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[null,null,"Erbschafts- und Schenkungssteuer \nKanton Zürich"]
[]
[null,"Erbschaft brutto",null,null,null,null,525000]
[null,"Steuerfreier Betrag",null,"Bruder, Schwester",null,null,{"$f":"-VLOOKUP(D6,Parameter!A11:B21,2)","v":-15000}]
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[null,"Steuerbasis",null,null,null,null,{"$f":"SUM(G5:G6)","v":510000}]
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[null,"einfache Steuer",null,null,null,null,{"$f":"VLOOKUP(G8,Tarif,3)+(G8-VLOOKUP(G8,Tarif,1))*VLOOKUP(G8,Tarif,2)","v":24000}]
[null,null,null,"durchschnittl. Steuersatz",null,null,{"$f":"G10/G8","v":4.7058823529411764E-2}]
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[null,"Zuschlag",null,"3. Geschwister",null,{"$f":"VLOOKUP(D13,Zuschläge,2)","v":3},{"$f":"(F13-1)*G10","v":48000}]
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[null,"Steuer",null,null,null,null,{"$f":"G10+G13","v":72000}]
[null,null,null,"durchschnittl. Steuersatz",null,null,{"$f":"G15/G8","v":0.14117647058823529}]
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[null,{"$f":"TODAY()","v":"2014-09-29"}]
[null,"Uster, 29. September 2014/ph"]

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["Tarif einfache Steuer"]
["Grenze","Ansatz","Steuer"]
[0,0.02,0]
[30000,0.03,600]
[90000,0.04,2400]
[180000,0.05,6000]
[360000,0.06,15000]
[840000,7.0000000000000007E-2,43800]
[1500000,0.06,90000]

{"sheet":"Parameter","index":2,"n_rows":22,"n_cols":2,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
["Zuschläge"]
["1. Eltern",1]
["2. Grosseltern oder Stiefkinder",2]
["3. Geschwister",3]
["4. Stifeltern",4]
["5. Onkel, Tanten und Nachkommen von Geschwistern",5]
["6. alle übrige",6]
[]
[]
["Freibeträge"]
["-",0]
["Bruder, Schwester",15000]
["Elternteil",200000]
["erwerbsunfähigen oder beschränkt erwerbsfähigen unterstützungsbedürftigen Personen",30000]
["Grosselternteil",15000]
["Hausangestllte/r mit mehr als 10 Dienstjahren",15000]
["kein steuerfreier Betrag",0]
["Kind des eingetagenen Partners",15000]
["Lebenspartner/in, min. 5 Jahre im gleichen Haushalt zusammengelebt",50000]
["Patenkind oder Pflegkind",15000]
["Stifkind",15000]
["Verlobte/r",15000]