661.11
STGLI
CH-BE
CH-BE
Art. 137 Steuergesetz (StG) - Grundstückgewinn
Grundstückgewinnsteuer - Gewinnberechnung und Besitzesdauerabzug
Art. 137 Steuergesetz (StG) · Grundstückgewinn
1. Der Unterschied zwischen dem Erlös und den Anlagekosten (Erwerbspreis zuzüglich Aufwendungen) ergibt den Rohgewinn.
2. Der um den Besitzesdauerabzug und die Verlustanrechnung verminderte Rohgewinn ergibt den steuerbaren Grundstückgewinn.
3. Beschränkte dingliche Rechte wie Nutzniessung und Wohnrecht, deren Einräumung keinen Veräusserungstatbestand darstellt, werden bei der Veräusserung des damit belasteten Grundstücks in der Gewinnberechnung nicht berücksichtigt.
Gerichtsentscheide zu dieser Bestimmung (13)
100 2024 196 · be (Art. 137 Abs. 1 StG)
Taxpayer Appeal on Property Gains Tax Assessment and Ownership Period Calculation
Cited as the basis for determining the gross profit as the difference between proceeds and acquisition costs.
100 2024 196 · be (Art. 137 Abs. 2 StG)
Taxpayer Appeal on Property Gains Tax Assessment and Ownership Period Calculation
Cited in the general framework for calculating taxable profit by subtracting the ownership period deduction.
100 2024 414 · be (Art. 137 Abs. 1 und 2 StG)
Taxability of Share Sale of Real Estate Holding Company
Provision governing the calculation of the taxable capital gain, used as a basis for the overall calculation.
100 2023 322 · be (Art. 137 Abs. 1 StG)
Taxpayer v. Tax Administration (Property Gains Tax Deductibility of Withdrawn Development Costs)
Cited to define gross profit in the context of determining allowable deductions.
100 2023 322 · be (Art. 137 Abs. 2 StG)
Taxpayer v. Tax Administration (Property Gains Tax Deductibility of Withdrawn Development Costs)
Cited to define taxable gross profit in the context of determining allowable deductions.
100 2020 122 · be (Art. 137 StG)
Commercial Property Company v. Tax Authority (Overhead Lump Sum in Property Gains Tax)
Cited to define the capital gains tax as the difference between proceeds and acquisition costs under Bernese law.
100 2018 60 · be (Art. 137 Abs. 3 StG)
Taxable Gain Calculation on Real Estate Sale with Reserved Right of Residence
This provision was cited in the reasoning as the basis for affirming the tax assessment, as it stipulates that limited real rights like usufruct or right of residence are not considered in the calculation of the capital gain upon the disposal of the burdened property.
100 2015 226 · be (Art. 137 Abs. 1 StG)
Taxpayer Entitled to Full Capital Gains Reduction Despite Intervening Gratuitous Transfers
Cited in the reasoning (but not the dispositive) defining the calculation of taxable gain.
100 2015 226 · be (Art. 137 Abs. 2 StG)
Taxpayer Entitled to Full Capital Gains Reduction Despite Intervening Gratuitous Transfers
Cited in the reasoning (but not the dispositive) defining the calculation of taxable gain.
100 2015 226 · be (Art. 137 Abs. 3 StG)
Taxpayer Entitled to Full Capital Gains Reduction Despite Intervening Gratuitous Transfers
Cited in the reasoning (but not the dispositive) regarding usufruct rights not leading to chargeability.
100 2015 226 · be (Art. 137 StG)
Taxpayer Entitled to Full Capital Gains Reduction Despite Intervening Gratuitous Transfers
Cited in relation to the calculation of the taxable property gain and later concerning the non-recognition of usufruct rights in profit calculation, which supports maintaining the deduction.
100 2012 388 · be (Art. 137 Abs. 2 StG)
Taxation of Real Estate Capital Gains: Duration of Ownership for Possession Deduction in Transfer on Account of Future Inheritance
The possession duration rebate after Art. 144 applies to the undisputed gross profit for the calculation of the taxable base.
100 2012 226 · be (Art. 137 Abs. 2 StG)
Estate Property Gains Tax: Repurchase Agreement and Duration of Ownership Calculation
The calculation of the taxable profit, incorporating the ownership period deduction, is anchored in this provision.