00a0\u00bb\u00dcberschrift\u00a0\u00bb module_id=\u00a0\u00bbschulthess-fachinformationen\u00a0\u00bb module_class=\u00a0\u00bbsf-h2&Prime; _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2>Das k\u00f6nnte Sie auch interessieren<\/h2>\n<p>[\/et_pb_text][et_pb_code _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb locked=\u00a0\u00bbon\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]\n  <div class=\"sf-post-list\">\n\n    \n  <\/div>\n\n  [\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Wann ist der Verkauf von Kunstgegenst\u00e4nden private Verm\u00f6gensverwaltung und wann selbst\u00e4ndige Erwerbst\u00e4tigkeit? Weitere Fragen stellen sich bei Bewertung von Kunst, wenn es sich um die Einbringung von Kunst vom Privat- ins Gesch\u00e4ftsverm\u00f6gen handelt.<\/p>\n","protected":false},"author":25,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"product_cat":[],"product_tag":[],"class_list":["post-6290","post","type-post","status-publish","format-standard","hentry","category-format"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.schulthessforum.ch\/fr\/wp-json\/wp\/v2\/posts\/6290","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.schulthessforum.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.schulthessforum.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.schulthessforum.ch\/fr\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/www.schulthessforum.ch\/fr\/wp-json\/wp\/v2\/comments?post=6290"}],"version-history":[{"count":10,"href":"https:\/\/www.schulthessforum.ch\/fr\/wp-json\/wp\/v2\/posts\/6290\/revisions"}],"predecessor-version":[{"id":7046,"href":"https:\/\/www.schulthessforum.ch\/fr\/wp-json\/wp\/v2\/posts\/6290\/revisions\/7046"}],"wp:attachment":[{"href":"https:\/\/www.schulthessforum.ch\/fr\/wp-json\/wp\/v2\/media?parent=6290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.schulthessforum.ch\/fr\/wp-json\/wp\/v2\/categories?post=6290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.schulthessforum.ch\/fr\/wp-json\/wp\/v2\/tags?post=6290"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/www.schulthessforum.ch\/fr\/wp-json\/wp\/v2\/product_cat?post=6290"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/www.schulthessforum.ch\/fr\/wp-json\/wp\/v2\/product_tag?post=6290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}