661.11 STGLI

CH-BE

Art. 131 Steuergesetz (StG) - Unentgeltliche Handänderungen

Grundstückgewinnsteuer - Steuerpflicht und Gegenstand der Steuer - Steueraufschub

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Art. 131 Steuergesetz (StG) · Unentgeltliche Handänderungen

1. Die Besteuerung des Grundstückgewinns wird bei Eigentumswechsel durch Schenkung, Erbgang (Erbfolge, Erbteilung, Vermächtnis) oder Erbvorbezug aufgeschoben.

2. Die Erwerberinnen oder Erwerber treten in bezug auf sämtliche latente Steuerlasten in die Rechtsstellung ihrer Rechtsvorgängerinnen bzw. Rechtsvorgänger ein. Latente Steuerlasten ergeben sich aus allen auf dem Grundstück erzielten Gewinnen, deren Besteuerung bisher aufgeschoben worden ist.

3. Ein Erbvorbezug gilt noch als unentgeltlich, wenn die Leistung der übernehmenden Person ausschliesslich besteht

a in der Übernahme von aufhaftenden Grundpfandforderungen zu Gunsten Dritter,

b in der Vereinbarung einer Verpfründung zu Gunsten der abtretenden Person,

c in der Verpflichtung zu Ausgleichsleistungen an Miterbinnen und Miterben.

4. Leistungen, welche über die in Absatz 3 genannten Ausnahmen hinausgehen, führen zur Entgeltlichkeit des ganzen Rechtsgeschäfts.

← Art. 130 Steuergesetz (StG) Gegenstand Art. 132 Steuergesetz (StG) →

Gerichtsentscheide zu dieser Bestimmung (9)

100 2020 420 · be (Art. 131 Abs. 1 StG)

Real Estate Gains Tax Deferral on Transfer of Inherited Share Received as Advance Distribution

The court ruled that the contested property transfer could not be qualified as a disposal leading to a tax deferral under this provision.

100 2023 23 · be (art. 131 al. 1 LI)

Divorcee's Transfer of Property Share with Mortgage Release Not Subject to Real Estate Gain Tax

Cited in the final order to explain that even if the transaction were a donation, the tax assessment would be deferred, resulting in no income tax due by the respondent.

100 2023 441 · be (Art. 131 Abs. 1 StG)

Taxpayer Appeal on Property Gains Tax Assessment of Mixed Gift/Sale

The court considered this article when rejecting the request for tax deferral because the transaction was qualified as a sale, not a gratuitous transfer.

100 2023 441 · be (Art. 131 Abs. 3 Bst. a StG)

Taxpayer Appeal on Property Gains Tax Assessment of Mixed Gift/Sale

Mentioned in the reasoning (E. 3) regarding which transfers are exempt from taxation (taking over mortgage debt), but not cited in the dispositive orders 1-3.

100 2015 226 · be (Art. 131 Abs. 4 StG)

Taxpayer Entitled to Full Capital Gains Reduction Despite Intervening Gratuitous Transfers

Cited in the reasoning (but not the dispositive) regarding mixed transactions being treated as chargeable.

100 2015 226 · be (Art. 131 StG)

Taxpayer Entitled to Full Capital Gains Reduction Despite Intervening Gratuitous Transfers

The entire decision revolves around whether the prior property transfers qualified as gratuitous transfers under this article, thus allowing for the maximum ownership period deduction.

100 2012 388 · be (Art. 131 Abs. 1 StG)

Taxation of Real Estate Capital Gains: Duration of Ownership for Possession Deduction in Transfer on Account of Future Inheritance

The 1995 transfer was qualified as an unentgeltliche Handänderung, meaning the possession duration was not interrupted.

100 2012 388 · be (Art. 131 Abs. 3 Bst. a StG)

Taxation of Real Estate Capital Gains: Duration of Ownership for Possession Deduction in Transfer on Account of Future Inheritance

The assumption of third-party mortgage claims, by itself, does not render the transaction contrary to established practice, which supports the finding of unentgeltlichkeit.

100 2012 226 · be (Art. 131 Abs. 1 StG)

Estate Property Gains Tax: Repurchase Agreement and Duration of Ownership Calculation

The Tribunal confirmed that the 1989 transfer qualified as a non-taxable (untaxed/gratuitous) transfer, preserving the ownership period, as per this article.