641.10
STGLTLTB
CH
CH
Art. 11 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)
StG; Erster Abschnitt: Emissionsabgabe; V. Fälligkeit der Abgabeforderung
Art. 11 StG
Die Abgabe wird fällig: a. auf Genossenschaftsanteilen: 30 Tage nach Geschäftsabschluss; b. auf Beteiligungsrechten: 30 Tage nach Ablauf des Vierteljahres, in dem die Abgabeforderung entstanden ist (Art. 7); c. in allen andern Fällen: 30 Tage nach Entstehung der Abgabeforderung (Art. 7).
Gerichtsentscheide zu dieser Bestimmung (33)
VVGE.1983.84.Nr.39 · ow (Art. 11 Abs. 1 StG)
Taxation of Foreign Income and Deductions in Swiss-Italian Dual Residency Case
Cited regarding the attribution of spousal income for tax purposes.
VVGE.1989.90.Nr.39 · ow (Art. 11 Abs. 1 StG)
Tax Assessment on Marriage Income: Legislative vs. Judicial Authority
Cited as the legal basis for the attribution of the wife's income and assets to the husband.
VVGE.2007.08.Nr.32 · ow (Art. 11 Abs. 1 StG)
Spouses Taxed Jointly for Rate Determination Unless Separated
Cited as the legal basis for the joint taxation of spouses living in an undivided marriage.
810.24.204 · bl (§ 11 Abs. 2 StG)
Inheritance Tax Not Deductible from Taxable Net Inheritance
States that tax liability ends with death.
66/1999/29 · sh (Art. 11 Abs. 1 StG)
Tax Domicile Abandonment Through External Relocation
Cited as the basis under Schaffhausen tax law specifying when tax liability for natural persons begins (upon establishing residence or presence).
100 2018 294 · be (Art. 11 und Art. 46 Abs. 2 [StG])
Taxation of Non-Resident Usufruct Income and Wealth Value
Cited as the Cantonal Bernese provisions mirroring the federal rule (Art. 13 Abs. 2 StHG) concerning the attribution of usufructuary wealth to the beneficiary.
80.2018.84 · ti (Art. 11 LT)
Taxpayer Appeal Regarding Inclusion of Heirs in Assessment Notices
Cited in the reasoning section regarding the joint liability of heirs for the deceased's taxes.
SB.2016.00038 · zh (§ 11 Abs. I StG)
Heirs' Liability After Inheritance Disclaimer and Pre-Death Transfers to Evade Tax Debt
This article governs the liability of heirs for the deceased's taxes, which is the central issue addressed by the court's final decision concerning the application of this liability despite the renunciation of inheritance.
2016.06.08.vv.4 · bl (§ 11 Abs. 4 StG)
Taxation of Traffic Accident Compensation
Cited regarding the determination of tax liability across cantons in case of a change of tax domicile.
TVR.2016.Nr.13 · tg (§ 11 Abs. 2 StG)
Tax Domicile Upheld Despite UN Military Deployments
This article is cited as the legal basis for the cessation of tax liability upon departure from the Canton, which is the core issue of the dispute.
SR.2014.00013 · zh (§ 11 Abs. I VV STG)
Taxpayer Wins Appeal Over Improper Service in Tax Proceedings
Basis for the decision regarding subsequent and penalty taxes.
PVG 2014 14 · gr (Art. 11 StG)
Wealth Tax Guarantee Order Overturned Due to Excessive Security and Insufficient Nexus with Appellant
Cited to confirm joint tax liability between spouses, relevant to the assessment of hidden assets.
10.2013.1.1 · ti (art. 11 lt. b Lespr)
Municipality Expropriation for Rockfall Protection Net and Right of Way Compensation
Used to equate the imposition of servitudes (surface right and right of way) to partial expropriation.
510.11.49 · bl (§ 11 Abs. 6 StG)
Canton Tax Dispute Over One-Time Income Payment
Cited as a cantonal provision that determines taxation based on the actual duration of residence or stay in the canton.
2011.13 · bl (§ 11 Abs. 6 StG)
Inter-cantonal Residency Tax Dispute and Double Taxation
Cited to explain the cantonal rule for pro rata temporis taxation based on the actual duration of residence, applicable even in cases of subsequent ordinary taxation.