641.10
STGLTLTB
CH
CH
Art. 12 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)
StG; Erster Abschnitt: Emissionsabgabe; VI. Stundung und Erlass der Abgabeforderung
Art. 12 StG
Wenn bei der offenen oder stillen Sanierung einer Aktiengesellschaft, Kommanditaktiengesellschaft, Gesellschaft mit beschränkter Haftung oder Genossenschaft die Erhebung der Emissionsabgabe eine offenbare Härte bedeuten würde, so soll die Abgabe gestundet oder erlassen werden.
Gerichtsentscheide zu dieser Bestimmung (62)
A-5105/2022 (Art. 12 LT)
Bank's Restructuring Tax Remission Denied Due to Self-Inflicted Hardship
Cited as the basis for the court's decision to reject the appeal concerning the remission of issuance duty.
SB.2025.00058 · zh (§ 12 Abs. I VO StG)
Taxpayer Missed Appeal Deadline for State and Municipal Taxes
Cited in relation to the presumption of service when registered mail is not collected.
SR.2025.00008 · zh (§ 12 Abs. I VO StG)
Tax Lien Appeal Timeliness Dispute
This provision was cited in the list of legal norms and corresponds to the basis for the court's final order of non-admittance (Nichteintreten).
SR.2025.00008 · zh (§ 12 Abs. II VO StG)
Tax Lien Appeal Timeliness Dispute
This provision was cited in the list of legal norms and corresponds to the basis for the court's final order of non-admittance (Nichteintreten).
SB.2025.00001 · zh (§ 12 Abs. I VO StG)
Late Appeal Dismissed in State and Municipal Tax Assessment Case
This provision is listed among the legal norms mentioned in the context of the final decision, likely underpinning the assessment standards or procedure applied.
SB.2025.00001 · zh (§ 12 Abs. II VO StG)
Late Appeal Dismissed in State and Municipal Tax Assessment Case
This provision is listed among the legal norms mentioned in the context of the final decision, likely underpinning the assessment standards or procedure applied.
810.24.204 · bl (§ 12 StG)
Inheritance Tax Not Deductible from Taxable Net Inheritance
Specifies that heirs jointly assume the deceased's tax liability.
SR.2023.00028 · zh (§ 12 Abs. I StG)
Tax Security Measure Against Non-Bankrupt Spouse for Joint Tax Liability Upheld
This provision was cited regarding the procedural handling of the tax security measure in the context of the cantonal tax law.
80.2020.67 · ti (Art. 12 cpv. 2 LT)
Spousal Tax Prepayment Allocation Dispute Post-Separation
Cited in the dispositive's reasoning section to confirm the lapse of joint liability for the cantonal tax upon separation, which justified granting the appeal regarding cantonal tax advance allocation.
SB.2021.00113 · zh (Art. 12 VO StG)
Taxpayer Appeal Rejection Upheld Due to Untimely Inheritance Tax Filing
Cited among the legal norms relevant to the case.
A-5073/2020 (Art. 12 StG)
Company v. Tax Authority: Capital Increase Tax Exemption on Debt Forgiveness
Used to grant an exemption from the emissions tax for the portion of the capital contribution exceeding Fr. 10 million, as the conditions for remission due to evident hardship were met.
SB.2021.00072 · zh (§ 12 Abs. I StG)
Taxpayer Challenge to Retroactive Spousal Joint Tax Liability Despite Insolvency
This provision, relating to the legal basis for the joint and several liability of spouses for the total tax, is implicitly the main ground for the final decision regarding the exclusion of liability for spouse 2.
A-944/2020 (art. 12 LTB)
Company Not Entitled to Stamp Duty Remission on Restructuring Capital Contribution
The court used this article to determine if the conditions for a waiver of the issuance stamp duty were met, ultimately denying the waiver.
60/1998/38 · sh (Art. 12 Abs. 2 StG)
Spousal Financial Circumstances in Tax Remission for Pension Payout
Cited to establish the joint and several liability of spouses for the total tax, which dictates considering both spouses' circumstances for a tax remission.
SB.2020.00085 · zh (§ 12 Abs. I StG)
Spousal tax liability survives divorce for pre-divorce tax debts.
Cited in relation to the assessment of tax liability and the applicant's financial situation.