{"id":15419,"date":"2013-05-29T16:15:14","date_gmt":"2013-05-29T08:15:14","guid":{"rendered":"https:\/\/beta2.law.asia\/zh-hans\/?p=15419"},"modified":"2018-01-17T14:29:19","modified_gmt":"2018-01-17T06:29:19","slug":"%e7%91%9e%e5%a3%ab%e4%bf%ae%e6%b3%95%e5%8a%a0%e5%bc%ba%e8%a6%81%e7%ba%a6%e6%94%b6%e8%b4%ad%e5%86%85%e5%b9%95%e4%ba%a4%e6%98%93%e7%9b%91%e7%ae%a1","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/zh-hans\/%e7%91%9e%e5%a3%ab%e4%bf%ae%e6%b3%95%e5%8a%a0%e5%bc%ba%e8%a6%81%e7%ba%a6%e6%94%b6%e8%b4%ad%e5%86%85%e5%b9%95%e4%ba%a4%e6%98%93%e7%9b%91%e7%ae%a1\/","title":{"rendered":"\u745e\u58eb\u4fee\u6cd5\u52a0\u5f3a\u8981\u7ea6\u6536\u8d2d\u5185\u5e55\u4ea4\u6613\u76d1\u7ba1"},"content":{"rendered":"<p class=\"Body-DropCaps-Red-Chi\" style=\"text-align: justify;\"><span class=\"_idGenDropcap-1 custom-dropcap-red vantage-red\">\u745e<\/span><span class=\"CharOverride-1\">\u58eb\u8fd1\u671f\u5bf9\u300a\u8bc1\u5238\u4ea4\u6613\u6cd5\u300b\u8fdb\u884c\u4e86\u4fee\u8ba2\uff0c\u5176\u4e2d\u5305\u62ec\u6709\u5173\u745e\u58eb\u4e0a\u5e02\u516c\u53f8\u8981\u7ea6\u6536\u8d2d\u7684\u89c4\u5b9a\u3002\u6b64\u6b21\u4fee\u8ba2\u5927\u5e45\u5ea6\u5730\u4fee\u6539\u4e86\u5185\u5e55\u4ea4\u6613\u7f6a\u7684\u6709\u5173\u89c4\u5b9a\uff0c\u4e0e\u56fd\u9645\u6807\u51c6\u63a5\u8f68\u3002\u4fee\u8ba2\u6761\u6b3e\u5df2\u4e8e2013\u5e745\u67081\u65e5\u751f\u6548\u3002\u672c\u671f\u6587\u7ae0\u5c06\u7b80\u8981\u4ecb\u7ecd\u6709\u5173\u6761\u6b3e\u3002<\/span><\/p>\n<figure id=\"attachment_12840\" aria-describedby=\"caption-attachment-12840\" style=\"width: 136px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/05\/Vischer-Felix_Egli-2.jpg\" rel=\"attachment wp-att-12840\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-12840\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/05\/Vischer-Felix_Egli-2.jpg\" alt=\"Felix Egli \u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240 \u82cf\u9ece\u4e16\u529e\u516c\u5ba4 \u9ad8\u7ea7\u5408\u4f19\u4eba Senior Partner VISCHER Zurich\" width=\"136\" height=\"156\" \/><\/a><figcaption id=\"caption-attachment-12840\" class=\"wp-caption-text\">Felix Egli<br \/>\u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240<br \/>\u82cf\u9ece\u4e16\u529e\u516c\u5ba4<br \/>\u9ad8\u7ea7\u5408\u4f19\u4eba<br \/>Senior Partner<br \/>VISCHER<br \/>Zurich<\/figcaption><\/figure>\n<p class=\"Body-Subhead-Red-Chi\" style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u8981\u7ea6\u6536\u8d2d\u65b0\u89c4\u5b9a<\/strong><\/span><\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: justify;\">\u9002\u7528\u8303\u56f4\u3002\u4fee\u8ba2\u540e\u7684\u745e\u58eb\u8981\u7ea6\u6536\u8d2d\u89c4\u5b9a\u5c06\u540c\u6837\u9002\u7528\u4e8e\u6536\u8d2d\u81f3\u5c11\u6709\u90e8\u5206\u80a1\u7968\u5728\u745e\u58eb\u8bc1\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\u7684\u5916\u56fd\u4e0a\u5e02\u516c\u53f8\u3002\u5728\u6b64\u6b21\u4fee\u8ba2\u4e4b\u524d\uff0c\u745e\u58eb\u8981\u7ea6\u6536\u8d2d\u7684\u89c4\u5b9a\u4ec5\u9002\u7528\u4e8e\u76ee\u6807\u516c\u53f8\u4f4f\u6240\u5730\u4f4d\u4e8e\u745e\u58eb\u5e76\u4e14\u81f3\u5c11\u6709\u90e8\u5206\u80a1\u7968\u5728\u745e\u58eb\u8bc1\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\u7684\u6536\u8d2d\u3002<\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: justify;\">\u63a7\u5236\u6743\u6ea2\u4ef7\u3002\u4eca\u540e\uff0c\u5728\u5f3a\u5236\u8981\u7ea6\u6536\u8d2d\u548c\u81ea\u613f\u6536\u8d2d\u4e2d\uff0c\u5f71\u54cd\u76ee\u6807\u516c\u53f8\u63a7\u5236\u6743\u7684\u8981\u7ea6\u4ef7\u683c\u81f3\u5c11\u8981\u4e0e\u8fc7\u53bb\u5341\u4e8c\u4e2a\u6708\u4e2d\u6536\u8d2d\u65b9\u6536\u8d2d\u76ee\u6807\u516c\u53f8\u80a1\u4efd\u6240\u652f\u4ed8\u7684\u6700\u9ad8\u4ef7\u683c\u76f8\u7b49\u3002\u6536\u8d2d\u65b9\u4e0d\u80fd\u518d\u5411\u63a7\u80a1\u80a1\u4e1c\u6216\u5927\u80a1\u4e1c\u652f\u4ed8\u63a7\u80a1\u6743\u6ea2\u4ef7\u4e86\u3002<\/p>\n<p class=\"Body-Subhead-Red-Chi\" style=\"text-align: justify;\"><strong><span class=\"vantage-red\">\u66f4\u52a0\u6602\u8d35<\/span><\/strong><\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: justify;\">\u6211\u4eec\u8ba4\u4e3a\u5e9f\u6b62\u63a7\u80a1\u6743\u6ea2\u4ef7\u4f1a\u4f7f\u5f97\u6536\u8d2d\u745e\u58eb\u4e0a\u5e02\u516c\u53f8\u53d8\u5f97\u66f4\u52a0\u6602\u8d35\u3002\u6b64\u5916\uff0c\u503c\u5f97\u6ce8\u610f\u7684\u662f\u6b64\u6b21\u4fee\u8ba2\u6848\u672a\u89c4\u5b9a\u8fc7\u6e21\u6027\u6761\u6b3e\uff0c\u56e0\u6b64\uff0c\u5982\u679c\u57282013\u5e745\u67081\u65e5\u4e4b\u540e\u8fdb\u884c\u8981\u7ea6\u6536\u8d2d\uff0c\u90a3\u4e48\u57282012\u5e74\u8fdb\u884c\u7684\u80a1\u4efd\u6536\u8d2d\u5c06\u4f1a\u5f71\u54cd\u8981\u7ea6\u7684\u6700\u4f4e\u4ef7\u683c\u3002\u4e3a\u4e86\u65b9\u4fbf\u63a7\u5236\u6743\u53d8\u52a8\u4ea4\u6613\u7684\u8fdb\u884c\uff0c\u76ee\u6807\u516c\u53f8\u63a7\u80a1\u80a1\u4e1c\u548c\u516c\u53f8\u5e94\u5f53\u8003\u8651\u5229\u7528\u8981\u7ea6\u6536\u8d2d\u6cd5\u89c4\u7684\u7075\u6d3b\u6027\uff0c\u6392\u9664\u5f3a\u5236\u8981\u7ea6\u6536\u8d2d\u4e49\u52a1\uff08\u201c\u9000\u51fa\u201d\uff09\u6216\u8005\u5c06\u6709\u5173\u8d77\u59cb\u70b9\u63d0\u9ad8\u523049%\uff08\u201c\u4e0a\u8c03\u201d\uff09\u3002<\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: justify;\">\u6267\u884c\u5f3a\u5236\u8981\u7ea6\u6536\u8d2d\u3002\u5982\u679c\u6709\u5408\u7406\u7406\u7531\u6000\u7591\u6536\u8d2d\u65b9\u8fdd\u53cd\u4e86\u5f3a\u5236\u8981\u7ea6\u6536\u8d2d\u4e49\u52a1\uff0c\u745e\u58eb\u4f01\u4e1a\u5e76\u8d2d\u59d4\u5458\u4f1a\u6709\u6743\u51bb\u7ed3\u5176\u8868\u51b3\u6743\u5e76\u7981\u6b62\u5176\u8d2d\u4e70\u66f4\u591a\u7684\u80a1\u4efd\u6216\u76f8\u5173\u884d\u751f\u54c1\u3002\u6b64\u5916\uff0c\u6076\u610f\u8fdd\u53cd\u5f3a\u5236\u6536\u8d2d\u4e49\u52a1\u7684\u5c06\u6784\u6210\u5211\u4e8b\u72af\u7f6a\uff0c\u5e76\u5c06\u9762\u4e34\u6700\u9ad8\u8fbe1000\u4e07\u745e\u58eb\u6cd5\u90ce\uff081070\u4e07\u7f8e\u5143\uff09\u7684\u7f5a\u6b3e\u3002\u56e0\u6b64\uff0c\u5f3a\u5236\u8981\u7ea6\u6536\u8d2d\u7684\u6267\u884c\u5728\u4eca\u540e\u5c06\u53d8\u5f97\u66f4\u52a0\u6709\u6548\u3002<\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: justify;\">\u8981\u7ea6\u6536\u8d2d\u7a0b\u5e8f\u3002\u65b0\u6cd5\u89c4\u5b9a\uff0c\u80a1\u4e1c\u5fc5\u987b\u81f3\u5c11\u6301\u67093%\u7684\u8868\u51b3\u6743\u624d\u80fd\u5728\u8981\u7ea6\u6536\u8d2d\u7a0b\u5e8f\u4e2d\u5411\u745e\u58eb\u4f01\u4e1a\u5e76\u8d2d\u59d4\u5458\u4f1a\u63d0\u51fa\u6cd5\u5f8b\u8bf7\u6c42\uff0c\u76ee\u524d\u7684\u89c4\u5b9a\u662f\u62e5\u67092%\u7684\u80a1\u4efd\u5373\u53ef\u3002\u56e0\u6b64\uff0c\u53c2\u4e0e\u8981\u7ea6\u6536\u8d2d\u7a0b\u5e8f\u6240\u8981\u6c42\u7684\u6700\u4f4e\u8868\u51b3\u6743\u5c06\u4e0e\u62ab\u9732\u5927\u80a1\u4e1c\u6240\u8981\u6c42\u7684\u6700\u4f4e\u9608\u503c\u4e00\u81f4\u3002\u8fd9\u610f\u5473\u7740\u4eca\u540e\u6536\u8d2d\u65b9\u5c06\u4e86\u89e3\u662f\u5426\u6709\u5927\u80a1\u4e1c\u53ef\u80fd\u4f1a\u63d0\u51fa\u6cd5\u5f8b\u8bf7\u6c42\uff0c\u4f7f\u5f97\u6536\u8d2d\u7a0b\u5e8f\u66f4\u52a0\u590d\u6742\uff0c\u4ee5\u53ca\u6709\u5173\u4eba\u6570\u3002<\/p>\n<p class=\"Body-Subhead-Red-Chi\" style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u5185\u5e55\u4ea4\u6613\u65b0\u89c4\u5b9a<\/strong><\/span><\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: justify;\">\u6269\u5927\u9996\u8981\u5185\u5e55\u4eba\u8303\u56f4\u5e76\u7eb3\u5165\u6d3e\u751f\u5185\u5e55\u4eba\u3002\u539f\u5185\u5e55\u4ea4\u6613\u6cd5\u89c4\u4ee5\u53ca\u65b0\u6cd5\u89c4\u90fd\u5bf9\u201c\u9996\u8981\u5185\u5e55\u4eba\u201d\u89c4\u5b9a\u4e86\u5927\u91cf\u7684\u5904\u7f5a\uff0c\u5bf9\u4fe1\u606f\u6cc4\u9732\u5bf9\u8c61\u201c\u6d3e\u751f\u5185\u5e55\u4eba\u201d\u89c4\u5b9a\u7684\u5904\u7f5a\u8f83\u5c11\u3002\u9996\u8981\u5185\u5e55\u4eba\u6700\u9ad8\u53ef\u88ab\u5904\u4e09\u5e74\u6709\u671f\u5f92\u5211\u6216\u7f5a\u6b3e\uff0c\u65b0\u6cd5\u89c4\u5b9a\u5982\u679c\u901a\u8fc7\u5185\u5e55\u4ea4\u6613\u83b7\u53d6\u7ecf\u6d4e\u5229\u76ca\u8d85\u8fc7100\u4e07\u745e\u58eb\u6cd5\u90ce\u7684\uff0c\u5c06\u9762\u4e34\u6700\u9ad8\u4e94\u5e74\u7684\u5211\u671f\u6216\u7f5a\u6b3e\u3002\u6d3e\u751f\u5185\u5e55\u4eba\u6700\u9ad8\u53ef\u88ab\u5904\u4ee5\u4e00\u5e74\u6709\u671f\u5f92\u5211\u6216\u7f5a\u6b3e\u3002<\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: justify;\">\u4fee\u8ba2\u524d\u7684\u6cd5\u5f8b\u89c4\u5b9a\u9996\u8981\u5185\u5e55\u4eba\u4ec5\u9650\u4e8e\u80a1\u4efd\u516c\u53f8\u7ba1\u7406\u4eba\u5458\uff08\u8463\u4e8b\u548c\u9ad8\u5c42\u7ba1\u7406\u4eba\u5458\uff09\u4ee5\u53ca\u4e0a\u5e02\u516c\u53f8\u5ba1\u8ba1\u4eba\u5458\u3001\u516c\u52a1\u5458\u548c\u653f\u5e9c\u5b98\u5458\uff0c\u4ee5\u53ca\u4ed6\u4eec\u5404\u81ea\u7684\u52a9\u7406\u3002<\/p>\n<figure id=\"attachment_15404\" aria-describedby=\"caption-attachment-15404\" style=\"width: 136px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2013\/05\/Robert_Bernet.jpg\" rel=\"attachment wp-att-15404\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-15405\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2013\/05\/Robert_Bernet.jpg\" alt=\"Robert Bernet \u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240 \u82cf\u9ece\u4e16\u529e\u516c\u5ba4 \u5408\u4f19\u4eba Partner VISCHER Zurich\" width=\"136\" height=\"156\" \/><\/a><figcaption id=\"caption-attachment-15404\" class=\"wp-caption-text\">Robert Bernet<br \/>\u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240<br \/>\u82cf\u9ece\u4e16\u529e\u516c\u5ba4<br \/>\u5408\u4f19\u4eba<br \/>Partner<br \/>VISCHER<br \/>Zurich<\/figcaption><\/figure>\n<p class=\"Body-Subhead-Red-Chi\" style=\"text-align: justify;\"><strong><span class=\"vantage-red\">\u9996\u8981\u5185\u5e55\u4eba\u8303\u56f4\u6269\u5927<\/span><\/strong><\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: justify;\">\u65b0\u6cd5\u5c06\u9996\u8981\u5185\u5e55\u4eba\u7684\u8303\u56f4\u6269\u5927\u5230\u80fd\u591f\u5408\u6cd5\u76f4\u63a5\u83b7\u53d6\u5185\u5e55\u6d88\u606f\u7684\u4efb\u4f55\u4eba\uff0c\u4e0d\u8bba\u4ed6\u62c5\u4efb\u4f55\u79cd\u804c\u4f4d\u3002\u6b64\u5916\uff0c\u6839\u636e\u4fee\u8ba2\u540e\u7684\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u4e00\u822c\u60c5\u51b5\u4e0b\u6cd5\u4eba\u4ecd\u7136\u4e0d\u662f\u72af\u7f6a\u4e3b\u4f53\uff0c\u9664\u975e\u7531\u4e8e\u6cd5\u4eba\u4e0d\u5b8c\u5584\u7684\u5185\u90e8\u7ec4\u7ec7\u800c\u65e0\u6cd5\u786e\u5b9a\u72af\u7f6a\u5acc\u7591\u4eba\u7684\u8eab\u4efd\uff08\u5211\u6cd5\u5178\u7b2c102\u6761\uff09\u3002<\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: justify;\">\u6269\u5927\u5185\u5e55\u4fe1\u606f\u7684\u6982\u5ff5\u3002\u5185\u5e55\u4fe1\u606f\u5305\u62ec\u4e00\u65e6\u88ab\u62ab\u9732\uff0c\u4fbf\u53ef\u80fd\u5bf9\u5728\u745e\u58eb\u8bc1\u5238\u4ea4\u6613\u6240\u6216\u5176\u4ed6\u7c7b\u4f3c\u673a\u6784\u4e0a\u5e02\u7684\u8bc1\u5238\u7684\u4ef7\u683c\u4ea7\u751f\u91cd\u5927\u5f71\u54cd\u7684\u4efb\u4f55\u4fe1\u606f\u3002\u6839\u636e\u6b64\u6b21\u4fee\u8ba2\uff0c\u5185\u5e55\u4fe1\u606f\u8fd8\u5305\u62ec\u4e0a\u5e02\u516c\u53f8\u5916\u90e8\u3001\u5177\u6709\u4ef7\u683c\u654f\u611f\u6027\u7684\u4fdd\u5bc6\u4fe1\u606f\uff08\u4f8b\u5982\uff0c\u76f8\u5173\u884c\u4e1a\u6709\u5173\u90e8\u95e8\u505a\u51fa\u7684\u91cd\u8981\u51b3\u7b56\uff0c\u6216\u8005\u65b0\u7684\u539f\u6750\u6599\u8d44\u6e90\u7684\u53d1\u73b0\uff0c\u6216\u8005\u73b0\u6709\u539f\u6750\u6599\u8d44\u6e90\u7684\u8017\u5c3d\uff09\u3002<\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: justify;\">\u6269\u5927\u5185\u5e55\u4ea4\u6613\u7f6a\u8303\u56f4\u3002\u65b0\u6cd5\u89c4\u5b9a\u9996\u8981\u5185\u5e55\u4eba\u6839\u636e\u5176\u62e5\u6709\u7684\u5185\u5e55\u4fe1\u606f\uff0c\u53ea\u8981\u5efa\u8bae\u4ed6\u4eba\u4e70\u5356\u745e\u58eb\u4e0a\u5e02\u8bc1\u5238\u7684\u5c31\u6784\u6210\u5185\u5e55\u4ea4\u6613\u7f6a\uff0c\u5373\u4f7f\u6ca1\u6709\u62ab\u9732\u4efb\u4f55\u5185\u5e55\u4fe1\u606f\u3002\u6b64\u5916\uff0c\u6839\u636e\u65b0\u6cd5\u89c4\u5b9a\uff0c\u5185\u5e55\u4eba\u5728\u8fdb\u884c\u6240\u6709\u4e0e\u745e\u58eb\u4e0a\u5e02\u8bc1\u5238\u6709\u5173\u7684\u884d\u751f\u54c1\u4ea4\u6613\u65f6\u4e5f\u53ef\u80fd\u72af\u5185\u5e55\u4ea4\u6613\u7f6a\uff0c\u7279\u522b\u662f\u4e0a\u5e02\u7684\u3001\u975e\u6807\u51c6\u5316\u7684\u573a\u5916\u884d\u751f\u54c1\u4ea4\u6613\u3002\u4e4b\u524d\u7684\u6cd5\u5f8b\u4ec5\u6db5\u76d6\u4e86\u671f\u8d27\u8fd9\u4e00\u79cd\u884d\u751f\u54c1\u3002<\/p>\n<p class=\"Body-Subhead-Red-Chi\" style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u53ef\u63a7\u544a\u5bf9\u8c61\u8303\u56f4\u6269\u5927<\/strong><\/span><\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: justify;\">\u6269\u5927\u884c\u653f\u5904\u7f5a\u8303\u56f4\u3002\u6839\u636e\u65b0\u6cd5\u89c4\u5b9a\uff0c\u745e\u58eb\u91d1\u878d\u5e02\u573a\u76d1\u7ba1\u673a\u6784\u4e0d\u4ec5\u53ef\u4ee5\u63a7\u544a\u94f6\u884c\u3001\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u4ee5\u53ca\u8bc1\u5238\u4ea4\u6613\u5546\uff0c\u4ed6\u4eec\u8fd8\u53ef\u4ee5\u63a7\u544a\u6240\u6709\u53ef\u80fd\u8fdb\u884c\u5185\u5e55\u4ea4\u6613\u7684\u5e02\u573a\u53c2\u4e0e\u8005\u3002\u56e0\u6b64\uff0c\u884c\u653f\u5904\u7f5a\u548c\u5211\u4e8b\u8bc9\u8bbc\u53ef\u4ee5\u540c\u65f6\u8fdb\u884c\u3002<\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: justify;\"><span class=\"vantage-grey\"><em>Felix Egli\u662f\u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240\u82cf\u9ece\u4e16\u529e\u516c\u5ba4\u7684\u9ad8\u7ea7\u5408\u4f19\u4eba\u3002Robert Bernet\u662f\u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240\u82cf\u9ece\u4e16\u529e\u516c\u5ba4\u7684\u5408\u4f19\u4eba\u3002\u5434\u5e06\u662f\u83f2\u8c22\u5c14\u9a7b\u82cf\u9ece\u4e16\u987e\u95ee\uff0c\u4ea6\u53c2\u4e0e\u4e86\u672c\u6587\u7684\u64b0\u5199<\/em><\/span><\/p>\n<section class=\"format-info\">\n<p class=\"ParaOverride-9\" lang=\"en-US\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/02\/VISCHER_Logo_Swiss_Law_and_Tax.png\" rel=\"attachment wp-att-1114\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-1115 aligncenter\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/02\/VISCHER_Logo_Swiss_Law_and_Tax.png\" alt=\"VISCHER_Logo_Swiss_Law_and_Tax\" width=\"150\" height=\"39\" \/><\/a><\/p>\n<p class=\"ParaOverride-9\" lang=\"en-US\"><span class=\"CharOverride-24\">Sch\u00fctzengasse 1<\/span><\/p>\n<p class=\"ParaOverride-9\" lang=\"en-US\"><span class=\"CharOverride-24\">Postfach 1230<\/span><\/p>\n<p class=\"ParaOverride-9\" lang=\"en-US\"><span class=\"CharOverride-24\">8021 Z\u00fcrich<\/span><\/p>\n<p class=\"ParaOverride-9\" lang=\"en-US\"><span class=\"CharOverride-24\">\u7535\u8bdd Tel: +41 58 211 34 00<\/span><\/p>\n<p class=\"ParaOverride-9\" lang=\"en-US\"><span class=\"CharOverride-24\">\u4f20\u771f Fax: +41 58 211 34 10<\/span><\/p>\n<p class=\"ParaOverride-9\" lang=\"en-US\"><span class=\"CharOverride-24\">Felix Egli<\/span><\/p>\n<p class=\"ParaOverride-9\" lang=\"en-US\"><span class=\"CharOverride-24\">\u7535\u8bddTel: +41 58 211 34 90<\/span><\/p>\n<p class=\"ParaOverride-9\" lang=\"en-US\"><span class=\"CharOverride-24\">\u7535\u5b50\u90ae\u4ef6E-mail: fegli@vischer.com<\/span><\/p>\n<p class=\"ParaOverride-9\" lang=\"en-US\"><span class=\"CharOverride-24\">Robert Bernet<\/span><\/p>\n<p class=\"ParaOverride-9\" lang=\"en-US\"><span class=\"CharOverride-24\">\u7535\u8bddTel: +41 58 211 33 51<\/span><\/p>\n<p class=\"ParaOverride-9\" lang=\"en-US\"><span class=\"CharOverride-24\">\u7535\u5b50\u90ae\u4ef6E-mail: rbernet@vischer.com<\/span><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u745e\u58eb\u8fd1\u671f\u5bf9\u300a\u8bc1\u5238\u4ea4\u6613\u6cd5\u300b\u8fdb\u884c\u4e86\u4fee\u8ba2\uff0c\u5176\u4e2d\u5305\u62ec\u6709\u5173\u745e\u58eb\u4e0a\u5e02\u516c\u53f8\u8981\u7ea6\u6536\u8d2d\u7684\u89c4\u5b9a\u3002\u6b64\u6b21\u4fee\u8ba2\u5927\u5e45\u5ea6\u5730\u4fee\u6539\u4e86\u5185\u5e55\u4ea4\u6613\u7f6a\u7684<\/p>\n","protected":false},"author":16,"featured_media":27992,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":""},"categories":[711,75,314],"tags":[634,3752],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO 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