641.10 STGLTLTB

CH

Art. 22 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG) - Ausnahmen

StG; Dritter Abschnitt: Abgabe auf Versicherungsprämien; I. Gegenstand der Abgabe

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Art. 22 StG · Ausnahmen

Von der Abgabe ausgenommen sind die Prämienzahlungen für die a. nichtrückkaufsfähige Lebensversicherung sowie die rückkaufsfähige Lebensversicherung mit periodischer Prämienzahlung; der Bundesrat legt in einer Verordnung die notwendigen Abgrenzungen fest; [tab] a bis. Lebensversicherung, soweit diese der beruflichen Vorsorge im Sinne des BVG dient; [tab] a ter. Lebensversicherung, welche von einem Versicherungsnehmer mit Wohnsitz im Ausland abgeschlossen wird; b. Kranken- und Invaliditätsversicherung; c. Unfallversicherung; d. Transportversicherung für Güter; e. Versicherung für Elementarschäden an Kulturland und Kulturen; f. Arbeitslosenversicherung; g. Hagelversicherung; h. Viehversicherung; i. Rückversicherung; k. Kaskoversicherung für die in der Verordnung zu umschreibenden Luftfahrzeuge und Schiffe, die im Wesentlichen im Ausland der gewerbsmässigen Beförderung von Personen und Gütern dienen; l. Feuer‑, Diebstahl‑, Glas‑, Wasserschaden‑, Kredit‑, Maschinen- und Schmuckversicherung, sofern der Abgabepflichtige nachweist, dass sich die versicherte Sache im Ausland befindet.

← Art. 21 StG Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG) Art. 23 StG →

Gerichtsentscheide zu dieser Bestimmung (89)

VVGE.1976.77.Nr.49 · ow (Art. 22 Abs. 1 lit. b StG)

Hotel Lease Proceeds Tax Neutrality at Inheritance

Cited as the basis for taxing capital gains as income.

VVGE.1997.98.Nr.12 · ow (Art. 22 Abs. 1 Bst. a StG)

Taxation of Surplus Payments from Single-Premium Non-Surrenderable Life Insurance Policies

Cited in the reasoning but explicitly stated as not applicable to the insurance in question.

SB.2006.00026 · zh (§ 22 StG)

Tax Treatment of Post-Mortem Employment Income and Vacation Pay

This article is cited in the text as a relevant legal norm, though its direct application in the dispositive is not explicitly detailed without the full text of the dispositive orders.

AGVE.2000.38 · ag (§ 22 Abs. 1 Ingress und lit. e StG)

Taxpayer's Usufruct Provision for Farm Acquisition

This provision is cited as the basis for taxing income from the granting of a right of residence under the definition of taxable income.

AGVE.2000.38 · ag (§ 22 Abs. 1 lit. f StG)

Taxpayer's Usufruct Provision for Farm Acquisition

This provision is used to establish that income from rights of use, similar to usufruct, is taxable for the beneficiary under Aargau law.

AGVE.2000.38 · ag (§ 22 Abs. 1 Ingress und lit. e StG)

Property Acquisition with Usufructuary Right and Reserve Formation

Cited as the legal basis for taxing income from the transfer of rights of residence.

AGVE.2000.38 · ag (§ 22 Abs. 1 lit. f StG)

Property Acquisition with Usufructuary Right and Reserve Formation

Cited as the basis for taxing income from life annuities, annuities, and usufruct, and by analogy for usufruct-like rights such as the right of residence.

A 95 53 · lu (§ 22 Ziff. 6 StG)

Maintenance Payments: Lump Sums vs. Annuities in Tax Law

This provision, which exempts maintenance payments but specifically excludes those under § 19 Abs. 1 Ziff. 9 StG, was used to confirm that spousal maintenance is taxable.

A 94 62 · lu (§ 22 Ziff. 4 StG)

Taxable Income vs. Tax-Exempt Capital Gains in Securities Trading: Differentiating Self-Employment and Private Asset Management

This provision states that capital gains from the disposal of private assets are tax-free, forming the boundary condition for the assessment.

SB.2004.00093 · zh (§ 22 StG)

Tax Treatment of Capital Benefit from Bank Savings Contract Upon Death

The dispositive discusses the taxation of capital benefits according to this provision.

80.2024.41 · ti (Art. 22 lett. f LT)

Taxpayer Appeal Regarding Disallowed Child Support Deduction Due to Foreign Agreement Non-Ratification

Cited in the reasoning section (2.3) regarding the taxability of alimony received by the parent, informing the context for the decision.

80.2023.58 · ti (art. 22 lett. f LT)

Tax Assessment Appeal Regarding Marital Separation and Income Exclusion

Cited in the reasoning concerning the taxability of alimony in kind (like the use of the marital home) upon separation.

WBE.2022.279 · ag (§ 22 Abs. 1 StG)

Wife Denied Relief from Joint Tax Liability, Loses Appeal on Separation Claims

Cited as the basis for the conditions under which a release from joint liability for taxes can be granted due to the husband's inability to pay.

WBE.2022.279 · ag (§ 22 Abs. 2 StG)

Wife Denied Relief from Joint Tax Liability, Loses Appeal on Separation Claims

Cited as the basis for the conditions under which a release from joint liability for taxes can be granted due to legal or actual separation of spouses.

A 2022 38 · gr (Art. 22 Abs. 5 StG)

Tax Authority's Adjustment of Rental Income Upheld

The court confirmed the tax adjustment based on the provision concerning significantly deviating rents granted to related persons.