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[null,"Steuerverwaltung"]
[null,"Grundstückgewinnsteuer"]
[]
[]
[]
[null,"Berechnung Barwert von Nutzungsrechten"]
[]
[null,"Bestimmung per (Grundbucheintrag)",null,null,{"$f":"TODAY()","v":"2020-11-05"}]
[]
[null,"Art des Nutzungsrechts",null,null,{"$f":"VLOOKUP(Kombifelder!F3,Kombifelder!E4:F6,2)","v":"Wohnrecht etc."}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(Kombifelder!F7=2,\"Nur möglich bei echter Nutz-niessung (Art. 745 - 775 ZGB)!\",\"\")","v":""}]
[null,"Einkommenssteuer: Erwerber versteuert Grundstück",null,null,{"$f":"VLOOKUP(Kombifelder!F7,Kombifelder!E8:F9,2)","v":"ab Eigentumserwerb (i.d.R. Grundbucheintrag)"},null,null,null,null,null,null,null,null,{"$f":"IF(AND(Kombifelder!F3=3,Kombifelder!F7=2),1,0)","v":0}]
[]
[null,"Objektart",null,null,{"$f":"VLOOKUP(Kombifelder!F11,Kombifelder!E12:F13,2)","v":"Nichtlandwirtschaftliches Grundstück"}]
[]
[null,"Ausübung des Nutzungsrechts",null,null,{"$f":"VLOOKUP(Kombifelder!F15,Kombifelder!E16:F17,2)","v":"Persönlich durch berechtigte Person"}]
[]
[null,"Objektbezogener Jahresertrag1",null,null,"(Betrag CHF)",null,"Subjektbezogene Leistungen (pro Person)2"]
[]
[null,{"$f":"IF(AND(Kombifelder!F15=1,Kombifelder!F11=1),\"Aktueller Eigenmietwert : 65 x 100\",IF(AND(Kombifelder!F11=2,Kombifelder!F15=1),\"Mietwert gem. aktueller Schätzung\",\"Marktüblicher jährlicher Ertrag\"))","v":"Aktueller Eigenmietwert : 65 x 100"},null,null,0,null,null,null,null,null,"(Betrag CHF)"]
[null,"Nebenleistungen (Heizung, Strom, Wasser etc.)*",null,null,0,null,"Naturalbezüge*",null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,{"$f":"SUM(E20:E22)","v":0},null,"Total",null,null,null,{"$f":"SUM(K21:K22)","v":0}]
[null,null,null,null,0]
[null,"Total",null,null,{"$f":"E23-E24","v":0}]
[null,"* Sofern Teil des Nutzungsrechts und von erwerbender Person bezahlt resp. erbracht."]
[null,"Berechnung (Barwert lebenslänglicher Nutzung)"]
[null,"Name, Vorname","Geschlecht",null,"Geb.-Datum",null,"Alter","Faktor3","BW Objekt","BW Subjekt","Total (CHF)"]
[null,null,"Mann",null,null,null,{"$f":"IF(E29=0,\"\",ROUNDDOWN(DAYS360(E29,$E$8,1)/360,0))","v":""},{"$f":"IF(E29=0,0,IF(Kombifelder!$B$5=1,0,\nIF(Kombifelder!$B$5=2,VLOOKUP(G29,Rententabelle!$A$5:$E$104,IF(Kombifelder!$F$11=1,3,5)),\nVLOOKUP(G29,Rententabelle!$A$5:$E$104,IF(Kombifelder!$F$11=1,2,4)))))","v":0},{"$f":"IF(E29=0,0,IF(Kombifelder!B5=1,0,IF(H29<=H30,0,ROUNDDOWN(E$25*H29,0))))","v":0},{"$f":"IF(E29=0,0,IF(Kombifelder!B5=1,0,ROUNDDOWN(K$23*H29,0)))","v":0},{"$f":"SUM(I29:J29)","v":0}]
[null,null,"Frau",null,null,null,{"$f":"IF(E30=0,\"\",ROUNDDOWN(DAYS360(E30,$E$8,1)/360,0))","v":""},{"$f":"IF(E30=0,0,IF(Kombifelder!$B$9=1,0,\nIF(Kombifelder!$B$9=2,VLOOKUP(G30,Rententabelle!$A$5:$E$104,IF(Kombifelder!$F$11=1,3,5)),\nVLOOKUP(G30,Rententabelle!$A$5:$E$104,IF(Kombifelder!$F$11=1,2,4)))))","v":0},{"$f":"IF(E30=0,0,IF(Kombifelder!B9=1,0,\nIF(H30<H29,0,ROUNDDOWN(E$25*H30,0))))","v":0},{"$f":"IF(E30=0,0,IF(Kombifelder!B9=1,0,ROUNDDOWN(K$23*H30,0)))","v":0},{"$f":"SUM(I30:J30)","v":0}]
[null,null,null,null,null,null,null,null,null,"Barwert ",{"$f":"SUM(K29:K30)","v":0}]
[null,"1 Bestimmung Barwert: Person mit höherem Faktor x Total objektbezogener Jahresertrag."]
[null,"2 Bestimmung Barwert: Faktor (pro Person) x Total subjektbezogene Leistungen."]
[null,{"$f":"CONCATENATE(\"  \",\"Faktor nach \"&IF(Kombifelder!F11=2,Rententabelle!D2,Rententabelle!B2&\".\"))","v":"  Faktor nach Stauffer/Schätzle 6. Auflage, Tafeln M1x und M1y (3.5 %, gültig ab 01.01.2014)."}]
[null,"V_11.2020",null,null,null,null,null,null,null,null,{"$f":"+TODAY()","v":"2020-11-05"}]
[null,"Objektbezogener Jahresertrag1",null,null,"(Betrag CHF)",null,"Subjektbezogene Leistungen (pro Person)2"]
[]
[null,"Nebenleistungen (Heizung, Strom, Wasser etc.)*",null,null,0,null,null,null,null,null,"(Betrag CHF)"]
[null,"Schuldzinsen*",null,null,0,null,"Naturalbezüge*",null,null,null,0]
[null,"Liegenschaftsunterhaltskosten*",null,null,0,null,null,null,null,null,0]
[null,"Zahlungen vor Ablauf Nutzniessung (3 1/2% p.a.)**",null,null,0,null,"Total",null,null,null,{"$f":"SUM(K39:K40)","v":0}]
[null,null,null,null,0]
[null,"Total",null,null,{"$f":"SUM(E38:E42)","v":0}]
[null,"*   Sofern von erwerbender Person bezahlt resp. erbracht; bei den Unterhaltskosten sind für Bauten, welche weniger als 10 Jahre alt sind, 10% vom marktüblichen Nutzungswert anzunehmen, für ältere Bauten 20%.\n** Jahresertrag auf den von der erwerbenden Person vor Ablauf des Nutzungsrechts zu leistenden Zahlungen (ohne Hypotheken)."]
[null,"Berechnung (Barwert lebenslänglicher Nutzung)"]
[null,"Name, Vorname","Geschlecht",null,"Geb.-Datum",null,"Alter","Faktor3","BW Objekt","BW Subjekt","Total (CHF)"]
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[null,null,"Frau",null,null,null,{"$f":"IF(E48=0,\"\",ROUNDDOWN(DAYS360(E48,Formular!$E$8,1)/360,0))","v":""},{"$f":"IF(E48=0,0,IF(Kombifelder!$B$9=1,0,\nIF(Kombifelder!$B$9=2,VLOOKUP(G48,Rententabelle!$A$5:$E$104,IF(Kombifelder!$F$11=1,3,5)),\nVLOOKUP(G48,Rententabelle!$A$5:$E$104,IF(Kombifelder!$F$11=1,2,4)))))","v":0},{"$f":"IF(E48=0,0,IF(Kombifelder!B9=1,0,\nIF(H48<H47,0,ROUNDDOWN(E$43*H48,0))))","v":0},{"$f":"IF(E48=0,0,IF(Kombifelder!B9=1,0,ROUNDDOWN(K$41*H48,0)))","v":0},{"$f":"SUM(I48:J48)","v":0}]
[null,null,null,null,null,null,null,null,null,"Barwert ",{"$f":"SUM(K47:K48)","v":0}]
[null,"1 Bestimmung Barwert: Person mit höherem Faktor x Total objektbezogener Jahresertrag."]
[null,"2 Bestimmung Barwert: Faktor (pro Person) x Total subjektbezogene Leistungen."]
[null,{"$f":"CONCATENATE(\"  \",\"Faktor nach \"&IF(Kombifelder!F11=2,Rententabelle!D2,Rententabelle!B2&\".\"))","v":"  Faktor nach Stauffer/Schätzle 6. Auflage, Tafeln M1x und M1y (3.5 %, gültig ab 01.01.2014)."}]
[null,"V_11.2020",null,null,null,null,null,null,null,null,{"$f":"+TODAY()","v":"2020-11-05"}]

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[]
[null,null,null,null,"Kombifeld",1]
[null,null,null,null,1,"Wohnrecht etc."]
["Kombifeld",3,null,null,2,"Obligatorisch/dinglicher Mietvertrag"]
[0," ",null,null,3,"Nutzniessung"]
[1,"Frau",null,null,"Kombifeld",1]
[2,"Mann",null,null,1,"ab Eigentumserwerb (i.d.R. Grundbucheintrag)"]
["Kombifeld",2,null,null,2,"ab Ablauf der Nutzniessung"]
[0," "]
[1,"Frau",null,null,"Kombifeld",1]
[2,"Mann",null,null,1,"Nichtlandwirtschaftliches Grundstück"]
[null,null,null,null,2,"Landwirtschaftliches Grundstück"]
[]
[null,null,null,null,"Kombifeld",1]
[null,null,null,null,1,"Persönlich durch berechtigte Person"]
[null,null,null,null,2,"Durch Drittpersonen"]
[]
["Steuerung Rententabelle"]
[null,"Nichtlandwirtsch.",null,"Landwirtschaftlich"]
["Jahr","Mann","Frau","Mann","Frau"]
[0,0,0,0,0]
[2001,10,11,6,7]
[2004,10,11,8,9]
[2014,12,13,8,9]
[2021,14,15,16,17]

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["Alter","Mann","Frau","Mann","Frau","Mann","Frau","Mann","Frau","Mann","Frau","Mann","Frau","Mann","Frau","Mann","Frau"]
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[14]
[15]
[16]
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[19]
[20]
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[22]
[23]
[24]
[25]
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{"sheet":"Berechnung Landw. Barwerte","index":3,"n_rows":74,"n_cols":6,"rows_kept":74,"cut":false,"hidden":true,"merged":[[3,2,3,3],[2,4,2,5],[4,4,4,5]]}
[]
[null,"Barwert berechnen"]
[null,null,null,null,"Landwirtsch."]
[null,null,"Mittlere Lebens- erwartung\n(Stauffer, Schätzle Tafel Z3)",null,"Männer","Frauen"]
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