641.10
STGLTLTB
CH
CH
Art. 19 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG) - Geschäfte mit ausländischen Banken und Börsenagenten
StG; Zweiter Abschnitt: Umsatzabgabe; IV. Abgabepflicht
Art. 19 StG · Geschäfte mit ausländischen Banken und Börsenagenten
Ist beim Abschluss eines Geschäftes eine ausländische Bank, ein ausländischer Börsenagent oder eine zentrale Gegenpartei im Sinne des Finanzmarktinfrastrukturgesetzes vom 19. Juni 2015 Vertragspartei, so entfällt die diese Partei betreffende halbe Abgabe. Das Gleiche gilt für Titel, die von einer als Gegenpartei auftretenden Börse bei der Ausübung von standardisierten Derivaten übernommen oder geliefert werden.
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Gerichtsentscheide zu dieser Bestimmung (130)
100 2018 228 · be (Art. 19 Abs. 1 StG)
Taxation of Payment Received for Waiving Pre-emption Right
The payment was held to be a clean increase in net assets, which is covered by the general clause for taxable income under Cantonal and Communal Taxes.
VVGE.1989.90.Nr.40 · ow (Art. 19 Abs. 1 StG)
Employee Receives Taxable Income When Buying Property Below Market Value
This provision is cited as the basis for taxing all income from employment, including other monetary advantages.
VVGE.1989.90.Nr.41 · ow (Art. 19 Abs. 1 StG)
Taxability of Excess Expense Reimbursements
Cited as the general provision for taxable income from employment relationships, including ancillary income like expense reimbursements.
SGSTA.2000.46 · so (§ 19 StG)
Spousal Tax Liability Post-Separation and Divorce
Cited generally in the reasoning section regarding the liability rules applicable to the Cantonal Taxes for 1995 (solidary liability not ceasing).
VPB 98-077 (Art. 19, al. 1, seconde phrase, et al. 2, LT)
Financial Sector Competitiveness and Stamp Duty Reform
States that for standardized derivative products, the stock exchange acts as a counterparty, and exempts foreign members of a Swiss stock exchange from the (half) duty when trading Swiss securities for their own account.
A 95 53 · lu (§ 19 Abs. 1 Ziff. 9 StG (in der bis 31.12.1994 geltenden, hier anwendbaren Fassung vom 17.9.1974))
Maintenance Payments: Lump Sums vs. Annuities in Tax Law
This provision was used to establish that spousal maintenance, including lump sums, constitutes taxable income for the recipient.
A 95 55 · lu (§ 19 Abs. 1 Ziff. 6 StG)
Taxability of Lump-Sum Compensation for Impairment in Household Management
The court partially upheld the appeal by finding that the compensation for household impairment does not constitute taxable income under this provision.
A 94 62 · lu (§ 19 Abs. 1 Ziff. 2 StG (in der bis 31.12.1990 geltenden Fassung))
Taxable Income vs. Tax-Exempt Capital Gains in Securities Trading: Differentiating Self-Employment and Private Asset Management
This provision defines the income subject to income tax, particularly concerning capital gains from the disposal of business assets, which is central to the dispute.
80.2025.3 · ti (Art. 19 cpv. 1bis LT)
Taxpayers v. Tax Authority: Hidden Profit Distribution and Taxable Income Dispute
Cited in the reasoning to support the taxation of 60% of the established income from securities and capital for the shareholder.
80.2024.86 · ti (Art. 19 cpv. 1bis LT)
Taxpayer Appeal on Undisclosed Assets and Disguised Profit Distributions
Cited in reasoning to justify imposing the amounts of the in-kind benefits at a reduced rate (60%) because the appellant held at least 10% of the share capital.
100 2023 188 · be (Art. 19 Abs. 1 StG)
Taxation of Constructive Dividend Arising from Interest-Free Loan to Corporate Official
This provision served as the legal basis in the ultimate decision to directly assess the deemed benefit as income against the appellant for cantonal and communal taxes.
SB.2024.00073 · zh (§ 19 Abs. 1 StG)
Taxpayer Real Estate Transfer to Corporation Deferral Upheld
Cited in connection with the deferral rule (§ 216 Abs. 3 lit. d StG) for restructuring purposes.
80.2023.50 · ti (art. 19 cpv. 1 lett. c LT)
Tax Assessment Appeal Regarding Disguised Profit Distributions and Deemed Income
Cited in the reasoning regarding taxable income derived from securities assets, relevant to the partial annulment concerning the acquisition of legal shells.
80.2023.50 · ti (art. 19 cpv. 1bis LT)
Tax Assessment Appeal Regarding Disguised Profit Distributions and Deemed Income
Cited in the reasoning regarding the 60% taxation rate for income from qualified participations, which was debated in the context of the annulled aspect of the appeal, and also in the context of the appeal rejection for the remaining points.
80.2022.263 · ti (art. 19 cpv. 1 lett. c LT)
Tax Domicile Start Date and Taxability of Foreign Share Buyback Proceeds
Used to determine that the excess liquidation in the sale of shareholdings is taxable income from movable assets for cantonal tax purposes, which was then adjusted in the final order.