641.10
STGLTLTB
CH
CH
Art. 36 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG) - Auskunft Dritter
StG; Fünfter Abschnitt: Behörden und Verfahren; B. Verfahren; I. Abgabeerhebung
Art. 36 StG · Auskunft Dritter
Die bei der Gründung oder Kapitalerhöhung einer Gesellschaft oder Genossenschaft mitwirkenden Personen (insbesondere Banken, Notare und Treuhänder) haben der ESTV auf Verlangen über alle Tatsachen, die für die Abgabepflicht oder für die Bemessung der Emissionsabgabe von Bedeutung sein können, nach bestem Wissen und Gewissen Auskunft zu erteilen.
Wird die Auskunftspflicht bestritten, so findet Artikel 35 Absatz 3 Anwendung.
Gerichtsentscheide zu dieser Bestimmung (162)
VVGE.1983.84.Nr.39 · ow (Art. 36 Abs. 1 Bst. c StG)
Taxation of Foreign Income and Deductions in Swiss-Italian Dual Residency Case
Cited in the context of deducting maintenance payments for children.
VVGE.1991.92.Nr.49 · ow (Art. 36 VV zum StG)
Taxpayer's Appeal on Interim Assessment for Phased Employment Cessation Partially Granted
Specifies what constitutes a substantial change in earning potential for intermediate taxation, including a significant reduction in employment, used as a benchmark in the decision.
VVGE.1993.94.Nr.42 · ow (Art. 36 Abs. 1 Bst. a StG)
Construction Loan Interest Capitalized as Acquisition Cost
This provision governs the deductibility of interest on debt from income, which is the central issue in the case.
VVGE.1999.00.Nr.16 · ow (Art. 36 Bst. b StG)
Costs of Learning a New Profession Not Tax-Deductible
This provision states that education costs are not tax-deductible, forming the basis for disallowing the deduction of the costs in question.
WBE.2007.358 · ag (Art. 36 Abs. 1 StG)
Deductibility of Self-Employed Meal Expenses
This provision establishes the deductibility of business expenses for self-employed individuals, which is the core issue in this case regarding meal expenses.
AGVE.2008.18 · ag (§ 36 Abs. 1 StG)
Meal Expense Deduction for Self-Employed, Burden of Proof and Insufficient Documentation
Cited as the general provision for deducting business expenses, including those for meals, in self-employment.
AGVE.2008.63 · ag (§ 36 Abs. 2 lit. a StG)
Depreciation of a Piano
This provision governs the annual depreciation of assets for self-employed individuals.
VPB 2007-01-03 (Art. 36 LT)
Telecommunications Number Revocation Due to Non-Payment of Fees
Cited as the legal basis for revoking the assigned numbering resource.
AGVE.2005.78 · ag (§ 36 Abs. 2 lit. e StG)
Childcare Costs Deductible for Unemployed Parents Seeking Benefits
Cited as the legal basis for deducting necessary child-care costs as income-generating expenses.
SB.2004.00048 · zh (§ 36 StG)
Taxation of Zero-Bond Redemption Payment as Capital Return
This article was used as the main basis for determining how the payment from Zero-Bonds should be taxed.
AGVE.2004.30 · ag (§ 36 Abs. 1 StG)
Deductibility of Voluntary Accident Insurance Premiums for Self-Employed Individuals
Provides the basis for considering insurance premiums as business expenses when they are primarily business-related, as in cases with special occupational accident risks.
AGVE.2004.31 · ag (§ 36 Abs. 1 StG)
Deductibility of Self-Employed Accident Insurance Premiums
Cited as the general rule for deductibility of business expenses, which the exception for special accident risks aligns with.
SB.2002.00097 · zh (§ 36 StG)
Tax Treatment of Periodic Capital Consideration Payments
Cited in the subject line as the legal basis for taxing periodic payments from capital contributions at the annuity rate, considering the taxpayer's economic capacity.
B.2024.189.B.2024.1 · sg (Art. 36 lit. d StG)
Taxability of Compensation for Waiver of Liability Claims by Professional Athlete
The cantonal tax law provision corresponding to the federal law provision (Art. 23 lit. d DBG) was applied to uphold the decision regarding cantonal and municipal taxes.
3.RV.2023.10 · ag (§ 34 in Verbindung mit § 36 Abs. 1 und 2 lit. c StG)
Taxpayer Denied Loss Deduction for Perpetual Loss Business
These provisions are cited as the basis for deducting incurred and booked losses on business assets as business expenses.