641.10
STGLTLTB
CH
CH
Art. 21 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG) - Regel
StG; Dritter Abschnitt: Abgabe auf Versicherungsprämien; I. Gegenstand der Abgabe
Art. 21 StG · Regel
Gegenstand der Abgabe sind die Prämienzahlungen für Versicherungen, a. die zum inländischen Bestand eines der Aufsicht des Bundes unterstellten oder eines inländischen öffentlich-rechtlichen Versicherers gehören; b. die ein inländischer Versicherungsnehmer mit einem nicht der Bundesaufsicht unterstellten ausländischen Versicherer abgeschlossen hat.
Gerichtsentscheide zu dieser Bestimmung (96)
VVGE.1981.82.Nr.57 · ow (Art. 21 Abs. 1 in Verbindung mit Art. 23 Bst. c StG)
Capital Gains Tax on Business Assets Conversion
This provision is cited as the legal basis for taxing capital gains on all kinds of assets for those required to keep books.
AGVE.2012.17 · ag (§ 21 Abs. 1 StG)
Spousal Joint Shareholdings Valued as Majority Stake for Wealth Tax
Cited to support the principle of family taxation, which treats married couples as a single economic unit for tax purposes.
AGVE.2006.27 · ag (§ 21 Abs. 1 StG)
Private School Fees Deductible as Disability-Related Costs
This provision addresses the separate taxation of spouses in cases of marital separation.
SB.2025.00019 · zh (§ 21 Abs. I lit. b StG)
Imputed Rental Value Tax on Uninhabited Property
Cited as the basis for taxing the rental value of properties available for personal use.
SB.2024.00017 · zh (§ 21 Abs. I lit. b StG)
Tax Assessment Upheld: Maintenance Costs, Interest Swaps, and Rental Income Discrepancies
This provision relates to the disallowed deductions (maintenance costs and rental income treatment), which contributes to the overall decision.
SB.2024.00047 · zh (§ 21 Abs. II StG)
Tax Authority Valuation of Unlisted Shares Upheld Over Formulaic Method
Cited in the section listing the legal norms that form the basis for the court's decision.
WBE.2023.93 · ag (§ 21 Abs. 1 StG)
Tax Assessment Dispute Over Underpriced Property Sale
Cited as a consequence of separation for tax purposes, allowing separate taxation.
3.RV.2023.68 · ag (§ 21 Abs. 1 StG)
Spouses' Joint Taxation Upheld on Swiss Property Ownership
The court cited this provision to determine that married couples living in an undivorced marriage jointly exercise procedural rights and obligations, forming a necessary community of interest in appeal proceedings.
3.RV.2022.4 · ag (§ 21 Abs. 1 StG)
Taxpayer Appeal Dismissed: Deductions Disallowed for Lack of Evidence
Deals with the joint exercise of procedural rights and obligations by married couples and is relevant for the application of procedural rules in tax law.
SB.2023.00022 · zh (§ 21 Abs. I lit. b StG)
Tax Assessment Upheld for Rental Income and Denied Deductions
This Cantonal Tax Law provision is likely cited regarding the confirmed rental income treatment.
SB.2023.00022 · zh (§ 21 Abs. II StG)
Tax Assessment Upheld for Rental Income and Denied Deductions
This Cantonal Tax Law provision relates to the general principles of income taxation.
100 2022 264 · be (Art. 21 Abs. 1 und 2 StG)
Taxpayer Loss Deduction Appeal Regarding Trading Classification
Cited to establish that only income from self-employment (commercial securities trading) is subject to income tax, which determines loss deductibility.
ST.2021.103 · zh (§ 21 Abs. 1 lit. a StG)
Imputed Lease Income for Below-Market Rent to Controlled Entity
Used to determine that lease income from real estate constitutes taxable income from immovable assets for the lessors.
SB.2023.00010 · zh (§ 21 Abs. I lit. b StG)
Tax Appeal: Hardship Deduction for Imputed Income Deemed Unlawful
The court used this provision to determine that the hardship deduction on imputed rental income lacked a sufficient legal basis and was therefore not applicable.
SB.2023.00010 · zh (§ 21 Abs. II StG)
Tax Appeal: Hardship Deduction for Imputed Income Deemed Unlawful
This provision is related to the specific cantonal tax law concerning imputed rental income and its potential deductions or adjustments.