641.10
STGLTLTB
CH
CH
Art. 17 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG) - Regel
StG; Zweiter Abschnitt: Umsatzabgabe; IV. Abgabepflicht
Art. 17 StG · Regel
Abgabepflichtig ist der Effektenhändler.
Er schuldet eine halbe Abgabe: a. wenn er vermittelt: für jede Vertragspartei, die sich weder als registrierter Effektenhändler noch als von der Abgabe befreiter Anleger ausweist; b. wenn er Vertragspartei ist: für sich selbst und die Gegenpartei, die sich weder als registrierter Effektenhändler noch als von der Abgabe befreiter Anleger ausweist.
Der Effektenhändler gilt als Vermittler, wenn er a. mit seinem Auftraggeber zu den Originalbedingungen des mit der Gegenpartei abgeschlossenen Geschäftes abrechnet; b. lediglich Gelegenheit zum Geschäftsabschluss nachweist; c. die Urkunden am Tage ihres Erwerbs weiterveräussert.
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Gerichtsentscheide zu dieser Bestimmung (122)
66/2020/9 · sh (Art. 26 lit. c i.V.m. Art. 17 Abs. 1 Satz 2 StG)
Real Estate Gains Tax Calculation Upon Uncompensated Extinguishment of Right of Residence
These articles concerning the exemption of capital gains from gift/inheritance tax from income tax are cited to reinforce the argument against taxing the value increase as real estate profit.
VVGE.1983.84.Nr.39 · ow (Art. 17 Abs. 1 StG)
Taxation of Foreign Income and Deductions in Swiss-Italian Dual Residency Case
Cited regarding tax exemption for diplomatic and consular representatives.
AGVE.2017.67 · ag (§ 17 StG)
Swiss Property Tax Liability Despite Non-Residency
Cited as the legal basis for limited taxation in Switzerland due to economic ties (property ownership).
SB.2002.00029 · zh (§ 17 lit. I StG)
Taxability of Employee Stock Options Tied to Vesting Period
Cited as the legal basis for the court's decision regarding employee stock options with a vesting period.
SB.2002.00017 · zh (§ 17 lit. I StG)
Tax Valuation of Employee Shares with Pre-Allocation Holding Restriction
This provision is cited in the document's metadata as a relevant legal norm, though its specific application in the dispositive orders is not explicitly stated in the provided snippet.
VPB 98-077 (Art. 17, al. 4, LT)
Financial Sector Competitiveness and Stamp Duty Reform
Specifies that the duty owed by securities dealers under Art. 13, para. 3, let. c, is paid by the Swiss stock exchange.
VPB Art--46--3 (Art. 17 ou 24 LT)
Federal Office Approves Private Insurance Tariff Changes; Policyholders May Appeal
Cited for applications concerning night work or three-shift work.
VPB Art--46--3 (Art.17, 2 al., et 24, 2 al., LT)
Federal Office Approves Private Insurance Tariff Changes; Policyholders May Appeal
Cited as motives for granting permits for night and three-shift work due to technical or economic reasons.
SB.2002.00017 · zh (§ 17 lit. I StG)
Income Tax Valuation of Employee Shares with Voluntary Disposal Restriction
Cited in the section detailing the legal norms underpinning the decision, although the specific order is not explicitly detailed in the provided text snippet's final dispositive section.
SB.2002.00029 · zh (§ 17 lit. I StG)
Stock Option Taxation Timing Upon Vesting
This article of the Cantonal Tax Law is explicitly cited, likely forming the basis for the tax assessment concerning employee options.
3.RV.2024.47 · ag (§ 17 Abs. 1 lit. b StG)
Taxpayer's Primary Residence and Deductible Expenses Dispute
Establishes tax liability based on economic affiliation with real estate in the canton.
80.2023.155 · ti (Art. 17 cpv. 1 LT)
Taxpayer Appeal on Physiotherapy Practice Income Assessment Upheld Due to Disallowed Rental Costs, Depreciation, and Vehicle Expenses
Cited as general law applicable to taxable income from independent professional activity, though the ground for rejection is procedural/cost related.
80.2023.155 · ti (Art. 17 cpv. 2 LT)
Taxpayer Appeal on Physiotherapy Practice Income Assessment Upheld Due to Disallowed Rental Costs, Depreciation, and Vehicle Expenses
Cited in the reasoning section regarding the definition of business assets, but not explicitly in the final orders.
SB.2024.00046 · zh (§ 17 Abs. I StG)
Taxpayer's Professional Activity and Share Valuation for Tax Purposes
Forms the basis for determining the taxable income.
WBE.2023.189 · ag (§ 17 Abs. 1 lit. b i. V. m. § 18 Abs. 2 StG)
Taxation of Property Purchase Pending Land Registry Entry
Basis for determining tax liability based on economic affiliation with real estate in the canton.