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

VVGE.1976.77.Nr.49 · ow (Art. 23 lit. c StG)

Hotel Lease Proceeds Tax Neutrality at Inheritance

Cited as the basis for taxing capital gains of bookkeepers as income.

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.

VVGE.1981.82.Nr.57 · ow (Art. 23 Bst. c StG)

Capital Gains Tax on Business Assets Conversion

This provision is cited as the basis for taxing capital gains of bookkeepers on business assets.

VVGE.1999.00.Nr.15 · ow (Art. 23 Abs. 1 Bst. b StG)

Taxpayer's Property Underutilization Justifies Reduced Imputed Rental Value

This provision is the legal basis for considering the actual use of the property when determining the owner-occupied value, which was central to the decision regarding the claim for a reduction due to underutilization.

SB.2001.00054 · zh (§ 23 lit. b StG)

Tax Treatment of Lump-Sum Compensation for Loss of Household Services

The final decision relies on this provision regarding the enumeration of tax-exempt income.

VPB Art--46--3 (Art. 23 LT)

Federal Office Approves Private Insurance Tariff Changes; Policyholders May Appeal

Cited for applications concerning two-shift daytime work.

VPB Art--46--3 (Art. 23, 1er al., LT)

Federal Office Approves Private Insurance Tariff Changes; Policyholders May Appeal

Cited as a motive for granting permits for two-shift daytime work due to urgent orders and economic reasons.

SB.2024.00127 · zh (§ 23 lit. f StG)

Tax Deductibility of Divorce Legal Fees

This provision is cited in the list of legal norms that form the basis of the court's reasoning, which ultimately leads to the decision in the dispositive section.

510.23.70 · bl (§ 23 Abs. 1 StG)

Subsidies for New Construction Taxable Income

Cited as the general clause for taxing all recurring and one-off income, including the subsidies in question.

DB.2023.69 · zh (§ 23 lit. f StG)

School Fees as Taxable Child Support Income in Divorce Dispute

Used to determine the taxability of received maintenance payments.

604 2023 37 · fr (Art. 23 LT)

Property Owner Challenges Fixed Tourist Tax on Secondary Residence

This provision concerns the purpose of the tourist tax revenue, which was cited in the reasoning to support the tax increase.

SB.2023.00044 · zh (§ 23 lit. f StG)

Tax Deductibility of Excess Child Support Payments and Inflation Adjustment

This provision is cited as a basis for the partial acceptance of the appeal regarding tax deductions.

31628 · nw (Art. 23 Abs. 1 Ziff. 1 StG)

Taxpayer Appeal of Asset Assessment Based on Lack of Documentation

The court used this article to justify that the foreign insurance solution was not equivalent to a Swiss policy serving pension purposes, leading to the rejection of the appeal.

80.2022.146 · ti (Art. 23 cpv. 1 lett. c LT)

Taxpayer Appeal Regarding Taxability of Inter-Separation Account Withdrawals as Spousal Support

This provision, alongside Art. 33 cpv. 1 lett. c LIFD, relates to the deduction of alimony paid by the ex-husband, supporting the principle of correspondence applied to the recipient's taxation.

2022.10.19.vv.3 · bl (§ 23 Abs. 1 StG)

Taxable Income from Solar Panels and Undeclared Cash Upheld

This provision defines what constitutes taxable income, forming the basis for the court's assessment of income from various sources.