641.10
STGLTLTB
CH
CH
Art. 16 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG) - Regel
StG; Zweiter Abschnitt: Umsatzabgabe; III. Abgabesatz und Berechnungsgrundlage
Art. 16 StG · Regel
Die Abgabe wird auf dem Entgelt berechnet und beträgt: a. 1,5 Promille für von einem Inländer ausgegebene Urkunden; b. 3 Promille für von einem Ausländer ausgegebene Urkunden.
Besteht das Entgelt nicht in einer Geldsumme, so ist der Verkehrswert der vereinbarten Gegenleistung massgebend.
Gerichtsentscheide zu dieser Bestimmung (164)
SB.2007.00127 · zh (§ 16 Abs. III StG)
Taxpayer Trading Profit Classification Overturned: Not a Commercial Securities Dealer
This provision appears to be the main ground used to decide the case regarding income tax from trading securities.
SB.2004.00025 · zh (§ 16 Abs. III StG)
Tax Assessment Agreement Validity Appeal
Cited as a relevant legal norm, likely pertaining to the underlying tax assessment principle.
SB.2004.00025 · zh (§ 16 Abs. III StG)
Tax Assessment Agreement Supersedes Commercial Trading Determination
This provision is cited in the legal norms section and relates to the substantive law applied in the decision regarding the assessment.
SB.2006.00023 · zh (§ 16 Abs. I StG)
Taxability of Post-Doctoral Research Grant Exceeding Necessary Living Costs
Cited in relation to the general clause for income taxation, which was used to determine that the research grant was taxable income.
3.BU.2025.64 · ag (§ 16 Abs. 1 StG)
Defendant Fined for Failure to File Tax Return Despite Legitimacy Claims
This provision establishes tax liability based on residence, which is the basis for the accused's obligation to file a tax return.
3.RV.2024.47 · ag (§ 16 Abs. 1 StG)
Taxpayer's Primary Residence and Deductible Expenses Dispute
Establishes tax liability based on residence or stay in the canton.
SR.2024.00011 · zh (§ 16 Abs. III StG)
Retroactive Taxation of Undisclosed American Trust Distributions and Imputed Wealth Tax Liability
This provision is cited in the context of the partial granting of the appeal and the remittal for recalculation of the subsequent taxes, indicating its relevance to the substantive tax assessment.
3.BU.2024.21 · ag (§ 16 Abs. 1 StG)
Swiss Tax Authority v. Individual (Penalty for Failure to File)
Establishes tax liability based on residence, which entails the obligation to file a tax return.
WBE.2023.291 · ag (§ 16 Abs. 1 StG)
Tax Residency Dispute: Individual Not Taxable in Q._____
This provision defines that a natural person has a tax domicile in the canton if they reside there with the intention of remaining permanently, which is a key element in determining tax liability.
WBE.2023.339 · ag (§ 16 Abs. 1 und 20 Abs. 1 und 2 StG)
Tax Domicile Dispute: IT Supporter's Center of Life Interests in U._____
Applied to determine the tax residency of the plaintiff based on personal affiliation.
3.RV.2022.155 · ag (§ 16 Abs. 1 StG)
Tax Allocation Reconsidered Due to Insufficient Investigation
Establishes the principle of personal taxation in the canton of Aargau when the tax domicile is located there.
WBE.2022.390 · ag (§ 16 Abs. 1 StG)
Self-Employment Income Taxable in Canton of Residence
Rule regarding unlimited tax liability based on residence or stay in the canton, excluding business establishments, permanent establishments, and real estate outside the canton.
SR.2023.00025 · zh (§ 16 StG)
Taxpayer Income from Debt Waiver Upheld for Supplementary Tax Assessment
The court considered this article as one of the possible legal bases (income general clause) for deeming the loan waiver as taxable income.
ZK1 2022 184 · gr (Art. 16 Abs. 2 StG)
Spousal Protection, Property Allocation, and Support Recalculation Appeal
This provision is related to the discussion on imputed income from providing housing (natural support) in the context of the tax calculation (E. 13.4.2), which influences the final calculation of support amounts.
SR.2023.00003 · zh (§ 16 Abs. I StG)
Employee Share Taxability and Right to Be Heard Remand
Cited in relation to the taxation of income from employment.