{"id":1390,"date":"2021-10-26T14:50:41","date_gmt":"2021-10-26T12:50:41","guid":{"rendered":"https:\/\/anwalt.aretis.ch\/?page_id=1390"},"modified":"2021-11-29T17:16:56","modified_gmt":"2021-11-29T16:16:56","slug":"oeffentliches-abgaberecht","status":"publish","type":"page","link":"https:\/\/rlh-law.ch\/en\/rechtsgebiete\/oeffentliches-abgaberecht\/","title":{"rendered":"Public levies law"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1390\" class=\"elementor elementor-1390\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-306a1b12 elementor-section-full_width mobile_fix elementor-section-height-default elementor-section-height-default\" data-id=\"306a1b12\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1ade33cd\" data-id=\"1ade33cd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-37cf480 elementor-hidden-desktop elementor-widget elementor-widget-button\" data-id=\"37cf480\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/rlh-law.ch\/en\/rechtsgebiete\/unsere-rechtsgebiete\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-angle-double-left\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">back<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ada2dfb elementor-widget elementor-widget-heading\" data-id=\"6ada2dfb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Public levies law\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ed1958f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5ed1958f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-291dbdcb elementor-section-full_width bugfix elementor-section-height-default elementor-section-height-default\" data-id=\"291dbdcb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-54fee7\" data-id=\"54fee7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43036952 elementor-widget elementor-widget-heading\" data-id=\"43036952\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fees and contributions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cfc4349 elementor-drop-cap-yes elementor-drop-cap-view-default elementor-widget elementor-widget-text-editor\" data-id=\"5cfc4349\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;drop_cap&quot;:&quot;yes&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In addition to taxes, the state levies public charges in the form of contributions and fees for specific activities and services. These levies are not always justified or reasonable in amount.<\/p><p>We deal mainly with fees and contributions related to real estate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22f29e8d elementor-widget elementor-widget-button\" data-id=\"22f29e8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/rlh-law.ch\/en\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-angle-double-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Advice &amp; Contact<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52a9a441 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"52a9a441\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-697f0e44 elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"697f0e44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Development contributions<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Contribution plans<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Building permit fees<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">User fees<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Cost recovery principle<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Equivalence principle<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Connection fees<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c45b2dd elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5c45b2dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7849765f elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-button\" data-id=\"7849765f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/rlh-law.ch\/en\/rechtsgebiete\/unsere-rechtsgebiete\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-angle-double-left\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">back<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5e19795b ansprechpartner_fix\" data-id=\"5e19795b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6fcd2b55 elementor-widget elementor-widget-heading\" data-id=\"6fcd2b55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26e84bfd elementor-widget elementor-widget-image\" data-id=\"26e84bfd\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/rlh-law.ch\/wp-content\/uploads\/2021\/10\/alexander-rey.jpg\" class=\"attachment-full size-full wp-image-1261\" alt=\"\" srcset=\"https:\/\/rlh-law.ch\/wp-content\/uploads\/2021\/10\/alexander-rey.jpg 1000w, https:\/\/rlh-law.ch\/wp-content\/uploads\/2021\/10\/alexander-rey-300x300.jpg 300w, https:\/\/rlh-law.ch\/wp-content\/uploads\/2021\/10\/alexander-rey-150x150.jpg 150w, https:\/\/rlh-law.ch\/wp-content\/uploads\/2021\/10\/alexander-rey-768x768.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64ff10ae elementor-widget elementor-widget-text-editor\" data-id=\"64ff10ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/rlh-law.ch\/en\/rechtsanwaelte\/alexander-rey\/\">Alexander Rey<\/a><\/h3><p><strong>Attorney at Law<br \/>Specialist lawyer SAV<br \/>Construction and real estate law<\/strong><br \/>T+41 56 521 44 00<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65c48e6 elementor-widget elementor-widget-image\" data-id=\"65c48e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/rlh-law.ch\/wp-content\/uploads\/2021\/10\/david-hofstetter2.jpg\" class=\"attachment-full size-full wp-image-1085\" alt=\"\" srcset=\"https:\/\/rlh-law.ch\/wp-content\/uploads\/2021\/10\/david-hofstetter2.jpg 1000w, https:\/\/rlh-law.ch\/wp-content\/uploads\/2021\/10\/david-hofstetter2-300x300.jpg 300w, https:\/\/rlh-law.ch\/wp-content\/uploads\/2021\/10\/david-hofstetter2-150x150.jpg 150w, https:\/\/rlh-law.ch\/wp-content\/uploads\/2021\/10\/david-hofstetter2-768x768.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9315e3c elementor-widget elementor-widget-text-editor\" data-id=\"9315e3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/rlh-law.ch\/en\/rechtsanwaelte\/david-hofstetter\/\">David Hofstetter<\/a><\/h3><p><strong>Attorney at Law<\/strong><br \/>T+41 56 521 44 00<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63267027 elementor-hidden-desktop elementor-widget elementor-widget-button\" data-id=\"63267027\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/rlh-law.ch\/en\/rechtsgebiete\/unsere-rechtsgebiete\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-angle-double-left\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">back<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>zur\u00fcck \u00d6ffentliches Abgaberecht Geb\u00fchren und Beitr\u00e4ge Neben den Steuern erhebt der Staat f\u00fcr spezifische T\u00e4tigkeiten und Leistungen \u00f6ffentliche Abgaben in Form von Beitr\u00e4gen und Geb\u00fchren. Nicht immer sind diese Abgaben berechtigt oder in der H\u00f6he angemessen. Wir besch\u00e4ftigen uns vor allem mit Geb\u00fchren und Beitr\u00e4gen im Zusammenhang mit Grundst\u00fccken. Beratung &#038; Kontakt Erschliessungsbeitr\u00e4ge Beitragspl\u00e4ne Baubewilligungsgeb\u00fchren [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":32,"menu_order":23,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"\u00d6ffentliches Abgaberecht | Rey L\u00e4uffer Hofstetter Rechtsanw\u00e4lte","_seopress_titles_desc":"Neben den Steuern erhebt der Staat f\u00fcr spezifische T\u00e4tigkeiten und Leistungen \u00f6ffentliche Abgaben in Form von Beitr\u00e4gen und Geb\u00fchren. ","_seopress_robots_index":"","footnotes":""},"class_list":["post-1390","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/rlh-law.ch\/en\/wp-json\/wp\/v2\/pages\/1390","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rlh-law.ch\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/rlh-law.ch\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/rlh-law.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rlh-law.ch\/en\/wp-json\/wp\/v2\/comments?post=1390"}],"version-history":[{"count":5,"href":"https:\/\/rlh-law.ch\/en\/wp-json\/wp\/v2\/pages\/1390\/revisions"}],"predecessor-version":[{"id":3610,"href":"https:\/\/rlh-law.ch\/en\/wp-json\/wp\/v2\/pages\/1390\/revisions\/3610"}],"up":[{"embeddable":true,"href":"https:\/\/rlh-law.ch\/en\/wp-json\/wp\/v2\/pages\/32"}],"wp:attachment":[{"href":"https:\/\/rlh-law.ch\/en\/wp-json\/wp\/v2\/media?parent=1390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}