Place it right on the edit point between two scenes, never over dialogue in the middle of one. Follow it with a short audience laugh for a punchline exit, or precede it with a door slam when a character storms out before the jump.
Über diesen Sound
This clip is a short slap bass riff, about three seconds long, played on an electric bass with a bouncy, popping groove. It feels playful and instantly nostalgic, turning an ordinary cut into a knowing sitcom wink. It comes from Seinfeld, where the riff was used as a transition between scenes.