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Art. 11b Handänderungssteuergesetz (HStG) - 2. Voraussetzungen
Die Handänderungssteuer - Bemessung der Steuer und Ausnahmen von der Steuerpflicht
Art. 11b Handänderungssteuergesetz (HStG) · 2. Voraussetzungen
Die gestundete Steuer gemäss Artikel 11a Absatz 1 wird nicht erhoben, wenn das Grundstück der Erwerberin oder dem Erwerber als Hauptwohnsitz dient. Ein Hauptwohnsitz ist von der Erwerberin oder vom Erwerber während mindestens zweier Jahre ununterbrochen, persönlich und ausschliesslich zum Wohnzweck zu nutzen.
Der Hauptwohnsitz muss innert einem Jahr ab Grundstückserwerb in der entsprechenden Baute begründet werden, wenn diese bereits besteht. Muss die Baute noch erstellt werden, hat der Bezug innert zwei Jahren ab Grundstückserwerb zu erfolgen. In begründeten Ausnahmefällen können diese Fristen durch das Grundbuchamt erstreckt werden.
Gerichtsentscheide zu dieser Bestimmung (15)
100 2025 134 · be (Art. 11b Abs. 1 HStG)
Property Transfer Tax Exemption Denial Based on Servitude Restriction
The rejection of the appeal is based on the finding that the appellants failed to meet the condition of continuous, personal, and exclusive residential use of the property as required by this article.
2023 DIJ 3772 · be (Art. 11b Abs. 2 HStG)
Taxpayer Residency Requirement and Untimely Extension Denial
This article was cited to establish the mandatory two-year occupancy deadline for which an extension request was deemed late.
2023 DIJ 3772 · be (Art. 11b HStG)
Taxpayer Residency Requirement and Untimely Extension Denial
The court rejected the appeal because the conditions for tax exemption under this article were not met.
2022 DIJ 7403 · be (Art. 11b Abs. 1 HStG)
Property Tax Revocation for Non-Exclusive Primary Residence Use
This article establishes the condition of exclusive residential use for two years for the tax deferral to be maintained, the non-fulfillment of which justifies dismissing the appeal.
2023 DIJ 999 · be (Art. 11b Abs. 1 HStG)
Tax Exemption Denial Upheld Due to LLC Domicile on Residential Property
This article defines the condition of exclusive residential use, the non-fulfillment of which leads to the rejection of the appeal against the tax assessment.
2021 DIJ 9090 · be (art. 11b, al. 2 LIMu)
Purchasers v. Administrative Decision on Property Transfer Tax Deferral Revocation
Although the court ultimately rejected the appeal, it cited this article in its reasoning to discuss the missed deadline for filing an extension request for the occupancy period.
2022 DIJ 5528 5529 · be (Art. 11b Abs. 1 HStG)
Property Tax Exemption Denial for Concurrent Business Domicile
This provision defines the requirement of exclusive use for residential purposes, which was the main substantive ground for rejecting the appeal.
2020 DIJ 3133 · be (Art. 11b Abs. 1 HStG)
Condominium Purchaser Retroactive Tax Exemption Limited to Primary Residence Unit
The decision partially grants the appeal based on the interpretation of the exclusive residential use requirement for the main residence.
2022 DIJ 813 · be (Art. 11b HStG)
Principal Residence Exemption for Multi-Property Acquisition Including Parking Spaces
The granting of the tax exemption for the property used as the main residence is based on the fulfillment of the conditions set out in this article.
2021 DIJ 3531 · be (Art. 11b Abs. 1 HStG)
Property Transfer Tax Exemption Reinstated for Owner-Occupied Residence Despite Partial Rental and Business Registration
The core issue decided upon concerns whether the continuous, personal, and exclusive use of the property for residential purposes, as required for the tax exemption, was met, which is the main substantive ground for granting the appeal.
2019 JGK 6597 · be (Art. 11b Abs. 1 HStG)
Property Transfer Tax Deferral Extension Granted Due to Unforeseen Construction Delays
Cited in the reasoning to establish the two-year minimum residency requirement for tax exemption, forming the basis for the decision on tax exemption in the final order.
2019 JGK 6597 · be (Art. 11b Abs. 2 HStG)
Property Transfer Tax Deferral Extension Granted Due to Unforeseen Construction Delays
Cited in the reasoning section as the legal basis for extending the deadline in justified exceptional cases, which was applied in the final order concerning the extension of the residency requirement.
2019 JGK 6597 · be (Art. 11b Abs. 2 HStG)
Property Transfer Tax Deferral Extension Granted Due to Unforeseen Construction Delays
Cited in the reasoning to establish the right to an extension of the residency requirement in exceptional cases, leading to the final order's outcome.
2021 DIJ 1291 · be (Art. 11b, al. 1 LIMu)
Tax Exemption Denied for Property with Mixed Residential and Business Use
This article establishes the condition of exclusive residential use for the tax exemption, which was the core subject of the decision to reject the appeal.
2019 JGK 8471 · be (Art. 11b, al. 2 LIMu)
Tax Exemption Revocation for Failure to Meet Primary Residence Domicile Deadline
Cited in the reasoning to discuss the conditions for extending the deadline for moving into the property, which is central to the case, although the provision itself was not the direct ground for rejection (the rejection was based on Art. 43 al. 2 LPJA for failure to request extension and failure to meet the deadline).