641.10
STGLTLTB
CH
CH
Art. 30 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)
StG; Vierter Abschnitt: Gemeinsame Bestimmungen für alle Abgaben; IV. Verjährung der Abgabeforderung
Art. 30 StG
Die Abgabeforderung verjährt fünf Jahre nach Ablauf des Kalenderjahres, in dem sie entstanden ist (Art. 7, 15, 23).
Die Verjährung beginnt nicht oder steht still, solange die Abgabeforderung sichergestellt oder gestundet ist oder keiner der Zahlungspflichtigen im Inland Wohnsitz hat.
Die Verjährung wird unterbrochen durch jede Anerkennung der Abgabeforderung von Seiten eines Zahlungspflichtigen sowie durch jede auf Geltendmachung des Abgabeanspruches gerichtete Amtshandlung, die einem Zahlungspflichtigen zur Kenntnis gebracht wird; mit der Unterbrechung beginnt die Verjährung von neuem.
Stillstand und Unterbrechung wirken gegenüber allen Zahlungspflichtigen.
Gerichtsentscheide zu dieser Bestimmung (108)
VVGE.2009.10.Nr.27 · ow (Art. 30 StG)
Real Estate Dealer Denied Extraordinary Depreciation Due to Insufficient Proof
Cited as the legal basis for depreciation of business assets, which is a central point of contention in the case.
SB.2007.00067 · zh (§ 30 Abs. 2 Satz 2 StG)
Tax Deductibility of Glass Extension Costs
This article governs the deductibility of investments for energy saving and environmental protection from taxable income, which formed the basis for the court's substantive decision.
VPB 2007-01-03 (Art. 30 LT)
Telecommunications Number Revocation Due to Non-Payment of Fees
Cited for the right to appeal the decision.
AGVE.2000.40 · ag (§ 30 lit. d StG)
Tax Deduction for Financially Needy Individuals Upheld
The court confirmed the statutory provision limiting the deduction for support payments to persons in need.
AGVE.2000.40 · ag (§ 30 lit. d StG)
Tax Deduction Limitation for Parental Support Affirmed
This provision limits the deductibility of contributions to persons in need of support, which was the subject of the appeal.
3.RV.2024.48 · ag (§ 30 Abs. 1 StG)
Taxpayer's Appeal Regarding Imputed Rental Income and Living Expenses Denied
Basis for taxing income from properties, including Eigenmietwert (rental value of owner-occupied property).
SB.2024.00017 · zh (§ 30 Abs. II StG)
Tax Assessment Upheld: Maintenance Costs, Interest Swaps, and Rental Income Discrepancies
This provision relates to the disallowance of the SWAP interest payments as debt interest, which forms part of the overall dismissal.
SB.2024.00070 · zh (Art. 30 Abs. II StG)
Energy-Saving Construction Expenses Not Deductible
Cited as the primary legal basis for determining the deductibility of expenses related to existing buildings, which is not applicable to replacement new buildings.
3.RV.2023.160 · ag (§ 30 Abs. 1 lit. b StG)
Taxation of Vacant Property: Imputed Rental Income Not Taxable Due to External Delays
Used to determine taxability of imputed rental value for properties available for owner-occupation.
ZK1 2022 184 · gr (Art. 30 Abs. 1 lit. g StG)
Spousal Protection, Property Allocation, and Support Recalculation Appeal
This provision is related to the discussion on the non-taxability of support payments to adult children in the context of the tax calculation (E. 13.4.2), which influences the final calculation of support amounts.
3.RV.2022.93 · ag (§ 30 Abs. 1 lit. b StG)
Taxpayer Alimony Deduction Denied, Disability Costs Allowed on Appeal
Cited regarding the taxation of the rental value of properties.
SB.2022.00088 · zh (§ 30 Abs. I StG)
Wealth Management Cost Deductibility for State and Municipal Taxes
This provision, concerning the deduction of costs for cantonal tax purposes, is cited under the legal norms section corresponding to the decision regarding the substance of the appeal.
3.RV.2021.141 · ag (§ 30 Abs. 1 lit. b StG)
Property Owner Waived Imputed Rental Value During Inhabitability Due to Renovations
Cited as the legal basis for the taxability of the rental value of properties for personal use.
3.RV.2021.84 · ag (§ 30 Abs. 1 lit. b StG)
Tax Assessment Upheld for Vacant Property
This provision is cited as the legal basis for taxing the rental value of properties for personal use.
3.RV.2019.199 · ag (§ 30 Abs. 1 lit. a StG)
Taxpayer vs. Tax Authority: Allocation of Liquidation Gain Based on Beneficial Ownership and Re-introduced Depreciations
Defines income from usufruct as taxable income.