Art. 640 Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)

PF240044 · zh (Art. 640 OR)

Commercial Register Defect Procedure Costs Liability

This article was cited to establish the registered seat requirement for a corporation, which is related to the domicile issue.

SB.2023.00109 · zh (Art. 640 OR)

Zurich v. Zug Tax Domicile Dispute

This provision is listed under 'Rechtsnormen' but the dispositive, based on the summary, rejects the appeal concerning tax domicile, implying that the substantive legal basis for the decision (which appears to be tax law related) is reflected in the cited norms, even though the specific order text is not fully visible here. Given its presence among cited legal norms immediately preceding the dispositive context, it is included as a potential basis for the verdict regarding the location of effective management.

SB.2023.00110 · zh (Art. 640 OR)

Cantonal Tax Jurisdiction Dispute Over Place of Management

This provision is listed under 'Rechtsnormen' and relates to the legal basis underpinning the decision, although the main reasoning for the outcome is focused on tax jurisdiction facts.

SB.2024.00023 · zh (Art. 640 OR)

Tax Residency Dispute: Management Location Proven in Zurich

Cited in relation to the location of the actual administration of the company.

SB.2024.00028 · zh (Art. 640 OR)

Zurich v. Obwalden Tax Jurisdiction Dispute (Place of Effective Management)

This provision was cited in the section listing applicable legal norms, implying its relevance to the substantive decision regarding the company's status or location.

SB.2024.00029 · zh (Art. 640 OR)

Tax Domicile Dispute: Unlimited Tax Liability Confirmed

This article is listed in the 'Rechtsnormen' section and appears to be a substantive legal basis relevant to the dispute decided, although its explicit use in the operative part must be inferred from the context, as the dispositive is not explicitly numbered.

SB.2024.00036 · zh (Art. 640 OR)

Tax Residence Dispute: Schwyz Letterbox vs. Zurich Central Management

This provision is listed under 'Rechtsnormen' and is implicitly the basis for the finding regarding the principal place of business/seat, which determines tax jurisdiction.

SB.2024.00013 · zh (Art. 640 OR)

Tax Residency Determination: Zug vs. Zurich Management Location

This provision is listed under 'Rechtsnormen' and is therefore deemed relevant to the decision, even if the dispositive is summarized without explicit numbering.

SB.2022.00021 · zh (Art. 640 OR)

Tax Domicile Determination Based on Place of Actual Administration

Cited as a legal norm in the context of the decision, although its specific application in the operative part is not detailed here, it is listed among the legal provisions used.

SB.2022.00080 · zh (Art. 640 OR)

Taxpayer Refusal to Cooperate on Place of Management Justifies Tax Assessment

This provision is cited in the 'Rechtsnormen' section, suggesting it was the basis for the substantive ruling regarding the appeal's outcome (implied by the context of the decision upholding the tax assessment).

SB.2022.00024 · zh (Art. 640 OR)

Tax Jurisdiction and Duty to Cooperate in Entity Relocation

Although cited in the background, this article is not explicitly listed in the final orders, so it is excluded based on the rules.

SB.2021.00126 · zh (Art. 640 OR)

Zurich Tax Jurisdiction Over Statutory Seat Upheld

This provision is listed in the 'Rechtsnormen' section and is relevant to the substantive decision regarding the seat of the company.

SB.2018.00100 · zh (Art. 640 OR)

Cantonal Tax Residency Dispute and Burden of Proof

This provision concerns the main ground for the decision, likely related to establishing domicile or the applicable legal basis for the tax assessment that was upheld.

SB.2018.00021 · zh (Art. 640 OR)

Tax Domicile Sham; Burden of Proof Shift

This article is listed among the legal norms relevant to the decision, although its specific application in the dispositive is not detailed here, it is mentioned alongside the decisive norms.

SB.2017.00011 · zh (Art. 640 OR)

Tax Domicile and Permanent Establishment Dispute

This provision is listed under Rechtsnormen and would typically relate to the corporate structure or representation, which is relevant to the substance of the tax domicile decision.