{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=19973556,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973556,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973556,Language='DE')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973556,Language='DE')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973556,Language='DE')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973556,Language='DE')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973556,Language='DE')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973556,Language='DE')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973556,Language='DE')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973556,Language='DE')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973556,Language='DE')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973556,Language='DE')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973556,Language='DE')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973556,Language='DE')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973556,Language='DE')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973556,Language='DE')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973556,Language='DE')/Transcripts"}},"ID":19973556,"Language":"DE","BusinessShortNumber":"97.3556","BusinessType":7,"BusinessTypeName":"Empfehlung","BusinessTypeAbbreviation":"Emp.","Title":"Bewertung nichtkotierter Wertpapiere von Immobiliengesellschaften f\u00fcr die Verm\u00f6genssteuer","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Der Bundesrat wird eingeladen die Eidgen\u00f6ssische Steuerverwaltung zu beauftragen, die Bewertung nichtkotierter Wertpapiere von Immobiliengesellschaften f\u00fcr die Verm\u00f6genssteuer den gegebenen Verh\u00e4ltnissen anzupassen. Vor allem ist als Kapitalisierungszinsfuss f\u00fcr Mietertr\u00e4ge ein Zinssatz festzulegen, der mindestens zwei Prozentpunkte h\u00f6her liegt als jener f\u00fcr Althypotheken im 1. Rang.</p><p>Zu \u00fcberpr\u00fcfen ist auch eine realistische Ber\u00fccksichtigung von Art und wirtschaftlichem Alter einer Mietliegenschaft.</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"Der Bundesrat ist bereit, die Empfehlung entgegenzunehmen, weist aber darauf hin, dass das Anliegen in den Zust\u00e4ndigkeitsbereich der Konferenz staatlicher Steuerbeamter (Organ der Konferenz der kantonalen Finanzdirektoren) f\u00e4llt, an welche er das Begehren weiterleitet.","FederalCouncilProposal":44,"FederalCouncilProposalText":"Annahme","FederalCouncilProposalDate":"\/Date(888364800000)\/","SubmittedBy":"Bisig Hans","BusinessStatus":229,"BusinessStatusText":"Erledigt","BusinessStatusDate":"\/Date(889574400000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"Finanzdepartement","ResponsibleDepartmentAbbreviation":"EFD","IsLeadingDepartment":true,"Tags":null,"Category":null,"Modified":"\/Date(1750806556500)\/","SubmissionDate":"\/Date(880934400000)\/","SubmissionCouncil":2,"SubmissionCouncilName":"St\u00e4nderat","SubmissionCouncilAbbreviation":"SR","SubmissionSession":4510,"SubmissionLegislativePeriod":45,"FirstCouncil1":2,"FirstCouncil1Name":"St\u00e4nderat","FirstCouncil1Abbreviation":"SR","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":null}}