{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20135143,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20135143,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20135143,Language='DE')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20135143,Language='DE')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20135143,Language='DE')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20135143,Language='DE')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20135143,Language='DE')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20135143,Language='DE')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20135143,Language='DE')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20135143,Language='DE')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20135143,Language='DE')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20135143,Language='DE')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20135143,Language='DE')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20135143,Language='DE')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20135143,Language='DE')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20135143,Language='DE')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20135143,Language='DE')/Transcripts"}},"ID":20135143,"Language":"DE","BusinessShortNumber":"13.5143","BusinessType":14,"BusinessTypeName":"Fragestunde. Frage","BusinessTypeAbbreviation":"Fra.","Title":"Franz\u00f6sische Steuern auf Schweizer Erbschaften. Vorteile aus Zugest\u00e4ndnissen?","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Das k\u00fcnftige Erbschaftssteuerabkommen zwischen der Schweiz und Frankreich erm\u00f6glicht Frankreich die Besteuerung nicht nur von 200 000 Franz\u00f6sinnen und Franzosen, die ihren Wohnsitz in der Schweiz haben, sondern auch von 180 000 in Frankreich wohnhaften Schweizerinnen und Schweizern, die von einer Person mit Wohnsitz in der Schweiz erben, wobei auch deren Verm\u00f6gen in der Schweiz betroffen ist.</p><p>Auf diese Weise akzeptiert die Schweiz, dass franz\u00f6sisches Recht Anwendung auf Schweizer Gebiet findet und dass in Frankreich lebende Schweizer B\u00fcrgerinnen und B\u00fcrger zweimal f\u00fcr denselben Sachverhalt besteuert werden.</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":"Nidegger Yves","BusinessStatus":229,"BusinessStatusText":"Erledigt","BusinessStatusDate":"\/Date(1363564800000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"Finanzdepartement","ResponsibleDepartmentAbbreviation":"EFD","IsLeadingDepartment":true,"Tags":"12|24|1231|2446","Category":null,"Modified":"\/Date(1690486368720)\/","SubmissionDate":"\/Date(1363132800000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Nationalrat","SubmissionCouncilAbbreviation":"NR","SubmissionSession":4907,"SubmissionLegislativePeriod":49,"FirstCouncil1":null,"FirstCouncil1Name":null,"FirstCouncil1Abbreviation":null,"FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Recht Allgemein|Finanzwesen|Internationales Recht|Steuer"}}