Art. 20 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)

VVGE.1976.77.Nr.48 · ow (Art. 20 StG)

Tax Relief Granted for Disproportionate Burden Due to Age and Financial Hardship

This article regulates tax relief and exemption requests made during the assessment period.

VVGE.1985.86.Nr.50 · ow (Art. 20 Abs. 3 StG)

Temporary Lease of Business Property Not a Transfer of Assets for Capital Gains Tax Purposes

This provision is cited as the basis for determining that the temporary rental of a business property does not constitute a transfer of business assets to private assets, and therefore does not trigger capital gains tax.

VVGE.1987.88.Nr.45 · ow (Art. 20 Abs. 4 StG in Verbindung mit Art. 10 VV zum StG)

Farmer's Surcharge for Dairy Cows Unlawful Due to Lack of Legislative Clarity

These provisions are cited as the legal basis for determining agricultural income using the gross earnings method and net gross earnings, respectively, which are central to the tax assessment dispute.

VVGE.1993.94.Nr.40 · ow (Art. 20 Abs. 2 StG)

Taxpayer's Property Sale Not Commercial Trading

This provision defines capital gains from the sale of business assets as income subject to income tax, which is relevant for distinguishing between asset management and income-generating activity.

VVGE.2003.04.Nr.11 · ow (Art. 20 StG)

Taxpayer's Hobby vs. Self-Employment and Unreimbursed Expenses

Cited to define the concept of self-employment, which is central to the decision's reasoning regarding the classification of the taxpayer's activity.

3.RV.2024.47 · ag (§ 20 Abs. 3 StG)

Taxpayer's Primary Residence and Deductible Expenses Dispute

Determines the tax liability based on the residence at the end of the tax period.

80.2024.129 · ti (art. 20 cpv. 1 lett. b LT)

Taxpayer Challenge to Imputed Rental Value and Dependent Deduction

Cited in the reasoning section to establish the legal basis for taxing the rental value of owner-occupied property.

80.2024.129 · ti (art. 20 cpv. 2 LT)

Taxpayer Challenge to Imputed Rental Value and Dependent Deduction

Cited in the reasoning section to define the applicable range (60-70%) for calculating the rental value based on market value in the Canton.

3.RV.2023.80 · ag (§ 20 Abs. 3 StG)

Tax Domicile Established by Cohabitation Despite Weekend Visits

Determines tax liability for the current tax period based on residency at the end of that period.

WBE.2023.291 · ag (§ 20 Abs. 1 StG)

Tax Residency Dispute: Individual Not Taxable in Q._____

This provision states that natural persons are subject to tax for the entire period of their tax domicile, which is the basis for determining the tax period in question.

WBE.2023.291 · ag (§ 20 Abs. 2 StG)

Tax Residency Dispute: Individual Not Taxable in Q._____

This provision stipulates that for tax liability, the place of residence or stay at the end of the tax period is decisive, which is crucial for the assessment of the tax period 2019.

80.2020.59 · ti (art. 20 cpv. 2 LT)

Taxpayer Appeal of 2014 Income and Wealth Tax Assessment Regarding Imputed Rental Value and Deductions

Applied to reform the imputed rental value, setting it between 60-70% of market rent for the primary residence.

SR.2023.00012 · zh (§ 20 Abs. I lit. b StG)

Taxation of Interest Income from Italian Postal Savings Certificates

This provision, concerning income from the disposal or redemption of bonds with predominant single interest, was used to determine that the interest accrued on the postal savings certificates must be distributed across the years they bore interest.

DB.2023.157 · zh (§ 20 Abs. 1 lit. c StG)

Shareholder Loan Reclassified as Disguised Profit Distribution

Cited as the legal basis under Cantonal Tax Law for taxing income from movable assets, supporting the finding of a hidden profit distribution.

DB.2023.157 · zh (§ 20 Abs. 4 StG)

Shareholder Loan Reclassified as Disguised Profit Distribution

Cited in the context of explaining the partial taxation rate applicable to the reclassified income as a distribution from a qualified participation (Cantonal and Communal Taxes).