641.10
STGLTLTB
CH
CH
Art. 10 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)
StG; Erster Abschnitt: Emissionsabgabe; IV. Abgabepflicht
Art. 10 StG
Für Beteiligungsrechte ist die Gesellschaft oder Genossenschaft abgabepflichtig. Für die beim Handwechsel der Mehrheit von Beteiligungsrechten (Art. 5 Abs. 2 Bst. b) geschuldete Abgabe haftet der Veräusserer der Beteiligungsrechte solidarisch.
...
und 4...
Gerichtsentscheide zu dieser Bestimmung (64)
VVGE.1987.88.Nr.45 · ow (Art. 20 Abs. 4 StG in Verbindung mit Art. 10 VV zum StG)
Farmer's Surcharge for Dairy Cows Unlawful Due to Lack of Legislative Clarity
These provisions are cited as the legal basis for determining agricultural income using the gross earnings method and net gross earnings, respectively, which are central to the tax assessment dispute.
VVGE.1999.00.Nr.13 · ow (Art. 10 Abs. 1 StG)
Tax Residence Commencement Upon Canton Relocation
This provision is used to determine the beginning of tax liability when a person moves into the canton.
A 95 37 · lu (§ 10 Abs. 1 StG)
Spousal Income Change and Intermediate Tax Assessment
Cited in the context of the principle of family taxation concerning the joint taxation of spouses' income.
VPB Art--46--3 (Art. 10 LT)
Federal Office Approves Private Insurance Tariff Changes; Policyholders May Appeal
Cited for applications concerning the displacement of daytime working hours.
ST.2023.198 · zh (Art. 10 Abs. 2 StG)
Tax Domicile Dispute: Zurich Residency Maintained Despite Relocation
This provision addresses the termination of tax liability upon moving out of the canton, relevant to establishing the change of domicile.
ST.2023.198 · zh (Art. 10 Abs. 3 StG)
Tax Domicile Dispute: Zurich Residency Maintained Despite Relocation
This provision governs the consequences of changing tax domicile within Switzerland in an intercantonal context.
SB.2023.00054 · zh (§ 10 Abs. III StG)
Tax Domicile Determination for 2018 Tax Period
This provision is listed under Rechtsnormen and is related to the substantive decision to dismiss the appeal regarding state and municipal taxes.
SB.2022.00025 · zh (§ 10 Abs. 2 StG)
Zurich vs. Schwyz Tax Domicile Dispute (2016)
This provision is implicitly the basis for the decision regarding tax liability in the Canton of Zurich, as the appeal concerning tax domicile was dismissed.
SR.2022.00009 · zh (§ 10 VO StG)
Tax Appeal Over Timeliness of Objection Due to Service on Representative's Assistant
This provision is cited alongside others, likely governing the tax procedure that led to the non-entry decision being upheld.
3.RV.2019.199 · ag (§ 10 Abs. 1 StG)
Taxpayer vs. Tax Authority: Allocation of Liquidation Gain Based on Beneficial Ownership and Re-introduced Depreciations
Establishes tax succession, meaning heirs step into the rights and obligations of the deceased for tax purposes.
SB.2020.00119 · zh (§ 10 Abs. 3 StG)
Tax Residence Determination for Married Couples and Tax Reassessment Validity
This provision is listed under 'Rechtsnormen' (legal norms) and is likely part of the basis for the decision regarding state and municipal taxes.
66/2001/7 · sh (Art. 10 Abs. 1 StG)
Household Taxation and Church Tax Liability in Mixed-Confession Marriages
Cited implicitly as the legal basis (in conjunction with Art. 12 Abs. 1 aStG) for household taxation, which determines the assessment basis for the wife's church tax.
100 2019 379 · be (Art. 10 Abs. 1 i.V.m. Art. 68 StG)
Taxpayers v. Tax Administration: Share Valuation and Property Assessment Appeal
Cited in the reasoning (point 2.1) to establish that the parties were to be jointly assessed for the tax years in question.
SB.2020.00030 · zh (§ 10 Abs. III StG)
Tax Domicile Determination After Retirement
This provision likely relates to the conditions or specifics of determining tax domicile, supporting the final decision on tax jurisdiction.
A 2019 13 · gr (Art. 10 Abs. 1 StG)
Taxpayer Challenge to Marriage Tax Penalty on Federal and Cantonal Taxes
Cited regarding the rule of income aggregation for spouses under Cantonal Tax Law (Graubünden), which is applicable to the assessment.