{"id":20073291,"updated":"2025-06-24T23:55:15Z","additionalIndexing":"24;28;Deutschland;Schiffs- und Flugpersonal;Grenzgänger\/in;Nichterwerbsbevölkerung;Steuerveranlagung;Rente;Steuerrecht;Dritte Säule;Steuerbelastung","affairType":{"abbreviation":"Po.","id":6,"name":"Postulat"},"author":{"committee":{"abbreviation":"WAK-NR","id":10,"name":"Kommission für Wirtschaft und Abgaben NR","abbreviation1":"WAK-N","abbreviation2":"WAK","committeeNumber":10,"council":{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N"},"typeCode":1},"type":"author"},"deposit":{"council":{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N"},"date":"2007-05-21T00:00:00Z","legislativePeriod":47,"session":"4717"},"descriptors":[{"key":"L05K0104010103","name":"Dritte Säule","type":1},{"key":"L05K0702020114","name":"Nichterwerbsbevölkerung","type":1},{"key":"L04K11070301","name":"Steuerveranlagung","type":1},{"key":"L04K01040112","name":"Rente","type":1},{"key":"L04K11070308","name":"Steuerbelastung","type":1},{"key":"L05K0702020110","name":"Grenzgänger\/in","type":2},{"key":"L04K11070312","name":"Steuerrecht","type":2},{"key":"L04K03010105","name":"Deutschland","type":2},{"key":"L05K1801020503","name":"Schiffs- und Flugpersonal","type":2}],"drafts":[{"consultation":{"resolutions":[{"category":{"id":3,"name":"Normal"},"council":{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N"},"date":"2007-10-01T00:00:00Z","text":"Annahme","type":20}]},"federalCouncilProposal":{"code":"+","date":"2007-06-15T00:00:00Z","text":"Der Bundesrat beantragt die Annahme des Postulates."},"index":0,"links":[],"preConsultations":[],"references":[],"relatedDepartments":[{"abbreviation":"EFD","id":7,"name":"Finanzdepartement","leading":true}],"states":[{"date":"\/Date(1179698400000+0200)\/","id":24,"name":"Im Rat noch nicht behandelt"},{"date":"\/Date(1191189600000+0200)\/","id":26,"name":"Angenommen"},{"date":"\/Date(1276725600000+0200)\/","id":229,"name":"Erledigt"}],"texts":[]}],"handling":{"date":"2007-10-01T00:00:00Z","legislativePeriod":47,"session":"4718"},"language":"de","priorityCouncils":[{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N","priority":1}],"relatedAffairs":[{"id":19960412,"priorityCode":"N","shortId":"96.412"}],"roles":[{"committee":{"abbreviation":"WAK-NR","id":10,"name":"Kommission für Wirtschaft und Abgaben NR","abbreviation1":"WAK-N","abbreviation2":"WAK","committeeNumber":10,"council":{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N"},"typeCode":1},"type":"author"}],"shortId":"07.3291","state":{"id":229,"name":"Erledigt","doneKey":"0","newKey":0},"texts":[{"type":{"id":14,"name":"Antwort BR \/ Büro"},"value":"Der Bundesrat beantragt die Annahme des Postulates."},{"type":{"id":5,"name":"Eingereichter Text"},"value":"<p>Der Bundesrat wird beauftragt, einen Bericht über die Über- und Unterbesteuerung der privaten Altersvorsorge vorzulegen. Insbesondere hat er aufzuzeigen, welche steuerlichen Effekte beim Bezug von PK-Geldern oder Säule-3a-Geldern und anschliessender Umwandlung in eine Leibrente eintreten. Im Weiteren soll er die künftige steuerliche Behandlung von Schweizer Grenzgängern (z. B. Swiss-Piloten), die zwar in der Schweiz wohnen, aber in Deutschland besteuert werden, in Bezug auf die Säulen 3a und 3b aufzeigen.<\/p>"},{"type":{"id":1,"name":"Titel des Geschäftes"},"value":"Steuerliche Effekte der privaten Altersvorsorge"}],"title":"Steuerliche Effekte der privaten Altersvorsorge"}