Art. 44 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)

AGVE.2005.27 · ag (§ 44 StG)

Disability Pension Arrears Tax Calculation

Cited as the legal basis for the taxation of lump-sum payments for recurring benefits.

SGSTA.1996.39 · so (StG § 44 Abs. 1 StG)

Single Parent Cohabitation and Tax Tariff Application

This provision defines the conditions for applying Tariff A, which the court used to confirm that the appellant did not qualify.

3.RV.2024.32 · ag (§ 44 Abs. 1 StG)

Pension Fund Surplus Taxed as Capital Withdrawal

Used to determine that the lump-sum payout of excess participation is subject to the privileged 'rental rate' taxation for recurring benefits.

B.2025.31 · sg (Art. 44 Abs. 2 StG)

Imputed Rental Income and IT Equipment Deductibility Appeal Dismissed

This provision concerning deductible maintenance costs was cited in the context of expenses for a network storage device and a laptop.

B.2025.14 · sg (Art. 44 StG)

Appeal Dismissed Regarding Real Estate Gains Tax on Commission and Value-Increasing Expenditures

This provision was referenced in the reasoning when distinguishing between value-increasing expenditures and deductible maintenance costs for income tax purposes.

66/2023/4 · sh (Art. 44 Abs. 1 lit. b und d StG)

Tax Determination Based on Commercial Law Balance Sheet; Post-Balance Sheet Events Limited to Value Clarification

Cited in connection with the valuation of disputed or uncertain claims based on the likelihood of loss existing at the balance sheet date.

B.2024.30 · sg (Art. 44 Abs. 2 StG)

Capital Gains Tax Dispute: Qualification of Renovation Costs

This article was cited to distinguish deductible maintenance costs (which the appellant claimed) from capital improvements relevant to the real estate gain tax.

I.1.2023.233.234 · sg (Art. 44 Abs. 2 StG)

Taxpayers v. Tax Authority: Deductibility of Home Renovation Costs and Proportional Allocation

This provision governs the deductibility of maintenance costs, including investments for energy saving and environmental protection, for property taxes and is the basis for partially upholding the appeal regarding cantonal and municipal taxes.

3.RV.2022.133 · ag (§ 44 Abs. 1 StG)

Taxpayer Appeals Disability Insurance and Pension Fund Taxation

Used to determine the tax rate for capital gains from recurrent benefits, such as pension fund payouts.

A 2023 19 · gr (Art. 44 Abs. 1 lit. a StG)

Property Gains Tax Refund Appeal Dismissed Due to Pretextual Primary Residence Claim

This article defines the conditions for the reimbursement of real estate gains tax upon replacement acquisition, which was the core issue of the appeal.

3.RV.2020.50 · ag (§ 44 StG)

Legacy Taxable as Compensation Due to Employment Connection

Applied to calculate the tax rate on the inheritance based on an annual income rather than a lump sum.

I.1.2022.34.37 · sg (Art. 44 Abs. 2 StG)

Taxpayer v. Administrative Appeals Commission (Property Maintenance and Legal Expenses)

This provision governs the deductibility of maintenance costs for cantonal/communal taxes, although the claim for contracting costs based on it was rejected.

I.1.2022.34.37 · sg (Art. 44 Abs. 2 StG)

Tax Deductions for Heating System Costs and Legal Fees

This provision sets the rules for deducting maintenance costs (though ultimately these costs were not allowed for contracting expenses).

3.RV.2021.181 · ag (§ 44 Abs. 1 StG)

Erroneous Pension Overpayment Taxable as Income

Applied together with § 25 Abs. 1 StG to tax the lump sum payment as if it were annual income, considering it more favorable for the appellant than a tax based solely on § 25 Abs. 1 StG.

I.1.2021.217 · sg (Art. 44 Abs. 2 StG)

Bidirectional Charging Station Cost Deduction for Energy-Saving Measures

This provision justifies the partial allowance of the appeal concerning cantonal and communal taxes based on investments serving energy saving and environmental protection.