{"id":516495,"date":"2023-02-25T06:00:00","date_gmt":"2023-02-25T05:00:00","guid":{"rendered":"https:\/\/leregardlibre.com\/?p=516495"},"modified":"2025-12-13T22:43:34","modified_gmt":"2025-12-13T21:43:34","slug":"erbschaftssteuer-moralische-und-wirtschaftliche-bilanz","status":"publish","type":"post","link":"https:\/\/leregardlibre.com\/de\/politique\/suisse\/imposition-des-successions-bilan-moral-et-economique\/","title":{"rendered":"Erbschaftssteuer: Moralische und wirtschaftliche Bilanz"},"content":{"rendered":"<div class='content_excerpt'>\n<p class=\"has-drop-cap\"><strong>Die Erbschaftssteuer ist eine besonders umstrittene Steuer, obwohl sie viele Bef\u00fcrworter hat. Dies geht zumindest aus einem 2014 erschienenen Buch des Liberalen Instituts hervor, das eine anregende Verteidigung der Institution der Erbschaftssteuer bietet.<\/strong><strong>ritage.<\/strong><\/p>\n\n\n\n (mehr ...)\n    <div class='restricted_content_fade'><\/div>\n    <\/div>\n  <style>\n    .content_excerpt{\n      position: relative;\n    }\n    .content_excerpt .restricted_content_fade{\n      position: absolute;\n      bottom: 0;\n      left: 0;\n      right: 0;\n      height: 75px;\n\t  margin-bottom: 0px;\n      background-image: linear-gradient(#ffffff2e, white);\n    }\n\n    .restricted_content{\n      margin-top: 30px;\n      border: solid #dddddd 1px;\n      border-radius: 7px;\n      padding: 30px;\n    }\n    \n    .restricted_content .restricted_content_title{\n      font-size: 22px;\n      font-weight: 600;\n    }\n    .restricted_content .restricted_content_flex_row{\n      display: flex;\n      flex-direction: row;\n    }\n    .restricted_content .restricted_content_image_container{\n      flex: 3;\n    }\n    .restricted_content .restricted_content_flex_column{\n      flex: 4;\n      display: flex;\n      flex-direction: column;\n      margin-left: 40px;\n      justify-content: center;\n    }\n\n\n    .restricted_content_buttons{\n      display: flex;\n      flex-direction: column;\n      width: min-content;\n    }\n    .restricted_content_button{\n      background-color: #f2f2f2;\n      text-transform: uppercase;\n      font-weight: 600;\n      padding: 8px 40px;\n      text-align: center;\n      font-size: 13px;\n      margin-top: 10px;\n      width: max-content;\n      width: 100%;\n      white-space: nowrap;\n    }\n    .restricted_content_button:hover {\n      background-color: #111111;\n      color: white;\n      text-decoration: none !important;\n    }\n\n    .restricted_content_primary_button{\n      background-color: #1F2A68 !important;\n      color: white !important;\n    }\n    .restricted_content_primary_button:hover {\n      background-color: #111111;\n    }\n\n    .restricted_content_text{\n      margin-bottom: 10px;\n      line-height: 1.2;\n      font-weight: 500;\n      font-size: 16px;\n    }\n\n  \n  <\/style>\n  <div class='restricted_content'>\n    <h3 class='restricted_content_title'>Dieser Inhalt ist unseren Abonnenten vorbehalten.<\/h3>\n    <div class='restricted_content_flex_row'>\n      <div class='restricted_content_image_container'>\n        <img class='restricted_content_image' src='\/wp-content\/uploads\/2025\/08\/abo_physique.png' \/>\n      <\/div>\n      <div class='restricted_content_flex_column'>\n        <div class='restricted_content_text'>Wenn Sie ein Konto haben, loggen Sie sich ein. Ansonsten entdecken Sie unsere verschiedenen Abonnements und erstellen Sie ein Konto ab CHF 2.50 im ersten Monat.<\/div>\n        <div class='restricted_content_buttons'>\n          <a href='\/de\/abonnement\/' class='restricted_content_button restricted_content_primary_button'>Abonnements ansehen<\/a><a href='\/de\/mein-konto\/?redirect_to=https:\/\/leregardlibre.com\/de\/politique\/suisse\/imposition-des-successions-bilan-moral-et-economique\/'class='restricted_content_button'>Sich anmelden<\/a><\/div>\n      <\/div>\n    <\/div>\n  <\/div>","protected":false},"excerpt":{"rendered":"<div class='content_excerpt'>\n<p class=\"has-drop-cap\"><strong>Die Erbschaftssteuer ist eine besonders umstrittene Steuer, obwohl sie viele Bef\u00fcrworter hat. Dies geht zumindest aus einem 2014 erschienenen Buch des Liberalen Instituts hervor, das eine anregende Verteidigung der Institution der Erbschaftssteuer bietet.<\/strong><strong>ritage.<\/strong><\/p>\n<p> (mehr ...)<\/p>\n<div class='restricted_content_fade'><\/div>\n<\/p><\/div>\n<style>\n    .content_excerpt{\n      position: relative;\n    }\n    .content_excerpt .restricted_content_fade{\n      position: absolute;\n      bottom: 0;\n      left: 0;\n      right: 0;\n      height: 75px;\n\t  margin-bottom: 0px;\n      background-image: linear-gradient(#ffffff2e, white);\n    }<\/p>\n<p>    .restricted_content{\n      margin-top: 30px;\n      border: solid #dddddd 1px;\n      border-radius: 7px;\n      padding: 30px;\n    }<\/p>\n<p>    .restricted_content .restricted_content_title{\n      font-size: 22px;\n      font-weight: 600;\n    }\n    .restricted_content .restricted_content_flex_row{\n      display: flex;\n      flex-direction: row;\n    }\n    .restricted_content .restricted_content_image_container{\n      flex: 3;\n    }\n    .restricted_content .restricted_content_flex_column{\n      flex: 4;\n      display: flex;\n      flex-direction: column;\n      margin-left: 40px;\n      justify-content: center;\n    }<\/p>\n<p>    .restricted_content_buttons{\n      display: flex;\n      flex-direction: column;\n      width: min-content;\n    }\n    .restricted_content_button{\n      background-color: #f2f2f2;\n      text-transform: uppercase;\n      font-weight: 600;\n      padding: 8px 40px;\n      text-align: center;\n      font-size: 13px;\n      margin-top: 10px;\n      width: max-content;\n      width: 100%;\n      white-space: nowrap;\n    }\n    .restricted_content_button:hover {\n      background-color: #111111;\n      color: white;\n      text-decoration: none !important;\n    }<\/p>\n<p>    .restricted_content_primary_button{\n      background-color: #1F2A68 !important;\n      color: white !important;\n    }\n    .restricted_content_primary_button:hover {\n      background-color: #111111;\n    }<\/p>\n<p>    .restricted_content_text{\n      margin-bottom: 10px;\n      line-height: 1.2;\n      font-weight: 500;\n      font-size: 16px;\n    }<\/p>\n<\/style>\n<div class='restricted_content'>\n<h3 class='restricted_content_title'>Dieser Inhalt ist unseren Abonnenten vorbehalten.<\/h3>\n<div class='restricted_content_flex_row'>\n<div class='restricted_content_image_container'>\n        <img class='restricted_content_image' src='\/wp-content\/uploads\/2025\/08\/abo_physique.png' \/>\n      <\/div>\n<div class='restricted_content_flex_column'>\n<div class='restricted_content_text'>Wenn Sie bereits ein Konto haben, melden Sie sich bitte an. Andernfalls informieren Sie sich \u00fcber unsere verschiedenen Abonnementmodelle und erstellen Sie ein Konto ab CHF 2.50 im ersten Monat.<\/div>\n<div class='restricted_content_buttons'>\n          <a href='\/de\/abonnement\/' class='restricted_content_button restricted_content_primary_button'>Abonnements ansehen<\/a><a href='\/de\/mein-konto\/?redirect_to=https:\/\/leregardlibre.com\/de\/politique\/suisse\/imposition-des-successions-bilan-moral-et-economique\/'class='restricted_content_button'>Sich anmelden<\/a><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>","protected":false},"author":138,"featured_media":516502,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[644357279],"tags":[644358180,644358470,644352244,644352243],"class_list":["post-516495","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-suisse","tag-dossier-impots","tag-fiscalite","tag-institut-liberal","tag-pierre-bessard","membership-content","access-restricted"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.5 (Yoast SEO v28.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Imposition des successions: bilan moral et \u00e9conomique<\/title>\n<meta name=\"description\" content=\"L\u2019imp\u00f4t sur les successions est un pr\u00e9l\u00e8vement particuli\u00e8rement contestable. 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Das geht aus einem Buch des Liberalen Instituts hervor.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leregardlibre.com\/de\/politik\/schweiz\/erbschaftssteuer-moralische-und-wirtschaftliche-bilanz\/","og_locale":"de_DE","og_type":"article","og_title":"Imposition des successions: bilan moral et \u00e9conomique","og_description":"L\u2019imp\u00f4t sur les successions est un pr\u00e9l\u00e8vement particuli\u00e8rement contestable. 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