﻿<?xml version="1.0" encoding="utf-8"?><affair xmlns:i="http://www.w3.org/2001/XMLSchema-instance"><id>20120036</id><updated>2026-02-10T20:43:43Z</updated><additionalIndexing>24;Doppelbesteuerung;Strafgesetzbuch;direkte Bundessteuer;Verfahrensrecht;Gerichtsverfahren;Steuerübereinkommen;Gesetz;Verjährung</additionalIndexing><affairType><abbreviation>BRG</abbreviation><id>1</id><name>Geschäft des Bundesrates</name></affairType><deposit><date>2012-03-02T00:00:00Z</date><legislativePeriod>49</legislativePeriod><session>4902</session></deposit><descriptors><descriptor><key>L04K05040107</key><name>Verjährung</name><type>1</type></descriptor><descriptor><key>L04K05030208</key><name>Verfahrensrecht</name><type>1</type></descriptor><descriptor><key>L03K050404</key><name>Gerichtsverfahren</name><type>1</type></descriptor><descriptor><key>L04K05010207</key><name>Strafgesetzbuch</name><type>2</type></descriptor><descriptor><key>L04K11070302</key><name>Doppelbesteuerung</name><type>2</type></descriptor><descriptor><key>L04K11070313</key><name>Steuerübereinkommen</name><type>2</type></descriptor><descriptor><key>L04K11070202</key><name>direkte Bundessteuer</name><type>2</type></descriptor><descriptor><key>L05K0503010102</key><name>Gesetz</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>2012-03-02T00:00:00Z</date><registrations /><treatmentCategory>IIIb</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>2012-03-02T00:00:00Z</date><registrations /><treatmentCategory>IIIb</treatmentCategory></preConsultation></preConsultations><references><reference><date>2012-03-02T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>2869</page><source>BBl 2012 2869</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/2012/2869.pdf</url><year>2012</year></publication><title>Botschaft vom 2. März 2012 zum Bundesgesetz über eine Anpassung des DBG und des StHG an die Allgemeinen Bestimmungen des StGB</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>2012-03-02T00:00:00</date><id>24</id><name>Im Rat noch nicht behandelt</name></state><state><date>2013-06-20T00:00:00</date><id>3</id><name>Behandelt vom Ständerat</name></state><state><date>2014-03-11T00:00:00</date><id>4</id><name>Von beiden Räten behandelt</name></state><state><date>2014-09-26T00:00:00</date><id>229</id><name>Erledigt</name></state></states><texts><text><type><id>2</id><name>Titel der Vorlage</name></type><value>Botschaft vom 2. März 2012 zum Bundesgesetz über eine Anpassung des DBG und des StHG an die Allgemeinen Bestimmungen des StGB</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>2013-06-20T00:00:00Z</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>2014-03-11T00:00:00Z</date><text>Nichteintreten.</text><type>0</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>2014-06-17T00:00:00Z</date><text>Festhalten (= Eintreten).</text><type>0</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>2014-09-16T00:00:00Z</date><text>Eintreten; Beschluss abweichend vom Beschluss des Ständerates.</text><type>0</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>2014-09-18T00:00:00Z</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>2014-09-26T00:00:00Z</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>2014-09-26T00:00:00Z</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>2012-03-02T00:00:00Z</date><registrations><registration><correspondents><correspondent><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><councillor><code>2129</code><gender>f</gender><id>487</id><name>Leutenegger Oberholzer Susanne</name><officialDenomination>Leutenegger Oberholzer</officialDenomination></councillor><faction><abbreviation>Fraktion S</abbreviation><code>S</code><id>2</id><name>Sozialdemokratische Fraktion</name></faction><language>de</language></correspondent><correspondent><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><councillor><code>2627</code><gender>m</gender><id>1119</id><name>Rime Jean-François</name><officialDenomination>Rime</officialDenomination></councillor><faction><abbreviation>Fraktion V</abbreviation><code>V</code><id>4</id><name>Fraktion der Schweizerischen Volkspartei</name></faction><language>fr</language></correspondent></correspondents><sessionId>4912</sessionId></registration><registration><correspondents><correspondent><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><councillor><code>2627</code><gender>m</gender><id>1119</id><name>Rime Jean-François</name><officialDenomination>Rime</officialDenomination></councillor><faction><abbreviation>Fraktion V</abbreviation><code>V</code><id>4</id><name>Fraktion der Schweizerischen Volkspartei</name></faction><language>fr</language></correspondent><correspondent><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><councillor><code>2775</code><gender>m</gender><id>4075</id><name>Caroni Andrea</name><officialDenomination>Caroni</officialDenomination></councillor><faction><abbreviation>Fraktion RL</abbreviation><code>RL</code><id>1</id><name>FDP-Liberale Fraktion</name></faction><language>de</language></correspondent></correspondents><sessionId>4915</sessionId></registration></registrations><treatmentCategory>IIIb</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>2012-03-02T00:00:00Z</date><registrations><registration><correspondents><correspondent><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><councillor><code>2624</code><gender>m</gender><id>1134</id><name>Recordon Luc</name><officialDenomination>Recordon</officialDenomination></councillor><faction><abbreviation>Fraktion G</abbreviation><code>G</code><id>6</id><name>Grüne Fraktion</name></faction><language>fr</language></correspondent></correspondents><sessionId>4909</sessionId></registration><registration><correspondents><correspondent><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><councillor><code>2624</code><gender>m</gender><id>1134</id><name>Recordon Luc</name><officialDenomination>Recordon</officialDenomination></councillor><faction><abbreviation>Fraktion G</abbreviation><code>G</code><id>6</id><name>Grüne Fraktion</name></faction><language>fr</language></correspondent></correspondents><sessionId>4914</sessionId></registration></registrations><treatmentCategory>IIIb</treatmentCategory></preConsultation></preConsultations><references><reference><date>2012-03-02T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>2891</page><source>BBl 2012 2891</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/2012/2891.pdf</url><year>2012</year></publication><title>Bundesgesetz über eine Anpassung des DBG und des StHG an die Allgemeinen Bestimmungen des StGB</title><type><id>1</id><name>Beratungsgegenstand / Entwurf</name></type></reference><reference><date>2014-10-07T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>7319</page><source>BBl 2014 7319</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/2014/7319.pdf</url><year>2014</year></publication><referendumDeadline>2015-01-15T00:00:00Z</referendumDeadline><type><id>3</id><name>Schlussabstimmungstext</name></type></reference><reference><date>2015-03-17T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>779</page><source>AS 2015 779</source><type><id>2</id><name>Amtliche Sammlung</name><shortName>AS</shortName></type><url>http://www.admin.ch/opc/de/official-compilation/2015/779.pdf</url><year>2015</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>true</leading></relatedDepartment></relatedDepartments><states><state><date>2012-03-02T00:00:00</date><id>24</id><name>Im Rat noch nicht behandelt</name></state><state><date>2013-06-20T00:00:00</date><id>3</id><name>Behandelt vom Ständerat</name></state><state><date>2014-03-11T00:00:00</date><id>4</id><name>Von beiden Räten behandelt</name></state><state><date>2014-09-26T00:00:00</date><id>229</id><name>Erledigt</name></state></states><texts><text><type><id>2</id><name>Titel der Vorlage</name></type><value>Bundesgesetz über eine Anpassung des DBG und des StHG an die Allgemeinen Bestimmungen des StGB</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>67</sequentialNumber><shortId>12.036</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>DBG und StHG. Anpassung an die Allgemeinen Bestimmungen des StGB</value></text></texts><title>DBG und StHG. Anpassung an die Allgemeinen Bestimmungen des StGB</title></affair>