641.10
STGLTLTB
CH
CH
Art. 3 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)
StG; Einleitung; III. Verhältnis zum kantonalen Recht
Art. 3 StG
Urkunden, welche dieses Gesetz als Gegenstand einer Stempelabgabe oder steuerfrei erklärt, dürfen von den Kantonen nicht mit gleichgearteten Abgaben oder Registrierungsgebühren belastet werden. Anstände, die sich auf Grund dieser Bestimmung ergeben, beurteilt das Bundesgericht als einzige Instanz (Art. 116 des Bundesrechtspflegegesetzes vom 16. Dez. 1943 –OG ).
Zu den steuerfreien Urkunden gehören auch die Frachturkunden im Gepäck-, Tier- und Güterverkehr der Schweizerischen Bundesbahnen und der vom Bund konzessionierten Transportunternehmen.
Gerichtsentscheide zu dieser Bestimmung (122)
VVGE.1997.98.Nr.11 · ow (Art. 3 Abs. 2 StG)
Taxation of Non-Working Cohabiting Partner's Household Services
Cited to justify looking at economic realities over legal structures when they are not equivalent and disadvantage the taxpayer, arguing against the taxation of the partner maintaining the household.
VVGE.2003.04.Nr.35 · ow (Art. 3 Abs. 2 StG)
Property Reassessment Upheld Due to Rezoning and Improved Status
This provision mandates that economic circumstances are decisive for the application of the law when legal arrangements clearly do not correspond to economic realities, but it was found not to be applicable in this specific assessment.
SB.2003.00074 · zh (§ 3 Abs. I StG)
Taxpayer Appeal Regarding Foreign Employment Income and 183-Day Provision Application
This section of the Cantonal Tax Act appears to be cited in relation to the substantive issue of taxation.
SB.2003.00074 · zh (§ 3 Abs. III StG)
Taxpayer Appeal Regarding Foreign Employment Income and 183-Day Provision Application
This section of the Cantonal Tax Act appears to be cited in relation to the substantive issue of taxation.
SB.2003.00074 · zh (§ 3 Abs. I StG)
Tax Liability and Double Taxation Agreement Interpretation (UK/Switzerland)
This provision appears to be a fundamental law cited in connection with the substantive issue of taxation.
SB.2003.00074 · zh (§ 3 Abs. III StG)
Tax Liability and Double Taxation Agreement Interpretation (UK/Switzerland)
This provision appears to be a fundamental law cited in connection with the substantive issue of taxation.
ST.2025.57 · zh (§ 3 Abs. 1 StG)
Taxpayer Appeal Regarding Out-of-Canton Permanent Establishment and Income Allocation
This provision establishes the residents' personal tax liability in the Canton of Zurich, which is the starting point for the tax assessment.
SB.2025.00023 · zh (§ 3 Abs. I StG)
Tax Domicile Dispute (Zurich/2016)
This article defines the scope of unlimited tax liability based on residence, which is the subject of the final ruling.
ST.2024.65 · zh (§ 3 Abs. 1 StG)
Tax Domicile Dispute: Separate Assessment Voided
This provision establishes personal tax liability based on domicile or residence in the canton, which the court affirmed for the taxpayer in Zurich.
SB.2024.00066 · zh (§ 3 Abs. I StG)
Tax Authority Failed to Prove Re-establishment of Domicile for Tax Liability
This provision is listed under 'Rechtsnormen' and relates to the substantive law concerning tax domicile under Cantonal Law, which was the basis for the judgment.
SB.2024.00066 · zh (§ 3 Abs. II StG)
Tax Authority Failed to Prove Re-establishment of Domicile for Tax Liability
This provision is listed under 'Rechtsnormen' and relates to the substantive law concerning tax domicile under Cantonal Law, which was the basis for the judgment.
ST.2023.198 · zh (Art. 3 Abs. 1 StG)
Tax Domicile Dispute: Zurich Residency Maintained Despite Relocation
This provision establishes tax liability based on the location of the tax domicile, which is the core issue leading to the rejection of the appeal.
ST.2023.198 · zh (Art. 3 Abs. 2 StG)
Tax Domicile Dispute: Zurich Residency Maintained Despite Relocation
This provision defines tax domicile based on the intent to reside permanently, which is the primary legal criterion assessed against the facts.
SR.2024.00007 · zh (§ 3 Abs. I StG)
Couple Denied Separate Taxation Due to Unproven Liechtenstein Domicile and Joint Finances
This article is the cantonal equivalent of federal tax law regarding the taxation of married persons, relevant to the spousal taxation issue.
SR.2024.00007 · zh (§ 3 Abs. II StG)
Couple Denied Separate Taxation Due to Unproven Liechtenstein Domicile and Joint Finances
This article is the cantonal equivalent of federal tax law regarding the taxation of married persons, relevant to the spousal taxation issue.