641.10 STGLTLTB

CH

Art. 1 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)

StG; Einleitung; I. Gegenstand des Gesetzes

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Art. 1 StG

Der Bund erhebt Stempelabgaben: a. auf der Ausgabe folgender inländischer Urkunden: 1. Aktien, 2. Stammanteile von Gesellschaften mit beschränkter Haftung und Anteilscheine von Genossenschaften, 2bis. Partizipationsscheine und Beteiligungsscheine von Genossenschaftsbanken, 3. Genussscheine, [tab] 4. und 5. ... b. auf dem Umsatz der folgenden inländischen und ausländischen Urkunden: 1. Obligationen, 2. Aktien, 3. Stammanteile von Gesellschaften mit beschränkter Haftung und Anteilscheine von Genossenschaften, 3bis. Partizipationsscheine und Beteiligungsscheine von Genossenschaftsbanken, 4. Genussscheine, 5. Anteile an kollektiven Kapitalanlagen gemäss Kollektivanlagengesetz vom 23. Juni 2006 (KAG), 6. Papiere, die dieses Gesetz den Urkunden nach den Ziffern 1–5 gleichstellt; c. auf der Zahlung von Versicherungsprämien gegen Quittung.

Werden bei den in Absatz 1 erwähnten Rechtsvorgängen keine Urkunden ausgestellt oder umgesetzt, so treten an ihre Stelle die der Feststellung der Rechtsvorgänge dienenden Geschäftsbücher oder sonstigen Urkunden.

Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG) Art. 2 StG →

Gerichtsentscheide zu dieser Bestimmung (17)

VR1 2025 10 · gr (Art. 1 St. G.)

Failure to Submit Formal Appeal for Contract Award Decision

This provision is cited in the title of the reasoning section (Erwägungen), but not in the final orders (dispositive).

HC.2015.464 · vd (Art. 1 al. 1 LTB)

Appeal Regarding Overhead Costs Transferred to Tenancy Tribunal Jurisdiction

The court determined that the case falls under the exclusive and imperative jurisdiction of the Lease Tribunal based on this provision regarding disputes related to real estate leases.

HC.2011.226 · vd (art. 1 al. 1 LTB)

Jurisdiction Over Mixed Milk Sales and Lease Contracts

Cited in the reasoning to establish the competence of the tenancy court, which the appeal decision ultimately confirmed was lacking in the lower court.

510.10.59 · bl (§ 77 Abs, 1 StG)

Capital Gains Tax on Inherited Property and Imputed Ownership

Cited in the reasoning to explain why the payout to a co-heir cannot be considered acquisition costs.

AP.2010.7 · vd (Art. 1 al. 1 LTB)

Appeal Regarding Declinatory Plea on Tenancy Tribunal Jurisdiction for Parking Space Dispute

The appeal was granted because the dispute falls under the mandatory jurisdiction of the Tenancy Tribunal based on the alleged existence of a lease agreement.

AP.2010.7 · vd (Art. 1 al. 5 LTB)

Appeal Regarding Declinatory Plea on Tenancy Tribunal Jurisdiction for Parking Space Dispute

Cited in the discussion regarding the imperative nature of the Tenancy Tribunal's jurisdiction, which justifies the admission of the declinatory plea.

11.2000.18 · ti (Art. 1 L. T. Guida)

Appeal Inadmissible Due to Lack of Adversarial Process in Precautionary Measure Ruling

This provision is referenced in the final orders indirectly through the mention of the court fee calculation (tassa di giustizia) following the applicable tariff, although the explicit reference in the dispositive is only to the cost application rule (Art. 148 CPC).

VPB Art--46--3 (art. 23, 1 al., LT)

Federal Office of Private Insurance Tariff Adjustments Approval

Cited as the reason for granting permits for two-shift daytime work due to urgent orders and economic reasons.

VPB Art--46--3 (art. 23, 1 al., LT)

Swiss Federal Department Official Announcements

This provision is cited as the motive for 'Travail de jour à deux équipes' permits due to urgent orders and economic reasons.

VPB du-16-mai-1989 (Art. 23, 1 al., LT)

Allen Testproducts Exhaust Gas Measuring Device Approved for Verification

Cited as the motive for day work in two shifts due to urgent orders and economic reasons.

VPB du-16-mai-1989 (Art. 25, 1 al., LT)

Allen Testproducts Exhaust Gas Measuring Device Approved for Verification

Cited as the motive for continuous work due to technical or economic reasons.

VPB du-6-juillet-1988 (art. 23, 1 al., LT)

Federal Metrology and Labour Office Approvals and Draft Regulations

Cited as the justification for granting permits for two-shift work.

VPB Art--46--3 (Art. 23, 1 al., LT)

Federal Office Decisions: Tariffs, Emblems, Working Hours, and Professional Examinations

This provision is cited as the reason for granting permits for day work in two shifts for urgent order execution and economic reasons.

VPB Art--46--3 (Art. 25, 1 al., LT)

Federal Office Decisions: Tariffs, Emblems, Working Hours, and Professional Examinations

This provision is cited as the reason for granting permits for continuous work due to technically or economically indispensable operating schedules.

VPB Art--46--3 (art.23, 1 al., LT)

Swiss Federal Office Notices: Insurance Tariffs, Measurement Instrument Permits, and Working Hour Adjustments

Cited as the motive for granting permits for two-shift daytime work due to urgent orders and economic necessity.