641.10
STGLTLTB
CH
CH
Art. 25 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)
StG; Dritter Abschnitt: Abgabe auf Versicherungsprämien; IV. Abgabepflicht
Art. 25 StG
Abgabepflichtig ist der Versicherer. Ist die Versicherung mit einem ausländischen Versicherer abgeschlossen worden (Art. 21 Bst. b), so hat der inländische Versicherungsnehmer die Abgabe zu entrichten.
Gerichtsentscheide zu dieser Bestimmung (169)
SGNEB.2014.5 · so (§ 25 Abs. 1 lit. d StG)
Contribution in Kind to Stock Corporation from Private Co-Owned Real Estate Not Tax-Exempt Restructuring
Cited as a prerequisite for the application of § 207 Abs. 1 lit. d StG regarding tax neutrality during restructuring, which the court found not to be met.
SB.2002.00046 · zh (§ 25 lit. Id) StG)
Educational Expense Deductibility for General Business Degree
This Cantonal Tax Law provision was cited in the context of the overall tax assessment rules.
SB.2002.00047 · zh (§ 25 lit. Id) StG)
Taxpayer v. Tax Authority (LL.M. Deductibility)
This provision is cited as a relevant legal norm concerning the income tax law applicable to the case.
A 95 53 · lu (§ 25 Abs. 1 Ziff. 3 StG (in der bis 31.12.1994 geltenden, hier anwendbaren Fassung vom 17.9.1974))
Maintenance Payments: Lump Sums vs. Annuities in Tax Law
The court explicitly held that capital payments for spousal maintenance are deductible under this provision, overturning previous jurisprudence.
A 92 69 A 92 70 · lu (§ 25 Abs. 1 Ziff. 5 StG)
Taxpayer Self-Employed Continuation of Pension Contributions Deduction Upheld
This article provided the general statutory basis for deducting contributions to occupational pension schemes from income.
WBE.2023.174 · ag (§ 25 Abs. 1 StG)
Inherited Shares Ruled Tax-Exempt Inheritance, Not Taxable Income
Application of the general income tax clause is excluded due to the qualification as an inheritance.
7W 24 48 7W 24 49 · lu (§ 25 Abs. 3 StG)
Farmer Appeal on Retroactive Tax Assessment of Unbooked Expenses
This provision was cited as the basis for applying the Federal DBG rules to the cantonal and communal tax appeal.
SB.2024.00127 · zh (§ 25 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.
100 2023 357 · be (Art. 25 Abs. 1 Bst. b StG)
Taxpayers v. Tax Administration: Imputed Rental Value Assessment Challenge
Cited as the basis for taxing the rental value of property made available for self-use (for cantonal taxes).
80.2024.229 · ti (art. 25 cpv. 1 lett. a LT)
Taxpayer Commuter Status and Vehicle Expense Deductibility
This provision establishes deductible professional expenses for transport from the domicile to the workplace, which forms the basis for the partial granting of the appeal regarding IC expenses.
80.2024.216 · ti (art. 25 cpv. 1 LT)
Taxpayer Partially Succeeds on Commute Deduction Appeal
Basis for determining deductible professional transport expenses under cantonal law, partially leading to the modification of the tax assessment.
100 2023 445 · be (Art. 25 Abs. 1 Bst. b StG)
Taxpayers v. Canton Regarding Extraordinary Property Reassessment Threshold
Cited in the reasoning section defining the taxable imputed rental value ('Eigenmietwert').
WBE.2023.117 · ag (§ 25 Abs. 1 StG)
Waiver of Bank Debt as Taxable Income
Basis for taxing the bank's waiver of debt as income according to the principle of net asset access.
3.BB.2022.10 · ag (§ 25 Abs. 1 StG)
Tax Office v. Taxpayers (Undeclared Income Reinvestment Dispute)
This provision is cited alongside Art. 16 Abs. 1 DBG as the basis for considering amounts as taxable income when there is no proven tax-free origin.
3.RV.2022.145 · ag (§ 25 Abs. 1 StG)
Tax Appeal Dismissed: Insufficient Gift Evidence for 2012 Income
Used to establish that the unexplained income is generally taxable.