641.10
STGLTLTB
CH
CH
Art. 37 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG) - Überprüfung
StG; Fünfter Abschnitt: Behörden und Verfahren; B. Verfahren; I. Abgabeerhebung
Art. 37 StG · Überprüfung
Die Erfüllung der Pflicht zur Anmeldung als Abgabepflichtiger sowie die Steuerabrechnungen und -ablieferungen werden von der ESTV überprüft.
Die ESTV kann zur Abklärung des Sachverhalts die Geschäftsbücher, die Belege und andere Urkunden des Abgabepflichtigen an Ort und Stelle prüfen.
Ergibt sich, dass der Abgabepflichtige seinen gesetzlichen Pflichten nicht nachgekommen ist, so ist ihm Gelegenheit zu geben, zu den erhobenen Aussetzungen Stellung zu nehmen.
Lässt sich der Anstand nicht erledigen, so trifft die ESTV einen Entscheid.
Die anlässlich einer Prüfung gemäss Absatz 1 oder 2 bei einer Bank oder Sparkasse im Sinne des Bankengesetzes vom 8. November 1934 , bei der Schweizerischen Nationalbank oder bei einer Pfandbriefzentrale gemachten Feststellungen dürfen ausschliesslich für die Durchführung der Stempelabgaben verwendet werden. Das Bankgeheimnis ist zu wahren.
Gerichtsentscheide zu dieser Bestimmung (58)
VVGE.1985.86.Nr.47 · ow (Art. 37 Bst. b StG)
Deductible Education: Maintaining Position vs. Career Advancement
This provision prohibits the deduction of training and career advancement costs for self-employed individuals.
VVGE.1991.92.Nr.48 · ow (Art. 37 Bst. b StG)
Accounting Diploma Not Deductible Continuing Education Expense
This provision is cited as the basis for not allowing the deduction of training and professional advancement costs.
VVGE.1993.94.Nr.42 · ow (Art. 37 Bst. d StG)
Construction Loan Interest Capitalized as Acquisition Cost
This provision concerns non-deductible expenses for the acquisition, manufacturing, or increase in value of assets, relevant to classifying construction loan interest.
VVGE.2005.06.Nr.37 · ow (Art. 37 Abs. 1 Bst. b StG)
Initial Training for Tax Deduction Purposes, Parent Support Requirement Denied
This provision is cited as the legal basis for denying the child deduction because the condition of primarily covering the child's living expenses was not met.
SB.2006.00026 · zh (§ 37 Abs. I StG)
Tax Treatment of Post-Mortem Employment Income and Vacation Pay
This article is cited in the text as a relevant legal norm, though its direct application in the dispositive is not explicitly detailed without the full text of the dispositive orders.
SB.2001.00054 · zh (§ 37 StG)
Tax Treatment of Lump-Sum Compensation for Loss of Household Services
Cited in the legal norms section, likely related to the consequence or application of the tax treatment discussed.
SB.2004.00093 · zh (§ 37 Abs. 1 StG)
Tax Treatment of Capital Benefit from Bank Savings Contract Upon Death
The dispositive details the separate calculation of tax for capital benefits based on this provision.
B.2024.189.B.2024.1 · sg (Art. 37 lit. h StG)
Taxability of Compensation for Waiver of Liability Claims by Professional Athlete
This provision was cited to confirm the parallel nature of cantonal tax law to the federal law regarding the taxability of the income.
FO.2022.11.K2 · sg (Art. 37 Abs. 1 lit. f StG)
Disability Pension Equalization and Life-Shaping Marriage Support Determination
Cited in reasoning (E. III.12.h) regarding tax exemption for maintenance payments to adult children, but not explicitly cited in the final dispositive orders 1-6.
A 2022 3 · zg (§ 16 Abs. 2 i.V.m. § 37 StG)
Severance Payment Taxability Appeal Dismissed
The appeal was dismissed because the severance payment did not demonstrate an overwhelming pension character required for the privileged tax rate under this cantonal provision, analogous to federal law.
2021 · zh (§ 37 StG)
Pension Fund Withdrawal Taxation and Rental Value Allowance Appeal
The court applied this article to rule that the pension fund withdrawal must be taxed separately from other income because the condition of self-employment was met.
SB.2021.00116 · zh (§ 37 StG)
Taxpayer Accounting Method Shift and Economic Capacity Principle
Cited in the list of legal norms examined.
2021 · zh (§ 37 StG)
Taxpayer Appeal on Severance Payment Taxation Rate Upheld
Cited in order 2 as the basis for determining the taxable income subject to the preferential pension rate for cantonal and municipal taxes.
2019 · zh (§ 37 StG)
Taxpayer Appeal of Capital Withdrawal Taxation for Lack of Self-Employment Proof
The appeal and recourse were dismissed because the taxpayers failed to prove the conditions for the privileged taxation of the capital withdrawal were met.
80.2019.56 · ti (art. 37 LT)
Former Employee v. Tax Authority on AVS Bridge Pension Taxation
The court applied this article to confirm the taxation method (using the corresponding annual tax rate) for the AVS bridge pension paid as a lump sum, recognizing it as a capital payment in substitution for periodic benefits.