661.11
STGLI
CH-BE
CH-BE
Art. 144 Steuergesetz (StG) - Besitzesdauerabzug
Grundstückgewinnsteuer - Gewinnberechnung und Besitzesdauerabzug
Art. 144 Steuergesetz (StG) · Besitzesdauerabzug
Hatte die steuerpflichtige Person das veräusserte Grundstück während mindestens fünf Jahren zu Eigentum, so ermässigt sich der Grundstückgewinn um je zwei Prozent für jedes ganze Jahr seit dem Erwerb, höchstens aber um 70 Prozent.
Der Abzug berechnet sich bei Grundstücken, die unter Steueraufschub erworben worden sind, von der letzten besteuerten Veräusserung oder entgeltlichen Handänderung ohne Gewinn an.
Bei Steueraufschub wegen Ersatzbeschaffung findet eine geteilte Berechnung statt. Auf dem aufgeschobenen Rohgewinn aus der früheren Veräusserung berechnet sich der Abzug gemäss Absatz 2, bei dem auf die Ersatzliegenschaft entfallenden Teilgewinn vom Zeitpunkt ihres Erwerbes an.
Gerichtsentscheide zu dieser Bestimmung (9)
100 2024 196 · be (Art. 144 Abs. 1 StG)
Taxpayer Appeal on Property Gains Tax Assessment and Ownership Period Calculation
Cited as the basis for calculating the ownership period deduction (Besitzesdauerabzug) for the first co-ownership share.
100 2024 414 · be (Art. 144 Abs. 1 StG)
Taxability of Share Sale of Real Estate Holding Company
Provision used to determine the holding period deduction (Besitzesdauerabzug) applied in the final ruling.
100 2017 203 · be (Art. 144 Abs. 2 StG)
Taxpayer Property Gains Tax Appeal Regarding Holding Period Calculation
Basis for calculating the holding period starting from the last taxed transfer without profit, leading to the application of the maximum 70% abatement.
100 2015 226 · be (Art. 144 StG)
Taxpayer Entitled to Full Capital Gains Reduction Despite Intervening Gratuitous Transfers
Cited as the basis for calculating the ownership period deduction contested in the appeal.
100 2014 206 · be (Art. 144 StG)
Real Estate Gains Tax Holding Period Deduction Following Taxable Spousal Transfer
The appeal was dismissed because the cantonal court correctly applied this article in calculating the holding period for the real estate gains tax, finding that the previous acquisition period could not be counted.
100 2012 388 · be (Art. 144 Abs. 1 StG)
Taxation of Real Estate Capital Gains: Duration of Ownership for Possession Deduction in Transfer on Account of Future Inheritance
The appellant was granted the full possession duration reduction of 70% based on the finding that the last taxable transfer occurred far in the past.
100 2012 388 · be (Art. 144 Abs. 2 StG)
Taxation of Real Estate Capital Gains: Duration of Ownership for Possession Deduction in Transfer on Account of Future Inheritance
The lack of interruption of the possession duration was predicated on the finding that the 1995 transfer was unentgeltlich.
100 2012 226 · be (Art. 144 Abs. 1 StG)
Estate Property Gains Tax: Repurchase Agreement and Duration of Ownership Calculation
The appeal was granted, applying the full 70% ownership period deduction based on this article and the established holding period.
100 2012 226 · be (Art. 144 Abs. 2 StG)
Estate Property Gains Tax: Repurchase Agreement and Duration of Ownership Calculation
This article was used to confirm that the ownership period was not interrupted by the 1989 transfer, as it qualified as a non-taxable event under Art. 131 StG.