641.10
STGLTLTB
CH
CH
Art. 27 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)
StG; Vierter Abschnitt: Gemeinsame Bestimmungen für alle Abgaben; I. Festsetzung der Abgaben
Art. 27 StG
Für die Festsetzung der Abgaben ist der wirkliche Inhalt der Urkunden oder Rechtsvorgänge massgebend; von den Beteiligten gebrauchte unrichtige Bezeichnungen und Ausdrucksweisen fallen nicht in Betracht.
Kann der für die Abgabepflicht oder für die Abgabebemessung massgebende Sachverhalt nicht eindeutig abgeklärt werden, so ist er durch Abwägung aller auf Grund pflichtgemässer Ermittlung festgestellten Umstände zu erschliessen.
Gerichtsentscheide zu dieser Bestimmung (127)
VVGE.1987.88.Nr.46 · ow (Art. 27 StG)
Taxpayer's Meal and Accommodation Expense Deductions
Cited as the basis for calculating net income by deducting allowable expenses and general deductions.
AGVE.2016.59 · ag (§ 27 Abs. 2 StG)
Farmer's Property Exchange Deemed Taxable Realization Event
Determines that the market value of the received property is considered the proceeds in a property exchange.
SB.2004.00074 · zh (§ 27 Abs. I StG)
Tax Treatment of Retroactive Pension Contribution Provisions and Deductibility of Self-Employed Contributions
This provision is implicitly part of the ground for decision regarding the non-deductibility of personal AHV contributions as profit-earning costs.
SB.2004.00074 · zh (§ 27 Abs. II lit. b StG)
Tax Treatment of Retroactive Pension Contribution Provisions and Deductibility of Self-Employed Contributions
This provision is implicitly part of the ground for decision regarding the non-deductibility of personal AHV contributions as profit-earning costs.
AGVE.2000.38 · ag (§ 27 lit. a StG)
Taxpayer's Usufruct Provision for Farm Acquisition
This provision is mentioned to explain that costs for obtaining housing, similar to rent expenses for tenants, are not tax-deductible.
AGVE.2000.38 · ag (§ 27 lit. a StG)
Property Acquisition with Usufructuary Right and Reserve Formation
Cited to justify that expenses for acquiring housing are not deductible as maintenance costs.
3.RV.2023.10 · ag (§ 27 Abs. 1 StG)
Taxpayer Denied Loss Deduction for Perpetual Loss Business
This provision defines which income is taxable, including income from self-employment, which is relevant for the deductibility of losses.
3.RV.2023.57 · ag (§ 27 Abs. 1 StG)
Taxpayers Denied Retroactive Depreciation on Profitable Farm Operations
This provision defines taxable income from self-employment and was used in the reasoning to establish the scope of taxation.
DB.2024.79 · zh (§ 27 Abs. 2 lit. a StG)
Taxpayer Share Depreciation Disallowed Due to Lack of Causal Link to Investor Negotiation Failure
Basis for allowing a partial depreciation deduction on the participation in J AG because the full depreciation was not business justified.
80.2023.155 · ti (Art. 27 cpv. 1 LT)
Taxpayer Appeal on Physiotherapy Practice Income Assessment Upheld Due to Disallowed Rental Costs, Depreciation, and Vehicle Expenses
Cited in the reasoning section regarding amortisation, but not explicitly in the final orders.
80.2023.155 · ti (Art. 27 cpv. 2 LT)
Taxpayer Appeal on Physiotherapy Practice Income Assessment Upheld Due to Disallowed Rental Costs, Depreciation, and Vehicle Expenses
Cited in the reasoning section regarding the calculation of depreciation, but not explicitly in the final orders.
3.RV.2023.120 · ag (§ 27 Abs. 1 StG)
Loan Write-Off Disallowed Due to Improper Accounting
Establishes that income from self-employment is taxable.
SR.2023.00031 · zh (§ 27 Abs. I StG)
Taxpayer Disability Insurance Deduction Appeal Dismissed
This provision concerning the deduction of insurance premiums under Cantonal Tax Law was likely used in the context of the court's decision.
3.RV.2022.58 · ag (§ 27 Abs. 1 StG)
Taxpayer's License Proceeds Classified as Self-Employment Income
Cited as the basis for taxing income from independent economic activity.
3.RV.2022.58 · ag (§ 27 Abs. 2 StG)
Taxpayer's License Proceeds Classified as Self-Employment Income
Cited as the basis for taxing capital gains from the sale of business assets.