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Die eidgenössischen Räte haben bekanntlich darauf verzichtet, die entsprechenden Bestimmungen des DBG bzw. des StHG im Rahmen des Stabilisierungsprogramms zu präzisieren. Ausschlaggebend war letztlich der Bundesgerichtsentscheid vom 8. Januar 1999, worin das Bundesgericht zum Ausdruck brachte, dass die Praxis zum Bundesbeschluss über die direkte Bundessteuer - trotz anderem Wortlaut - auf das DBG übertragen wird. Vordergründig schien das Abgrenzungsproblem damit gelöst zu sein.

Eine detaillierte Analyse der bisherigen (bundesgerichtlichen sowie kantonalen) Rechtsprechung zeigt aber alles andere als ein einheitliches Bild. Mehr oder weniger Klarheit besteht heute einzig darin, dass folgende Abgrenzungskriterien zu berücksichtigen sind:

1. systematisches, planmässiges, auf Gewinnerzielung ausgerichtetes Vorgehen;

2. Anzahl Transaktionen;

3. Besitzesdauer;

4. Umsatzvolumen;

5. Fremdfinanzierung;

6. Eingehen besonderer Risiken;

7. Zusammenhang zum Hauptberuf bzw. Einsatz besonderer Fachkenntnisse.

Unklar ist aber bereits der konkrete Inhalt der meisten Kriterien. Gilt z. B. ein Kauf und Verkauf als eine einzige Transaktion oder sind es zwei Transaktionen? Wie verhält es sich, wenn ein Aktienpaket gestaffelt (in Tranchen) gekauft und verkauft wird? Wie viele Transaktionen sind noch \"privat\"? Welche Besitzesdauer gilt als kurz, welches Umsatzvolumen als hoch? In welchem Ausmass wird Fremdfinanzierung problematisch? Ist der Erwerb einer Option ein \"besonderes\" Risiko? usw.

Nach geltender Rechtsprechung wird zudem \"in jedem Einzelfall aufgrund der gesamten Umstände\" beurteilt, ob der Rahmen privater Vermögensverwaltung bereits gesprengt wird und damit Gewerbsmässigkeit vorliegt. Etwas überspitzt formuliert könnte man sogar sagen, dass Gewinne tendenziell gewerbsmässig sind (vgl. z. B. BGE vom 9. Juli 1999 in StE 1999 B 23.1 Nr. 43), während Verluste eher dem Privatbereich zugeordnet werden (vgl. z. B. BGE vom 3. Juli 1998 in ASA 68, 641ff.).

Das Abgrenzungsproblem ist jedenfalls unter Hinweis auf die bisherige Gerichtspraxis bei weitem nicht gelöst. Diese geltende Praxis ist vor allem aus zwei Gründen unbefriedigend:

1. Rechtsunsicherheit

Weder die Steuerpflichtigen selber, noch die Steuerberater, Banken usw. sind in der Lage, einigermassen zuverlässig zu prognostizieren, unter welchen konkreten Umständen Kapitalgewinne (bzw. -verluste) vom steuerlich neutralen Privatbereich in den steuerlich relevanten Geschäftsbereich kippen. Eine grosse Unsicherheit ist hier auch bei den Steuerbehörden zu spüren. Bis zu einem letztinstanzlichen Urteil weiss häufig niemand, ob in einem konkreten Fall Gewerbsmässigkeit gegeben ist oder nicht.

Insbesondere beim Wertschriftenhandel steigt die Zahl der Steuerpflichtigen, die von dieser Rechtsunsicherheit betroffen sind, ständig. In den letzten Jahren haben immer mehr Privatpersonen einen zunehmenden Teil ihres Vermögens in Aktien und ähnliche Anlagen investiert. Der Zugang zur Börse wurde vor allem durch das Internet erheblich vereinfacht. Die Gewährung von Lombardkrediten gehört auf den Webseiten der Banken bereits zum Standard. Dieser Trend wird sich weiter fortsetzen. Immer mehr Leute werden ihre Wertschriften auch mehr oder weniger aktiv bewirtschaften. Diese Steuerpflichten müssen vorhersehen können, unter welchen Umständen ihre Kapitalgewinne besteuert werden.

2. Kapitalgewinnsteuer durch die Hintertür

Die Einführung einer Kapitalgewinnsteuer wurde auf politischer Ebene bereits mehrfach diskutiert, aber stets klar verworfen. Die Steuerfreiheit privater Kapitalgewinne wurde sogar ausdrücklich gesetzlich verankert. Es geht nicht an, dass eine Kapitalgewinnsteuer nun auf dem Wege einer allzu restriktiven und vor allem nicht vorhersehbaren Auslegung herbeigeführt wird. Wenn die Steuerbehörden jeden \"Internetanleger\" z. B. bereits bei 50 oder 100 Transaktionen als Wertschriftenhändler qualifizieren, weil er vielleicht noch einen Lombardkredit aufgenommen hat, wird die Steuerfreiheit privater Kapitalgewinne praktisch ausgehöhlt.

Die Steuerpflichtigen und ihre Berater haben Anspruch darauf, dass bei dieser heiklen Abgrenzung mehr Klarheit und Transparenz geschaffen wird. Dies wäre durchaus auch im Interesse der Steuerbehörden.

Es ist nicht verwunderlich, dass sich jeder Steuerpflichtige, der - meist erst nach Jahren - plötzlich von völlig unerwarteten Steuerforderungen überrascht wird, erbittert dagegen wehrt. Verliert er dann noch ein langjähriges Prozessverfahren, ist er zusätzlich frustriert. Es besteht die Gefahr, dass er dann nach Alternativen sucht, die in der Regel nicht im Interesse unseres Landes sind (Auswanderung, Off-shore-Konstruktionen, eventuell sogar Hinterziehung usw.).

Diese Probleme könnten weitgehend vermieden werden, wenn Vorhersehbarkeit geschaffen und die Besteuerung von Kapitalgewinnen auf eindeutige Fälle beschränkt wird. Notwendig sind Präzisierungen, vor allem in zweierlei Hinsicht:

a. Die einzelnen Kriterien sollten konkretisiert werden. Dabei ist wahrscheinlich zwischen Wertschriftenhandel und Immobilienhandel zu unterscheiden. Es sind z. B. Grenzwerte betreffend Transaktionszahlen, Besitzesdauer, Umsatzvolumen usw. festzulegen. Begriffe wie \"systematisches und planmässiges Vorgehen\" und \"besondere Risiken\" sind zu präzisieren.

b. Es ist festzulegen, in welchen Kombinationen diese Kriterien erfüllt sein müssen, damit die Schwelle zur Gewerbsmässigkeit überschritten wird. Dabei ist dem sich verändernden wirtschaftlichen Umfeld (z. B. Börsenzugang via Internet) Rechnung zu tragen.

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Dem Bundesrat wird aufgrund von Artikel 25 Absatz 2 des Geschäftsreglementes des Ständerates empfohlen, für eine klarere Abgrenzung zwischen steuerfreier privater Vermögensverwaltung und gewerbsmässigem Wertschriften- und Immobilienhandel gemäss Artikel 16 Absatz 3 und Artikel 18 Absatz 1 und Absatz 2 des Bundesgesetzes über die direkte Bundessteuer (DBG) bzw. Artikel 7 Absatz 1 und Absatz 4 Buchstabe b des Bundesgesetzes über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG) die nötigen Massnahmen zu treffen. Dabei sind insbesondere nicht nur die Abgrenzungskriterien festzulegen, sondern:

1. sie sind zu quantifizieren bzw. zu konkretisieren;

2. es ist festzulegen, in welcher Kombination diese Kriterien erfüllt sein müssen, damit Gewerbsmässigkeit vorliegt.

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funtauna","party_source_prefix","Funtauna","age","Vegliadetgna","section_mandate","Mandat","section_personal","Persunal","section_contact","Contact","section_also_active","Er activ en","section_references","Referenzas & funtauna","function","Funcziun","Partida","parliamentary_group","Fracziun","parliament","Parlament","electoral_district","Circul electoral","chamber_sector","Chombra / sectur","seat_no","Numer da sez","parliament_page","Pagina dal parlament","official_profile","Profil uffizial","gender","Schlattaina","born","Naschì","died","Mort","marital_status","Stadi civil","occupation","Professiun","language","Lingua","email","E-mail","phone","Telefon","address","Adressa","website","Website","wikidata","Wikidata","source_body","Gremi da funtauna","source_updated","Funtauna actualisada","record_updated","Registraziun actualisada","first_imported","Emprim importà","section_votes","Cumportament da votar","no_votes","Naginas vuschs registradas.","result","Resultat","tally_yes","Gea","tally_no","Na","tally_abstention","Absten.","tally_absent","Absent","voting_untitled","Votaziun senza titel","vote_unknown","—","showing","Mussar","of","da","pager_prev","Enavos","pager_next","Enavant","pagination","Paginaziun","view_all_votes","Mussar il cumportament da votar cumplet","data_source","Datas","meeting","Sesida","section_access_badges","no_access_badges","Naginas cartas d'access emessas.","badge_type_fallback","Carta d'access","badge_type_lobbyist","Lobbist","badge_guest_unknown","Giast senza num","badge_since","dapi","badge_until","fin","view_all_access_badges","Mussar tuttas cartas d'access","section_interests","Colliaziuns d'interess","no_interests","Naginas colliaziuns d'interess registradas.","interest_untitled","Colliaziun d'interess senza num","interest_ex_officio","d'uffizi","interest_paid","Pajà","interest_unpaid","Nunpajà","interest_payment_unknown","interest_declaration","Decleraziun","interest_website","Website da l'organisaziun","interest_since","interest_until","view_all_interests","Mussar tuttas colliaziuns d'interess","section_contributions","no_contributions","Naginas contribuziuns registradas.","contrib_role_unknown","Participaziun","contrib_target_affair","Fatschenta","contrib_target_meeting","contrib_target_group","Gruppa","contrib_target_session","Sessiun","contrib_target_news","Novitads","contrib_target_unknown","Contribuziun","view_all_contributions","Mussar tuttas contribuziuns","contrib_number_prefix","Nr.","contrib_source","Funtauna uffiziala","section_speeches","no_speeches","Nagins discurs registrads.","speech_untitled","speech_type_fallback","speech_number_prefix","speech_agenda","speech_detail","Discurs entir","speech_transcript","Protocol dal pled","speech_audio","Audio","speech_video","Video","view_all_speeches","Mussar tut ils discurs","section_memberships","no_memberships","Naginas commembranzas registradas.","membership_type_fallback","Gremi","membership_untitled","Gremi senza num","membership_role_fallback","Commember","membership_source","membership_since","membership_until","membership_current","en curs","view_all_memberships","Mussar tuttas commembranzas","section_images","Maletgs","no_images","Nagins maletgs disponibels.","view_all_images","Mussar tut ils maletgs","image_current","Actual","image_version","Versiun","image_since","image_until","image_source","image_oparl","OParl","image_full","Ecran entir","image_open","Avrir il maletg","image_close","Serrar","image_prev","Maletg precedent","image_next","Maletg proxim","image_untitled","Maletg","controls_label","Tschertgar, filtrar ed urdinar","controls_search","Tschertga","controls_search_placeholder","Tschertgar…","controls_search_submit","Tschertgar","controls_sort","Urdinar tenor","controls_sort_asc","Ascendent","controls_sort_desc","Descendent","controls_results","Resultats","controls_clear","Reponer","controls_more_options","Dapli opziuns da filtrar e tschertgar","controls_fewer_options","Damain opziuns","sort_begin_date","Cumenzament","sort_end_date","Fin","sort_name","Num","facet_all","Tuts","facet_yes","facet_no","facet_payment","Indemnisaziun","facet_body","facet_date_from","Da","facet_date_to","sort_voting_date","Data","sort_voting_title","Titel","facet_vote","Vusch","vote_yes","vote_no","vote_abstention","Abstenziun","sort_date_start","Data dal discurs","sort_date_end","Data da fin","facet_has_video","Cun video","sort_begin","sort_end","sort_group_name","sort_active","facet_type","Tip","facet_active","facet_party","facet_group","facet_gender","facet_chamber","Chombra","chamber_both","Omadus","facet_deceased","sort_firstname","Prenum","people_title","no_people","Naginas persunas chattadas.","controls_per_page","Per pagina","facet_country","Pajais","facet_electoral_district","country_che","Svizra","country_lie","Liechtenstein","also_active_in","controls_search_placeholder_people","Tschertgar persunas…","controls_search_placeholder_alignment","Tschertgar commembers…","controls_search_placeholder_memberships","Tschertgar commembranzas…","controls_search_placeholder_interests","Tschertgar colliaziuns d'interess…","controls_search_placeholder_organizations","Tschertgar organisaziuns…","controls_search_placeholder_votes","Tschertgar vuschs…","controls_search_placeholder_access_badges","Tschertgar cartas d'access…","controls_search_placeholder_contributors","Tschertgar contribuziuns…","controls_search_placeholder_speeches","Tschertgar discurs…","controls_search_hint_people","Tschertga nums, lieu e numer postal.","controls_search_hint_groups","Tschertga num, abreviaziun e descripziun.","controls_search_placeholder_groups","Tschertgar cumissiuns e gruppas…","controls_search_hint_organizations","Tschertga il num da l'organisaziun.","controls_search_hint_agendas","Tschertga titel, descripziun, numer e categoria.","controls_search_placeholder_agendas","Tschertgar tractandas…","controls_search_hint_alignment","Tschertga il num dal commember confruntà.","controls_search_hint_memberships","Tschertga il num da la gruppa/dal gremi, la funcziun ed il tip da commembranza.","controls_search_hint_interests","Tschertga il num da l'organisaziun, la funcziun e la fracziun.","controls_search_hint_votes","Tschertga il titel da la votaziun ed il titel da la fatschenta.","controls_search_hint_access_badges","Tschertga il num e l'organisaziun dals giasts.","controls_search_hint_contributors","Tschertga il titel da la fatschenta.","controls_search_hint_speeches","Tschertga il text dal discurs.","controls_sort_status","Urdinà tenor {field}, {direction}","sort_affair_date","Data da la fatschenta","sort_role","Rolla","sort_affair_type","Tip da fatschenta","sort_affair_number","Numer da la fatschenta","sort_valid_from","Valaivel a partir da","sort_valid_to","Valaivel fin","sort_version","facet_latest","Il pli nov","gender_f","Feminin","gender_m","Masculin","gender_d","Divers","lang_de","Tudestg","lang_fr","Franzos","lang_it","Talian","lang_rm","Rumantsch","lang_en","Englais","lang_es","Spagnol","bodies_title","affairs_title","no_bodies","Naginas instituziuns chattadas.","facet_has_parliament","Cun parlament","sort_canton","Chantun","sort_position","Successiun","sort_population","Populaziun","controls_search_placeholder_bodies","Tschertgar instituziuns…","controls_search_hint_bodies","Tschertga num, chantun e clav.","body_population","Abitants","body_seats","Sezs","controls_no_results","Nagins resultats per tia tschertga.","controls_filter_search","controls_loading","Chargiar resultats…","body_section_profile","Profil","body_has_parliament","Ha in parlament","body_languages","Linguas","body_seats_legislative","Sezs (legislativa)","body_executive","Executiva","body_seats_executive","Sezs (executiva)","body_consultations","Consultaziuns","body_elections_votings","Elecziuns & votaziuns","body_flag","Bandiera","body_key_label","Clav dal gremi","body_source_lang","Lingua da funtauna","body_people_directory_title","Tuttas persunas da questa instituziun","body_composition_title","Cumposiziun actuala","body_chambers_title","Chombras","body_votings_title","no_votings","Naginas votaziuns registradas.","controls_search_placeholder_votings","Tschertgar votaziuns…","controls_search_hint_votings","body_affairs_title","no_affairs","Naginas fatschentas registradas.","affair_untitled","Fatschenta senza titel","affair_long_title","Titel cumplet","affair_number","Numer","affair_official_record","affair_external_id","ID externa","affair_agenda_section","Tractandas","controls_search_placeholder_affairs","Tschertgar fatschentas…","controls_search_hint_affairs","Tschertga il titel e'l numer da la fatschenta.","sort_affair_title","facet_state","Status","view_all_votings","Mussar tuttas votaziuns","view_all_affairs","Mussar tuttas fatschentas","external_link","Colliaziun externa","docs_title","docs_loading","Tschertgar documents…","section_docs","no_docs","Nagins documents.","view_all_docs","Mussar tut ils documents","controls_search_placeholder_docs","controls_search_hint_docs","Tschertga num e categoria.","facet_category","Categoria","facet_format","Format","facet_lang","facet_case","Sensibel a maiusclas","facet_word","Pled entir","facet_match_on","facet_match_off","section_events","no_events","Nagins eveniments registrads.","view_all_events","Mussar la cronologia cumpletta","controls_search_placeholder_events","Tschertgar eveniments…","controls_search_hint_events","Tschertga titel, actur e detagls.","facet_actor_type","Tip d'actur","event_untitled","Eveniment","texts_title","texts_loading","Tschertgar texts…","section_texts","no_texts","Nagins texts.","view_all_texts","Mussar tut ils texts","controls_search_placeholder_texts","controls_search_hint_texts","Tschertga il tip ed il text.","sort_type","text_untitled","Text","facet_position_country","facet_position_canton","facet_position_city","Citad","facet_position_commune","Vischnanca","facet_position_other","Auter","votings_title","voting_result_section","voting_decision","Decisiun","voting_meaning_yes","In gea munta","voting_meaning_no","In na munta","voting_affair","voting_chart_title","Co els han votà","voting_chart_alt","Plan dals sezs da {count} commembers, colurà tenor {mode}. {summary}","voting_table_alt","Tabella da co {count} commembers han votà, ina lingia per commember, cun lur partida e fracziun.","chart_export","Exportar","chart_export_title","Exportar il diagram","chart_export_failed","Export betg reussì.","chart_exporting","Exportar…","chart_download","Telechargiar","chart_close","chart_fullscreen","chart_title","chart_title_ph","Titel opziunal","chart_subtitle","Suttitel","chart_subtitle_ph","Suttitel opziunal","chart_colors","Colurs & etichettas","chart_color_for","Colur per","chart_label_for","Etichetta per","chart_reset","chart_order","chart_output","Output","chart_format","chart_theme","Design","chart_theme_light","Cler","chart_theme_dark","Stgir","chart_size","Grondezza","chart_options","Opziuns","chart_show_legend","Mussar la legenda","chart_transparent","Fund transparent","chart_interactive","Interactiv","chart_credits","Indicaziun da la funtauna","voting_chart_no_votes","voting_chart_seats","sezs","voting_chart_no_seatmap","Naginas datas dals sezs disponiblas.","voting_chart_col_person","Persuna","voting_chart_col_party","voting_chart_col_group","voting_chart_col_vote","voting_chart_by_party","Vusch tenor partida","voting_chart_by_party_seats","Sezs tenor partida","voting_chart_colour_by","Colurar ils sezs tenor","voting_chart_majority","Maioritad","voting_chart_edit","Modifitgar & exportar","voting_chart_seat_note","Las posiziuns dals sezs èn illustrativas, betg la disposiziun reala da la chombra. Avra l'editur per reorganisar las colurs, las etichettas e la successiun, ed exportar.","speeches_title","speeches_loading","speech_person","Uratur","speech_body","Instituziun","speech_affair","speech_meeting","groups_title","no_groups","Naginas gruppas chattadas.","group_untitled","Gruppa senza titel","section_meetings","no_meetings","Naginas sesidas registradas.","view_all_meetings","Mussar tuttas sesidas","meetings_title","meeting_untitled","meeting_upcoming","Vegnenta","facet_time","Cura","facet_upcoming","facet_past","Passada","group_abbreviation","Scursanida","group_description","Descripziun","group_official_record","Pagina uffiziala","group_contact","member_unknown","section_votings","interests_title","interest_details","Detagls","interest_person","Declarà da","interest_body","Gremi concedent","interest_role","interest_type","interest_group","interest_place","Lieu","interest_period","Perioda","meeting_details","meeting_type","meeting_state","meeting_number","meeting_location","meeting_period","meeting_group","meeting_body","group_type","description","controls_search_placeholder_meetings","Tschertgar sesidas …","controls_search_hint_meetings","Num, lieu u descripziun","section_agendas","no_agendas","Naginas tractandas.","view_all_agendas","Mussar tuttas tractandas","agenda_untitled","speech_speaker_unknown","video","doc_untitled","Document","doc_body","doc_affair","doc_meeting","doc_agenda","section_contributors","Contribuents","no_contributors","Nagins contribuents.","view_all_contributors","Mussar tut ils contribuents","sort_number","topics_title","Ils pleds ils pli duvrads","topics_intro","Ils pleds che questa persuna dovra il pli savens en ses discurs, senza ils pleds da farsa frequents. La grondezza da la plattina mussa quant savens in pled vegn duvrà.","topics_all_time","Total il temp","topics_last_4y","Ils davos 4 onns","topics_last_8y","Ils davos 8 onns","topics_from","topics_to","topics_speeches","discurs","topics_words","pleds (filtrads)","topics_distinct","pleds distincts","topics_uses","utilisaziuns","topics_alt","Charta d'arber dals {count} pleds ils pli duvrads, la grondezza tenor la frequenza. {ctx}","topics_table_alt","Tabella dals {count} pleds ils pli duvrads e quant savens mintgin vegn duvrà. {ctx}","topics_table_toggle","Mussar sco tabella","topics_table_word","Pled","topics_empty","Nagins discurs cun text utilisabel en questa perioda. Emprova d'engrondir il rom.","loyalty_title","Fidaivladad da fracziun","loyalty_subtitle","Part da las vuschs ch'in commember dat cunter la lingia da maioritad da sia fracziun (pli aut = pli independent). Las abstenziuns valan sco posiziun.","loyalty_axis","Quota da divergenza: part da las vuschs cunter la atgna fracziun","loyalty_dissent","divergenza","loyalty_ballots","vuschs","loyalty_empty","Naginas vuschs en questa perioda cumplenischan las valurs limita per in punctual da fidaivladad. Engrondescha il rom.","loyalty_chart_alt","Diagram da svarm d'avieuls da la quota da divergenza da {count} commembers, in punct per commember, colurà tenor partida. {ctx}","loyalty_table_alt","Tabella da {count} commembers cun lur vuschs, divergenzas e quota da divergenza. {ctx}","loyalty_col_member","loyalty_col_party","loyalty_col_group","loyalty_col_ballots","loyalty_col_dissents","Cunter","loyalty_col_rate","Divergenza","loyalty_from","loyalty_to","loyalty_scale","Scala","loyalty_scale_log","Log","loyalty_scale_linear","Linear","loyalty_filters","Filters","cohesion_title","Coesiun da la fracziun","cohesion_hint","index d'accordanza mesaun (1 = unanim)","section_alignment","Proximitad da votaziun","no_alignment","Betg avunda vuschs cuminaivlas per cumparegliar.","view_all_alignment","Mussar la proximitad da votaziun cumpletta","alignment_agreed_of_shared","concordant en {agreed} da {shared} vuschs cuminaivlas","sort_agreement","Accordanza","sort_shared","Vuschs cuminaivlas","facet_min_shared","Min. cuminaivlas","min_shared_10","≥ 10","min_shared_20","≥ 20","min_shared_50","≥ 50","min_shared_100","≥ 100","section_body_alignment","body_alignment_subtitle","Co ils commembers da questa chombra votan in relaziun a l'auter, sin basa da las vuschs ch'els han cuminaivel. Sin la charta sesan commembers che votan a moda sumeglianta datiers in a l'auter, ed adversaris dalunga. Las colurs represchentan las partidas, uschè che blocs e coaliziuns cumparan sco cluster. La grilia mussa l'accordanza media tranter mintga pèr da partidas (la diagonala è la coesiun interna da mintga partida).","alignment_from","alignment_to","alignment_view","Vista","alignment_view_scatter","Charta","alignment_view_heatmap","Grilia da las partidas","alignment_empty","Betg avunda vuschs en quest rom per construir il model.","alignment_window_note","Il pli expressiv entaifer ina suletta perioda legislativa: il model cumpareglia ils commembers sin basa da las vuschs ch'els han cuminaivel. Sche'l rom cumpiglia in'elecziun u ina midada da cumposiziun, sa cuvran commembers cun mandats differents apaina, e las posiziuns daventan main cumparegliablas.","alignment_no_parties","Naginas partidas da cumparegliar en quest rom.","alignment_scatter_alt","Diagram da dispersiun da {count} commembers, plazzads tenor la sumeglientscha da lur vuschs, colurà tenor partida. {ctx}","alignment_pairs","pèrs","alignment_heatmap_note","Mintga cella è l'accordanza media tranter ils commembers da las duas partidas (diagonala = coesiun interna d'ina partida). ± è il rom da confidenza da 95% e n il dumber dals pèrs da commembers che stattan davos. In pitschen rom sur blers pèrs munta che la proximitad è bain fundada; in rom vast munta be in indizi.","alignment_heatmap_alt","Grilia da l'accordanza media da votar tranter {count} partidas. {ctx}","alignment_members_heading","Commembers","alignment_members_table_alt","Tabella da {count} commembers cun lur accordanza cun la chombra e cun la atgna partida. {ctx}","alignment_col_member","alignment_col_party","alignment_col_votes","alignment_col_chamber","Proxim a la chombra","alignment_col_party_align","Entaifer la partida","alignment_zoom_in","Zoom en","alignment_zoom_out","Zoom or","alignment_zoom_reset","Reponer il zoom","alignment_filters","section_lobby","Rait da lobby","lobby_subtitle","Las organisaziuns ch'ils commembers da questa chombra declaran en lur register d'interess, e nua che questas colliaziuns sa cruschan. En la rait èn ils commembers punct (colurads tenor partida) e las organisaziuns che dus u dapli commembers dividan èn quaders. Commembers che dividan las medemas organisaziuns sa tiran ensemen. La partiziun mussa quantas mandats èn pajads u nunpajads, e tgi che ha ils pli blers.","lobby_empty","Nagins interess declarads per questa chombra en quest rom.","lobby_no_shared","Naginas organisaziuns vegnan dividas da dus u dapli commembers qua. Vesair la partiziun.","lobby_network_alt","Grafic da rait cun {members} commembers e las {orgs} organisaziuns ch'els dividan, colliads tras interess declarads. {ctx}","lobby_mandates","mandats","lobby_members_tied","commembers","lobby_unknown","Nunenconuschent","lobby_org_node","Organisaziun","lobby_payment_heading","Mandats pajads vs. nunpajads","lobby_top_orgs","Organisaziuns las pli dividas","lobby_top_members","Commembers tenor mandats","discussion_title","Profils da discurs","discussion_intro","Nua ch'ils commembers sesan sin in ax latent, derivà sulettamain dals pleds ch'els dovran en lur discurs (scalaziun Wordfish).","discussion_calculating","Scalar ils discurs…","lobby_calculating","Calcular la rait da lobby…","discussion_error","La scalaziun dals discurs n'ha betg pudì vegnir calculada.","discussion_converged","Il model ha convergì","discussion_not_converged","Il model n'ha betg cumplettamain convergì. Legia las posiziuns cun spezial precauziun.","discussion_members_scored","Commembers valitads","discussion_vocab","Vocabulari","discussion_window","Fanestra da temp","discussion_show_all","discussion_show_reliable","Mo ils fidads","discussion_methodology","Co quai vegn calculà","discussion_range_label","Rom da temp","discussion_range_1y","1 onn","discussion_range_2y","2 onns","discussion_range_4y","4 onns","discussion_range_8y","8 onns","discussion_plot_alt","Diagram da svarm d'avieuls da {count} commembers plazzads lung in ax da la tscherna dals pleds, in punct per commember. {ctx}","discussion_plot_caption","Mintga punct è in commember, plazzà tenor ils pleds ch'el dovra en ses discurs. Commembers che dovran ils medems pleds caracteristics sesan datiers in a l'auter; commembers che discurran fitg differentamain sesan dalunga. La posiziun d'in commember na vegn pia betg attribuida da nus; ella resulta da co el discurra propi. Per exempel: tgi che di adina «taglia», «budget» e «expensas» stat dalunga da tgi che di surtut «asil», «cunfin» ed «integraziun». Passa cun il mieus sur in punct per ils detagls. Puncts emplenids han avunda text da discurs per ina plazzada fidada; roncs vids han discurrì memia pauc, lur posiziun è da leger cun precauziun.","discussion_empty","Nagins discurs èn disponibels per quest parlament, uschè ch'ils commembers na pon betg vegnir plazzads sin l'ax. Questa scalaziun legia ils pleds ch'ils commembers discurran propi, e'l set da datas cuntegna protocols da discurs mo per pauc parlaments: las chombras federalas ed intgins chantuns sco Berna, Basilea-Citad u Son Gagl. Ti pos er empruvar in rom da temp pli lung survart.","discussion_empty_sparse","I dat memia pauc text da protocol da discurs per quest parlament per plazzar ses commembers sin l'ax. Emprova in rom da temp pli lung survart.","discussion_pole_a","In pol","discussion_pole_b","Auter pol","discussion_col_party","discussion_key_filled","Avunda text (fidà)","discussion_key_ring","Sut la limita da pleds (pauca segirezza)","discussion_align_title","Suonda l'ax la partida?","discussion_align_hint","Quant da la dispersiun da las posiziuns vegn declerà tras l'appartegnientscha a la partida (η²): 100% = las partidas èn perfetgamain separadas, ~0% = la partida na di nagut.","discussion_align_strong","las partidas èn cleramain separadas","discussion_align_moderate","las partidas èn per part separadas","discussion_align_weak","la partida declera l'ax apaina","discussion_poles_title","Da tge ch'è fatg l'ax","discussion_poles_hint","Ils pleds che tiran ils commembers il pli ferm vers mintga pol. L'ax munta insatge pir cur che ti legias quels. Sia direcziun è arbitrara.","discussion_no_party","Nagina partida","discussion_col_name","discussion_col_position","Posiziun","discussion_col_words","Pleds","discussion_col_speeches","discussion_low_confidence","pauca segirezza","discussion_table_title","discussion_table_alt","Tabella da {count} commembers cun lur posiziun sin l'ax da la tscherna dals pleds. {ctx}","discussion_read_title","Co leger quai","discussion_read_direction","La direcziun da l'ax è arbitrara: Wordfish chatta la separaziun, betg tge vart ch'è «sanester» u «dretg». Legia ils pols dals pleds per vesair tge che mintga vart munta.","discussion_read_uncertainty","Las posiziuns èn standardisadas, la dispersiun è pia ina convenziun, betg ina distanza reala. Bars d'errur pli vasts (e puncts vids) muntan main segirezza, na surinterpretescha pia betg quels commembers.","discussion_read_confound","Il stil da discurs reflectescha la rolla uschè bain sco l'ideologia: presidents da cumissiun, ministers ed uraturs frequents pon arrivar sin in pol pervia da quai ch'els fan, betg mo pervia da quai ch'els crain.","organizations_title","organizations_none","Naginas organisaziuns.","org_members","org_mandates","org_bodies","gremis","org_members_heading","org_members_table_alt","Tabella da {count} commembers cun lur partida, gremi, rolla, pajament e perioda. {ctx}","org_no_members","Nagins commembers.","org_col_member","org_col_party","org_col_body","org_col_role","org_col_payment","Pajament","org_col_period","sort_members","sort_mandates","Mandats","interest_unknown","lobby_panel_person","Organisaziuns declaradas","lobby_panel_org","Commembers cun quest mandat","lobby_table_heading","Tgi è collià cun tge","lobby_table_explain","La matrix cumpletta marchescha mintga commember cunter mintga organisaziun dividida: in punct per colliaziun declarada, la vista cumpletta da tgi ch'è collià cun tge.","lobby_table_large","Per questa chombra è quai","lobby_table_cells","cellas","lobby_table_show","Mussar la tabella","lobby_table_alt","Tabella che marchescha mintgin dals {count} commembers cunter las {orgs} organisaziuns cun las qualas els èn colliads, in punct per colliaziun declarada. {ctx}","lobby_select_hint","Tscherna in commember u ina organisaziun per vesair sias colliaziuns.","lobby_filters","lobby_error","La rait da lobbying n'ha betg pudì vegnir calculada.","lobby_clear_selection","Annullar la selecziun","close","not_found_person","Persuna betg chattada","not_found_body","Parlament betg chattà","not_found_affair","Fatschenta betg chattada","not_found_group","Cumissiun u gruppa betg chattada","not_found_voting","Votaziun betg chattada","not_found_meeting","Sesida betg chattada","not_found_interest","Interess betg chattà","not_found_organization","Organisaziun betg chattada","not_found_text","Text betg chattà","not_found_doc","Document betg chattà","not_found_speech","Discurs betg chattà","not_found_hint","I na dat nagina endataziun cun l'ID {id}. Ella è forsa vegnida allontanada, u la colliaziun è surannada.","not_found_back","Enavos a la survista","about","Davart","faq","FAQ","section_title","section_title_bodies","section_title_affairs","section_title_votings","section_title_texts","section_title_docs","section_subtitle_search","section_subtitle_discussion",{"_1619":1620,"_1637":807,"_1638":1639,"_1640":1641,"_1642":993,"_1643":567,"_1624":369,"_76":571,"_1644":574,"_1626":702,"_1645":1646,"_1647":778,"_1648":329,"_72":339,"_1622":479,"_19":349,"_74":577,"_79":359,"_1649":1101,"_1650":1233,"_1651":1268,"_1652":1233,"_1653":1654,"_1655":1233,"_1656":1657,"_1658":567,"_1659":369,"_1660":1233,"_1661":1641,"_1662":571,"_1627":446,"_1663":379,"_1232":1233,"_1664":685,"_1245":1233,"_70":582,"_1665":1454,"_1666":1311,"_1667":1349,"_1668":1646,"_1669":1438,"_1628":389,"_1670":1430,"_1671":1233},"section_switcher",{"_1617":1618,"_1619":1620,"_1621":329,"_68":523,"_72":339,"_1622":479,"_1623":414,"_1624":369,"_79":359,"_1625":349,"_1626":379,"_1627":446,"_1628":389,"_1629":1630,"_1631":1632,"_1633":1634,"_1635":1636},"section_title_speeches","section_title_groups","section_title_interests","section_title_meetings","section_title_organizations","label_section","Secziun","home","Partenza","people","affairs","groups","speeches","documents","interests","meetings","organizations","group_parliament","Acturs","group_proceedings","Activitads","group_records","Actas","group_lobbying","Lobbying","search","eyebrow","Datas davart {{name}}","overview","Survista","personal_data","votes","memberships","access_badges","Lobby","images","members","texts_overview","text_details","docs_overview","doc_details","votings_overview","Votaziun","voting_details","voting_diagram","Diagram","voting_tally","speeches_overview","speech_details","groups_overview","contributions","interests_overview","meetings_overview","vocabulary","loyalty","alignment","lobby","discussion","organizations_overview","org_details",{"_1729":1730,"_1731":1732,"_1673":1733,"_280":1734},"intro",{"_1675":1676,"_1677":1678,"_1679":1680,"_1681":1682,"_1683":1684,"_1685":1686,"_1687":1688},"en",{"_1689":1724,"_1691":1725,"_1693":1726,"_1695":1727,"_1697":1728},"de",{"_1689":1719,"_1691":1720,"_1693":1721,"_1695":1722,"_1697":1723},"fr",{"_1689":1714,"_1691":1715,"_1693":1716,"_1695":1717,"_1697":1718},"it",{"_1689":1709,"_1691":1710,"_1693":1711,"_1695":1712,"_1697":1713},"es",{"_1689":1704,"_1691":1705,"_1693":1706,"_1695":1707,"_1697":1708},"pt",{"_1689":1699,"_1691":1700,"_1693":1701,"_1695":1702,"_1697":1703},"rm",{"_1689":1690,"_1691":1692,"_1693":1694,"_1695":1696,"_1697":1698},"cookie","Nus duvrain mo cookies essenzials e funcziunals. Nagina analitica, nagin tracking.","dataLang","La Svizra ha quatter linguas naziunalas, e questas datas datti en pliras da quellas. Intgins records èn plurilings, auters mo en ina lingua. Vus pudais tscherner en tge lingua ch'il cuntegn vegn mussà; sche vossa tscherna n'è betg disponibla per in record, vegnan duvradas las autras linguas en in urden da prioritad fix. Quai è independent da la lingua da l'interfatscha. As lascha reglar sut Configuraziuns › Lingua dal cuntegn (sura a dretga).","alt","Questa pagina è era disponibla per rumantsch.","switch","Mussar per rumantsch","dismiss","Betg pli mussar","Utilizamos apenas cookies essenciais e funcionais. Sem análises, sem rastreio.","A Suíça tem quatro línguas nacionais, e estes dados existem em várias delas. Alguns registos estão em várias línguas, outros apenas numa. Pode escolher em que idioma os conteúdos são apresentados; quando a sua escolha não está disponível para um registo, as restantes línguas são usadas por uma ordem de prioridade fixa. Isto é independente do idioma da interface. Configure em Definições › Idioma dos conteúdos (canto superior direito).","Esta página também está disponível em português.","Ver em português","Não mostrar novamente","Solo utilizamos cookies esenciales y funcionales. Sin análisis, sin seguimiento.","Suiza tiene cuatro lenguas nacionales, y estos datos existen en varias de ellas. Algunos registros están en varias lenguas, otros en una sola. Puede elegir en qué idioma se muestra el contenido; cuando su elección no está disponible para un registro, se utilizan las demás lenguas en un orden de prioridad fijo. Esto es independiente del idioma de la interfaz. Configúrelo en Ajustes › Idioma del contenido (arriba a la derecha).","Esta página también está disponible en español.","Ver en español","No volver a mostrar","Utilizziamo solo cookie essenziali e funzionali. Nessuna analisi, nessun tracciamento.","La Svizzera ha quattro lingue nazionali e questi dati esistono in diverse di esse. Alcune voci sono in più lingue, altre in una sola. Puoi scegliere in quale lingua mostrare i contenuti; se la tua scelta non è disponibile per una voce, vengono usate le altre lingue secondo un ordine di priorità prestabilito. Questo è indipendente dalla lingua dell'interfaccia. Impostabile in Impostazioni › Lingua del contenuto (in alto a destra).","Questa pagina è disponibile anche in italiano.","Vedi in italiano","Non mostrare più","Nous utilisons uniquement des cookies essentiels et fonctionnels. Aucune analyse, aucun suivi.","La Suisse a quatre langues nationales, et ces données existent dans plusieurs d'entre elles. Certaines entrées sont en plusieurs langues, d'autres dans une seule. Vous pouvez choisir la langue d'affichage du contenu ; si votre choix n'est pas disponible pour une entrée, les autres langues sont utilisées selon un ordre de priorité défini. Ceci est indépendant de la langue de l'interface. Réglable dans Paramètres › Langue du contenu (en haut à droite).","Cette page est aussi disponible en français.","Voir en français","Ne plus afficher","Wir verwenden nur essenzielle, funktionale Cookies. Keine Analyse, kein Tracking.","Die Schweiz hat vier Landessprachen, und diese Daten liegen in mehreren davon vor. Manche Einträge sind mehrsprachig, andere nur in einer Sprache. Sie können wählen, in welcher Sprache die Inhalte angezeigt werden; ist Ihre Wahl für einen Eintrag nicht verfügbar, werden die übrigen Sprachen in einer festen Prioritätsreihenfolge verwendet. Dies ist unabhängig von der Oberflächensprache. Einstellbar unter Einstellungen › Inhaltssprache (oben rechts).","Diese Seite ist auch auf Deutsch verfügbar.","Auf Deutsch anzeigen","Nicht mehr anzeigen","We use only essential, functional cookies. No analytics, no tracking.","Switzerland has four national languages, and this data comes in several of them. Some records are in multiple languages, some in only one. You can choose which language the content is shown in; when your choice isn't available for a record, the remaining languages are used in a set priority order. This is independent of the interface language. Set it under Settings › Content language (top right).","This page is also available in English.","View in English","Don't show again","settings",{"_1797":1798,"_1799":1800,"_1801":1156,"_1802":1803,"_1804":1158,"_1805":1160,"_1806":1807,"_1808":1809,"_1810":1811,"_1812":1813,"_1814":1815,"_632":633,"_1816":1817,"_1818":1819,"_1820":1821,"_1822":1823,"_1824":1825},"nav",{"_1619":1743,"_1744":1745,"_1746":683,"_1747":1748,"_1749":1750,"_1629":1630,"_1631":1632,"_1633":1634,"_1635":1636,"_1621":329,"_68":523,"_1623":414,"_1622":479,"_72":339,"_1627":446,"_1624":369,"_79":359,"_1625":349,"_1626":379,"_1628":389,"_1751":1736,"_1752":1753,"_1597":1598,"_1754":1755,"_1599":1600,"_1756":1757,"_1758":1759,"_1760":1761,"_1762":1763,"_1764":1765,"_1766":1767,"_1768":1769,"_1770":1771,"_1772":1773,"_1774":1775,"_1776":1777,"_1778":1779,"_1780":1781,"_1782":1783,"_1784":1785,"_1786":1787,"_1788":1789,"_1790":1740,"_1791":1792,"_1793":1794,"_1795":1796},{"_1689":1690,"_1691":1692,"_1693":1694,"_1695":1696,"_1697":1698},{"_1735":1736,"_1737":1738,"_1739":1740,"_1741":1742},"project.title","Project","project.desc","Davart parlhub: tge ch'il portal è, respostas a dumondas frequentas, e co che las datas van ensemen.","experiments.title","Experiments","experiments.desc","Analisas experimentalas e demonstraziuns metodologicas sin parlhub, inclusiv la skalaziun Wordfish da parlaments a partir da lur discurs.","parlhub pagina da partenza","skip_to_content","Sursiglir al cuntegn principal","explore","start","Cumenzar qua","start_desc","Colliaziuns svletas a chombras, chantuns e vischnancas","project","project_desc","Il project en in tup d'egl","about_desc","Tge che parlhub è e tgi che stat davos","faq_desc","Respostas a dumondas frequentas","sustainability","Durabilitad","sustainability_desc","Co che parlhub vegn hostà e tge quai custa a la planeta","accessibility","Accessibladad","accessibility_desc","Tge che funcziuna, tge betg, e co annunziar ina barriera","traffic_stats","Statistica dal traffic","traffic_stats_desc","Tge parts da la pagina vegnan dumandadas, e da tgi","imprint","Impressum","imprint_desc","Tgi che gestiunescha parlhub, contact e licenzas","github","GitHub","github_desc","Il code da funtauna dal project sin GitHub","data_guide","Guida da las datas","data_guide_desc","Mintga tip da datas, declerà simplamain, cun exempels","data_map","Charta da las datas","data_map_desc","Co che las datas van ensemen, en in tup d'egl","methodology","Metodologia","methodology_desc","Co che mintga valur vegn calculada, cun colliaziuns tar il code","experiments","experiments_desc","Analisas experimentalas e descripziuns da la metodologia","wordfish","Skalaziun Wordfish","wordfish_desc","Plazzar commembers sin in ass tenor ils pleds da lur discurs","menu_label","Configuraziuns","appearance","Apparientscha","theme","theme_system","Sistem","theme_light","theme_dark","font_size","Grondezza da la scrittira","font_size_decrease","Empitschnir la scrittira","font_size_increase","Engrondir la scrittira","high_contrast","Cuntrast aut","grayscale","Stgalas da gris","interface_language","Interfatscha","content_language","Lingua dal cuntegn","content_language_auto","Automatic (suonda l'interfatscha)","content_language_note","Lingua da las datas mussadas (nums, titels, texts). Independenta da l'interfatscha; sche in record n'è betg disponibel, vegn duvrada la proxima lingua.","content_language_priority","Prioritad",{"_1801":1827,"_1806":1828,"_1829":212,"_1830":199,"_1831":199,"_1832":212,"_1833":-5},"system",100,"show_cookie_consent_message","ui_high_contrast","ui_grayscale","msg_lang_hint","content_lang"]