﻿<?xml version="1.0" encoding="utf-8"?><affair xmlns:i="http://www.w3.org/2001/XMLSchema-instance"><id>19990047</id><updated>2026-02-10T20:25:34Z</updated><additionalIndexing>freie Schlagwörter: Mieteraktiengesellschaft;freie Schlagwörter: Immobilienanlagefonds;Steuersenkung;Kapitalanlagegesellschaft;direkte Bundessteuer;Immobiliengesellschaft;Steuerrecht</additionalIndexing><affairType><abbreviation>BRG</abbreviation><id>1</id><name>Geschäft des Bundesrates</name></affairType><deposit><date>1999-05-12T00:00:00Z</date><legislativePeriod>45</legislativePeriod><session>4519</session></deposit><descriptors><descriptor><key>L04K11070312</key><name>Steuerrecht</name><type>1</type></descriptor><descriptor><key>L05K0703060204</key><name>Immobiliengesellschaft</name><type>1</type></descriptor><descriptor><key>L04K11070307</key><name>Steuersenkung</name><type>1</type></descriptor><descriptor><key>L06K070303010102</key><name>Kapitalanlagegesellschaft</name><type>2</type></descriptor><descriptor><key>L04K11070202</key><name>direkte Bundessteuer</name><type>2</type></descriptor></descriptors><drafts><draft><consultation><resolutions /></consultation><federalCouncilProposal /><index>0</index><links /><preConsultations><preConsultation><committee><abbreviation>WAK-NR</abbreviation><id>10</id><name>Kommission für Wirtschaft und Abgaben NR</name><abbreviation1>WAK-N</abbreviation1><abbreviation2>WAK</abbreviation2><committeeNumber>10</committeeNumber><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><typeCode>1</typeCode></committee><date>1999-05-12T00:00:00Z</date><registrations /><treatmentCategory>III</treatmentCategory></preConsultation><preConsultation><committee><abbreviation>WAK-SR</abbreviation><id>23</id><name>Kommission für Wirtschaft und Abgaben SR</name><abbreviation1>WAK-S</abbreviation1><abbreviation2>WAK</abbreviation2><committeeNumber>23</committeeNumber><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><typeCode>1</typeCode></committee><date>1999-05-12T00:00:00Z</date><registrations /><treatmentCategory>III</treatmentCategory></preConsultation></preConsultations><references><reference><date>1999-05-12T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>5966</page><source>BBl 1999 5966</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/1999/5966.pdf</url><year>1999</year></publication><title>Botschaft vom 12. Mai 1999 zur Besteuerung bei der Liquidation von Mieter-Aktiengesellschaften und zur Änderung der Besteuerung von Immobilien-Anlagefonds mit direktem Grundbesitz</title><type><id>1</id><name>Beratungsgegenstand / Entwurf</name></type></reference></references><relatedDepartments><relatedDepartment><abbreviation>EFD</abbreviation><id>7</id><name>Finanzdepartement</name><leading>true</leading></relatedDepartment></relatedDepartments><states><state><date>1999-05-12T00:00:00</date><id>24</id><name>Im Rat noch nicht behandelt</name></state><state><date>1999-09-20T00:00:00</date><id>3</id><name>Behandelt vom Ständerat</name></state><state><date>1999-10-05T00:00:00</date><id>4</id><name>Von beiden Räten behandelt</name></state><state><date>1999-10-08T00:00:00</date><id>229</id><name>Erledigt</name></state></states><texts><text><type><id>2</id><name>Titel der Vorlage</name></type><value>Botschaft vom 12. Mai 1999 zur Besteuerung bei der Liquidation von Mieter-Aktiengesellschaften und zur Änderung der Besteuerung von Immobilien-Anlagefonds mit direktem Grundbesitz</value></text></texts></draft><draft><consultation><resolutions><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><date>1999-09-20T00:00:00Z</date><text>Beschluss abweichend vom Entwurf</text><type>52</type></resolution><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><date>1999-10-05T00:00:00Z</date><text>Zustimmung</text><type>3</type></resolution><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><date>1999-10-08T00:00:00Z</date><text>Annahme in der Schlussabstimmung</text><type>36</type></resolution><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><date>1999-10-08T00:00:00Z</date><text>Annahme in der Schlussabstimmung</text><type>36</type></resolution></resolutions></consultation><federalCouncilProposal /><index>1</index><links /><preConsultations><preConsultation><committee><abbreviation>WAK-NR</abbreviation><id>10</id><name>Kommission für Wirtschaft und Abgaben NR</name><abbreviation1>WAK-N</abbreviation1><abbreviation2>WAK</abbreviation2><committeeNumber>10</committeeNumber><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><typeCode>1</typeCode></committee><date>1999-05-12T00:00:00Z</date><registrations><registration><correspondents /><sessionId>4521</sessionId></registration></registrations><treatmentCategory>III</treatmentCategory></preConsultation><preConsultation><committee><abbreviation>WAK-SR</abbreviation><id>23</id><name>Kommission für Wirtschaft und Abgaben SR</name><abbreviation1>WAK-S</abbreviation1><abbreviation2>WAK</abbreviation2><committeeNumber>23</committeeNumber><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><typeCode>1</typeCode></committee><date>1999-05-12T00:00:00Z</date><registrations><registration><correspondents><correspondent><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><councillor><code>2357</code><gender>m</gender><id>276</id><name>Brändli Christoffel</name><officialDenomination>Brändli</officialDenomination></councillor><faction><abbreviation>Fraktion V</abbreviation><code>V</code><id>4</id><name>Fraktion der Schweizerischen Volkspartei</name></faction><language>de</language></correspondent></correspondents><sessionId>4521</sessionId></registration></registrations><treatmentCategory>III</treatmentCategory></preConsultation></preConsultations><references><reference><date>1999-05-12T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>null</page><source>BBl null null</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/null/null.pdf</url><year>null</year></publication><title>Bundesgesetz über die direkte Bundessteuer (DBG)</title><type><id>1</id><name>Beratungsgegenstand / Entwurf</name></type></reference><reference><date>1999-10-26T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>8720</page><source>BBl 1999 8720</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/1999/8720.pdf</url><year>1999</year></publication><referendumDeadline>2000-02-03T00:00:00Z</referendumDeadline><type><id>3</id><name>Schlussabstimmungstext</name></type></reference><reference><date>2000-02-15T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>324</page><source>AS 2000 324</source><type><id>2</id><name>Amtliche Sammlung</name><shortName>AS</shortName></type><url>http://www.admin.ch/opc/de/official-compilation/2000/324.pdf</url><year>2000</year></publication><type><id>5</id><name>Amtliche Sammlung</name></type></reference></references><relatedDepartments><relatedDepartment><abbreviation>EFD</abbreviation><id>7</id><name>Finanzdepartement</name><leading>false</leading></relatedDepartment></relatedDepartments><states><state><date>1999-05-12T00:00:00</date><id>24</id><name>Im Rat noch nicht behandelt</name></state><state><date>1999-09-20T00:00:00</date><id>3</id><name>Behandelt vom Ständerat</name></state><state><date>1999-10-05T00:00:00</date><id>4</id><name>Von beiden Räten behandelt</name></state><state><date>1999-10-08T00:00:00</date><id>229</id><name>Erledigt</name></state></states><texts><text><type><id>2</id><name>Titel der Vorlage</name></type><value>Bundesgesetz über die direkte Bundessteuer (DBG)</value></text></texts></draft></drafts><language>de</language><priorityCouncils><priorityCouncil><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type><priority>1</priority></priorityCouncil></priorityCouncils><relatedAffairs /><roles /><sequentialNumber>209</sequentialNumber><shortId>99.047</shortId><state><id>229</id><name>Erledigt</name><doneKey>0</doneKey><newKey>0</newKey></state><texts><text><type><id>1</id><name>Titel des Geschäftes</name></type><value>Liquidation von Immobiliengesellschaften mit Mieteraktionären</value></text></texts><title>Liquidation von Immobiliengesellschaften mit Mieteraktionären</title></affair>