641.10 STGLTLTB

CH

Art. 4 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)

StG; Einleitung; IV. Begriffsbestimmungen

Originalquelle öffnen Gesamter Erlass (61 Artikel) Maschinenlesbares Markdown (.md)

Art. 4 StG

Inländer ist, wer im Inland Wohnsitz, dauernden Aufenthalt, statutarischen oder gesetzlichen Sitz hat oder als Unternehmen im inländischen Handelsregister eingetragen ist.

Investmentgesellschaften mit festem Kapital nach Artikel 110 KAG werden in diesem Gesetz den Kapitalgesellschaften gleichgestellt.

Obligationen sind schriftliche, auf feste Beträge lautende Schuldanerkennungen, die zum Zwecke der kollektiven Kapitalbeschaffung oder Anlagegewährung oder der Konsolidierung von Verbindlichkeiten in einer Mehrzahl von Exemplaren ausgegeben werden, namentlich Anleihensobligationen mit Einschluss der Partialen von Anleihen, für welche ein Grundpfandrecht gemäss Artikel 875 des Zivilgesetzbuches besteht, Rententitel, Pfandbriefe, Kassenobligationen, Kassen- und Depositenscheine sowie Schuldbuchforderungen.

Den Obligationen gleichgestellt sind: a. in einer Mehrzahl ausgegebene Wechsel, wechselähnliche Schuldverschreibungen und andere Diskontpapiere, sofern sie zur Unterbringung im Publikum bestimmt sind; b. Ausweise über Unterbeteiligungen an Darlehensforderungen; c. in einer Mehrzahl ausgegebene, der kollektiven Kapitalbeschaffung dienende Buchforderungen.

Geldmarktpapiere sind Obligationen mit einer festen Laufzeit von nicht mehr als zwölf Monaten.

← Art. 3 StG Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG) Art. 5 StG →

Gerichtsentscheide zu dieser Bestimmung (61)

SB.2007.00078 · zh (§ 4 Abs. 2 lit. a StG)

Foreign Employee Withholding Tax Based on Economic Connection

This provision concerning economic affiliation served as a basis for determining tax liability, which required further factual investigation.

2006.65 · bl (§ 4 Abs. 1 und 2 StG)

Tax Domicile: Center of Life Trumps Citizenship Under Treaty

Forms the basis for tax liability based on tax domicile in the canton.

SB.2007.00078 · zh (§ 4 Abs. 2 lit. a StG)

Employee Withholding Tax Jurisdiction and Place of Work Determination

This provision, cited alongside Art. 5 Abs. 1 lit. a DBG, establishes the basis for taxation by economic attachment under cantonal law.

A-4733/2022 (Art. 4 Abs. 1 StG)

Sales Tax Liability for Single-Investor Liechtenstein Fund

This provision defines the term 'inhabitant' for stamp duty purposes, which was relevant for determining if the fund was considered domestic.

100 2023 471 · be (Art. 4 Abs. 1 StG)

Tax Domicile Dispute Based on Preponderant Stay

Cited as the legal basis for the obligation to pay taxes based on residence or presence in the Canton of Bern.

100 2023 471 · be (Art. 4 Abs. 2 StG)

Tax Domicile Dispute Based on Preponderant Stay

Cited as the definition of tax residence based on the place of permanent stay, which is the core issue of the dispute.

SB.2023.00124 · zh (§ 4 Abs. I lit. a StG)

Physician's Self-Employment Status and Tax Liability for Surgical Operations in Canton

This provision concerns the criteria for tax liability that the court applied in its decision.

SB.2023.00124 · zh (§ 4 Abs. II lit. a StG)

Physician's Self-Employment Status and Tax Liability for Surgical Operations in Canton

This provision concerns the criteria for tax liability that the court applied in its decision.

2023.05.31.vv.3 · bl (§ 4 Abs. 1 StG)

Tax Domicile Dispute: Objective Ties Trump Self-Serving Statements

Defines tax liability for natural persons based on their place of residence or stay in the canton.

2023.05.31.vv.3 · bl (§ 4 Abs. 2 StG)

Tax Domicile Dispute: Objective Ties Trump Self-Serving Statements

Defines tax residence for natural persons.

810.22.251 · bl (§ 4 Abs. 1 StG)

Taxpayer's Domicile Remains in Original Canton Despite Weekly Residency Claims

This provision establishes tax liability for natural persons based on their tax domicile or residence within the canton and was used to determine the taxpayer's tax liability.

810.22.251 · bl (§ 4 Abs. 2 StG)

Taxpayer's Domicile Remains in Original Canton Despite Weekly Residency Claims

This provision defines tax domicile for natural persons and was used in the context of determining the taxpayer's tax liability.

810.22.251 · bl (§ 4 Abs. 3 StG)

Taxpayer's Domicile Remains in Original Canton Despite Weekly Residency Claims

This provision defines tax residence for natural persons and was used in the context of determining the taxpayer's tax liability.

SR.2021.00015 · zh (§ 4 Abs. I StG)

Tax Reassessment of Foreign Property Valuation and Discrimination Claim

This provision, concerning the scope of taxation, is referenced in the background but its application is not explicitly ordered in the dispositive.

100 2020 235 · be (Art. 4 Abs. 1 StG)

Tax Residency Determination Based on Center of Life Interests

The appeal was rejected because the taxpayers' tax residence was found to be in the Canton of Bern/Switzerland based on this provision (personal affiliation through tax residence).