{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20205171,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20205171,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20205171,Language='DE')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20205171,Language='DE')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20205171,Language='DE')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20205171,Language='DE')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20205171,Language='DE')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20205171,Language='DE')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20205171,Language='DE')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20205171,Language='DE')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20205171,Language='DE')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20205171,Language='DE')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20205171,Language='DE')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20205171,Language='DE')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20205171,Language='DE')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20205171,Language='DE')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20205171,Language='DE')/Transcripts"}},"ID":20205171,"Language":"DE","BusinessShortNumber":"20.5171","BusinessType":14,"BusinessTypeName":"Fragestunde. Frage","BusinessTypeAbbreviation":"Fra.","Title":"Steuerpflicht von Minderj\u00e4hrigen","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>F\u00fcr Minderj\u00e4hrige liegt der Eintritt in die Steuerpflicht bei der dBSt &amp; i.d.R. bei den kantonalen Steuern vor, sobald ein Arbeitsentgelt ausbezahlt wird, das \u00fcber ein Taschengeld hinausgeht. Mehrere Kantone wollen dies \u00e4ndern.</p><p>- Wie viele Minderj\u00e4hrige erhalten schweizweit eine Steuererkl\u00e4rung?</p><p>- Wie viele davon werden durch Strafgeb\u00fchren o. \u00c4. belastet (z. B. durch versp\u00e4tetes Einreichen)?</p><p>- Wie viele erzielen ein steuerbares Einkommen?</p><p>- Wie hoch ist der erzielte Steuerertrag (dBSt)?</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"<p>In der Steuerstatistik der direkten Bundessteuer sind keine Informationen verf\u00fcgbar, die Aussagen zu den oben erw\u00e4hnten Fragen erm\u00f6glichen w\u00fcrden, da weder Angaben \u00fcber das Alter von Steuerpflichtigen noch \u00fcber die Zusammensetzung der gemeldeten steuerbaren Einkommen vorhanden sind. Die Steuerregister und die detaillierten Daten gem\u00e4ss Steuererkl\u00e4rung sind bei den Kantonen vorhanden.</p>","FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":"\/Date(1584316800000)\/","SubmittedBy":"Guggisberg Lars","BusinessStatus":229,"BusinessStatusText":"Erledigt","BusinessStatusDate":"\/Date(1584316800000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"Finanzdepartement","ResponsibleDepartmentAbbreviation":"EFD","IsLeadingDepartment":true,"Tags":"28|44|2446","Category":null,"Modified":"\/Date(1760477117890)\/","SubmissionDate":"\/Date(1583884800000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Nationalrat","SubmissionCouncilAbbreviation":"NR","SubmissionSession":5102,"SubmissionLegislativePeriod":51,"FirstCouncil1":1,"FirstCouncil1Name":"Nationalrat","FirstCouncil1Abbreviation":"NR","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Soziale Fragen|Besch\u00e4ftigung und Arbeit|Steuer"}}