﻿<?xml version="1.0" encoding="utf-8"?><affair xmlns:i="http://www.w3.org/2001/XMLSchema-instance"><id>19953616</id><updated>2025-06-25T02:04:24Z</updated><additionalIndexing>Klein- und mittleres Unternehmen;Wirtschaftsförderung;Rechtsform einer Gesellschaft</additionalIndexing><affairType><abbreviation>Po.</abbreviation><id>6</id><name>Postulat</name></affairType><author><councillor><code>2104</code><gender>m</gender><id>135</id><name>Loeb François</name><officialDenomination>Loeb</officialDenomination></councillor><faction><abbreviation>Fraktion R</abbreviation><code>RL</code><id>1</id><name>Freisinnig-demokratische Fraktion</name></faction><type>author</type></author><deposit><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><date>1995-12-20T00:00:00Z</date><legislativePeriod>45</legislativePeriod><session>4501</session></deposit><descriptors><descriptor><key>L05K0703060302</key><name>Klein- und mittleres Unternehmen</name><type>1</type></descriptor><descriptor><key>L03K070303</key><name>Rechtsform einer Gesellschaft</name><type>1</type></descriptor><descriptor><key>L05K0704010112</key><name>Wirtschaftsförderung</name><type>1</type></descriptor></descriptors><drafts><draft><consultation><resolutions><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><date>1996-03-22T00:00:00Z</date><text>Annahme</text><type>20</type></resolution></resolutions></consultation><federalCouncilProposal><code>+</code><date>1996-02-14T00:00:00Z</date><text>Der Bundesrat ist bereit, das Postulat entgegenzunehmen.</text></federalCouncilProposal><index>0</index><links /><preConsultations /><references /><relatedDepartments><relatedDepartment><abbreviation>WBF</abbreviation><id>8</id><name>Departement für Wirtschaft, Bildung und Forschung</name><leading>true</leading></relatedDepartment></relatedDepartments><states><state><date>1995-12-20T00:00:00</date><id>24</id><name>Im Rat noch nicht behandelt</name></state><state><date>1996-03-22T00:00:00</date><id>209</id><name>Überwiesen an den Bundesrat</name></state><state><date>2000-06-08T00:00:00</date><id>229</id><name>Erledigt</name></state></states><texts /></draft></drafts><language>de</language><priorityCouncils><priorityCouncil><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type><priority>1</priority></priorityCouncil></priorityCouncils><relatedAffairs /><roles><role><councillor><code>2176</code><gender>m</gender><id>217</id><name>Steinegger Franz</name><officialDenomination>Steinegger Franz</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2320</code><gender>m</gender><id>193</id><name>Scheurer Rémy</name><officialDenomination>Scheurer Rémy</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2074</code><gender>m</gender><id>250</id><name>Gros Jean-Michel</name><officialDenomination>Gros Jean-Michel</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2067</code><gender>m</gender><id>84</id><name>Frey Walter</name><officialDenomination>Frey Walter</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2395</code><gender>m</gender><id>332</id><name>Imhof Rudolf</name><officialDenomination>Imhof</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2361</code><gender>f</gender><id>280</id><name>Langenberger Christiane</name><officialDenomination>Langenberger</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2368</code><gender>f</gender><id>303</id><name>Bangerter Käthi</name><officialDenomination>Bangerter Käthi</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2154</code><gender>m</gender><id>185</id><name>Rychen Albrecht</name><officialDenomination>Rychen</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2181</code><gender>m</gender><id>226</id><name>Tschuppert Karl</name><officialDenomination>Tschuppert</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2281</code><gender>m</gender><id>47</id><name>Comby Bernard</name><officialDenomination>Comby</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2398</code><gender>m</gender><id>335</id><name>Kofmel Peter</name><officialDenomination>Kofmel</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2330</code><gender>m</gender><id>228</id><name>Vetterli Werner</name><officialDenomination>Vetterli</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2284</code><gender>m</gender><id>60</id><name>Dettling Toni</name><officialDenomination>Dettling</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2385</code><gender>m</gender><id>321</id><name>Föhn Peter</name><officialDenomination>Föhn</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2347</code><gender>m</gender><id>264</id><name>Weyeneth Hermann</name><officialDenomination>Weyeneth</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2172</code><gender>f</gender><id>211</id><name>Spoerry Vreni</name><officialDenomination>Spoerry</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2431</code><gender>f</gender><id>368</id><name>Zapfl Rosmarie</name><officialDenomination>Zapfl</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2287</code><gender>m</gender><id>74</id><name>Eymann Christoph</name><officialDenomination>Eymann</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2269</code><gender>m</gender><id>10</id><name>Baumberger Peter</name><officialDenomination>Baumberger Peter</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2399</code><gender>m</gender><id>336</id><name>Kunz Josef</name><officialDenomination>Kunz</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2168</code><gender>m</gender><id>205</id><name>Seiler Hanspeter</name><officialDenomination>Seiler Hanspeter</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2051</code><gender>m</gender><id>70</id><name>Eggly Jacques-Simon</name><officialDenomination>Eggly</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2430</code><gender>m</gender><id>366</id><name>Weigelt Peter</name><officialDenomination>Weigelt</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2354</code><gender>f</gender><id>273</id><name>Gadient Brigitta M.</name><officialDenomination>Gadient</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2323</code><gender>m</gender><id>214</id><name>Stamm Luzi</name><officialDenomination>Stamm</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2019</code><gender>m</gender><id>24</id><name>Bonny Jean-Pierre</name><officialDenomination>Bonny</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2260</code><gender>m</gender><id>16</id><name>Bircher Peter</name><officialDenomination>Bircher Peter</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2066</code><gender>m</gender><id>83</id><name>Frey Claude</name><officialDenomination>Frey Claude</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2348</code><gender>m</gender><id>267</id><name>Schmid Samuel</name><officialDenomination>Schmid Samuel</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2038</code><gender>m</gender><id>50</id><name>Couchepin Pascal</name><officialDenomination>Couchepin Pascal</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2390</code><gender>m</gender><id>327</id><name>Gusset Wilfried Ernest</name><officialDenomination>Gusset</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2318</code><gender>f</gender><id>187</id><name>Sandoz Suzette</name><officialDenomination>Sandoz Suzette</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2138</code><gender>m</gender><id>165</id><name>Pidoux Philippe</name><officialDenomination>Pidoux Philippe</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2409</code><gender>m</gender><id>345</id><name>Pelli Fulvio</name><officialDenomination>Pelli</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2380</code><gender>f</gender><id>316</id><name>Egerszegi-Obrist Christine</name><officialDenomination>Egerszegi-Obrist</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2077</code><gender>m</gender><id>100</id><name>Gysin Hans Rudolf</name><officialDenomination>Gysin</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2149</code><gender>m</gender><id>180</id><name>Ruckstuhl Hans</name><officialDenomination>Ruckstuhl</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2429</code><gender>f</gender><id>365</id><name>Weber Agnes</name><officialDenomination>Weber Agnes</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2124</code><gender>f</gender><id>156</id><name>Nabholz Lili</name><officialDenomination>Nabholz</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2053</code><gender>m</gender><id>71</id><name>Engler Rolf</name><officialDenomination>Engler</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2408</code><gender>m</gender><id>344</id><name>Oehrli Fritz Abraham</name><officialDenomination>Oehrli</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2270</code><gender>m</gender><id>15</id><name>Binder Max</name><officialDenomination>Binder</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2084</code><gender>m</gender><id>110</id><name>Hess Otto</name><officialDenomination>Hess Otto</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2425</code><gender>f</gender><id>362</id><name>Vallender Dorle</name><officialDenomination>Vallender</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2306</code><gender>m</gender><id>131</id><name>Leu Josef</name><officialDenomination>Leu Josef</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2316</code><gender>m</gender><id>170</id><name>Raggenbass Hansueli</name><officialDenomination>Raggenbass</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2192</code><gender>m</gender><id>237</id><name>Wyss William</name><officialDenomination>Wyss William</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2283</code><gender>m</gender><id>58</id><name>Deiss Joseph</name><officialDenomination>Deiss</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2379</code><gender>m</gender><id>315</id><name>Eberhard Toni</name><officialDenomination>Eberhard</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2139</code><gender>m</gender><id>167</id><name>Pini Massimo</name><officialDenomination>Pini Massino</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2065</code><gender>m</gender><id>81</id><name>Fischer Ulrich</name><officialDenomination>Fischer Ulrich</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2310</code><gender>m</gender><id>146</id><name>Maurer Ueli</name><officialDenomination>Maurer Ueli</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2299</code><gender>m</gender><id>108</id><name>Hegetschweiler Rolf</name><officialDenomination>Hegetschweiler</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2402</code><gender>m</gender><id>339</id><name>Loretan Otto G.</name><officialDenomination>Loretan Otto G.</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2424</code><gender>m</gender><id>361</id><name>Theiler Georges</name><officialDenomination>Theiler</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2377</code><gender>m</gender><id>313</id><name>Dupraz John</name><officialDenomination>Dupraz</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2042</code><gender>m</gender><id>57</id><name>David Eugen</name><officialDenomination>David</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2267</code><gender>f</gender><id>107</id><name>Heberlein Trix</name><officialDenomination>Heberlein</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2189</code><gender>m</gender><id>367</id><name>Widrig Hans Werner</name><officialDenomination>Widrig</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2325</code><gender>m</gender><id>218</id><name>Steinemann Walter</name><officialDenomination>Steinemann Walter</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2332</code><gender>f</gender><id>235</id><name>Wittenwiler Milli</name><officialDenomination>Wittenwiler</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2190</code><gender>m</gender><id>234</id><name>Wiederkehr Roland</name><officialDenomination>Wiederkehr</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2286</code><gender>m</gender><id>72</id><name>Epiney Simon</name><officialDenomination>Epiney</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2004</code><gender>m</gender><id>6</id><name>Aregger Manfred</name><officialDenomination>Aregger</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2427</code><gender>m</gender><id>364</id><name>Vogel Daniel</name><officialDenomination>Vogel Daniel</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2150</code><gender>m</gender><id>182</id><name>Ruf Markus</name><officialDenomination>Ruf</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2415</code><gender>m</gender><id>352</id><name>Schlüer Ulrich</name><officialDenomination>Schlüer</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2386</code><gender>m</gender><id>322</id><name>Freund Jakob</name><officialDenomination>Freund</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2343</code><gender>m</gender><id>254</id><name>Steiner Rudolf</name><officialDenomination>Steiner Rudolf</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2414</code><gender>m</gender><id>351</id><name>Sandoz Marcel</name><officialDenomination>Sandoz Marcel</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2382</code><gender>m</gender><id>318</id><name>Engelberger Edi</name><officialDenomination>Engelberger</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2178</code><gender>m</gender><id>220</id><name>Stucky Georg</name><officialDenomination>Stucky Georg</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2321</code><gender>m</gender><id>198</id><name>Schmied Walter</name><officialDenomination>Schmied Walter</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2277</code><gender>m</gender><id>34</id><name>Bührer Gerold</name><officialDenomination>Bührer Gerold</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2036</code><gender>m</gender><id>46</id><name>Columberg Dumeni</name><officialDenomination>Columberg</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2289</code><gender>f</gender><id>77</id><name>Fehr Lisbeth</name><officialDenomination>Fehr Lisbeth</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2419</code><gender>m</gender><id>356</id><name>Speck Christian</name><officialDenomination>Speck</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2375</code><gender>m</gender><id>311</id><name>Christen Yves</name><officialDenomination>Christen Yves</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2291</code><gender>m</gender><id>86</id><name>Fritschi Oscar</name><officialDenomination>Fritschi Oscar</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2313</code><gender>m</gender><id>154</id><name>Moser René</name><officialDenomination>Moser René</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2049</code><gender>m</gender><id>66</id><name>Dünki Max</name><officialDenomination>Dünki</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2369</code><gender>m</gender><id>304</id><name>Baumann J. Alexander</name><officialDenomination>Baumann J. Alexander</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2120</code><gender>m</gender><id>252</id><name>Mühlemann Ernst</name><officialDenomination>Mühlemann</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2064</code><gender>m</gender><id>79</id><name>Fischer Theo</name><officialDenomination>Fischer-Hägglingen</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2329</code><gender>m</gender><id>225</id><name>Tschopp Peter</name><officialDenomination>Tschopp Peter</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2292</code><gender>m</gender><id>91</id><name>Giezendanner Ulrich</name><officialDenomination>Giezendanner</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2137</code><gender>m</gender><id>164</id><name>Philipona Jean-Nicolas</name><officialDenomination>Philipona Jean-Nicolas</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2410</code><gender>m</gender><id>346</id><name>Randegger Johannes</name><officialDenomination>Randegger</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2199</code><gender>m</gender><id>245</id><name>Zwygart Otto</name><officialDenomination>Zwygart</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2416</code><gender>m</gender><id>353</id><name>Schmid Odilo</name><officialDenomination>Schmid Odilo</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2406</code><gender>m</gender><id>342</id><name>Müller Erich</name><officialDenomination>Müller Erich</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2033</code><gender>m</gender><id>42</id><name>Cavadini Adriano</name><officialDenomination>Cavadini Adriano</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2109</code><gender>m</gender><id>138</id><name>Maitre Jean-Philippe</name><officialDenomination>Maitre Jean-Philippe</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2319</code><gender>m</gender><id>192</id><name>Scherrer Werner</name><officialDenomination>Scherrer Werner</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2264</code><gender>m</gender><id>14</id><name>Bezzola Duri</name><officialDenomination>Bezzola Duri</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2068</code><gender>m</gender><id>249</id><name>Friderici Charles</name><officialDenomination>Friderici</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2378</code><gender>m</gender><id>314</id><name>Durrer Adalbert</name><officialDenomination>Durrer Adalbert</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2372</code><gender>m</gender><id>307</id><name>Brunner Toni</name><officialDenomination>Brunner Toni</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2327</code><gender>m</gender><id>221</id><name>Suter Marc Frédéric</name><officialDenomination>Suter Marc Frédéric</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2393</code><gender>m</gender><id>330</id><name>Hochreutener Norbert</name><officialDenomination>Hochreutener</officialDenomination></councillor><type>cosign</type></role><role><councillor><code>2104</code><gender>m</gender><id>135</id><name>Loeb François</name><officialDenomination>Loeb</officialDenomination></councillor><faction><abbreviation>Fraktion R</abbreviation><code>RL</code><id>1</id><name>Freisinnig-demokratische Fraktion</name></faction><type>author</type></role></roles><shortId>95.3616</shortId><state><id>229</id><name>Erledigt</name><doneKey>0</doneKey><newKey>0</newKey></state><texts><text><type><id>14</id><name>Antwort BR / Büro</name></type><value>Der Bundesrat ist bereit, das Postulat entgegenzunehmen.</value></text><text><type><id>5</id><name>Eingereichter Text</name></type><value>&lt;p&gt;Nur eine Verbesserung der Rahmenbedingungen trägt langfristig zur Förderung eines gesunden (Neu-)Unternehmertums bei. Ohne jede Forderung nach aktiver staatlicher Unterstützung bitte ich den Bundesrat daher,&lt;/p&gt;&lt;p&gt;- seinen Bericht über die Klein- und Mittelbetriebe vom Oktober 1983 aufzuarbeiten, um die heutige Lage der schweizerischen KMU aufzuzeigen, ihre Bedeutung zu würdigen und koordinierte Förderungsmassnahmen vorzuschlagen.&lt;/p&gt;&lt;p&gt;Im weiteren ersuche ich den Bundesrat, um Klein- und Mittelbetriebe zu fördern,&lt;/p&gt;&lt;p&gt;- eine Konsultativkommission zu beauftragen, Massnahmen zu erarbeiten, um die Rechts- und Verwaltungsvorschriften für (neue) KMU zu vereinfachen;&lt;/p&gt;&lt;p&gt;- bei einer Revision des Gesellschaftsrechtes die Neugründung von Aktiengesellschaften und Gesellschaften mit beschränkter Haftung für KMU zu erleichtern (Höhe des Gesellschaftskapitals, Vereinfachung der kostspieligen Formerfordernisse für die Startphase, Umwandlungsmöglichkeit einer GmbH in eine AG, Statutenänderungen usw.);&lt;/p&gt;&lt;p&gt;- sicherzustellen, dass alle Entwürfe von Gesetzen und sonstigen Vorschriften zunächst daraufhin geprüft werden, ob sie notwendig, wirkungsvoll und verständlich sind, soweit davon auszugehen ist, dass diese Entwürfe den Verwaltungsaufwand erhöhen;&lt;/p&gt;&lt;p&gt;- die Genehmigungsverfahren, sofern sie vornehmlich die KMU betreffen, soweit als möglich durch Verfahren zu ersetzen, bei denen die Zustimmung als erteilt gilt, wenn die zuständigen Behörden innerhalb einer bestimmten Frist keinen Einspruch erhoben haben;&lt;/p&gt;&lt;p&gt;- zu prüfen, inwieweit für neugegründete KMU vereinfachte administrative Verfahrensvorschriften eingeführt werden könnten (z. B. Jahrespauschale für AHV-Beiträge analog der Regelung für Studierende oder Möglichkeit einer jährlichen Abrechnung der Mehrwertsteuer);&lt;/p&gt;&lt;p&gt;- die Selbstfinanzierungsmöglichkeiten von (neugegründeten) KMU dadurch zu verbessern, dass nicht entnommene Gewinne steuerlich entlastet werden;&lt;/p&gt;&lt;p&gt;- die Steuerhürden beim Risikokapital für KMU (bis zu einer bestimmten Höhe) zu beseitigen (Gesellschaft und Privatpersonen sollen Investitionen in Risikokapital von der Steuer absetzen können; Gewinne aus Risikokapital sollen steuerlich entlastet werden);&lt;/p&gt;&lt;p&gt;- das Bürgschaftswesen in der Schweiz weiter zu fördern (u. a. beispielsweise durch Erhöhung der Rückbürgschaft auf der verbürgten Kreditsumme);&lt;/p&gt;&lt;p&gt;- die Doppelbesteuerungstatbestände für KMU (z. B. Aktiengesellschaft - Aktionär) zu beseitigen.&lt;/p&gt;</value></text><text><type><id>1</id><name>Titel des Geschäftes</name></type><value>Verbesserung der Rahmenbedingungen zur Förderung des Unternehmertums im KMU-Bereich</value></text></texts><title>Verbesserung der Rahmenbedingungen zur Förderung des Unternehmertums im KMU-Bereich</title></affair>