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ZGBCC
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Art. 836 Schweizerisches Zivilgesetzbuch (ZGB)
ZGB; Zweite Abteilung: Die beschränkten dinglichen Rechte; Zweiundzwanzigster Titel: Das Grundpfand; Zweiter Abschnitt: Die Grundpfandverschreibung; D. Gesetzliches Grundpfandrecht; I. Des kantonalen Rechts
Art. 836 ZGB
Räumt das kantonale Recht dem Gläubiger für Forderungen, die in unmittelbarem Zusammenhang mit dem belasteten Grundstück stehen, einen Anspruch auf ein Pfandrecht ein, so entsteht dieses mit der Eintragung in das Grundbuch .
Entstehen gesetzliche Pfandrechte im Betrag von über 1000 Franken aufgrund des kantonalen Rechts ohne Eintragung im Grundbuch und werden sie nicht innert vier Monaten nach der Fälligkeit der zugrunde liegenden Forderung, spätestens jedoch innert zwei Jahren seit der Entstehung der Forderung in das Grundbuch eingetragen, so können sie nach Ablauf der Eintragungsfrist Dritten, die sich in gutem Glauben auf das Grundbuch verlassen, nicht mehr entgegengehalten werden.
Einschränkendere Regelungen des kantonalen Rechts bleiben vorbehalten.
Gerichtsentscheide zu dieser Bestimmung (53)
BGE 152 II 337 (Art. 836 Abs. 2 ZGB)
Statutory tax lien on real estate for prior owner's unpaid taxes: protection of subsequent good-faith purchaser through land register reliance despite missed registration deadline under Article 836(2) of the Civil Code, not rebutted by abstract notarial warning clauses.
Basis for the holding that the lien could not be asserted against the taxpayer because the registration was made after the two-year deadline, and the taxpayer, as a subsequent acquirer, was protected by good faith.
VVGE.1999.00.Nr.21 · ow (Art. 836 ZGB)
Capital Gains Tax Lien on Real Estate Upheld
This federal law provision allows cantonal law to establish legal tax pledges for tax claims with a special connection to a property.
ZZ.1990.5 · so (Art. 836 ZGB)
Tax Authority vs. Property Owner: Definitive Entry of Statutory Mortgage for Real Estate Gains Tax
Cited in the analysis regarding the form required for the creation of the statutory lien.
510.24.75 · bl (Art. 836 Abs. 2 ZGB)
Property Owners Liable for Seller's Capital Gains Tax Due to Timely Encumbrance and Buyer's Waiver of Escrow
Cited in the reasoning to explain the timeframe for registering legal mortgage rights and how late registrations cannot be asserted against third parties acting in good faith.
VB.2022.00148 · zh (Art. 836 Abs. I ZGB)
Building Permit Refusal Upheld for Advertising Monitors on Listed Building
This provision concerns the legality of registering a legal lien (Grundpfandverschreibung) in the removal order for enforcement costs.
15.2022.51 · ti (art. 836 cpv. 2 CC)
Cantonal Tax Authority v. Execution Office: Tax Mortgage Registration Competency
Used in the order to specify the conditions under which the state's tax liens are deemed non-opposable to other registered pledges.
15.2022.50 · ti (Art. 836 cpv. 2 CC)
Supervisory Authority Review of Refusal to Record Uninscribed Cantonal Tax Claim as Legal Mortgage
Cited in the final order (point 6) to qualify the nature of the debts that must be inscribed in the list of encumbrances.
510.2020.103 · bl (§ 70 StG i.V.m. § 148 lit. b des Gesetzes vom 16. November 2006 über die Einführung des Zivilgesetzbuches (EG ZGB; SGS 211) und Art. 836 Abs. 2 des Schweizerischen Zivilgesetzbuches vom 10. Dezember 1907 (ZGB; SR 210))
Property Transfer Tax Deductible as Acquisition Cost, Project Study Costs Not
Cited as the legal basis for the establishment of a statutory land charge related to unpaid property transfer tax.
ADM 2020 135 · ju (Art. 836 CC)
Property Owners Liable for Previous Owner's Real Estate Gain Tax via Legal Mortgage
Cited to establish the conditions under which legal mortgages for claims related to the property are constituted and their opposability to third parties, which is relevant to the core issue of the legal mortgage's validity.
66/1999/21 · sh (Art. 836 ZGB)
Property Lien for Deferred Gain Validity and Third-Party Owner's Objection Rights
Cited as a basis, alongside Art. 118 StG and Art. 119 EG ZGB, for the existence of the statutory tax lien for real estate gains tax.
42.2020.4 · ti (Art. 836 CC)
Challenge to Registration of Legal Mortgage for Social Assistance Reimbursement
Cited as the federal framework governing cantonal legal mortgages, forming the legal context for the dispute over Art. 44 Las.
42.2020.4 · ti (Art. 836 cpv. 1 CC)
Challenge to Registration of Legal Mortgage for Social Assistance Reimbursement
Cited as the federal standard for cantonal legal mortgages, requiring a direct link to the property, which is relevant to the dispute.
42.2020.4 · ti (Art. 836 cpv. 2 CC)
Challenge to Registration of Legal Mortgage for Social Assistance Reimbursement
Cited regarding the timeframe for the third party's good faith protection concerning unregistered legal mortgages.
SB.2020.00007 · zh (Art. 836 Abs. II ZGB)
Deferred Property Gains Tax Lien Enforceable Against New Owner
Used as the legal basis for the rejection of the appeal.
4.RK.2019.1 · ag (Art. 836 Abs. 2 ZGB)
Municipality v. Developer: Preliminary Security Right for Future Development Gain Tax
Cited in conjunction with § 28c Abs. 1 BauG regarding the deadline for registering the statutory lien to be enforceable against bona fide third parties, which forms the basis for the need for a preliminary entry.