{"id":804,"date":"2026-08-01T15:01:18","date_gmt":"2026-08-01T13:01:18","guid":{"rendered":"https:\/\/aretestudio.9up.digital\/societa-novita-su-dividendi-e-participation-exemption-pex-dal-2026\/"},"modified":"2026-10-16T14:36:28","modified_gmt":"2026-10-16T12:36:28","slug":"gesellschaften-neuerungen-bei-dividenden-und-participation-exemption-pex-ab-2026","status":"publish","type":"post","link":"https:\/\/aretestudio.9up.digital\/de\/gesellschaften-neuerungen-bei-dividenden-und-participation-exemption-pex-ab-2026\/","title":{"rendered":"Gesellschaften: Neuerungen bei Dividenden und Participation Exemption (PEX) ab 2026"},"content":{"rendered":"<p>Das Haushaltsgesetz \u00e4ndert die Regelung f\u00fcr Dividenden und Ver\u00e4u\u00dferungsgewinne (PEX) und kn\u00fcpft die Steuerbefreiung an strengere Voraussetzungen. Kurz gesagt: Die Beg\u00fcnstigungen gelten nur noch f\u00fcr Beteiligungen ab einer bestimmten Gr\u00f6\u00dfe (z. B. Mindestbeteiligungsquote oder steuerlicher Mindestwert). Die neuen Regeln gelten f\u00fcr Aussch\u00fcttungsbeschl\u00fcsse und Ver\u00e4u\u00dferungen ab dem 1. Januar 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Das Haushaltsgesetz \u00e4ndert die Regelung f\u00fcr Dividenden und Ver\u00e4u\u00dferungsgewinne (PEX) und kn\u00fcpft die Steuerbefreiung an strengere Voraussetzungen. Kurz gesagt: Die Beg\u00fcnstigungen gelten nur noch f\u00fcr Beteiligungen ab einer bestimmten Gr\u00f6\u00dfe&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-804","post","type-post","status-publish","format-standard","category-news"],"_links":{"self":[{"href":"https:\/\/aretestudio.9up.digital\/de\/wp-json\/wp\/v2\/posts\/804","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aretestudio.9up.digital\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aretestudio.9up.digital\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aretestudio.9up.digital\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aretestudio.9up.digital\/de\/wp-json\/wp\/v2\/comments?post=804"}],"version-history":[{"count":1,"href":"https:\/\/aretestudio.9up.digital\/de\/wp-json\/wp\/v2\/posts\/804\/revisions"}],"predecessor-version":[{"id":838,"href":"https:\/\/aretestudio.9up.digital\/de\/wp-json\/wp\/v2\/posts\/804\/revisions\/838"}],"wp:attachment":[{"href":"https:\/\/aretestudio.9up.digital\/de\/wp-json\/wp\/v2\/media?parent=804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aretestudio.9up.digital\/de\/wp-json\/wp\/v2\/categories?post=804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aretestudio.9up.digital\/de\/wp-json\/wp\/v2\/tags?post=804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}