﻿<?xml version="1.0" encoding="utf-8"?><affair xmlns:i="http://www.w3.org/2001/XMLSchema-instance"><id>20140051</id><updated>2026-02-10T20:37:51Z</updated><additionalIndexing>24;28;Steuerbefreiung;Jugendarbeit;Steuer;Vereinigung;gemeinnützige Anstalt</additionalIndexing><affairType><abbreviation>BRG</abbreviation><id>1</id><name>Geschäft des Bundesrates</name></affairType><deposit><date>2014-06-06T00:00:00Z</date><legislativePeriod>49</legislativePeriod><session>4914</session></deposit><descriptors><descriptor><key>L05K0101030204</key><name>Vereinigung</name><type>1</type></descriptor><descriptor><key>L05K1107030701</key><name>Steuerbefreiung</name><type>1</type></descriptor><descriptor><key>L04K01040205</key><name>Jugendarbeit</name><type>1</type></descriptor><descriptor><key>L04K07030306</key><name>gemeinnützige Anstalt</name><type>1</type></descriptor><descriptor><key>L03K110702</key><name>Steuer</name><type>1</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>2014-06-06T00:00:00Z</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>2014-06-06T00:00:00Z</date><registrations /><treatmentCategory>IIIb</treatmentCategory></preConsultation></preConsultations><references><reference><date>2014-06-06T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>5369</page><source>BBl 2014 5369</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/2014/5369.pdf</url><year>2014</year></publication><title>Botschaft vom 6. Juni 2014 zum Bundesgesetz über die Gewinnbesteuerung von juristischen Personen mit ideellen Zwecken</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>2014-06-06T00:00:00</date><id>24</id><name>Im Rat noch nicht behandelt</name></state><state><date>2014-09-10T00:00:00</date><id>3</id><name>Behandelt vom Ständerat</name></state><state><date>2015-03-02T00:00:00</date><id>4</id><name>Von beiden Räten behandelt</name></state><state><date>2015-03-20T00:00:00</date><id>229</id><name>Erledigt</name></state></states><texts><text><type><id>2</id><name>Titel der Vorlage</name></type><value>Botschaft vom 6. Juni 2014 zum Bundesgesetz über die Gewinnbesteuerung von juristischen Personen mit ideellen Zwecken</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>2014-09-10T00:00:00Z</date><text>Beschluss gemäss Entwurf</text><type>62</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>2015-03-02T00:00:00Z</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>2015-03-20T00:00:00Z</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>2015-03-20T00:00:00Z</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>2014-06-06T00:00:00Z</date><registrations><registration><correspondents><correspondent><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><councillor><code>2592</code><gender>m</gender><id>1133</id><name>Darbellay Christophe</name><officialDenomination>Darbellay</officialDenomination></councillor><faction><abbreviation>Fraktion CE</abbreviation><code>M-E</code><id>3</id><name>Fraktion CVP-EVP</name></faction><language>fr</language></correspondent><correspondent><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><councillor><code>2584</code><gender>m</gender><id>1135</id><name>Amstutz Adrian</name><officialDenomination>Amstutz</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>4917</sessionId></registration></registrations><treatmentCategory>IIIb/IV</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>2014-06-06T00:00:00Z</date><registrations><registration><correspondents><correspondent><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><councillor><code>2674</code><gender>m</gender><id>3871</id><name>Bischof Pirmin</name><officialDenomination>Bischof Pirmin</officialDenomination></councillor><faction><abbreviation>Fraktion CE</abbreviation><code>M-E</code><id>3</id><name>Fraktion CVP-EVP</name></faction><language>de</language></correspondent></correspondents><sessionId>4915</sessionId></registration></registrations><treatmentCategory>IIIb/IV</treatmentCategory></preConsultation></preConsultations><references><reference><date>2014-06-06T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>5383</page><source>BBl 2014 5383</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/2014/5383.pdf</url><year>2014</year></publication><title>Bundesgesetz über die Gewinnbesteuerung von juristischen Personen mit ideellen Zwecken</title><type><id>1</id><name>Beratungsgegenstand / Entwurf</name></type></reference><reference><date>2015-03-31T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>2751</page><source>BBl 2015 2751</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/2015/2751.pdf</url><year>2015</year></publication><referendumDeadline>2015-07-09T00:00:00Z</referendumDeadline><type><id>3</id><name>Schlussabstimmungstext</name></type></reference><reference><date>2015-09-09T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>2947</page><source>AS 2015 2947</source><type><id>2</id><name>Amtliche Sammlung</name><shortName>AS</shortName></type><url>http://www.admin.ch/opc/de/official-compilation/2015/2947.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>2014-06-06T00:00:00</date><id>24</id><name>Im Rat noch nicht behandelt</name></state><state><date>2014-09-10T00:00:00</date><id>3</id><name>Behandelt vom Ständerat</name></state><state><date>2015-03-02T00:00:00</date><id>4</id><name>Von beiden Räten behandelt</name></state><state><date>2015-03-20T00:00:00</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 Gewinnbesteuerung von juristischen Personen mit ideellen Zwecken</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>88</sequentialNumber><shortId>14.051</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>Steuerbefreiung von juristischen Personen mit ideellen Zwecken. Bundesgesetz</value></text></texts><title>Steuerbefreiung von juristischen Personen mit ideellen Zwecken. Bundesgesetz</title></affair>